Contemporary Approaches to Managerial Accounting(ML514)
| Course Code | Course Name | Semester | Theory | Practice | Lab | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| ML514 | Contemporary Approaches to Managerial Accounting | 2 | 3 | 0 | 0 | 3 | 6 |
| Prerequisites | |
| Admission Requirements |
| Language of Instruction | Turkish |
| Course Type | Compulsory |
| Course Level | Masters Degree |
| Course Instructor(s) | Volkan DEMİR vdemir@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 | ||
| Activities | Number | Period | Total Workload |
|---|---|---|---|
| Class Hours | 14 | 3 | 42 |
| Working Hours out of Class | 14 | 3 | 42 |
| Assignments | 14 | 2 | 28 |
| Presentation | 1 | 1 | 1 |
| Midterm Examinations (including preparation) | 1 | 12 | 12 |
| Final Examinations (including preparation) | 1 | 14 | 14 |
| Total Workload | 139 | ||
| Total Workload / 25 | 5,56 | ||
| Credits ECTS | 6 | ||