Yazdır

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

Ders Akışı

Hafta Konular ÖnHazırlık
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

Döküman Paylaşımı


Dersin Program Çıktılarına Katkısı

No Program Öğrenme Çıktıları KatkıDüzeyi
1 2 3 4 5
1 PLANNING-To have the necessary level of expertise for planning in health institutions X
2 PROBLEM SOLVING AND DECISION MAKING-Having problem solving and decision making skills by using qualitative and quantitative methods X
3 ORGANIZATION- To have the necessary information to make job analysis, job description and job requirements and to make use of these to design service processes and to form units and reorganize them accordingly. X
4 COMMUNICATION - having the ability to communicate and develop with employees, patients / relatives, colleagues and other internal and external stakeholders X
5 LEADERSHIP-Identifying power sources appropriate to environmental conditions and applying appropriate leadership styles by utilizing these resources X
6 MOTIVATION- Determining the needs of subordinates by taking into consideration the working conditions, identifying appropriate targets and having the knowledge and skills to provide motivation both within the team and individually. X
7 HUMAN RESOURCES MANAGEMENT- Knowing the functions of human resources management and having the knowledge and skills to manage human resources in accordance with the principles of human resources management X
8 COORDINATION- To have the necessary knowledge and skills to ensure the unification of efforts towards the realization of corporate objectives by considering both institutional and individual efforts. X
9 REPORTING- Gather information about administrative, financial and technical issues, prepare reports on administrative, financial and technical issues by using this information and evaluate these reports. X
10 BUDGETING-To know budgeting methods, to perform budgeting activities, to make end-of-term transactions by making adjustments and corrections if necessary X
11 CONTROL / INSPECTION- Knowing and applying the necessary controls regarding the general operation of the institution, stock and inventory management, human resources and corporate performance and hospital quality system in the light of legal regulations X
12 REPRESENTATION- To represent the institution in the presence of other institutions and organizations and stakeholders, to organize the necessary activities on this subject and to have the necessary skills to ensure the participation of internal and external stakeholders in these activities. X
13 makes recommendations that will contribute to field of his/her expertise. X
14 KNOWLEDGE MANAGEMENT-Establishing policies related to information management, organizing and setting up information management systems, documenting and using data X
15 QUALITY PATIENT AND EMPLOYEE SAFETY- Determining quality and patient safety policies, collecting data for this purpose, analyzing and evaluating data by using measurement methods, and ensuring that the results are used for improvement X

Değerlendirme Sistemi

YARIYIL İÇİ ÇALIŞMALARI SIRA KATKI YÜZDESİ
AraSinav 1 70
KisaSinav 1 10
Odev 1 10
KisaSinav 2 10
Toplam 100
Yıliçinin Başarıya Oranı 50
Finalin Başarıya Oranı 50
Toplam 100

AKTS - İş Yükü

; ;