Introduce students new approaches in cost and management accounting
20
Contribution of the Course to Professional Development
21
Learning Outcomes:
1
To be able to propose solutions to problems about traditional cost accounting faced in new production environments ;
2
To be able to understand the effects of just in time production to cost accounting;
3
Ability to implement activity based costing and to make cost analysis;
4
Able to test strategies;
5
Ability to apply contemporary costing approaches;
6
Able to compare cost methods;
22
Course Content:
Week
Theoretical
Practical
1
The effects of technological developments to traditional cost and management accounting
2
Just in time production and cost management
3
Structuring of strategic cost management
4
Activity based cost management
5
Activity based cost analysis
6
Target costing
7
Kaizen costing
8
Theory of constraints
9
Theory of constraints and decision making
10
Balanced scorecard
11
Strategy maps
12
Testing strategies
13
Value added analysis
14
Comparing cost methods
23
Textbooks, References and/or Other Materials:
Yenilikçi Yönetim Muhasebesi-Sait Y Kaygusuz Alfa Aktüel Kısıtlar Teorisi ve Yönetim Muhasebesi-Sait Y Kaygusuz Dora Yayınevi Stratejik Maliyet Yönetimi -Reşat Karcıoğlu Aktif Yayınevi
24
Assesment
TERM LEARNING ACTIVITIES
NUMBER
PERCENT
Midterm Exam
0
0
Quiz
0
0
Homeworks, Performances
1
40
Final Exam
1
60
Total
2
100
Contribution of Term (Year) Learning Activities to Success Grade
40
Contribution of Final Exam to Success Grade
60
Total
100
Measurement and Evaluation Techniques Used in the Course
Information
25
ECTS / WORK LOAD TABLE
Activites
NUMBER
TIME [Hour]
Total WorkLoad [Hour]
Theoretical
14
3
42
Practicals/Labs
0
0
0
Self Study and Preparation
14
1
14
Homeworks, Performances
1
50
50
Projects
0
0
0
Field Studies
0
0
0
Midtermexams
0
0
0
Others
1
35
35
Final Exams
1
35
35
Total WorkLoad
176
Total workload/ 30 hr
5,87
ECTS Credit of the Course
6
26
CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS
