Strategic Management Accounting

Content

Objective

The objective of the course is to inform students on contemporary cost accounting and performance measurement techniques.

Course 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.

References

* Maliyet Muhasebesinde Güncel Yaklaşımlar-Rüstem Hacırüstemoğlu, Münir Şakrak.
** Cost Management: A Strategic Emphasis-Edward Blocher, David E. Stout, Gary Cokins, Kung Chen.