Doctoral Program in Business Administration

Strategic Management Accounting(GE 732)

Course Code Course Name Semester Theory Practice Lab Credit ECTS
GE 732 Strategic Management Accounting 2 3 0 0 3 7
Prerequisites
Admission Requirements
Language of Instruction Turkish
Course Type Elective
Course Level Doctoral 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 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.
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
9 Just in time production
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 Upon successful completion of the course the student should be able to understand the fundamentals and the development of scientific thought. X
2 Upon successful completion of the course the student should be able to analyze and interpret existing theoretical approaches, and to achieve a new synthesis. X
3 Upon successful completion of the course the student should be able to develop expertise in the field through information and experience from different sectors, such as production, marketing, management, accounting and finance. X
4 Upon successful completion of the course the student should be able to have a critical mind and to preserve intellectual independence. X
5 Upon successful completion of the course the student should be able to combine both advanced level and up to date theoretical and practical knowledge in his/her work. X
6 Upon successful completion of the course the student should be able to produce original scientific research. X
7 Upon successful completion of the course the student should be able to use qualitative and quantitative research methods expertly. X
8 Upon successful completion of the course the student should be able to innovate scientific methods by developing new ones or by applying known scientific methods to new areas. X
9 Upon successful completion of the course the student should be able to publish and present own work at reputable international conferences and in indexed journals. X
10 Upon successful completion of the course the student should be able to collaborate for research and education purposes with experts from different nationalities and disciplines. X
11 Upon successful completion of the course the student should be able to demonstrate sensitivity to the problems between society and the business community, and be proactive in the understanding, investigating and solving of these issues. X
12 Upon successful completion of the course the student should be able to regard the scientific ethics with uppermost importance while pursuing their future work. X
Activities Number Period Total Workload
Class Hours 14 3 42
Working Hours out of Class 14 5 70
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 22 22
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 175
Total Workload / 25 7,00
Credits ECTS 7
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