Strategic Management Accounting (ML531) | GSÜ

Content

Course Content

Financial statement analysis
Complementary tools: Essential economic indicators
Accounting information systems
Classic cost & management accounting
Introduction to cost management
Planning & decision making
Operational control
Management control
Case studies

Teaching and Learning Methods

Slides, library search, and internet sources.
Students are required to follow the moodle page of the course on a regular basis!

Weekly Contents

Theory Topics
Week	Weekly Contents
1	Financial statements and analysis – I
2	Financial statements and analysis – II
3	Financial statements and analysis – III
4	Complementary tools: Essential economic indicators – I
5	Complementary tools: Essential economic indicators – II
6	Accounting information systems
7	Classic cost & management accounting
8	Midterm exam
9	Introduction to cost management
10	Planning & decision making
11	Operational control
12	Managerial control
13	Case studies – I
14	Case studies – II

Practice Topics
Week	Weekly Contents
1
2
3
4
5
6
7
8
9
10
11
12
13
14

Assessment System

Contribution to Overall Grade
Activities	Number	Contribution
Contribution of in-term studies to overall grade	2	40
Contribution of final exam to overall grade	1	60
Total	3	100

In-Term Studies
Activities	Number	Contribution
Assignments	1	10
Presentation	0	0
Midterm Examinations (including preparation)	1	30
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
Total	2	40

Relation of Proficiency

No	Program Learning Outcomes	Contribution
No	Program Learning Outcomes	1	2	3	4	5
1	The acquisition of high-level knowledge of the functions of production management and marketing, management, accounting and finance; the skill of using this knowledge.					X
2	The acquisition of basic conceptual knowledge about scientific fields related to professional life, such as law, economics, sociology, psychology, social psychology and quantitative methods.					X
3	The ability to work effectively in a team; the ability to pass on knowledge to other members of the team.					X
4	The competence to use his/her knowledge on the field, to analyze and interpret the data obtained, to identify the problems encountered, to provide appropriate solutions and scientifically defend these solution suggestions when necessary.					X
5	The competence to determine the aims and objectives of the company or institution in which he/she is employed by taking into account the needs, the competitive dynamics of the market and by calculating the risks incurred; the ability to engage in entrepreneurship and establish and manage a business.					X
6	Awareness of constantly updating his/her professional knowledge and skills; the ability to adapt to change and innovation; the competence to critically evaluate the information he/she has acquired.					X
7	Basic knowledge of information and communication technologies required for professional life; the ability to use core office programs at an advanced level; expertise in data processing and report writing in the IT environment.					X
8	Ability to follow current information in his/her field in both English and French and to communicate in writing and verbally with stakeholders in both languages.					X
9	The ability to conduct researchs and studies taking into account the market, dynamics of competition, organizational and global factors and scientific methods; contribute to projects, take responsibility in projects, display competence to make innovative and effective decisions.					X
10	Ability to develop strategies, find creative solutions to management problems by building relations with other areas of the social sciences and to take the responsibility of these decisions.					X
11	Consciousness of taking into account ethical values, when making decisions and being involved in business life.					X
12	Awareness of the impact of practices related to his/her field on the global and social dimensions (universality of social rights, social justice, cultural values, environmental problems, sustainability, etc.) and their legal consequences.					X

ECTS

Activities	Number	Period	Total Workload
Class Hours	14	3	42
Working Hours out of Class	14	3	42
Assignments	5	5	25
Presentation	1	5	5
Midterm Examinations (including preparation)	1	16	16
Project	0	0	0
Laboratory	0	0	0
Other Applications	0	0	0
Final Examinations (including preparation)	1	20	20
Quiz	0	0	0
Term Paper/ Project	0	0	0
Portfolio Study	0	0	0
Reports	0	0	0
Learning Diary	0	0	0
Thesis/ Project	0	0	0
Seminar	0	0	0
Other	0	0	0
Make-up	0	0	0
Yıl Sonu	0	0	0
Hazırlık Yıl Sonu	0	0	0
Hazırlık Bütünleme	0	0	0
Total Workload			150
Total Workload / 25			6.00
Credits ECTS			6