COURSE UNIT TITLE

: ACCOUNTING FOR DECISION MAKING AND CONTROL

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MSF 5025 ACCOUNTING FOR DECISION MAKING AND CONTROL COMPULSORY 3 0 0 6

Offered By

Accounting and Finance (English)

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR PINAR EVRIM MANDACI

Offered to

Accounting and Finance (English)

Course Objective

Decision Making builds on the introduction to costing and accounting systems and decision making provided by management accounting fundamentals and performance management, and covers, international business and management accounting issues and developments.

Learning Outcomes of the Course Unit

1   Students are expected to be able to evaluate costing and accounting systems
2   Students are expected to be able to apply and evaluate techniques used in management decision making
3   Students are expected to be able to locate changes in management accounting practice theoretically within the context of technological, organizational and broader social and economic change
4   Students are expected to be able to apply management accounting principles and techniques within international and business development contexts

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Cost Terms
2 Management control systems and decision making models
3 Management control systems and decision making models
4 Process Costing
5 Cost Allocation
6 Mid-Term
7 Activity Based Costing
8 Activity Based Management
9 Profitability Analysis
10 Management Control Systems and Risk Management
11 Management Control Systems and Risk Management
12 Performance Management
13 Accountability and management accounting
14 Review

Recomended or Required Reading

1. Horngren,C. T., Foster, G., Datar S. M., Cost Accounting A Managerial Emphasis, 13rd edition, Prentice Hall, International Edition, 2009.
2. Hopper, Scapens, Northcott (2007), Issues in Management Accounting, Prentice Hall
3. A.L. Bihmani, (2006) Contemporary Issues in Management Accounting, Oxford: Oxford University Press

Planned Learning Activities and Teaching Methods

Lecture, discussions, case studies, problem solving.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 FCG FINAL COURSE GRADE
3 FCGR FINAL COURSE GRADE MTE * 0.40 + FCG* 0.60
4 RST RESIT
5 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.40 + RST* 0.60


Further Notes About Assessment Methods

None

Assessment Criteria

1. The students will evaluate costing and accounting systems.
2. The students will apply and evaluate techniques used in management decision making.
3. The students will understand changes in management accounting practice theoretically within the context of technological, organizational and broader social and economic change
4. The students will apply management accounting principles and techniques within international and business development contexts.

Language of Instruction

English

Course Policies and Rules

1. Plagiarism of any type will result in disciplinary action.
2. Attending at least 70 percent of lectures is mandatory.
3. All assignments should be submitted on time. Otherwise will not be accepted.

Contact Details for the Lecturer(s)

esra.aslanertik@deu.edu.tr, cagnur.kaytmaz@deu.edu.tr

Office Hours

To be announced later.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 13 3 39
Preparations before/after weekly lectures 12 3 36
Preparation for midterm exam 1 20 20
Preparation for final exam 1 25 25
Preparing assignments 6 5 30
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 154

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7
LO.15555355
LO.25545355
LO.35555345
LO.45555355

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

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