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. |
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 | ||