COURSE UNIT TITLE

: MANAGEMENT CONTROL SYSTEMS AND BUDGETING PROCESS

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
IND 5033 MANAGEMENT CONTROL SYSTEMS AND BUDGETING PROCESS ELECTIVE 3 0 0 8

Offered By

Graduate School of Natural and Applied Sciences

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

ASSOCIATE PROFESSOR GONCA TUNÇEL MEMIŞ

Offered to

INDUSTRIAL ENGINEERING - NON THESIS
INDUSTRIAL ENGINEERING
INDUSTRIAL ENGINEERING
INDUSTRIAL ENGINEERING - NON THESIS (EVENING PROGRAM)

Course Objective

The focus of this course will be on the use of budgeting systems in the planning and control function of management. Topics will include phases of the financial management cycle, including forecasting and need analysis;budgeting, internal control, evaluation and audit. The central theme of the course is how to conceptualize, measure and report performance in profit organizations.

Learning Outcomes of the Course Unit

1   An understanding of the theory and conceptual framework of budgeting and management systems to include management control, performance measurement and accountability.
2   To describe how budgeting relates to the planning and controlling functions of management.
3   To define charts of account, responsibility reports, and flexible budgets.
4   To list and identify the phases of budgeting.
5   The ability to design and implement a management control system in an organization.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Master Budget and Responsibility Accounting
2 Budgets and Budgeting Cycle
3 Framework for Judging Performance
4 Concepts in Action: a. Computer-Based Financial Planning Models b. Kaizen Budgeting c. Activity-Based Budgeting
5 Flexible Budgets,Variances and Management Control a Static Budget Variances b. Steps in Developing a Flexible Budget c. Flexible-Budget Variances and Sales-Volume Variances
6 Performance Measurement Using Variances a. Multiple Causes Of Variances b. Price And Efficience Variance
7 Flexible Budgeting and Activity Based Costing
8 Mid-term exam
9 Pricing decisions and Cost Management a. Costing and Pricing for the Short and Long Run b. Target Costing for Target Pricing
10 Strategie, Balanced Scorecard and Profitability Analysis
11 Capital Budgeting and Cost Analysis
12 Transfer Pricing for Management Control Systems
13 Financial and Nonfinancial Measures and Choosing Among Different Performance Measures
14 Presentation of Research Projects

Recomended or Required Reading

1) Merchant, Kenneth A & Van der Stede, Wim A (2007), Management control systems : performance measurement, evaluation and incentives. 2 uppl. New York: Prentice Hall/Financial Times. (850 s).

2) Horngren,C.T., G. Foster, S.M. Datar., Cost Accounting , A managerial Emphasis, Prentice Hall 2002.

Planned Learning Activities and Teaching Methods

Lectures, homework, class discussions on industrial cases

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 ASG ASSIGNMENT
3 FIN FINAL EXAM
4 FCG FINAL COURSE GRADE MTE * 0.30 +ASG * 0.20 +FIN * 0.50
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.30 + ASG * 0.20 + RST * 0.50


Further Notes About Assessment Methods

None

Assessment Criteria

Mid term exam (% 30) + Research/term project (%20) + Final exam (%50)

Language of Instruction

English

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

E-mail: gonca.tuncel@deu.edu.tr; Telf: 02323017617

Office Hours

Tuesday-Thursday, 09:00-17:00

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 13 3 39
Preparation before/after weekly lectures 13 5 65
Preparation for Final Exam 1 15 15
Case Studies 4 6 24
Preparing Presentations 1 8 8
Preparing Individual Assignments 3 7 21
Preparing Group Assignments 1 10 10
Preparation for Mid-term Exam 1 13 13
Mid-term exam 1 3 3
Final exam 1 2 2
TOTAL WORKLOAD (hours) 200

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10
LO.1444
LO.255335
LO.3453
LO.433444
LO.5555

CONTACT INFORMATION
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Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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