The aim of the subject is to introduce information from data and reports recorded in accounting and its potential uses in decision-making. The specific features, similarities, differences, advantages and disadvantages of each accounting system. The aim and tool system of management accounting supporting managerial decision-making are presented within the scope of the subject. The relationship of management accounting to other units of the enterprise, and the possibilities of integrating management accounting in corporate governance.

Lectures

Characteristics of the accounting system (objectives and opportunities) Accounting systems based on regulation (national/international) and function (finance/management/human resources, etc.) The role of evaluation in measuring corporate results (profit/loss analysis) Reports that can be prepared from accounting data and their uses The role of management accounting, its purpose, advantages and opportunities Cost behavior and their use in management accounting Methods related to cost planning and optimization of activities and processes (job costing, sensitivity analysis, cost allocations, etc.) Budgeting and quality cost

Materials onsherd with the students