BA 578 | Course Introduction and Application Information

Course Name
Strategic Management Accounting and Control
Code
Semester
Theory
(hour/week)
Application/Lab
(hour/week)
Local Credits
ECTS
BA 578
Fall/Spring
3
0
3
7.5

Prerequisites
None
Course Language
English
Course Type
Elective
Course Level
Second Cycle
Course Coordinator
Course Lecturer(s)
Assistant(s)
Course Objectives The aims of this course provide students new tools and methods to be used in decision making, to develop a new perspective in terms of combining cost information and strategy of the entity, and to show how to use the cost information in managerial control that is one of the main functions of management.
Course Description The students who succeeded in this course;
  • Apply activity based costing method by distinguishing it from traditional costing methods.
  • Use cost information in pricing decisions by various technics.
  • Prepare master budgets considering responsibility accounting.
  • Understand standard costs.
  • Conduct variance analysis (direct cost, overhead, yield, operational variances) for managerial control.
  • Analyze customer profitabiliy by using sales variances.
Course Content This course demonstrates how the strategy of the business affect management accounting methods and how cost information can be used in managerial control. The topics of the course are essentials of managerial control, activity based costing and activity based management, pricing strategies such as life cycle costing, target costing, throughput accounting and environmental accounting, master budgets and responsibility accounting, standard costing, flexible budgets and variance analysis, customer profitability analysis and sales variances, transfer pricing and essentials of performance measurement and control for both private and public entities.

 



Course Category

Core Courses
Major Area Courses
Supportive Courses
Media and Management Skills Courses
Transferable Skill Courses

 

WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

Week Subjects Related Preparation
1 An Overview of Management Control Chapter 1 https://ebookcentral.proquest.com/lib/izmir/reader.action?docID=334462&ppg=14
2 Cost Analysis and Decision Making Chapter 2 https://ebookcentral.proquest.com/lib/izmir/reader.action?docID=334462&ppg=14
3 Costing Products and Services Chapter 3 https://ebookcentral.proquest.com/lib/izmir/reader.action?docID=334462&ppg=14
4 Costing Products and Services Chapter 3 https://ebookcentral.proquest.com/lib/izmir/reader.action?docID=334462&ppg=14
5 Planning Process-Master Budgets Chapter 4 https://ebookcentral.proquest.com/lib/izmir/reader.action?docID=334462&ppg=14
6 Master Budgets Chapter 5 https://ebookcentral.proquest.com/lib/izmir/reader.action?docID=334462&ppg=14
7 Organization, Standard Cost and Variances Chapter 6 https://ebookcentral.proquest.com/lib/izmir/reader.action?docID=334462&ppg=14
8 Standard Costs and Variances Chapter 6 and 7 https://ebookcentral.proquest.com/lib/izmir/reader.action?docID=334462&ppg=14
9 Flexible Budgets, Standard Costing: Variance Analysis–operational variances Chapter 6 and 7 https://ebookcentral.proquest.com/lib/izmir/reader.action?docID=334462&ppg=14
10 Budgets, Variance Analysis and Management Control Chapter 10 https://ebookcentral.proquest.com/lib/izmir/reader.action?docID=334462&ppg=14
11 Transfer Pricing and Performance Evaluation Chapter 10 https://ebookcentral.proquest.com/lib/izmir/reader.action?docID=334462&ppg=14
12 Performance Evaluation Chapter 10 https://ebookcentral.proquest.com/lib/izmir/reader.action?docID=334462&ppg=14
13 Pricing Issues The Price Advantage – Chapter 10 Lifecycle Pricing
14 Pricing Architecture The Price Advantage Chapter 11 Pricing Architecture
15 Review of the semester
16 Final Exam

 

Course Notes/Textbooks

1. Available as ebook at the Library

Management Accounting : Principles and Applications

Coombs, Hugh ; Jenkins, D Ellis ; and more   SAGE Publications  SAGE Publications   2005

ISBN: 97814129084369781847877116

 

2. Available as ebook at the Library

The Price Advantage

Baker, Walter L. ; Marn, Michael V. ; and more   John Wiley & Sons, Incorporated John Wiley & Sons, Incorporated   2010

ISBN: 97804704817769780470632987

Suggested Readings/Materials

 

EVALUATION SYSTEM

Semester Activities Number Weigthing
Participation
1
10
Laboratory / Application
Field Work
Quizzes / Studio Critiques
1
25
Homework / Assignments
Presentation / Jury
Project
1
30
Seminar / Workshop
Oral Exams
Midterm
Final Exam
1
35
Total

Weighting of Semester Activities on the Final Grade
3
65
Weighting of End-of-Semester Activities on the Final Grade
1
35
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
Study Hours Out of Class
16
4
Field Work
Quizzes / Studio Critiques
1
10
Homework / Assignments
Presentation / Jury
Project
1
22
Seminar / Workshop
Oral Exam
Midterms
Final Exam
1
40
    Total
184

 

COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

#
Program Competencies/Outcomes
* Contribution Level
1
2
3
4
5
1

To be able to demonstrate general business knowledge and skills.

2

To able to master the state-of-the-art literature in the area of specialization.

3

To be able to evaluate the performance of business organizations through a holistic approach.

4

To be able to effectively communicate scientific ideas and research results to diverse audiences.

5

To be able to deliver creative and innovative solutions to business-related problems.

6

To be able to solve business related problems using analytical and technological tools and techniques.

7

To be able to take a critical perspective in evaluating business knowledge.

8

 

To be able to exhibit an ethical and socially responsible behavior in conducting research and making business decisions.

9

To be able to carry out a well-designed independent and empirical research.

10

To be able to use a foreign language to follow information about the field of finance and participate in discussions in academic environments.        

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