Managerial Accounting and Control

Course unit title

Managerial Accounting and Control

Course unit code

AKM603

Type of course unit (compulsory, optional)

Compulsory

Level of course unit (according to

EQF: first cycle Bachelor, second cycle Master)

Second cycle

Year of study when the course unit is delivered

(if applicable)

Semester/trimester when the course unit is delivered

2nd Semester

Number of ECTS credits allocated

4.8

Name of lecturer(s)

Prof. Basuki

Prof. Dian Agustia

Prof. I Made Narsa

Learning outcomes of the course unit

1. Students are able to identify the theories, concepts and basic practices of managerial accounting (A)
2. Students are able to use tools for management and business practices (A2)
3. Students are able to use information technology in applying their expertise (B3)
4. Students are able to make good business and management decisions based on critical and systematic data analysis both individually and through effective team management (B5)
5. Students are able to apply qualitative and quantitative methods in analyzing, interpreting, and evaluating data by the managerial and business problems they face (C1)
6. Students are able to create creative ideas or critical perspectives in viewing concepts and problems in management and business (C2)
7. Students are able to design organizational and business development plans (C3)
8. Internalizing academic values, norms, and ethics (D8)
9. Show a responsible attitude towards work in their field of expertise independently (D9)
10. Internalize the spirit of independence, endeavor, and entrepreneurship (D10)

Mode of delivery (face-to-face, distance learning)

Distance Learning (current status due to COVID-19 pandemic)

Prerequisites and co-requisites (if applicable)

-

Course content

Topic 1 - Managerial Accounting and the Business Environment.

Topic 2 - Management Accounting Cost Concept

Topic 3 - Cost Behavior: Analysis and Use

Topic 4 - Activity-Based Costing

Topic 5 - Profit Planning

Topic 6 - Flexible Budgets 

Topic 7 - Standard Costing and Operating Performance

Topic 8 - Variable Costing: A Tool for Management

Topic 9 - CVP Relationships 

Topic 10 - Segment Reporting, Decentralization and the Balanced Scorecard

Topic 11 - Relevant Cost for Decision

Capital Budgeting Decisions

Topic 12 - Presentation: Strategic Cost Management – part 1

Topic 13 - Presentation: Strategic Cost Management – part 2

Topic 14 - Presentation: Strategic Cost Management – part 3

Recommended or required

reading and other learning resources/tools

1. Ray H. Garrison, E.W. Noreen, P.C. Brewer, N.S. Cheng., and K.C.K. Yuen. 2012. “Managerial Accounting An Asian Perspective, McGraw-Hill International.
2. Shank, John K. and Vijay Govindarajan. 1993. Strategic Cost Management. New York: The Free Press. 

Planned learning activities and teaching methods

Language of instruction

Bahasa Indonesia

Assessment methods and criteria

1. Group presentation
   
   • Power Point information is presented clearly and systematically
   • Display presentation neat and easy to read
   • Information conveyed in a clear audible voice
   • Fluent presentation, not just reading slides
   • The duration of the presentation does not exceed the set time
   • The information presented is relevant to the topic discussed
   • The information presented is important/interesting to be discussed
   • Presentation showing the preparation of the presenter team
   • The presentation closes with a concise and clear conclusion
   • Overall, the presentation team delivered a presentation that captured the hearts of the audience
2. Midterm Examination
   Clarity and accuracy of answers, ability to elaborate concepts
   
   
3. Final Examination
   Clarity and accuracy of answers, ability to elaborate concepts