E-MUH527 Cost and Management AccountingIstanbul Okan UniversityDegree Programs Executive MBA General Information For StudentsDiploma SupplementErasmus Policy StatementNational Qualifications
Executive MBA
Master TR-NQF-HE: Level 7 QF-EHEA: Second Cycle EQF-LLL: Level 7

General course introduction information

Course Code: E-MUH527
Course Name: Cost and Management Accounting
Course Semester: Fall
Course Credits:
Theoretical Practical Credit ECTS
3 0 3 7.5
Language of instruction: TR
Course Requisites:
Does the Course Require Work Experience?: No
Type of course: Department Elective
Course Level:
Master TR-NQF-HE:7. Master`s Degree QF-EHEA:Second Cycle EQF-LLL:7. Master`s Degree
Mode of Delivery: E-Learning
Course Coordinator : Assoc. Prof. HÜSEYİN MERT
Course Lecturer(s): Prof. Dr. AYŞE PAMUKÇU
Assoc. Prof. HÜSEYİN MERT
Course Assistants:

Course Objective and Content

Course Objectives: Cost methods and cost analysis techniques are aimed at managing business budgets, inventory planning and control.
Course Content: Cost and Elements, Cost Loading Methods; Full Cost, Normal Cost and Variable Cost methods; Standard Costs and Deviation Analysis; Valid Cost Analysis in Management Decisions; Cost, Volume and Profit Analysis; Business Budget; Inventory Planning and Control.

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) • Interprets the events encountered while performing the accounting profession ethically. • Explains the cost and its elements. • Explains Cost Calculation methods and differences. • Know how to make cost analysis for management decisions. • Explains cost-quantity and profit relationships. • Explain the use of budgets in business management.
Competence to Work Independently and Take Responsibility

Lesson Plan

Week Subject Related Preparation
1) • Cost and elements. course notes
2) • Full cost method. Course Notes
3) • Normal cost method. course notes
4) • Variable cost method. Course notes
5) • Standard Cost Method. Course notes
6) • Deviation analysis applications. course notes
7) • Management decisions and cost analysis. Course notes
8) Midterm Course notes
9) • Cost analysis applications for management decisions Course notes
10) • Cost, volume and profit relationships. Course notes
11) • Operating budgets. Course notes
12) • Business Budget Applications Course Notes
13) • Inventory planning Course Notes
14) • Inventory planning Course Notes
15) Final exam Course notes
16) Final Exam Course notes

Sources

Course Notes / Textbooks: Ders Hocasının notları
References: Course notes

Course-Program Learning Outcome Relationship

Learning Outcomes

1

Program Outcomes
1) To gain basic knowledge about the basic functions in the field of business administration and to apply them in real life
2) To use scientific research methods and technology in decision processes of business
3) Evaluating the effects of political, legal, geographical, economic and technological factors on the competitive structure of the business area with team work and finding the necessary solutions
4) to be aware of current issues in the field of business and to gain sensitivity to problems
5) Transmission of written documents such as reports, printouts, internal correspondence orally in an effective manner
6) defining and analyzing the problem by forming a team within the framework of professional expertise and conceptual knowledge and using leadership qualities
7) to be able to relate to other areas of business administration, to be aware of global and social ethical norms

Course - Learning Outcome Relationship

No Effect 1 Lowest 2 Low 3 Average 4 High 5 Highest
           
Program Outcomes Level of Contribution
1) To gain basic knowledge about the basic functions in the field of business administration and to apply them in real life
2) To use scientific research methods and technology in decision processes of business
3) Evaluating the effects of political, legal, geographical, economic and technological factors on the competitive structure of the business area with team work and finding the necessary solutions
4) to be aware of current issues in the field of business and to gain sensitivity to problems
5) Transmission of written documents such as reports, printouts, internal correspondence orally in an effective manner
6) defining and analyzing the problem by forming a team within the framework of professional expertise and conceptual knowledge and using leadership qualities
7) to be able to relate to other areas of business administration, to be aware of global and social ethical norms

Learning Activity and Teaching Methods

Field Study
Expression
Individual study and homework
Reading
Report Writing
Seminar

Assessment & Grading Methods and Criteria

Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing)
Oral Examination
Application
Group project
Presentation
Uzman / Jüri Değerlendirmesi
Staj/ Yerinde Uygulama Değerlendirmesi

Assessment & Grading

Semester Requirements Number of Activities Level of Contribution
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
Study Hours Out of Class 16 96
Midterms 1 12
Final 1 15
Total Workload 171