Civil Engineering (English) | |||||
Bachelor | TR-NQF-HE: Level 6 | QF-EHEA: First Cycle | EQF-LLL: Level 6 |
Course Code: | MUHD202 | ||||||||
Course Name: | Management Accounting | ||||||||
Course Semester: | Fall | ||||||||
Course Credits: |
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Language of instruction: | TR | ||||||||
Course Requisites: | |||||||||
Does the Course Require Work Experience?: | No | ||||||||
Type of course: | Compulsory | ||||||||
Course Level: |
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Mode of Delivery: | Face to face | ||||||||
Course Coordinator : | Assoc. Prof. HÜSEYİN MERT | ||||||||
Course Lecturer(s): |
Assoc. Prof. HÜSEYİN MERT |
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Course Assistants: |
Course Objectives: | The main purpose of the management accountant is to assist the business manager in making decisions in the business management. The management manager makes it easier to identify the steps to be taken in the planning and decision making process through management accounting. |
Course Content: | Basic information about management accounting; cost behavior; profit planning; managerial decisions and profit planning; comparative applications of full and variable cost methods; liability accounting; cost center success evaluation; costs and managerial decisions; decision making applications among alternatives. |
The students who have succeeded in this course;
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Week | Subject | Related Preparation |
1) | • Explain the scope of administrative accounting. • Identifies the place of managerial accounting in accounting. • Distinguish the differences between managerial accounting and general accounting. | Ders Hocasının notları |
2) | • Cost interaction between quantity • Accounting cost • Operating expenses | Repeating the subjects described in the course. |
3) | • Relationship between expense types and quantity • Operating expenses | Repeating the subjects described in the course. |
4) | • Profitable elements • Areas of use of profit function • Dividend sales relationship | Repeating the subjects described in the course. |
5) | • Profit planning and managerial decisions • Profit forecast • Break-even point | Repeating the subjects described in the course. |
6) | • Full cost method • Full cost method analysis • Use of full cost method | Repeating the subjects described in the course. |
7) | • Variable cost method • Fixed and variable production overheads • Direct labor and direct material costs | Repeating the subjects described in the course. |
8) | • Practical comparison of full cost and variable cost methods. | |
9) | • Budget • Budget types • Budget preparation | Repeating the subjects described in the course. |
10) | • Costs and Managerial Decisions. | Repeating the subjects described in the course. |
11) | • Cost center success assessment. | Repeating the subjects described in the course. |
12) | • Responsibility accounting • Responsibility accounting benefits and harms • Stages of responsibility accounting | |
13) | • Cost center success assessment • Responsibility centers and evaluation criteria • Profit centers | Topics covered in the course will be repeated |
14) | • Costs and managerial decisions • Factors playing a role in the development of managerial accounting • Total quality Management | |
15) | Final Exam | Nothing |
16) | Final Exam | nothing |
Course Notes / Textbooks: | Ders Hocasının notları |
References: | Ders hocasının kaynakları ve sunumları |
Learning Outcomes | 1 |
2 |
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Program Outcomes | ||||||||||
1) Adequate knowledge in mathematics, science and engineering subjects pertaining to the relevant discipline; ability to use theoretical and applied information in these areas to model and solve engineering problems. | ||||||||||
2) Ability to identify, formulate, and solve complex engineering problems; ability to select and apply proper analysis and modelling methods for this purpose. | ||||||||||
3) Ability to design a complex system, process, device or product under realistic constraints and conditions, in such a way so as to meet the desired result; ability to apply modern design methods for this purpose. (Realistic constraints and conditions may include factors such as economic and environmental issues, sustainability, manufacturability, ethics, health, safety issues, and social and political issues according to the nature of the design.) | ||||||||||
4) Ability to select and use modern techniques and tools needed for analyzing and solving complex problems encountered in engineering practice; ability to employ information technologies effectively. | ||||||||||
5) Ability to design and conduct experiments, gather data, analyze and interpret results for investigating complex engineering problems or discipline specific research questions. | ||||||||||
6) Ability to work efficiently in intra-disciplinary and multi-disciplinary teams; ability to work individually. | ||||||||||
7) Ability to communicate effectively, both orally and in writing; knowledge of a minimum of one foreign language; ability to write effective reports and comprehend written reports, prepare design and production reports, make effective presentations, and give and receive clear and intelligible instructions. | ||||||||||
8) Recognition of the need for lifelong learning; ability to access information, to follow developments in science and technology, and to continue to educate him/herself. | ||||||||||
9) Knowledge on behavior according ethical principles, professional and ethical responsibility and standards used in engineering practices. | ||||||||||
10) Knowledge about business life practices such as project management, risk management, and change management; awareness in entrepreneurship, innovation; knowledge about sustainable development. | ||||||||||
11) Knowledge about contemporary issues and the global and societal effects of engineering practices on health, environment, and safety; awareness of the legal consequences of engineering solutions. |
No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
Program Outcomes | Level of Contribution | |
1) | Adequate knowledge in mathematics, science and engineering subjects pertaining to the relevant discipline; ability to use theoretical and applied information in these areas to model and solve engineering problems. | |
2) | Ability to identify, formulate, and solve complex engineering problems; ability to select and apply proper analysis and modelling methods for this purpose. | |
3) | Ability to design a complex system, process, device or product under realistic constraints and conditions, in such a way so as to meet the desired result; ability to apply modern design methods for this purpose. (Realistic constraints and conditions may include factors such as economic and environmental issues, sustainability, manufacturability, ethics, health, safety issues, and social and political issues according to the nature of the design.) | |
4) | Ability to select and use modern techniques and tools needed for analyzing and solving complex problems encountered in engineering practice; ability to employ information technologies effectively. | |
5) | Ability to design and conduct experiments, gather data, analyze and interpret results for investigating complex engineering problems or discipline specific research questions. | |
6) | Ability to work efficiently in intra-disciplinary and multi-disciplinary teams; ability to work individually. | |
7) | Ability to communicate effectively, both orally and in writing; knowledge of a minimum of one foreign language; ability to write effective reports and comprehend written reports, prepare design and production reports, make effective presentations, and give and receive clear and intelligible instructions. | |
8) | Recognition of the need for lifelong learning; ability to access information, to follow developments in science and technology, and to continue to educate him/herself. | |
9) | Knowledge on behavior according ethical principles, professional and ethical responsibility and standards used in engineering practices. | |
10) | Knowledge about business life practices such as project management, risk management, and change management; awareness in entrepreneurship, innovation; knowledge about sustainable development. | |
11) | Knowledge about contemporary issues and the global and societal effects of engineering practices on health, environment, and safety; awareness of the legal consequences of engineering solutions. |
Field Study | |
Peer Review | |
Expression | |
Brainstorming/ Six tihnking hats | |
Individual study and homework | |
Lesson | |
Group study and homework | |
Lab | |
Reading | |
Homework | |
Problem Solving |
Semester Requirements | Number of Activities | Level of Contribution |
Homework Assignments | 2 | % 0 |
Midterms | 1 | % 40 |
Final | 1 | % 60 |
total | % 100 | |
PERCENTAGE OF SEMESTER WORK | % 40 | |
PERCENTAGE OF FINAL WORK | % 60 | |
total | % 100 |
Activities | Number of Activities | Workload |
Course Hours | 16 | 48 |
Study Hours Out of Class | 16 | 96 |
Midterms | 1 | 12 |
Final | 1 | 15 |
Total Workload | 171 |