Contemporary Approaches in Managerial Accounting(G534)
| Course Code | Course Name | Semester | Theory | Practice | Lab | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| G534 | Contemporary Approaches in Managerial Accounting | 2 | 3 | 0 | 0 | 3 | 7 |
| Prerequisites | |
| Admission Requirements |
| Language of Instruction | Turkish |
| Course Type | Elective |
| Course Level | Masters Degree |
| Course Instructor(s) | Oğuzhan BAHADIR obahadir@gsu.edu.tr (Email) |
| Assistant | |
| Objective | The objective of the course is to inform students on contemporary cost accounting and performance measurement techniques. |
| Content |
Traditional cost accounting techniques Traditional performance measurement techniques Introduction to contemporary cost accounting techniques Activity based costing Activity based budgeting Target costing and pricing decisions Just in time production and throughput accounting Theory of constraints Quality costs Balanced scorecard and performance measurement Strategic management accounting |
| Course Learning Outcomes |
This course will provide to 1. Have information on basic concepts of contemporary management accounting. 2. Apply contemporary approaches such as activity based costing, product life cycle costing and costing in accordance with just in time production and develop strategies in related to these approaches. 3. Prepare short term plans and budgets and compare forecasted data to actual data. 4. Measure cost of quality and develop strategies in order to decrease it. 5. Measure financial performance of companies by using balanced scorecard approach. |
| Teaching and Learning Methods | |
| References |
* Maliyet Muhasebesinde Güncel Yaklaşımlar-Rüstem Hacırüstemoğlu, Münir Şakrak. ** Cost Management: A Strategic Emphasis-Edward Blocher, David E. Stout, Gary Cokins, Kung Chen. |
Theory Topics
| Week | Weekly Contents |
|---|---|
| 1 | Traditional cost accounting techniques |
| 2 | Traditional performance measurement techniques |
| 3 | Introduction to contemporary cost accounting techniques |
| 4 | Activity based costing |
| 5 | Activity based costing |
| 6 | Activity based budgeting |
| 7 | Target costing and pricing decisions |
| 8 | Just in time production and throughput accounting |
| 9 | Just in time production and throughput accounting |
| 10 | Theory of constraints |
| 11 | Quality costs |
| 12 | Quality costs |
| 13 | Balanced scorecard and performance measurement |
| 14 | Strategic management accounting |
Practice Topics
| Week | Weekly Contents |
|---|
Contribution to Overall Grade
| Number | Contribution | |
|---|---|---|
| Contribution of in-term studies to overall grade | 1 | 40 |
| Contribution of final exam to overall grade | 1 | 60 |
| Toplam | 2 | 100 |
In-Term Studies
| Number | Contribution | |
|---|---|---|
| Assignments | 0 | 0 |
| Presentation | 0 | 0 |
| Midterm Examinations (including preparation) | 0 | 0 |
| Project | 0 | 0 |
| Laboratory | 0 | 0 |
| Other Applications | 0 | 0 |
| Quiz | 0 | 0 |
| Term Paper/ Project | 0 | 0 |
| Portfolio Study | 0 | 0 |
| Reports | 0 | 0 |
| Learning Diary | 0 | 0 |
| Thesis/ Project | 0 | 0 |
| Seminar | 0 | 0 |
| Other | 0 | 0 |
| Toplam | 0 | 0 |
| No | Program Learning Outcomes | Contribution | ||||
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | ||
| 1 | At the end of the program successful students, Will have a good command of the concepts and theories of different areas of Business Administration such as Production, Marketing, Accounting/Finance, Management and Organizational Behavior and will have an integrative point of view to understand the interaction between these domains. | X | ||||
| 2 | Will be able to grasp the operation of different functions (Accounting /Finance, Marketing, Human Resources, and Management) of organizations and also will be able to create hypotheses for research proposals. | X | ||||
| 3 | Will be able to do research for determining changes, diagnosing problems and developing solutions in business world. | X | ||||
| 4 | Will have a command of qualitative and quantitative research methodology. | X | ||||
| 5 | Will be able to conduct statistical analyses and interpret the results. | |||||
| 6 | Will have a command of scientific studies (writing articles, presenting papers) | X | ||||
| 7 | Should have mastery of at least one foreign language at a scientific level to be able to realize cross-cultural studies. | X | ||||
| 8 | Should be able to update his/her professional knowledge and skills continuously to be able to adapt to changes in scientific area. | X | ||||
| 9 | Should be able to do team work in researches and studies and contribute to information flow. | X | ||||
| 10 | Will be able to have a holistic approach to Business Administration and prepare a thesis on a special area of the field. | X | ||||
| 11 | être en mesure d’avoir une perspective globale de la gestion et de fournir une thèse en se spécialisant dans une des sphères de ce domaine. | X | ||||
| Activities | Number | Period | Total Workload |
|---|---|---|---|
| Total Workload | 0 | ||
| Total Workload / 25 | 0,00 | ||
| Credits ECTS | 0 | ||