Ders Tanımı

Ders Kodu Yarıyıl T+U Saat Kredi AKTS
MANAGERIAL ACCOUNTING ISL 362 6 2 + 0 2 5
Ön Koşul Dersleri
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi Lisans
Dersin Türü SECMELI
Dersin Koordinatörü Dr.Öğr.Üyesi SEMA AKPINAR
Dersi Verenler
Dersin Yardımcıları

Arş. Gör. Çiğdem UĞAN

Dersin Kategorisi
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

Dersin Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri
1 - Define the Managerial Accounting and explain relation between Cost accounting and managerial accounting. 1 - 2 - A -
2 - Comprehend Cost and Cost components, and classify by function and variety. 1 - 2 - A -
3 - Comprehend the cost accounting record system, and simultaneous recording method. 1 - 2 - A -
4 - Expenses classification; Determine raw material, labor and general production expenses. 1 - 2 - A -
5 - Comprehend the distribution of expenses to the cost components, and become an expert on method of cost distribution. 1 - 2 - A -
6 - Comprehend the installation Costs to the product and implement expense installation methods. 1 - 2 - A -
7 - Became an expert on the activity based costing system, joint and by-product costing system. 1 - 2 - A -
8 - Determines the total and unit cost of health care produced. 1 - 2 - 15 - A - C -
9 - Gathers financial information in preparation of expenditure budget of health institution. 1 - 2 - A - C -
10 - It guides the pricing policies with the data obtained from the distributions. 1 - 2 - A - C -
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. 1 - 2 - A - C -
Öğretim Yöntemleri: 1:Lecture 2:Question-Answer 15:Problem Solving
Ölçme Yöntemleri: A:Testing C:Homework
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