1. Eğitim Bilgi Sistemi
  2. Sağlık Yönetimi Bölümü
  3. Managerıal Accountıng (2020 - 2021)
Ders Adı Kodu Yarıyıl T+U Saat Kredi AKTS
Managerıal Accountıng ISL 362 6 2 + 0 2 5
Ön Koşul Dersleri
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi Lisans
Dersin Türü Seçmeli
Dersin Koordinatörü Doç.Dr. SEMA AKPINAR
Dersi Verenler Doç.Dr. SEMA AKPINAR,
Dersin Yardımcıları

Arş. Gör. Çiğdem UĞAN
Dersin Kategorisi Alanına Uygun Öğretim
Dersin Amacı

The aim of this course is to examine advanced topics in management accounting and control. The emphasis will be on contemporary issues in the research and practice of management accounting. An interdisciplinary perspective will be applied throughout the course, tracing out linkages with micro-economics, organization theory and strategic management.
Dersin İçeriği

Introduction to managerial accounting, basic cost concepts and the necessary components to form the cost system
# Ders Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri
1 Define the Managerial Accounting and explain relation between Cost accounting and managerial accounting. Lecture, Question-Answer, Testing, Homework,
2 Comprehend Cost and Cost components, and classify by function and variety. Question-Answer, Lecture, Homework, Testing,
3 Comprehend the cost accounting record system, and simultaneous recording method. Question-Answer, Lecture, Homework, Testing,
4 Expenses classification; Determine raw material, labor and general production expenses. Question-Answer, Lecture, Homework, Testing,
5 Comprehend the distribution of expenses to the cost components, and become an expert on method of cost distribution. Question-Answer, Lecture, Homework, Testing,
6 Comprehend the installation Costs to the product and implement expense installation methods. Question-Answer, Lecture, Homework, Testing,
7 Became an expert on the activity based costing system, joint and by-product costing system. Question-Answer, Lecture, Homework, Testing,
8 Determines the total and unit cost of health care produced. Problem Solving, Question-Answer, Lecture, Testing, Homework,
9 Gathers financial information in preparation of expenditure budget of health institution. Question-Answer, Lecture, Homework, Testing,
10 It guides the pricing policies with the data obtained from the distributions. Question-Answer, Lecture, Homework, Testing,
11 Counts expenses and expense functions in terms of their relationship with activity volume and methods and techniques used in determining cost functions in cost analysis. Question-Answer, Lecture, Homework, Testing,
Hafta Ders Konuları Ön Hazırlık
1 Introduction to management accounting, differences between managerial accounting and financial accounting, the place and importance of managerial accounting on business management Büyükmirza, Kamil, Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi, Ankara
2 Cost concept, divisionalization of costs, expense and loss discrimination, classification of business expenses Büyükmirza, Kamil, Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi, Ankara
3 Auxiliary account entries in cost accounting, transfer of entries to financial tables Büyükmirza, Kamil, Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi, Ankara
4 Specification and observation of raw materials costs Büyükmirza, Kamil, Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi, Ankara
5 Specification and observation of direct labour costs Büyükmirza, Kamil, Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi, Ankara
6 Specification and observation of general overhead costs Büyükmirza, Kamil, Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi, Ankara
7 Specification of direct costs of cost centers (first assignment), problem of indirect costs Büyükmirza, Kamil, Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi, Ankara
8 Distribution of expenses of support department costs to main production departments Büyükmirza, Kamil, Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi, Ankara
9 MIDTERM EXAMS Büyükmirza, Kamil, Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi, Ankara
10 Global view of costing systems and job order costing system Büyükmirza, Kamil, Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi, Ankara
11 Process costing system and the problem of wastes Büyükmirza, Kamil, Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi, Ankara
12 Manufacturing overhead costs budget Büyükmirza, Kamil, Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi, Ankara
13 Activity based costing and the comparison with traditional costing systems Büyükmirza, Kamil, Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi, Ankara
14 Joint products and by products? costing Büyükmirza, Kamil, Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi, Ankara
Kaynaklar
Ders Notu

Büyükmirza, Kamil, Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi, Ankara
Ders Kaynakları
Sıra Program Çıktıları Katkı Düzeyi
1 2 3 4 5
1 To gain competencies specific to the field of health management X
2 Gaining innovation and entrepreneurship characteristics in the health sector X
3 To make effective, oral and written communication and professional presentations X
4 Gaining the ability to access / access up-to-date health management information and transfer it to teammates X
5 Analyzing organizational data X
6 Using leadership skills in solving current problems X
7 To have the awareness of responsibility required by the health ecosystem X
8 To behave legally and ethically in health service delivery X
9 Evaluating the global context affecting healthcare delivery X
10 To grasp / understand / interpret the development in global health services X
Değerlendirme Sistemi
Yarıyıl Çalışmaları Katkı Oranı
1. Ara Sınav 70
1. Kısa Sınav 10
1. Ödev 10
2. Kısa Sınav 10
Toplam 100
1. Yıl İçinin Başarıya 50
1. Final 50
Toplam 100
AKTS - İş Yükü Etkinlik Sayı Süre (Saat) Toplam İş Yükü (Saat)
Course Duration (Including the exam week: 16x Total course hours) 16 3 48
Hours for off-the-classroom study (Pre-study, practice) 16 2 32
Mid-terms 1 10 10
Quiz 1 5 5
Assignment 2 10 20
Final examination 1 20 20
Toplam İş Yükü 135
Toplam İş Yükü / 25 (Saat) 5,4
Dersin AKTS Kredisi 5