Course Name Code Semester T+U Hours Credit ECTS
Analyses Of The Management Accounting Progresses MUH 602 0 3 + 0 3 6
Precondition Courses
Recommended Optional Courses
Course Language Turkish
Course Level Doctorate Degree
Course Type Optional
Course Coordinator Doç.Dr. RECEP YILMAZ
Course Lecturers Doç.Dr. RECEP YILMAZ, Dr.Öğr.Üyesi ZÜLKÜF ÇEVİK,
Course Assistants Res.Asst. Zülküf Çevik
Course Category Available Basic Education in the Field
Course Objective The objective of this course is to give information on current developments on managerial accounting.
Course Content In this course these subjects will be taught; methods for profit planning, producing accounting data for managers, pricing and investment decisions, transfer pricing and budgeting.
# Course Learning Outcomes Teaching Methods Assessment Methods
1 Interprets the Cost-Volume-Profit analysis. Lecture, Discussion, Question-Answer, Testing,
2 Knows the Linear Programming Models for planning. Question-Answer, Discussion, Lecture, Testing,
3 Analyzes the cost estimation and regression analysis methods Lecture, Question-Answer, Discussion, Testing,
4 Performs cost analysis for pricing decisions. Discussion, Question-Answer, Lecture, Testing,
5 Defines the combined costs and quality cost measurement. Lecture, Question-Answer, Discussion, Testing,
6 Knows the just in time (JIT) and Computer Aided Manufacturing (CAM) methods. Discussion, Question-Answer, Lecture, Testing,
7 Defines the concept of Social Responsibility Accounting, Government Accounting, Environmental Accounting and Intellectual Capital Management, corporate report (Balanced Score Card). Lecture, Question-Answer, Discussion, Testing,
Week Course Topics Preliminary Preparation
1 Cost – Volume – Profits Analysis
2 Linear Programming for Planning
3 Estimation of Cost and Regression Analysis
4 Cost Analysis for Pricing Decisions
5 Cost Analysis for Pricing Decisions
6 Joint Product costs and By Product costs
7 Joint Product costs and By Product costs
8 Measuring Quality
9 Midterm exam
10 Just-in Time Manufacturing and Computer Aided Manufacturing Systems
11 Decentralisation and Profit Centers
12 Social Responsibility
13 State Accounting
14 Environmental Accounting and Management of Intellectual Capital
Course Notes
Course Resources
Order Program Outcomes Level of Contribution
1 2 3 4 5
1 Applicable / publishable academic outcomes
2 Applying advanced level research and analysis methodologies
3 Conducting deep critical literture research on original topics
4 Conducting research in the related field and identity the gaps in the literature
5 Awareness of ethical issues
6 Commitment on research ethics
7 Having advanced theoretical / practical knowledge
8 Critical review of related theories and concepts in the field
9 Can design and transfer a course content on a given subject
10 Use rethorical strategies appropriate to audience and purpose
Evaluation System
Semester Studies Contribution Rate
1. Ödev 100
Total 100
1. Yıl İçinin Başarıya 50
1. Final 50
Total 100
ECTS - Workload Activity Quantity Time (Hours) Total Workload (Hours)
Course Duration (Including the exam week: 16x Total course hours) 16 3 48
Hours for off-the-classroom study (Pre-study, practice) 16 4 64
Mid-terms 1 13 13
Assignment 1 10 10
Final examination 1 15 15
Total Workload 150
Total Workload / 25 (Hours) 6
dersAKTSKredisi 6