Doctoral Program in Business Administration

Strategic Management Accounting(GE 732)

Course Code Course Name Semester Theory Practice Lab Credit ECTS
GE 732 Strategic Management Accounting 2 3 0 0 3 7
Prerequisites
Admission Requirements
Language of Instruction Turkish
Course Type Elective
Course Level Doctoral 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
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 differences between traditional cost accounting systems and strategic cost accounting systems.
2. Prepare and analyze management reports needed by strateqic managerial accounting.
3. Compute manufacturing and operational costs of of a company by using activity based costing and activity cost management approaches.
4. Discuss effects of just in time production systems on managerşal accounting.
5. Evaluate financial performance of a company by using balanced scorecard approach and implement these performance systems in companies.
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.
Print the course contents
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
9 Just in time production
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) 1 40
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 1 40
No Program Learning Outcomes Contribution
1 2 3 4 5
Activities Number Period Total Workload
Total Workload 0
Total Workload / 25 0,00
Credits ECTS 0
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