Iğdır University Lifelong Learning Programme

Description of Individual Course Units

Course Unit Code	Course Unit Title	Type of Course Unit	Year of Study	Semester	Number of ECTS Credits
İŞL-23-109		Elective	1	1	6

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 analyze deviations of costs
3	To summarize the effect of costs on management decisions
4	To detect cost-volume-profit relationships and analyze
5	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

Week	Theoretical	Practice	Laboratory
1	Cost functions, Cost control
2	Standard Costing System
3	Cost estimation systems
4	Full costing method
5	Variable costing method
6	Costing based on direct materials
7	Contribution margin analysis
8	Midterm exam
9	Using cost data in management decisions
10	Pricing based on costing
11	Target costing-Kaizen costing
12	Product life cycle costing
13	Transfer pricing
14	Example applications
15	Final 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 Activities	Quantity	Weight
Midterm Examination	1	100
SUM		100
End Of Term (or Year) Learning Activities	Quantity	Weight
Final Examination	1	100
SUM		100
Term (or Year) Learning Activities		40
End Of Term (or Year) Learning Activities		60
SUM		100

Language of Instruction

Turkish

Work Placement(s)

None

Workload Calculation

Activities	Number	Time (hours)	Total Work Load (hours)
Midterm Examination	1	1	1
Final Examination	1	2	2
Attending Lectures	12	3	36
Self Study	10	5	50
Individual Study for Mid term Examination	1	45	45
Individual Study for Final Examination	1	45	45
TOTAL WORKLOAD (hours)			179

Contribution of Learning Outcomes to Programme Outcomes

	PO 1	PO 2	PO 3	PO 4	PO 5	PO 6	PO 7	PO 8	PO 9	PO 10	PO 11	PO 12	PO 13
LO1
LO2
LO3
LO4	3	4	3	3	3	4	5	4	3	2	3	3	4
LO5

* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High