Non-Thesis Master Program in Business Administration

Contemporary Approaches to Managerial Accounting(Mİ508)

Course Code Course Name Semester Theory Practice Lab Credit ECTS
Mİ508 Contemporary Approaches to Managerial Accounting 1 3 0 0 3 6
Prerequisites
Admission Requirements
Language of Instruction Turkish
Course Type Elective
Course Level Masters Degree
Course Instructor(s) Rüstem HACIRÜSTEMOĞLU rhacirustemoglu@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 costing
- Activity based budgeting
- Target costing and pricing decisions
- Just in time production and throughput accounting
- Just in time production and throughput accounting
- Theory of constraints
- Quality costs
- 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.
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 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) 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
1 The student will be able to use the knowledge and skills needed for upper echelons of management. X
2 The student will be able to identify the behaviors to minimize the risks by taking into account internal and external conditions that effect the organization. X
3 The student should have the general knowledge about labor law, sociology, psychology, organizational sociology, logistics and quantitative methods that can be needed out of basic management functions. X
4 The student should have a command of information and communication technologies that are needed for professional business life. X
5 The student should keep the competitive power of business at higher levels in the increasing globalization and competition conditions with following visionary applications.
6 The student will be able to identify the changes that are in the internal and external environment of business and the problems which are caused by these changes in time. Also, the student should improve solutions for these problems and apply them. X
7 The student will be able to generate the solutions for managerial problems with the help of management games and simulation techniques. X
8 The student should make presentations and discuss managerial problems at least two foreign languages. X
9 The student will be able to tend towards practices of case study and sample event assessment and contribute the projects in which he/she serves. X
10 The student should get the responsibility in teamwork and contribute to team work. X
11 The student should get the habit of updating his technical skills to adjust the changing and improving scientific and technologic environment. X
12 The student should make a principle of behaving ethical in business life and guarding the interests of his colleagues and business stakeholders. X
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
Project 0 0 0
Laboratory 0 0 0
Other Applications 0 0 0
Final Examinations (including preparation) 1 14 14
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
Total Workload 139
Total Workload / 25 5,56
Credits ECTS 6
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