FACULTY OF BUSINESS

Department of Business Administration

ACC 410 | Course Introduction and Application Information

Course Name
Performance Measurement Seminar
Code
Semester
Theory
(hour/week)
Application/Lab
(hour/week)
Local Credits
ECTS
ACC 410
Fall/Spring
3
0
3
4

Prerequisites
None
Course Language
English
Course Type
Elective
Course Level
First Cycle
Mode of Delivery -
Teaching Methods and Techniques of the Course Discussion
Case Study
Q&A
Lecture / Presentation
Course Coordinator
Course Lecturer(s)
Assistant(s)
Course Objectives This seminar-type course aims students to evaluate, interpret, and calculate financial and nonfinancial performance evaluation indicators in organizations. In the first part, the course will provide a generic overview of the performance measurement methods, and then proceeds with class discussions on the group projects those will be prepared by the students reflecting different cases from both profit and non-profit organizations.
Learning Outcomes The students who succeeded in this course;
  • Discuss the potentials, the challenges and the limitations of performance management approaches.
  • Apply Balanced Score Card method.
  • Analyze breakeven point, contribution margin for muliple production.
  • Choose alternatives according to sensitivity analysis.
  • Analyze performance reports, KPIs, ratios.
  • Explain the behavioral effects of performance measurement systems.
  • Apply Economic Value Added (EVA) method.
Course Description This course introduces performance measurement systems those using financial and / or non-financial indicators. Students will learn how to measure performance bu using the economic value-added, balanced scorecard, breakeven analysis, sensitivity analysis, ratios & important KPIs.

 



Course Category

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

 

WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

Week Subjects Related Preparation
1 Introduction Selected Readings
2 Performance and performance evaluation indicators Horngren's Cost Accounting: A Managerial Emphasis (16th Edition) & Accounting, Charles T. Horngren, Walter T. Harrison Jr.,M. Suzanne Oliver, 9th Edition (Chapter 16-24)
3 Financial and non-financial performance indicators, cost definitions for manufacturing and service businesses Horngren's Cost Accounting: A Managerial Emphasis (16th Edition) & Accounting, Charles T. Horngren, Walter T. Harrison Jr.,M. Suzanne Oliver, 9th Edition (Chapter 16-24)
4 Financial and non-financial performance indicators for manufacturing and service businesses Horngren's Cost Accounting: A Managerial Emphasis (16th Edition) & Accounting, Charles T. Horngren, Walter T. Harrison Jr.,M. Suzanne Oliver, 9th Edition (Chapter 16-24)Selected Readings
5 Cost Volume Profit Analysis Horngren's Cost Accounting: A Managerial Emphasis (16th Edition) & Accounting, Charles T. Horngren, Walter T. Harrison Jr.,M. Suzanne Oliver, 9th Edition (Chapter 16-24)
6 Breakeven Point Analysis Horngren's Cost Accounting: A Managerial Emphasis (16th Edition) & Accounting, Charles T. Horngren, Walter T. Harrison Jr.,M. Suzanne Oliver, 9th Edition (Chapter 16-24)
7 Sensitivity Analysis Horngren's Cost Accounting: A Managerial Emphasis (16th Edition) & Accounting, Charles T. Horngren, Walter T. Harrison Jr.,M. Suzanne Oliver, 9th Edition (Chapter 16-24) & HBR Reading Contribution Margin: What It Is, How to Calculate It, and Why You Need It
8 Balanced Scorecard Horngren's Cost Accounting: A Managerial Emphasis (16th Edition) & Accounting, Charles T. Horngren, Walter T. Harrison Jr.,M. Suzanne Oliver, 9th Edition (Chapter 16-24)
9 Performance Reports Horngren's Cost Accounting: A Managerial Emphasis (16th Edition) & Accounting, Charles T. Horngren, Walter T. Harrison Jr.,M. Suzanne Oliver, 9th Edition (Chapter 16-24)
10 Important Ratios and KPIs Horngren's Cost Accounting: A Managerial Emphasis (16th Edition) & Accounting, Charles T. Horngren, Walter T. Harrison Jr.,M. Suzanne Oliver, 9th Edition (Chapter 16-24)
11 Midterm
12 Presentation of Projects and Class Discussions HBR Reading Contribution Margin: What It Is, How to Calculate It, and Why You Need It
13 Presentation of Projects and Class Discussions The Balanced Scorecard—Measures that Drive Performance& The Balanced Scorecard— Putting the Balanced Scorecard to Work (HBR Reading)
14 Presentation of Projects and Class Discussions
15 Semester Review -
16 Semester Review

 

Course Notes/Textbooks

Performance Measurement and Control Systems for Implementing Strategy: Text and Cases by Simons, R., 1st Edition, Pearson.

Accounting, Charles T. Horngren, Walter T. Harrison Jr.,M. Suzanne Oliver, 9th Edition (Chapter 16-24) Managerial Accounting Horngren's Cost Accounting: A Managerial Emphasis (16th Edition)

HBR Readings & ACCA Training Documents

Suggested Readings/Materials

 

EVALUATION SYSTEM

Semester Activities Number Weigthing
Participation
Laboratory / Application
Field Work
Quizzes / Studio Critiques
Portfolio
Homework / Assignments
5
25
Presentation / Jury
1
35
Project
Seminar / Workshop
Oral Exams
Midterm
1
40
Final Exam
Total

Weighting of Semester Activities on the Final Grade
7
100
Weighting of End-of-Semester Activities on the Final Grade
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
0
Study Hours Out of Class
14
2
28
Field Work
0
Quizzes / Studio Critiques
0
Portfolio
0
Homework / Assignments
5
2
10
Presentation / Jury
1
10
10
Project
0
Seminar / Workshop
0
Oral Exam
0
Midterms
1
22
22
Final Exam
0
    Total
118

 

COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

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

To be able to solve problems with an analytical and holistic viewpoint in the field of business administration.

2

To be able to present the findings and solutions to the business problems in written and oral formats.

X
3

To be able to interpret the application of business and economic concepts, and philosophies at the national and international levels.

4

To be able to use innovative and creative approach for real-life business situations.

5

To be able to demonstrate leadership skills in different business situations.

6

To be able to interpret the reflections of new technologies and softwares to business dynamics.   

X
7

To be able to integrate knowledge gained in the five areas of business administration (marketing, production, management, accounting, and finance) through a strategic perspective.

8

To be able to act in accordance with the scientific and ethical values in studies related to business administration.

9

To be able to work efficiently and effectively as a team member.

X
10

To be able to have an ethical perspective and social responsiveness when making and evaluating business decisions.

11

To be able to collect data in the area of business administration and communicate with colleagues in a foreign language ("European Language Portfolio Global Scale", Level B1).

12

To be able to speak a second foreign at a medium level of fluency efficiently.

13

To be able to relate the knowledge accumulated throughout the human history to their field of expertise.

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

 


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