Ders Bilgileri

#### Ders Tanımı

Ders Kodu Yarıyıl T+U Saat Kredi AKTS
0 0 0
 Dersin Dili Türkçe Dersin Seviyesi Dersin Türü BOS Dersin Koordinatörü Prof.Dr. AHMET VECDİ CAN Dersi Verenler Dersin Yardımcıları Dersin Kategorisi Alanına Uygun Öğretim Dersin Amacı Introducing of transfer pricing approach which provides centrifugal management based profit maximization Dersin İçeriği In this course, firm’s costs, classification of costs, calculation direct materials costs and direct labour cost, overhead manufacturing costs and preparing of flexible overhead manufacturing budgeting, accounting of costs.
 Dersin Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri 1 - They constructure production centers as cost-profit centered. 1 - 2 - 3 - A - 2 - They define the transfer of goods and services between business centers. 1 - 2 - A - 3 - They decide whch transfer pricing method is more suitable according to the centralized or centrifugal management approach. 1 - 2 - A - 4 - They determine the targeted and actual profit contribution of the performance centers by pricing the product and service transfers betwen the performance centers. 1 - A - 5 - They evaluate the performance of the performance center managers according to department profits based on transfer prices. 1 - 2 - A - 6 - They do the modeling of mathematical programming methods that determine the models by using product combinations that provide maximum profit. 1 - 2 - A - 7 - They determine the transfer prices at the point of maximum profit between the performance centers by using these methods. 1 - 2 - A -
 Öğretim Yöntemleri: 1:Lecture 2:Question-Answer 3:Discussion Ölçme Yöntemleri: A:Testing

#### Ders Akışı

Hafta Konular ÖnHazırlık
1 Relationship between transfer price system and management control process
2 Relationship between transfer price system and concepts of organizational structure
3 Relationship between transfer price system and management control structures
4 Definition of transfer price and it’s importance
5 Purposes of transfer price system
6 Profit center transfer price methods
7 Cost center transfer price methods
8 Effective factors on chosing transfer price management
9 Mid-term exam
10 General criterias on chosing transfer price management
11 Optimum transfer price on cost centers
12 Comparison of transfer price management and approaches
13 Calculating nominal profit center transfer prices by using linear programming method at opportunity costs
14 Calculating nominal profit center transfer prices by using addition magrin method

Ders Notu
Ders Kaynakları

#### Dersin Program Çıktılarına Katkısı

No Program Öğrenme Çıktıları KatkıDüzeyi
1 2 3 4 5

#### Değerlendirme Sistemi

YARIYIL İÇİ ÇALIŞMALARI SIRA KATKI YÜZDESİ
AraSinav 1 40
Odev 1 60
Toplam 100
Yıliçinin Başarıya Oranı 50
Finalin Başarıya Oranı 50
Toplam 100

#### AKTS - İş Yükü

Etkinlik Sayısı Süresi(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 4 64
Mid-terms 1 10 10
Assignment 1 10 10
Final examination 1 10 10
Toplam İş Yükü 142
Toplam İş Yükü /25(s) 5.68
Dersin AKTS Kredisi 5.68
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