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UNIVERSITAS INDONESIA
FAKULTAS EKONOMI & BISNIS
DEPARTEMEN AKUNTANSI
PROGRAM STUDI MAKSI - PPAk

SYLLABUS
ADVANCED COST AND MANAGEMENT ACCOUNTING
ECAM 802105
ODD SEMESTER 2019/2020

Subject Code ECAM 802105

Subject Title Advanced Cost and Management Accounting

Credit Value 3
Pre-requisite/ Advanced Cost and Management Accounting (ECAM 802105)
Co-requisite/
Exclusion
Role and Purposes Management Accounting has grown rapidly over the last fifteen years,
responding to the criticism the subject has received over the same period of
time. Management Accounting scholars have developed various techniques and
concepts that are expected to revive the role of Management Accounting in a
modern business process. This course is continuation of the same course in the
regular S1 program, emphasizing the application of concepts in the world of
practice. In addition, this course will also discuss the development of the field
occurring to date, such as activity-based costing, quality costing, and target
costing. This course is an advanced level course, and to do well in class, students
must already have some basic knowledge of Management Accounting. Upon the
completion of the course, students are expected to have a broader perspective
on Management Accounting, which in turn will improve their ability in analyzing
and presenting accounting information. Such ability is required in management
to support planning, control, coordination and decision-making.

Update Syllabus Advanced Cost & Management Accounting Gasal 2019

Subject Learning Upon Completion of the subject :
Outcomes
1.1. ETHICS AND SOCIAL RESPONSIBILITY: Students demonstrate an
understanding of the ethical and social responsibility and their impact on
decision making process
a. Students are able to explain, analyze, and apply Ethical Principle (T1.1.1)
b. Students are able to explain and analyze commitments to public interest
(T1.1.2)

2.1. GLOBAL AWARENESS: Students demonstrate an understanding in global

perspectives in accounting and their impact on decision making process
a. Students are able to describe contemporary global issues in accounting and
their impact on decision making process (T2.1.1)

3.1 COMMUNICATION: Students are able to communicate clearly and concisely

in presentation and discussion
a. Students are able to clearly deliver content with logical structure (T3.1.1)
b. Students are able to use body language, eye contact, and voice tone at
appropriate pace (T3.1.2)
c. Students are able to use visual aids or technology (T3.13)

3.2 COMMUNICATION: Students are able to communicate clearly and concisely

in writing business/academic report
a. Students are able to express ideas logically and deliver content accurately
(T3.2.1)
b. Students are able to use clear and precise language (T3.2.2)
c. Students are able to compose a formal business/academic writing (T3.2.3)

4.1. CRITICAL THINKING: Students are able to provide recommendations to solve

accounting problem
a. Students are able to identify problems (T4.1.1)
b. Students are able to analyze problems (T4.1.2)
c. Students are able to justify an argument or solution with supporting evidence/
relevant references (T4.1.3)
d. Students are able to recommend alternative solutions to accounting problems
in organization (T4.1.4)

5.3. KNOWLEDGE IN APPLIED ACCOUNTING: Students are able to analyze

Management Accounting and Business Strategy issues and their impact on
decision making process from multiple perspectives (L5.3 ASM)
a. Apply techniques and/or prepare advanced reports to support complex
management decision making (T5.3.3 ASM)
b. Analyze financial and non-financial data to provide relevant information for
complex management decision making (T5.3.4 ASM)
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Subject Synopsis/
Indicative Syllabus Week Topic LO Required
# Reading
1 Introduction to Cost Management 5.3.3 HM, Ch. 1, 2
&3
Basic Cost Management Concepts
- Cost Assignment: Direct Tracking and
Allocation
- Product and Service Costs
- Traditional and Activity Based

Case: Seligram, Inc: Electronic Testing

Operations

2 Determining Cost Per Unit: 5.3.3 HM Ch. 5,6

- Product and Service Costing : Job Order
System
- Process Costing

Materials Exercise: Problem 5:32, 6:36 and

6:37
Case: Beauville Furniture Corporation
(Question 1-5)
3 Determining Cost Per Unit: 5.3.3 HM Ch. 7
Allocating Costs of Support Departments and
Joints Products
- An Overview of Cost Allocation
- Allocating One Department’s Costs to Other
Departements
- Choosing A Support Departement Cost
Allocation Method
- Departement Overhead Rates and Product
Costing
- Accounting for Joint Production Processes

Materials Exercise: Problem 7:36 and 7:39

Case: Unitron Corporation

4 Activity-Based Costing 5.3.3 HM Ch. 4

- Unit Level Product Costing
- Limitations of Plantwide and Departmental
Rate
- Activity-Based Costing System

Update Syllabus Advanced Cost & Management Accounting Gasal 2019

 Materials Exercise: Problem 4:34 and 4:36
Case: Cable Tech Bell Corporation
5 Activity-Based Management: 5.3.3 HM Ch. 12
The Relationship of Activity-Based Costing and
Activity-Based Management
- Process Value Analysis
- Financial Measures of Activity Efficiency
- Implementing Activity-Based Management
- Finacial-Based versus Activity-Based
Responsibility Accounting

Materials Exercise: Problem 12:27

Case: Dakota Office Products
6 Budgeting for Planning and Control: 5.3.3 HM Ch. 8 &
- The Role of Budgeting in Planning and 9
Control
- Preaparing the Operating Budget
- Preaparing the Financial Budget
- Flexible Budgets for Planning and Control
- Activity-Based Budget

Standart Costing : A Functional-Based Control

Approach:
- Variance Analysis and Accounting: Direct
Materials and Direct Labor
- Variance Analysis: Overhead Costs
- Mix and Yield Variances: Materials and
Labor

Materials Exercise: Problem 8:39, 8:43, 9:38

and 9:41
Case: Petersen Pottery
7 Analysis of Profit-Related Variances: 5.3.3 HM Ch. 18
- Sales Prices and Sales Volume Variances
- Contribution Margin Volume Variance
- Sales Mix Variance
- Market Share and Market Size Variances

Materials Exercise: Exercise 18:18, 18:31 and

18:32 Problem
Case: Boston Creamery
8 Decentralization: Responsibility Accounting, 5.3.3 HM Ch. 10
Performance Evaluation, and Transfer Pricing:
- Responsibility Accounting 5.3.4
- Decentralization
- Measuring the Performance of Investment
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Centers
- Measuring and Rewarding the
Performance of Managers
- Transfer Pricing
- Setting Transfer Prices

Materials Exercise: Problem 10:26 and 10:27

Case: Western Chemical Corporation
9 The Balanced Scorecard: Strategic-Based 5.3.3 HM Ch. 13
Control :
- Activity-Based versus Strategic-Based 5.3.4
Responsibilty Accounting
- Basic Concepts of the Balanced Scorecard
- Linking Measures to Strategy
- Strategic Allignment

Materials Exercise: Problem 13:21

Case: Chadwick
10 Cost-Volume-Profit Analysis : 5.3.3 HM Ch. 16
- The Break-Even Point and Target Profit in
Units and Sales Revenue
- Multiple-Product Analysis
- Changes in the CVP Variables

Materials Exercise: Problem 16:31 and 16:34

Case: Sky View Manor
5.3.3 Hm Ch. 17
11 Activity Resource Usage Model and Tactical
Decision Making:
12 - Tactical Decision Making 5.3.4
- Relevant Costs and Revenues
- Relevancy, Cost Behaviour, and the Activity
Resource Usage Model
- Illustrative Examples of Tactical Decision
Making

Materials Exercise: Problem 17:24, 17:25,

17:29 and 17:31
Case: Reichard Maschinen

Update Syllabus Advanced Cost & Management Accounting Gasal 2019

 13 Theory of Constraint: 5.3.3. HM Ch. 20
- The concept of TOC pp. 1050-
- Asumptions TOC 1055
- Five steps in TOC
- The use of TOC in Decision Making

Materials Exercise: Problem 20:30

Case: Le High Steel
14 Quality and Enviromental Cost Management 5.3.3 HM. Ch 14
pp.737-745

Materials Exercise: Problem 14:32 and 14:39

and 14:43
Case: Cascade Seating

Zando Pharmaceutical

Teaching/Learning Lectures will be in the form of discussions of assigned case studies. Students are
Methodology expected to participate actively in class discussions, and they must have read the
assigned materials before attending the class.

Assessment
Method in % Intended
Alignment with Specific Assessment Methods/Taks Weighting Learning
Intended Learning Outcomes to
Outcomes be Assessed
5.3.3 5.3.4
Continuous Assessment 100
INDIVIDUAL 80
Mid Term Exam (25%) 100%
Final Exam (25%) 60% 40%
Quizzes (10%) V V
Presentation (10%) V V
Attendance & participation(10%) Incl tutorial Class V V
GROUP 20
Case (20%) V V

Details of learning Lectures will be held with a discussion of the model by using the given cases. To
methods expedite the process of discussion participants professional education required
to read the material and discuss the cases given. Active participation in the
discussion of professional education is needed, and will determine the final
value.
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Student Study
Effort Expected Class Contacts:
Lectures 32 Hours
Collaborative learning 2 Hours
Presentation 1 Hour
Other student study effort:
Preparation project/assignment/tests 20 Hours
Tutorials 20 Hours
Total 75 Hours

Reading List and Required Readings:

References Don Hansen and Maryanne mowen, Liming, Guan. Cornerstones of Cost
Management, 4th editon, Southwestern-Cengage Learning, 2018 (HM)

Supplementary Readings:
rd
1. John K. Shank, Cases in Cost Management; A Strategic Emphasis, 3
edition, Thompson-Southwestern, 2006.
2. Kaplan, Robert S., and Cooper, Robin, The Design of Cost
Management Systems; Text and Cases, 2nd edition, Prentice-Hall,
1999
3. Simons Ch.6
Evaluating Strategic Profit Performance

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Update Syllabus Advanced Cost & Management Accounting Gasal 2019

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