Description of Individual Course Units
Course Unit CodeCourse Unit TitleType of Course UnitYear of StudySemesterNumber of ECTS Credits
OTİB-116TARIM İŞLETMELERİNDE YÖNETİM MUHASEBESİ VE UYGULAMALARIElective126
Level of Course Unit
Second Cycle
Objectives of the Course
Providing decision taking skills in terms of management based on costs.
Name of Lecturer(s)
Dr. Öğr. Üyesi Leyla AKGÜN
Learning Outcomes
1 To summarize cost-expense-expenditure concepts
2 To summarize cost-expense-expenditure concepts
3To analyze deviations of costs
4To analyze deviations of costs
5 To summarize the effect of costs on management decisions
6 To summarize the effect of costs on management decisions
7 To detect cost-volume-profit relationships and analyze
8 To detect cost-volume-profit relationships and analyze
9 To prepare income statements arranged according to full costing, variable costing and direct material costing systems
10 To prepare income statements arranged according to full costing, variable costing and direct material costing systems
Mode of Delivery
Daytime Class
Prerequisites and co-requisities
None
Recommended Optional Programme Components
None
Course Contents
Definition of managerial accounting, the relationship among financial accounting, cost accounting and managerial accounting, essential principles of cost accounting, analysis of cost-volume-profit, relevant costs and income analysis regarding decision making processes, full and variable costing, pricing policy, modern costing methods for managerial accounting, standard costing.
Weekly Detailed Course Contents
WeekTheoreticalPracticeLaboratory
1Cost functions, Cost control
2 Standard Costing System
3Cost estimation systems
4 Full costing method
5Variable costing method
6 Costing based on direct materials
7Contribution margin analysis
8Midterm exam
9 Using cost data in management decisions
10 Pricing based on costing
11Target costing-Kaizen costing
12 Product life cycle costing
13Transfer pricing
14Example applications
15Final exam
Recommended or Required Reading
Prof. Kamil BÜYÜKMİRZA Cost and Management Accounting Prof. Vasfi HAFTACI. Management Accounting Prof. Süleyman YÜKÇÜ, Management Accounting
Planned Learning Activities and Teaching Methods
Assessment Methods and Criteria
Term (or Year) Learning ActivitiesQuantityWeight
Midterm Examination1100
SUM100
End Of Term (or Year) Learning ActivitiesQuantityWeight
Final Examination1100
SUM100
Term (or Year) Learning Activities40
End Of Term (or Year) Learning Activities60
SUM100
Language of Instruction
Turkish
Work Placement(s)
None
Workload Calculation
ActivitiesNumberTime (hours)Total Work Load (hours)
Midterm Examination111
Final Examination122
Attending Lectures12336
Writing Paper11515
Criticising Paper11515
Self Study5315
Individual Study for Mid term Examination13535
Individual Study for Final Examination14545
Performance11010
TOTAL WORKLOAD (hours)174
Contribution of Learning Outcomes to Programme Outcomes
LO1
LO2
LO3
LO4
LO5
LO6
LO7
LO8
LO9
LO10
* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High
 
Iğdır University, Iğdır / TURKEY • Tel (pbx): +90 476 226 13 14 • e-mail: info@igdir.edu.tr