Logistics Management (Without Thesis)

BA 562 | Course Introduction and Application Information

Course Name

Managerial Accounting and Cost Management

Code	Semester	Theory (hour/week)	Application/Lab (hour/week)	Local Credits	ECTS
BA 562	Fall/Spring	1	0	1	3

Prerequisites	None
Course Language	English
Course Type	Elective
Course Level	Second Cycle
Mode of Delivery	-
Teaching Methods and Techniques of the Course	-
National Occupation Classification	-
Course Coordinator	-
Course Lecturer(s)	-
Assistant(s)	-

Course Objectives	This course aims to explain the methods for information development that would be used for the determination of costs, managerial planning, control, and decision making. Managerial Accounting refers to accounting information developed for managers within an organization. It is also the process of identifying, measuring, accumulating, analyzing, preparing, interpreting, and communicating information that assists managers to fulfill organizational objectives.
Learning Outcomes	The students who succeeded in this course; will be able to explain costs and expenses of a production process will be able to calculate Cost- Volume Profit Analysis will be able to define cost methods and make caluclations over them will be able to prepare master budget will be able to make calculations of Variance Analysis for budget controls
Course Description	This course will examine the fundamental concepts of the managerial and cost accounting by explaining costs, expenses, costvolumeprofit analysis, and cost methods. Under the concept of managerial accounting, this course will analyze budgeting, controlling and decision making processes.
Related Sustainable Development Goals

Course Category	Core Courses	X
	Major Area Courses
	Supportive Courses
	Media and Management Skills Courses
	Transferable Skill Courses

WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

Week	Subjects	Related Preparation
1	The Accountant's Role in the Organization An Introduction to Cost Terms and Purposes	The Accountant's Role in the Organization An Introduction to Cost Terms and Purposes, pp.2885
2	Determining How Costs Behave	Determining How Costs Behave, sf. 362411
3	CostVolume Profit Analysis	CostVolume Profit Analysis, sf. 86121
4	Job Costing	Job Costing, sf. 122132
5	Job Costing	Job Costing sf.133161
6	ActivityBased Costing And Activity Based Management	ActivityBased Costing and Activity Based Management, sf. 162185
7	ActivityBased Costing and Activity Based Management	ActivityBased Costing and Activity Based Management sf. 186205
8	Allocation of Support Department Costs, Common Costs and Revenues Cost Allocation: joint products and Byproducts	Allocation of Support Department Costs, Common Costs and Revenues Cost Allocation: joint products and Byproducts, sf. 566625
9	Process Costing	Process Costing, sf. 626665
10	Master Budget and Responsibility Accounting	Master Budget and Responsibility Accounting, sf. 206235
11	Master Budget and Responsibility Accounting	Master Budget and Responsibility Accounting sf.236249
12	Flexible Budgets, DirectCost Variances and Overhead Variances	Flexible Budgets, DirectCost Variances and Overhead Variances, sf. 250300
13	Flexible Budgets, DirectCost Variances and Overhead Variances	Flexible Budgets, DirectCost Variances and Overhead Variances, sf. 301323
14	DecisionMaking and Relevant Information	DecisionMaking and Relevant Information, sf. 412433
15	DecisionMaking and Relevant Information	DecisionMaking and Relevant Information, sf. 434453
16	Review of the Semester

Course Notes/Textbooks	Cost Accounting: A managerial Emphasis by Horngren, Datar, Foster, Rajan, Ittner PearsonPrentice Hall, 13th edition.
Suggested Readings/Materials

EVALUATION SYSTEM

Semester Activities	Number	Weigthing
Participation	1	10
Laboratory / Application
Field Work
Quizzes / Studio Critiques
Portfolio
Homework / Assignments	25	10
Presentation / Jury
Project
Seminar / Workshop
Oral Exams
Midterm	1	40
Final Exam	1	40
Total

Weighting of Semester Activities on the Final Grade		60
Weighting of End-of-Semester Activities on the Final Grade		40
Total

ECTS / WORKLOAD TABLE

Semester Activities	Number	Duration (Hours)	Workload
Theoretical Course Hours (Including exam week: 16 x total hours)	16	3	48
Laboratory / Application Hours (Including exam week: '.16.' x total hours)	16		0
Study Hours Out of Class	15	1	15
Field Work			0
Quizzes / Studio Critiques			0
Portfolio			0
Homework / Assignments	25	4	100
Presentation / Jury			0
Project			0
Seminar / Workshop			0
Oral Exam			0
Midterms	1	18	18
Final Exam	1	19	19
		Total	200

COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

#	Program Competencies/Outcomes	* Contribution Level
#	Program Competencies/Outcomes	1	2	3	4	5
1	Being able to contribute to the institution the participant works for and the logistics sector by the use of the knowledge and abilities gained during the education period; and manage change in the institution and the sector;	-	-	-	-	X
2	Reaching a competency about contemporary business and technology applications in the area of logistics and supply chain management and analysis and strategy development methods;	-	-	-	-	X
3	Being able to create opportunities by combining supply chain management with information technologies and innovative processes by the use of the interdisciplinary courses the participants take;	-	-	-	X	-
4	Having the ability to develop creative solutions by working on global logistics and supply chain subjects and realizing these by the use of their project management knowledge;	-	-	-	X	-
5	Having the knowledge, abilities and capabilities required for effective logistics and supply chain management by the use of a problem and case analysis based learning;	-	-	-	-	X
6	Being able to examine logistics and supply chain processes with the management science viewpoint, analyze related concepts and ideas by scientific methods;	-	-	-	X	-
7	If continuing to work in the academia, having the necessary information on logistics applications; if continuing to work in the sector, having the necessary knowledge on conceptual subjects;	-	-	-	X	-
8	Being able to specify appropriate research questions about his/her research area, conduct an effective research with the use of necessary methods and apply the research outcomes in the sector or the academia;	-	-	-	-	X
9	Being able to follow the changes and developments in the sector the participant works in, in order to keep his/her personal and professional competence updated and develop himself/herself when necessary;	-	X	-	-	-
10	Be experts in the fields of logistics and supply chain with the help of the sectorfocused education they receive;	-	-	X	-	-
11	Have the necessary capabilities to pursue doctoral studies in national and foreign institutions	-	-	-	X	-

*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest

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