Contemporary Approaches to Managerial Accounting(Mİ508)
| Course Code | Course Name | Semester | Theory | Practice | Lab | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| Mİ508 | Contemporary Approaches to Managerial Accounting | 2 | 3 | 0 | 0 | 3 | 6 |
| Prerequisites | |
| Admission Requirements |
| Language of Instruction | Turkish |
| Course Type | Elective |
| Course Level | Masters Degree |
| Course Instructor(s) | İdil KAYA ikaya@gsu.edu.tr (Email) |
| Assistant | |
| Objective | The objective of the course is to analyze and discuss the contemporary cost accounting and performance measurement techniques. |
| Content |
1. Introduction To Management Accounting, Cost Terms And Financial Statements 2. Financial Analysis 3. Cash Flow Analysis 4. Cost Allocation Systems 5. Cost, Volume, Profit Analysis 6. Activity-Based Costing 7. Activity-Based Management 8. Pricing Decisions and Cost Analysis 9. Strategy, Balanced Scorecard And Strategy Profitability Analysis 10. Balanced Scorecards: Quality, Time And Theory of Constraints |
| 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 |
Rüstem Hacırüstemoğlu ve Münir Şakrak.Maliyet Muhasebesinde Güncel Yaklaşımlar- Datar, S. M. and M.V. Rajan, Horngren's Cost Accounting A Managerial Emphasis, 16th ed., Pearson, 2018. Miller-Nobles, T. ; B. Mattison and E. M. Matsumura, Horngren's Cost Accounting The Managerial Chapters, 11th ed., Pearson, 2016. |
Theory Topics
| Week | Weekly Contents |
|---|
Practice Topics
| Week | Weekly Contents |
|---|
Contribution to Overall Grade
| Number | Contribution | |
|---|---|---|
| Toplam | 0 | 0 |
In-Term Studies
| Number | Contribution | |
|---|---|---|
| Toplam | 0 | 0 |
| 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 | ||