Business Administration

Course Code	Course Name	Year	Period	Semester	T+A+L	Credit	ECTS
00950207	Cost and Managerial Accounting	3	Autumn	5	3+0+0	6	6

Course Type	Compulsory
Course Cycle	Bachelor's (First Cycle) (TQF-HE: Level 6 / QF-EHEA: Level 1 / EQF-LLL: Level 6)
Course Language	Turkish
Methods and Techniques	-
Mode of Delivery	Face to Face
Prerequisites	-
Coordinator	-
Instructor(s)	Assoc. Prof. Aynur AKPINAR
Instructor Assistant(s)	-

Name and Surname	Room	E-Mail Address	Internal	Meeting Hours
Assoc. Prof. Aynur AKPINAR	C-209	[email protected]	7644	Monday 9:00-12:00

Basic Vocational Courses
Specialization / Field Courses	X
Support Courses
Transferable Skills Courses
Humanities, Communication and Management Skills Courses

Relationship Levels
Lowest	Low	Medium	High	Highest
1	2	3	4	5

#	Program Learning Outcomes	Level
P1	1) To have advanced theoretical and / or practical knowledge and skills related to the basic functions of businesses (management and organisation, accounting and finance, production management and marketing).	5
P2	2) Identify, analyse and evaluate the current and potential problems of businesses by thinking critically and develop alternative solutions by using scientific methods.	5
P3	3) Organises and implements projects and activities for the social environment in line with regional and economic development goals with a sense of social responsibility.	1
P4	4) Act with innovative and creative thinking when establishing a new business and can perform basic activities such as risk taking, finding resources, making market analysis, preparing a business plan for the sustainability of the business.	1
P5	5) Can research and analyse information related to the field of business administration and can set operational, tactical and strategic goals according to the results obtained.	5
P6	6) With the awareness that the learning process continues throughout life, can follow scientific and technological developments related to businesses and can critically evaluate and apply them for their own organisation.	1
P7	7) Can work effectively in interdisciplinary work or multicultural teams, take responsibility, take initiative, transfer information to teammates, work for common goals by cooperating with team members.	1
P8	8) To be able to establish effective written and oral communication with colleagues and all internal and external stakeholders of businesses, in the language of learning and at least one foreign language, and to be able to conduct relations.	1
P9	9) Applies the activities carried out in the field of business administration in line with the awareness of professional ethics, social responsibility, universal and cultural values	1
P10	10) To be able to evaluate the social and legal consequences of the applications related to all the basic functions of businesses.	1
P11	11) Can effectively use, report and interpret the information systems needed in the field of business administration.	5
P12	İşletme uygulamalarını değerlendirerek, mevcut uygulamaların sürekli iyileştirilmesi için alanında yetkin ve yeterli sayıda çalışan istihdam edilmesini, eğitilmesini ve işe devam etmelerini sağlar.	5

Upon the successful completion of this course, students will be able to:
No	Learning Outcomes	Outcome Relationship	Measurement Method **
O1	Learns the accounts and methods used in the calculation of product and service costs in production enterprises. Learns the methods of using cost information in making business decisions within the scope of management accounting.	P.1.38
O2	Understands the effects of the accounts that make up the production costs on the production of finished goods. Understands cost-volume-profit analysis and business budgets and budget preparation processes.	P.2.38
O3	To be able to calculate the cost of production of goods and services by using related accounts and different methods. To be able to prepare the reports needed by business managers by using cost-volume-profit analysis.	P.5.35
O4	Calculate estimated period profits through budgets prepared using current business data.	P.5.36
O5	Can analyze in detail the causes of standard cost deviations and budget deviations.	P.5.37
O6	Prepare and report to management the reports required for decisions to continue or stop production, to accept or reject an order with a different selling price, and to replace machinery, using available cost data.	P.11.16
O7	Compare and evaluate the impact of changes in activity volumes on total and unit costs.	P.12.7
** Written Exam: 1, Oral Exam: 2, Homework: 3, Lab./Exam: 4, Seminar/Presentation: 5, Term Paper: 6, Application: 7

Week	Topics
1	Definition and objectives of cost accounting, Expense, Cost and Expenditure Concepts
2	Explanation of Cost Expense Categories (Raw Materials and Supplies, Direct Labor, General Production Expenses)
3	Allocation of General Production expenses to expense locations (1st allocation, 2nd allocation)
4	Costing by scope (full, normal and variable
5	Order cost, Stage cost and Standard cost methods
6	Option 7/A, Option 7/B, service production cost
7	Costing of co-products and by-products, Activity based costing
8	Definition of management accounting, differences from general accounting, classification of expenses
9	Cost-volume relationships
10	Cost-Volume-Profit analysis
11	Decisions to continue/stop production, accept/reject orders
12	Inventory planning and inventory control
13	Operating budgets
14	Standard costs and analysis of deviations

Resources	Cost and Management Accounting, Kamil BÜYÜKMIRZA, Gazi Kitabevi.2021
	Cost Management Accounting Applications. Prof. Dr. Yurdakul ÇALDAĞ. Gazi Kitabevi 2019
	Management Accounting in terms of Sustainability and Strategic Management. Assoc. Dr. Orhan Elmacı. Gazi Bookstore. 2015
	Cost Accounting Applications in Uniform Accounting System. Prof. Dr. Nalan AKDOĞAN. Gazi Kitabevi. 2018
	Management Accounting. Theories and sample applications with solutions, Association of Financial Accountants, İsmail ÖZSOY, 2016
	Management Accounting. TÜRMOB Publications. 2000

In-Term Studies	Quantity	Percentage
Attendance	-	-
Laboratory	-	-
Practice	-	-
Field Study	-	-
Course Specific Internship (If Any)	-	-
Homework	-	-
Presentation	-	-
Projects	-	-
Seminar	-	-
Quiz	-	-
Listening	-	-
Midterms	1	40 (%)
Final Exam	2	60 (%)
Total		100 (%)

	Quantity	Duration	Total Work Load
Course Week Number and Time	14	3	42
Out-of-Class Study Time (Pre-study, Library, Reinforcement)	14	4	56
Midterms	1	35	35
Quiz	0	0	0
Homework	0	0	0
Practice	0	0	0
Laboratory	0	0	0
Project	0	0	0
Workshop	0	0	0
Presentation/Seminar Preparation	0	0	0
Fieldwork	0	0	0
Final Exam	1	47	47
Other	0	0	0
Total Work Load:			180
Total Work Load / 30			6
Course ECTS Credits:			6

Relationship Levels
Lowest	Low	Medium	High	Highest
1	2	3	4	5

#	Learning Outcomes	P1	P2	P5	P11	P12
O1	Learns the accounts and methods used in the calculation of product and service costs in production enterprises. Learns the methods of using cost information in making business decisions within the scope of management accounting.	-	-	-	-	-
O2	Understands the effects of the accounts that make up the production costs on the production of finished goods. Understands cost-volume-profit analysis and business budgets and budget preparation processes.	-	-	-	-	-
O3	To be able to calculate the cost of production of goods and services by using related accounts and different methods. To be able to prepare the reports needed by business managers by using cost-volume-profit analysis.	-	-	-	-	-
O4	Calculate estimated period profits through budgets prepared using current business data.	-	-	-	-	-
O5	Can analyze in detail the causes of standard cost deviations and budget deviations.	-	-	-	-	-
O6	Prepare and report to management the reports required for decisions to continue or stop production, to accept or reject an order with a different selling price, and to replace machinery, using available cost data.	-	-	-	-	-
O7	Compare and evaluate the impact of changes in activity volumes on total and unit costs.	-	-	-	-	-