SECTION I: GENERAL INFORMATION ABOUT THE COURSE

Course Code	Course Name	Year	Semester	Theoretical	Practical	Credit	ECTS
MBA7104	Strategies in Management Accounting	1	Fall	3	0	3	6

Course Type :	Elective Course II
Cycle:	Master TQF-HE:7. Master`s Degree QF-EHEA:Second Cycle EQF-LLL:7. Master`s Degree
Language of Instruction:	English
Prerequisities and Co-requisities:	N/A
Mode of Delivery:	Face to face
Name of Coordinator:	Dr. Öğr. Üyesi HAMİ AYDIN
Dersin Öğretim Eleman(lar)ı:	Dr. Öğr. Üyesi HAMİ AYDIN
Dersin Kategorisi:

SECTION II: INTRODUCTION TO THE COURSE

Course Objectives & Content

Course Objectives:

The objective of this course is to provide students with managerial accounting concepts and techniques used by managers in planning, controlling, and decision-making processes. The course aims to develop students’ analytical thinking and problem-solving skills through the study of cost behavior, budgeting, cost–volume–profit analysis, performance measurement, and strategic decision-making.

Course Content:

This course covers the fundamental concepts and principles of managerial accounting, cost classifications, cost behavior, cost–volume–profit analysis, budgeting and budgetary control, short-term managerial decision-making, standard costing and variance analysis, responsibility accounting and performance measurement, pricing decisions, and strategic managerial accounting practices. The course is supported by theoretical instruction, numerical examples, case studies, and group work.

Course Learning Outcomes (CLOs)

Course Learning Outcomes (CLOs) are those describing the knowledge, skills and competencies that students are expected to achieve upon successful completion of the course. In this context, Course Learning Outcomes defined for this course unit are as follows:



Knowledge *(Described as Theoritical and/or Factual Knowledge.)*
1) Explain the objectives of managerial accounting and its role in business management.
2) Classify cost types and explain the basic characteristics of cost behavior.
Skills *(Describe as Cognitive and/or Practical Skills.)*
1) Apply Cost–Volume–Profit (CVP) analysis to determine break-even points and profitability.
2) Analyze budgeting and budgetary control processes in relation to managerial decisions.
Competences *(Described as "Ability of the learner to apply knowledge and skills autonomously with responsibility", "Learning to learn"," Communication and social" and "Field specific" competences.)*
1) Analyze business cases individually or in groups using managerial accounting tools and present the results in written and oral form.
2) Identify relevant costs in managerial decision-making and critically evaluate alternative courses of action.

Weekly Course Schedule

Week	Subject	Materials Sharing *
		Related Preparation	Further Study
1)	Introduction to Managerial Accounting: Definition and objectives-Differences between financial, cost, and managerial accounting-Role in managerial decision-making
2)	Basic Concepts and Cost Classifications:Cost vs expense-Fixed, variable, and mixed costs-Direct and indirect costs-Cost behavior
3)	Cost Behavior and Cost Functions: Cost-volume relationships-High-low method- Introduction to contribution margin
4)	Cost–Volume–Profit (CVP) Analysis: Break-even analysis-Contribution margin ratio-Target profit analysis-Margin of safety
5)	Managerial Decision-Making: Relevant and irrelevant costs-Sunk costs Opportunity costs-Short-term decisions
6)	Budgeting and Planning: Purpose of budgeting-Operating budgets Cash budgets-Budgetary control
7)	Case Study: Conceptual questions-Numerical problem-solving-CVP and cost analysis cases
8)	Mid-Term Exam
9)	Standard Costing and Variance Analysis: Standard costs-Material, labor, and overhead variances
10)	Responsibility Accounting and Performance Measurement: Responsibility centers Performance evaluation-Financial and non-financial measures
11)	Pricing Decisions: Cost-plus pricing-Target costing-Short-term pricing decisions
12)	Capital Budgeting : Cash flows-Payback period-Net present value (conceptual)
13)	Strategic Managerial Accounting: Activity-based costing (ABC)-Value chain analysis-Competitive advantage
14)	Case Analysis Presentations (Individual/Group Assignment): Comprehensive analysis of a selected company-Application of managerial accounting tools- Individual/Group presentations and feedback
15)	Final Exam

*These fields provides students with course materials for their pre- and further study before and after the course delivered.

DERS ÖĞRENME ÇIKTILARI - PROGRAM ÖĞRENME ÇIKTILARI İLİŞKİSİ

Contribution of The Course Unit To The Programme Learning Outcomes

Ders Öğrenme Çıktıları (DÖÇ)	1	2	3	4	5	6
Program Öğrenme Çıktıları (PÖÇ)
1) Explains the fundamental and theoretical knowledge required for business management.
2) Approaches problems encountered in the field of business administration with an analytical mindset and produces solutions.
3) Develops problem-solving and decision-making abilities through individual and team work.
4) Has the ability to manage employees and processes in a dynamic business environment.
5) Evaluates existing norms and standards in tasks undertaken with a critical perspective, and develops innovative and entrepreneurial ideas.
6) Enhances professional-level competencies beyond undergraduate qualifications in accordance with the expectations of the business world and society, as well as the institutional outcomes defined by our university, and applies them in professional or academic life.
7) Possesses cultural awareness and conveys it to groups both within and outside the field.

SECTION III: RELATIONSHIP BETWEEN COURSE UNIT AND COURSE LEARNING OUTCOMES (CLOs)

Level of Contribution of the Course to PLOs

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	Programme Learning Outcomes	Contribution Level (from 1 to 5)
1)	Explains the fundamental and theoretical knowledge required for business management.
2)	Approaches problems encountered in the field of business administration with an analytical mindset and produces solutions.
3)	Develops problem-solving and decision-making abilities through individual and team work.
4)	Has the ability to manage employees and processes in a dynamic business environment.
5)	Evaluates existing norms and standards in tasks undertaken with a critical perspective, and develops innovative and entrepreneurial ideas.
6)	Enhances professional-level competencies beyond undergraduate qualifications in accordance with the expectations of the business world and society, as well as the institutional outcomes defined by our university, and applies them in professional or academic life.
7)	Possesses cultural awareness and conveys it to groups both within and outside the field.

SECTION IV: TEACHING-LEARNING & ASSESMENT-EVALUATION METHODS OF THE COURSE

Teaching & Learning Methods of the Course

(All teaching and learning methods used at the university are managed systematically. Upon proposals of the programme units, they are assessed by the relevant academic boards and, if found appropriate, they are included among the university list. Programmes, then, choose the appropriate methods in line with their programme design from this list. Likewise, appropriate methods to be used for the course units can be chosen among those defined for the programme.)

Teaching and Learning Methods defined at the Programme Level	Teaching and Learning Methods Defined for the Course
Lectures
Discussion
Case Study
Problem Solving
Demonstration
Reading
Homework
Project Preparation
Questions Answers
Individual and Group Work
Active Participation in Class

Assessment & Evaluation Methods of the Course

(All assessment and evaluation methods used at the university are managed systematically. Upon proposals of the programme units, they are assessed by the relevant academic boards and, if found appropriate, they are included among the university list. Programmes, then, choose the appropriate methods in line with their programme design from this list. Likewise, appropriate methods to be used for the course units can be chosen among those defined for the programme.)

Aassessment and evaluation Methods defined at the Programme Level	Assessment and Evaluation Methods defined for the Course
Midterm
Presentation
Final Exam
Homework Evaluation

Contribution of Assesment & Evalution Activities to Final Grade of the Course

Measurement and Evaluation Methods	# of practice per semester	Level of Contribution
Homework Assignments	1	% 10.00
Midterms	1	% 35.00
Semester Final Exam	1	% 50.00
Active Participation in Class	1	% 5.00
Total		% 100
PERCENTAGE OF SEMESTER WORK		% 50
PERCENTAGE OF FINAL WORK		% 50
Total		% 100

SECTION V: WORKLOAD & ECTS CREDITS ALLOCATED FOR THE COURSE

WORKLOAD OF TEACHING & LEARNING ACTIVITIES
Teaching & Learning Activities	# of Activities per semester	Duration (hour)	Total Workload
Course	14	3	42
Laboratory	0	0	0
Application	0	0	0
Special Course Internship (Work Placement)	0	0	0
Field Work	0	0	0
Study Hours Out of Class	14	6	84
Presentations / Seminar	1	3	3
Project	0	0	0
Homework Assignments	1	6	6
Total Workload of Teaching & Learning Activities	-	-	135
WORKLOAD OF ASSESMENT & EVALUATION ACTIVITIES
Assesment & Evaluation Activities	# of Activities per semester	Duration (hour)	Total Workload
Quizzes	0	0	0
Midterms	1	3	3
Semester Final Exam	1	5	5
Total Workload of Assesment & Evaluation Activities	-	-	8
TOTAL WORKLOAD (Teaching & Learning + Assesment & Evaluation Activities)			143
ECTS CREDITS OF THE COURSE (Total Workload/25.5 h)			6

Course Notes / Textbooks:
References:	Managerial Accounting Workbook (Version 4.0) Tony Bell