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 Students are able to identify the theories, concepts and basic practices of managerial accounting (A) Students are able to use tools for management and business practices (A2) Students are able to use information technology in applying their expertise (B3) 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) Students are able to apply qualitative and quantitative methods in analyzing, interpreting, and evaluating data by the managerial and business problems they face (C1) Students are able to create creative ideas or critical perspectives in viewing concepts and problems in management and business (C2) Students are able to design organizational and business development plans (C3) Internalizing academic values, norms, and ethics (D8) Show a responsible attitude towards work in their field of expertise independently (D9) 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 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. 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 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 Midterm ExaminationClarity and accuracy of answers, ability to elaborate concepts Final ExaminationClarity and accuracy of answers, ability to elaborate concepts