Logistics Management (English)
Bachelor	TR-NQF-HE: Level 6	QF-EHEA: First Cycle	EQF-LLL: Level 6

General course introduction information

Course Code:

ACCA405

Course Name:

Budgeting

Course Semester:

Spring

Course Credits:

Theoretical	Practical	Credit	ECTS
3	0	3	6

Language of instruction:

Course Requisites:

Does the Course Require Work Experience?:

Type of course:

Department Elective

Course Level:

Bachelor

TR-NQF-HE:6. Master`s Degree

QF-EHEA:First Cycle

EQF-LLL:6. Master`s Degree

Mode of Delivery:

Face to face

Course Coordinator :

Dr.Öğr.Üyesi FİGEN ÖZÜLKE ESİN

Course Lecturer(s):

Course Assistants:

Course Objective and Content

Course Objectives:	General information about budgeting, budget implementation in manufacturing, service and trade enterprises.
Course Content:	Definition of budgeting and basic principles; the basic principles and deviation from the basic principles of the budget; budgeting systems; budgeting process and preparation of the budget; budget deviation analysis; budget implementation in manufacturing enterprises; budget implementation in service companies; budget implementation in trading companies

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
Learning Competence
Field Specific Competence
1) The purpose and scope of the budget
Competence to Work Independently and Take Responsibility

Lesson Plan

Week	Subject	Related Preparation
1)	introduction to the budget	Resources of the instructor
2)	• Defines budget and budget types • explain why businesses should prepare budget • Defines the relationships between budgeting and management functions • Explains the organizational structure of the budget committee	Repeating the subjects described in the course.
3)	• Budgeting process	Repeating the subjects described in the course.
4)	Static budgeting
5)	• Flexible Budgeting	Repeating the subjects described in the course.
6)	• Flexible and static budgeting (continued)	Repeating the subjects described in the course.
7)	• Static and flexible budgeting studies in the manufacturing sector	Repeating the subjects described in the course.
8)	• Gelir tablosu örneği çözer	Repeating the subjects described in the course.
9)	• Budget differences	Repeating the subjects described in the course.
10)	• Profit planning	Repeating the subjects described in the course.
11)	• Quality costs and target costing	Repeating the subjects described in the course.
12)	Activity-based costing and budgeting	Repeating the subjects described in the course.
13)	• Enterprise resource planning	Repeating the subjects described in the course.
14)	• Budget Examples	Repeating the subjects described in the course.
15)	Final Exam
16)	Final Exam

Sources

Course Notes / Textbooks:	Ders hocasının kaynak ve sunumları
References:	Diğer Kaynaklar

Course-Program Learning Outcome Relationship

Learning Outcomes	1
Program Outcomes
1) Discloses basic knowledge of international logistics, including development process, new and determinative concepts, scientific methodology, theory and models of logistics discipline.
2) Uses appropriate tools and analytical techniques to collect and analyze quantitative and qualitative data in relevant areas, interpret the results and suggest solutions.
3) Designs a logistics system that will support the business mission and objectives.
4) Identifies uncertainties in the logistics and supply chain processes and takes measures to mitigate risks.
5) Can discover and create entrepreneurial opportunities and experience to successfully build and develop self-employment.
6) Analyzes the complex and rapidly changing conditions, the dynamics of the national / international business world, the relevant international logistics and supply chain environment
7) Can translate and explain the contents of documents written in English related to the field.
8) Communicates in written and spoken English with people of different social backgrounds, has global competence in tracking and interpreting global dynamics in logistics and supply chain fields.
9) Can demonstrate personal, professional, social and work ethic standards, assesses the ethical dimensions of the various applications in relevant fields, and becomes aware of the importance of ethical behavior in the process of collecting value added.

Course - Learning Outcome Relationship

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	Program Outcomes	Level of Contribution
1)	Discloses basic knowledge of international logistics, including development process, new and determinative concepts, scientific methodology, theory and models of logistics discipline.
2)	Uses appropriate tools and analytical techniques to collect and analyze quantitative and qualitative data in relevant areas, interpret the results and suggest solutions.
3)	Designs a logistics system that will support the business mission and objectives.
4)	Identifies uncertainties in the logistics and supply chain processes and takes measures to mitigate risks.
5)	Can discover and create entrepreneurial opportunities and experience to successfully build and develop self-employment.
6)	Analyzes the complex and rapidly changing conditions, the dynamics of the national / international business world, the relevant international logistics and supply chain environment
7)	Can translate and explain the contents of documents written in English related to the field.
8)	Communicates in written and spoken English with people of different social backgrounds, has global competence in tracking and interpreting global dynamics in logistics and supply chain fields.
9)	Can demonstrate personal, professional, social and work ethic standards, assesses the ethical dimensions of the various applications in relevant fields, and becomes aware of the importance of ethical behavior in the process of collecting value added.

Learning Activity and Teaching Methods

Field Study
Peer Review
Expression
Brainstorming/ Six tihnking hats
Individual study and homework
Lesson
Group study and homework
Lab

Assessment & Grading Methods and Criteria

Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing)
Oral Examination
Application
Observation
Individual Project
Group project
Presentation

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
Attendance	1	% 0
Quizzes	2	% 0
Homework Assignments	2	% 0
Midterms	1	% 40
Final	1	% 60
total		% 100
PERCENTAGE OF SEMESTER WORK		% 40
PERCENTAGE OF FINAL WORK		% 60
total		% 100

Workload and ECTS Credit Grading

Activities	Number of Activities	Workload
Course Hours	16	48
Laboratory	1	3
Study Hours Out of Class	16	96
Midterms	1	12
Final	1	15
Total Workload		174