| 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 | Service Course | |||||
| Course Level | Second Cycle | |||||
| Mode of Delivery | - | |||||
| Teaching Methods and Techniques of the Course | ||||||
| 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. |
| Learning Outcomes | The students who succeeded in this course;
|
| Course Description | 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. |
| Related Sustainable Development Goals | |
|
| Core Courses | |
| Major Area Courses | ||
| Supportive Courses | ||
| Media and Managment Skills Courses | ||
| Transferable Skill Courses |
| Week | Subjects | Required Materials |
| 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: 9781412908436, 9781847877116
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: 9780470481776, 9780470632987 |
| Suggested Readings/Materials |
| Semester Activities | Number | Weigthing |
| Participation | 1 | 10 |
| Laboratory / Application | ||
| Field Work | ||
| Quizzes / Studio Critiques | 1 | 25 |
| Portfolio | ||
| Homework / Assignments | ||
| Presentation / Jury | ||
| Project | 1 | 30 |
| Seminar / Workshop | ||
| Oral Exam | ||
| 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 |
| Semester Activities | Number | Duration (Hours) | Workload |
|---|---|---|---|
| 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 | 64 |
| Field Work | |||
| Quizzes / Studio Critiques | 1 | 10 | |
| Portfolio | |||
| Homework / Assignments | |||
| Presentation / Jury | |||
| Project | 1 | 22 | |
| Seminar / Workshop | |||
| Oral Exam | |||
| Midterms | |||
| Final Exams | 1 | 40 | |
| Total | 184 |
| # | Program Competencies/Outcomes | * Contribution Level | ||||
1 | 2 | 3 | 4 | 5 | ||
*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest
