COURSE UNIT TITLE

: CURRENT ISSUES IN MANAGERIAL AND COST ACCOUNTING

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
DBA 6154 CURRENT ISSUES IN MANAGERIAL AND COST ACCOUNTING ELECTIVE 3 0 0 9

Offered By

Business Administration (English)

Level of Course Unit

Third Cycle Programmes (Doctorate Degree)

Course Coordinator

PROFESSOR PINAR EVRIM MANDACI

Offered to

Business Administration (English)

Course Objective

The objective of this course is to cover the key facets of current thoughts, concerns and issues in cost and management accounting. Another aspect of the course is to deepen the students knowledge in cost management systems, budgets, performance measurement and control, managerial decision making for business strategies and their related research aspects.

Learning Outcomes of the Course Unit

1   The students are expected to define and demonstrate the relationship between cost and managerial accounting terms, concepts, and classifications for applying to managerial decision making.
2   The students are expected to demonstrate the role of budgets by employing accounting information in planning.
3   The students are expected to be able to reorganize relevant manufacturing data to provide the cost information to use in decision making by using different costing methods and applications.
4   Students are expected to be able to perform management control systems depending on cost data; then it will be possible to control ongoing performance of business operations.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 The Evolution of Management Accounting, Cost Terms, Cost Classifications, Cost-Benefit Analysis Approach
2 Comparison of Different Costing Systems Job Costing, ABC and Process Costing
3 Comparison of Different Costing Systems Job Costing, ABC and Process Costing
4 Cost Allocations and Joint Cost Allocations
5 Article Discussions
6 Master Budget, Responsibility Management and Management Control
7 Master Budget, Responsibility Management and Management Control
8 MIDTERM
9 Flexible Budgets and Variances
10 Flexible Budgets and Variances
11 Article Discussions
12 Strategy and Performance Measurement
13 Strategy and Performance Measurement
14 Article Discussions

Recomended or Required Reading

No text book required.

Planned Learning Activities and Teaching Methods

Lecture, article discussions, case studies, presentations.

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


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

1. The students will describe and compare the different cost accounting concepts and systems.
2. The students will illustrate the preparation of budgets and their role in decision making.
3. The students will use relevant cost data to prepare cost reports for strategic decisions.
4. The students will conduct management control systems and will evaluate performance.

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)

Assoc.Prof.Dr.B.Esra Aslanertik
esra.aslanertik@deu.edu.tr
3018256

Office Hours

It will be announced later.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 12 3 36
Preparations before/after weekly lectures 12 8 96
Preparation for midterm exam 1 35 35
Preparation for final exam 1 45 45
Midterm 1 3 3
Final 1 3 3
TOTAL WORKLOAD (hours) 218

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7
LO.15523455
LO.25523453
LO.35423555
LO.45523553

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

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