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Ders Tanımı

Ders Kodu Yarıyıl T+U Saat Kredi AKTS
MANAGEMENT ACCOUNTING MBA 505 0 3 + 0 3 7
Ön Koşul Dersleri
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi Yüksek Lisans
Dersin Türü SECMELI
Dersin Koordinatörü Prof.Dr. AHMET VECDİ CAN
Dersi Verenler
Dersin Yardımcıları Res. Asst. Zülküf Çevik
Dersin Kategorisi Alanına Uygun Temel Öğretim
Dersin Amacı
These questions will be answered; why we need an advanced costing system for strategic decisions and the place of cost information in management information system.
Dersin İçeriği
In this course these subjects will be taught; main concepts about cost accounting, traditional costing systems, advanced costing systems, profit planning, transfer pricing and budgeting.
Dersin Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri
1 - Compares the concept of Managerial accounting with Financial Accounting. 1 - 14 - 2 - A - C -
2 - Comprehends cost concepts and cost accounts, realizes cost accounting procedures. 2 - 14 - 1 - C - A -
3 - Learning the cost information that is needed by management 1 - 14 - 2 - A - C -
4 - Comprehends the state of direct material (Raw Material), labor, General overhead expenses and distribution of those expenses to the products. 2 - 14 - 1 - C - A -
5 - Comprehends, as a general framework, the costing methods according to its time, scope, and the conclusion of its costing. 1 - 14 - 2 - A - C -
6 - Comprehends the costing method according to the appointing method. 14 - 2 - 1 - A - C -
7 - Comprehends the standard costing system 1 - 2 - C - A -
8 - Comprehends the costing method in the joint production. 2 - 1 - A - C -
9 - Comprehends the Cost-Volume-Profit Analysis. 1 - 2 - C - A -
10 - Comprehends the proper costing analysis for management decisions. 2 - 1 - C - A -
11 - Comprehends the Responsibility Accounting and Transfer Pricing methods. 1 - 2 - A - C -
12 - Comprehends the process of company´s budgets and budgeting. 2 - 1 - C - A -
Öğretim Yöntemleri: 1:Lecture 14:Self Study 2:Question-Answer
Ölçme Yöntemleri: A:Testing C:Homework

Ders Akışı

Hafta Konular ÖnHazırlık
1 Scope of Management Accounting
2 Cost Concepts
3 Cost Accounts and Its Practice
4 Expense and Loss Discrimination
5 Costing Methods
6 Costing Methods
7 Standart Costing
8 Costing in Joint Production
9 Midterm Exam
10 Modern Costing Methods
11 Profit Planning
12 Relevant Cost Analysis
13 Transfer Pricing
14 Budgeting

Kaynaklar

Ders Notu
Ders Kaynakları

Döküman Paylaşımı


Dersin Program Çıktılarına Katkısı

No Program Öğrenme Çıktıları KatkıDüzeyi
1 2 3 4 5

Değerlendirme Sistemi

YARIYIL İÇİ ÇALIŞMALARI SIRA KATKI YÜZDESİ
AraSinav 1 50
Odev 1 20
KisaSinav 1 30
Toplam 100
Yıliçinin Başarıya Oranı 50
Finalin Başarıya Oranı 50
Toplam 100

AKTS - İş Yükü

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