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Course Unit Title Course Unit Code Type of Course Unit Level of Course Unit Year of Study Semester ECTS Credits
Strategic Management Accounting MFD107 Elective Doctorate degree 1 Fall 6

Name of Lecturer(s)

Prof. Dr. Vasfi HAFTACI
Associate Prof. Dr. Ahmet Cemkut BADEM

Learning Outcomes of the Course Unit

1) Comprehends traditional and advanced production systems
2) Comprehends cost management systems in traditional production systems.
3) Comprehends cost management systems in advenced production systems.
4) Recognize importance of cost management with strategicly.

Program Competencies-Learning Outcomes Relation

  Program Competencies
1 2 3
Learning Outcomes
1 High High High
2 High High High
3 High High High
4 High High High

Mode of Delivery

Face to Face

Prerequisites and Co-Requisites

None

Recommended Optional Programme Components

Not Required

Course Contents

Candidates are provided with in-depth knowledge on fundamentals of strategic cost management, target costing, quality management and quality costs, JIT costing, activity based costing, product life cycle costing, Kaizen costing.

Weekly Schedule

1) Cost Concept and Related Concepts
2) Cost management systems in traditional production environments
3) Cost management systems in traditional production environments
4) Cost management systems in traditional production environments
5) Relationships between variable costing, absorption costing, direct costing, normal costing
6) Relationships between variable costing, absorption costing, direct costing, normal costing
7) Relationships between variable costing, absorption costing, direct costing, normal costing
8) Midterm examination/Assessment
9) Just in time costing
10) Just in time costing
11) Activity based costing
12) Activity based costing
13) Target costing
14) Product life – cycle costing
15) Costing and its relations with planning, decision making and control
16) Final examination

Recommended or Required Reading

Planned Learning Activities and Teaching Methods



Assessment Methods and Criteria

Language of Instruction

Turkish

Work Placement(s)

Not Required