UNIVERSITAS DIPONEGORO FACULTY OF ECONOMICS AND BUSINESS DEPARTMENT OF ACCOUNTING UNDERGRADUATE PROGRAM SYLLABUS AKUNTANS! MANAJEMEN (Management Accounting) Subject Coder FAKEI346 [ees vateer 3 [ee Lecturers: 1 Prof. nara januari SE,MS\Ak.CA 2._Dr-Daljona.SEMSuAkcACourse objective “This online course teaches students basi concept of accounting information 2s management tolin performing their tasks and understandnow managers are key to use and react the nfrmationin a ange of businesses and provide context for Understandingand reacting tothe dramatic waysin which busineseischanging. Acordngy, this courseintaduces the student to the essential elements of management 2ccourting, brings them through the planing and control techniques of budgetrg shows them how to allocate costs to products ar serves, and introduces them to analytical techniques suchas break-even analysis an simple egression analysis The dseusion ines changing ol of management aczountingina dynamebusiness ‘environment, Cost Concept, Acti Based Costing, Acliuty Based Management, Cost-Volume- Profit Relationships, Varlble Costing and Segment Reporting Target Costing and Cost Analysis for Pring Decisions, Busgetng, Performance Measurement, Decision Making, Cost OF Quality and Sustanabity,ané Lean Manufacturing Student Learning Upon successtuleomplation ofthe das, students shouldbe able to: 1 Exptinhow technological change, competition and globalization, and customer preferences can affect n organization and as management accounting system. Determine the cost of manufacturing product or providing a serve. Evaluate the impact of eos location and actty-based casting Explain the cost behaviour for varous level of ativty and assessing cost volume-profteelationshios Ealuate the decentrakzed operations by comparing actal nd budgeted costs Ealuate special decion-makng stations by comparing ciferentia revenues and costs, pking product, and managing bottienecks Explain lean manufacturing, atvty rays, Tand inventory management Evaluate company performance using the balanced scorecard, corporate responsibly mets, and franc 9 Evaluate costs of qualtyRequired Materals feton, Ronald W. and David. Plat, MANAGERIAL ACCOUNTING: CREATING VALUE IN A DYNAMIC BUSINESS ENVIRONMENT, IUTH EDITION, McGraw: Hl Education (2020). HP Supplementary Brewer, Peter. Ray H.Garson, and Ere W. Noreen, INTRODUCTION TO MANAGERIAL ACCOUNTING, EIGHTH EDITION, Nereis (250, BGM Course Format ‘The course format willbe based on the assigned readings, exercises, problems and cases fromthe textbook, andonline lscussions. Students are expected to read assigned text chapters ane posted articles, explore resources assigned \weekiy, and be prepared to actively particioatein online activities, assessments, and discussions ofthe issues raised in these readings. Discussions wil be graded and monitored by the Lecturer, with participation as needed Eachstudent wil be assign tobe a member ofa group inthe class. teach clasesession, there willbe a group rancomly selected by the lecturer to lea the discussion, In is strongly suggested that each Student attempts to do and submits the class assignments, exercises and problems ‘on time. Late assignments will nt be accepted. Technology problems wil not excuse assigrments not turned in on Grading “Grades wil be bared on the folowing Weights 1. 30% Case Assignments 2. 20% Homework Assignments 3. 20% Participation 4.15% Midterm Exam 415% Final ExamLesson Plan Week Topie Readings ‘Assignment | Siiabasovenew ‘Siar course conreact 7 [The Chang Role of Manager AcuntngIns Dyramie Bisines: | BSW Tandon | Tero FST Environment {orotogue) | chosen | 2 HP: Problem +32 soup 3. HP Casech. 1-33 1. Managerial Accounting: A Susnes Partnership with we (eh. 2) Management 2. Managing Resources Activities, an People: Accounting and the 4 strategy for nereasing Customer Vale 5. How Managerial Accounting Ads Valve tothe Organization & Managerial Accounting: Sevond the Numbers 7. Manager Accounting ae the Valve Cin ‘Managers Accounting andthe ethical Cimate of fusness 3 Manage Accounting and Cont Concent SENTRA, Randomy chosen 1. Costctassfiations For: HP (ch (662) group 2. Assigning Costs To Cost Objects b. Predicting Cost Behavior © Decision Making 2._Using Different Cost Clasfeatons For Dilerent PurposesTanager Cost Concepts Cost Behavior Analyse Classy Coste: Vial Fe Method, High-Low Method, Least ‘Squares Regression Method, and Multiple Regression Effect of Learning on Cost Behavior Data Collection lesues 8. Potential Use of ig Data ‘Aatvty Based Costing and Management 1. Tradtona, Volume-Gased Product-Corting System 2. Aatvty-38504 Costing System 2. AC Stage One b. 9S stage Two Interpreting the ABC Prout 4. the Purch une Why Tradional Volume-Based Systems Oistort Product Costs b. Beg Dataand Asc © Collecting ABC Data 4. Actity Dictionary and Bil of Activites 4 Aatvty Based management 5. Customer Profabilty Analyse 6 Aatvty-88sed Cosingin the Service industry: Time-Diven ‘Activity Based Costing (TOABC) 7. hia sues Surrounding Actvty Based Costing wren Random chosen“Rcity Analy, Cost Behavior, and Cost Eatimation: 4 cost Behavior Patterns: ‘Variable Costs Step-Varabe Costs Fred Costs Step-Fred Costs Semivarlable Cost Curvinear Cost Using Cost Behavior Pattems to Predict Costs Engineeree, Committed, and Decretonary Costs 2. Account Csstieation Method Visual Fe Metros & High-tow Method 4. Least-squares Regression Method r Multiple Regression Data Colection sues Engineering Method of Cost Estimation ig Data ane Data Anais Effect of Learning on Cost Behavior WF Tandon chosen roup Cost Valume- Profit Relationships 2 “The Bass of Cost-Volume- raft (CWP) Anahsis Contibution Marg CUP Relationships in Equation Form (VP Relationships in Graphic Form Contribution Margin ati (CM Rati) ané the Variable Applications ofthe Contribution Margin Rat ‘Adtional Appcations of CVP Concepts BEN he Heh 7) Tandon chosen3 BraaicEven and Target Pratt Analyse 2. Bresk-even Anas b. Target ProicAnaisis The Marin of Safety 4. CvP Considerations in Choosing a Cost Structure 2 Cost Svuetute and Profe stably b. Operating Leverage Structuring Sales Commisions (CuP nays with Muti Products Assumptions Underying CUP Anais (CvP Relationsip and the Income Statement 2 Traditional Income Statement . Contibution Income Statement & Comparsonf Tadtonal and Contribution Income Vavlable Costing and Segment Reporng:Tols Tor Management wel) [Randony chosen 4 Overview of Variable and Absorption Costing foes 2. Reconcilaton of Variabe Costing with Absorption Costing Income 3. Advantages of Variable Costing an the Contribution Approsch 44 Sogmented Income Statements nd the Contribution Appreach S. Segmented Income Statements—Dectlon Making and Break- ven Analyste Segmented income Statements Common Mistakes 7. income Statements_an External Reporting Perspective Segmented Finaneal statements3] Target Costing and Cont Analysis Tor Pricing Decslons 1 Major influences on Pricing Decons 2. Customer demand b. Actions of competitors 4. Polticl lega, and image-releted sues. Economic Profit Maximizing Ping 2, Total Revenve, Demand, and Marginal Revenue Curves Total Cost ane Marginal Cost Curves Proft-Maximzing Price and Quantity 4. Price Easticty Limitations ofthe Proft- Maximizing Model f._ Costs and Benefits of information Role of Accounting Product Costs in Pring 2. Costs Preng ._Absartion-Cost Pring Formulas 6 Varabe-Cost Pring Formols 4. Determining the Markup Satege Pring of New Products Target Costing 2 Act: Based Costing and Target Cost Product ost Bstorton and Pring: Vale Engineering and Target Costing Time and Material Pring compettive Siding Effect of Antitrust Laws on Pricing we (eras Randoniy chosen group3] Master budgeting WHR | Randony 4, Why an How Oo Organizations Create Budgets? chosen, ‘Advantages of Budgeting eeue b. Responstbity Accounting © Choosinga Budget Period 4. The Se imposes Buc’ Human Factors in Budgeting 2. The Master Budget: An Overview 2. The Master Budget Interelatonshins b. Seeing the 8igPxure 3. Preparing the Master Sudget a, Sales budget Production budget © Drectmaterials budget 4. Drectlabor budget. fe. Manufacturing overhead bus {hed goods ventory Budget Selling anc adminstratwe expense budget hn. Cash budget. Budgeted income statement |. Budgeted balance sheet. 4 Budgeting in Nonmanutacturng Companies 5. Behaviorllmpacs of Budgeting WD | Flexible Budgets, Standard Coss, and Variance Analisis wea [Random | chosen ‘The Variance Analysis Cycle ose 1. Flexble Budgets 2._flextle dudget VarancesTene Budgets wih Matipe Cont Orvers Standard Costs—Setting the Stage [General Made for Standard Cost Varanee Anais Using Standard Costs—Diect Materials Vaorees b._The Material Quantity Variance Using Standard Costs— Direct Labor Varances 2 The Labor Rate Variance The Labor Rate Eficency Variance 9. Using Standard Costs—Varible Manufacturing Overhead Variances evformance Measurement Tn centralized Onaniaons Decentralzation n Organizations The Contolabaty Pradple Responsilty Centers Responsbity Accounting Operating Performance Measures: 23, Throughput (Manufacturing Cyle) Tine b._Devery Cycle Time Manufacturing Cle Time Eicency(MCE] 6. Balanced Scorecard Common Characters of Glanced Scorecard 1. ACompany’s Strategy and the Baunced Scorecard Tying Compensation tothe Ralaned Seorecara WPT Tandon chosen soup Tnvestrnert Canter ad Warafer Ping 1. Delegation of Decsion Making WTC‘bing Goal Congrvence: A Behavioral halonae Adaptation of Management Control systems Measuring Performance a investment Centers Retumon investment Residual Income Ezonomic Valve Added MAP. Pay or Performance Based on EVA Mestucng Income and Invested Capital Invested Copal J. Measuringinvestment-Centerincome 1 tnfaion: Historical Cost versus Current Value Accounting 2. Other sues mn segment Peformance Evaluation 8. Aernatives to RO), Residual income, and Economic Value Added (ev i. Importance of Nonfinancal information _ Mesturing Performance n Nonprofit Organizations 3. Transfer Peng 4. GoalCongruenee © Goneral Transfer Pricing Rule [Transfers Based onthe External Marke Price 1 Negotatee Taser Prices I, Cost Based Transfer Prices i standard versus Actual Costs | Undermining Ousiona Autonomy Ik Aninteratonal Perspective LMA. Transfer Pring and Tax sues mm. Transfer Pricngin the Service Industy 4 Behavioral ssues: isk Aversion and Incentives 5._GoalCongruence and internal Control Systemsa ‘ieretial Analyse The Key to Dedsion Making 41. Decision Making: Sik Key Concepts 2. Identtying Relevant costs and Benefits Decision Analysis The Total Cost and Dferentil CostApproaches| ‘Adcing ané Dropping Product Lines and Other Segments Beware of Allocated Fixed Costs Make or Buy Oecsions Special Order Decsions Volume Trae: Off Decisions Joint Product Costs and Sel or Process Further Decisions ‘Actvty-Based Casting and Today's Advanced Manufacturing 2, Conventional Outsourcing (Moke-or Buy) Analysis . Act: Based Costing Analssiof the Outsourcing Deesion 11, Other eves is Decon Making {Incentive for Decsion Makers © Short Run versus Long Run Decion ©. Palo Avoid coor Random | 2 chosen soup Cesk oF Guay and Staab 1 Costs of Assuring Quality (HP 8: 3. Measuring and Reporting Quality Costs . Changing Views of Optima Product Quality Sh Sigma For Quaty Management And Cost Redution 4. 150 S000 standards and impleaions for Manager Accounting 2. Costs of Evronmentl Sustainability (HP 8) 3._Casstying Evronmental Costs wT Tandon | chosen1 Managag Prva Environmental Cone {1501400 Standards and the GR Surtainablty Reporting