COURSE OUTLINE

ACCOUNTING DEPARTMENT
FACULTY OF ECONOMICS AND BUSINESS, UNIVERSITAS BRAWIJAYA

COURSE CODE CORE SUBJECT CREDITS SEMESTER REVISED

T=3
Management Accounting EKA1205 - First/Second
P=1

Core Subject
LP Developer Coordinator Head of Study Program
AUTHORIZATION
(Signature) (Signature) (Signature)

Learning
Outcome Study Program

Learning Outcome of Undergraduate Program of KKNI based Accounting consists of:

ATTITUDE
1. Working together and having social sensitivity and care for the community and the environment (S7);
2. Internalizing academic values, norms and ethics; (S9)
3. Showing responsibility for work in the field of expertise independently; (S10)
4. Internalizing the spirit of independence, struggle and entrepreneurship (S11)

GENERAL SKILL
1. Capable of applying logical, critical, systematic, and innovative thinking in the context of the development or implementation of
 science and technology that takes into account and applying the value of humanities (KU1)
2. Capable of showing independent, quality and measurable performance; (KU 2)
3. Capable of making appropriate decisions in the context of problem solving based on the results of information and data analysis;
(KU5)
4. Apable of presenting information and expressing ideas clearly, both verbally and in writing, to stakeholders (KU11)

SUBJECT MASTERY
1. Mastering the following terms (PP 3)
a. Calculation and control of product and service cost
b. Planning and budgeting
c. Activity based management
d. Performance measurement and control
2. Mastering theoretical concept of quality management in general (PP 4)
3. Mastering techniques, principals, and procedural knowledge regarding the use of information technology, application of information
technology, and database management (PP 9)

SPECIFIC SKILL
1. Capable of independently preparing a report of the results of the analysis of financial and non-financial information and relevant and
reliable related disclosures for managerial decision making by applying accounting and financial analysis techniques and methods. (KK6)
2. Independently capable of preparing and analyzing management accounting report, that includes production cost, planning and budgeting,
cost management, quality control, performance measurement, relevant and reliable benchmarking in supporting operational and strategic
decision making, as well as management control by applying management accounting technique (KK8)

Course

Final Course Competence

Upon completing this course, students are expected to be able to describe about:

1. The use of activit- based management in product costing and activity cost planning
 2. Calculation and performance analysis of decentralized company, both conventional or contemporary
3. The use of variable costing & absorption costing for CPV analysis and tactical decision making
4. Calculation and analysis of long-term investment decision making
5. Planning and controlling supply of raw materials and finished goods
6. Current issues in Management Accounting

Sub Competence

This course is expected to equip the students with competency as follows:

1. Capable of critically analyzing the needs of financial and non-financial information related to planning and controlling within the company
2. Capable of applying management accounting tools in planning, controlling and decision making
3. Capable of presenting the managerial report, in oral and written
4. Capable of working as a team to solve problems occur in management accounting

Management accounting curse is a course aiming at providing understanding and skill to the students to use accounting information in making
Course
Description managerial decision. In which the managerial decision is related to the policy of cost allocation, budgeting, BEP analysis, determining selling
price, determining transfer price, performance measurement, and investment decision making

Reference Main:

1. Hansen, Don R., Maryane M. Mowen, ed. 8th, Management Accounting, Thompson South Western, 2008
 Addition:

Considering the very important factors of ethics and honesty in the accountant profession in carrying out their professional work, it is
necessary for students to always internalize the values of honesty and ethics while taking courses in Management Accounting.
Therefore, all forms of violations against it such as cheating, plagiarism, collusion, impersonation, inappropriate use of information
technology tools, and other unethical behavior are not tolerated in this course. If a student performs the forms of action as mentioned
earlier, then the student will be subject to disciplinary sanctions as follows:
Honesty
Commitment a. Minor violations (plagiarism & impersonation while working on assignments): no valuation of each type of assignment is
and Academic suspected of violating commitments
Ethics b. Severe violations (cheating, collusion, and the use of information technology tools that are not appropriate in carrying out
summative tests): thwarting the completion of related subjects.
Therefore, to avoid students from various kinds of sanctions for violations, students are strongly encouraged to pay close attention to
every regulation issued by Universitas Brawijaya, the Faculty of Economics and Business, Accounting Department. (S9, S10, S11)

Learning Hardware
Software: Ms Excel Infocus, whiteboard, etc.
Media :

Coordinator:
Team
Teaching Member:

Prerequisite
-
Course

Methods/Learning Assessment
Week CP-MK Learning Material Strategies
(Estimated Time) Indicator Form Score

1. Sub Competence: 1. Explanation of the

Role and basic Syllabus
concept of accounting 2. Information System 3%
management – Management
Accounting
3. New theme in
Management
Accounting
4. Manajemen
5. Role and ethical
behavior of
Management
Accountants
6. Certification
7. Method, costing
technique
8. Product and Service
Cost
9. External Financial
Statement

(MOW Ch. 1 & 2)

2 Sub Competence: 1. Cost behavior 3%
Review of Cost and concept
Cost Behavior 2. Activities, the use of
Concept Resources and Cost
Behavior
3. Method for
separating mixed
cost into fixed and
variable cost
4. Reliability of the cost
formula
Functions & Benefits
of Cost Behavior
Analysis

(MOW Ch. 3)

3 Sub Competence: 1. Development of 5%

Activity Based calculation direction
Costing & Activity and costing
Based Management 2. Costing and
Management
Decision Making
3. Decision making
based on Strategy
and Activities
 (MOW Ch. 4 & 5)

4 Sub Competence: 1. Making a Master 3%

Functional and Budget
Activity Based 2. Performance
Budgeting Evaluation based
Budgeting
3. Budgeting based on
Activities

(MOW. Ch 8)

5 Sub Competence 1. Decentralization and 5%

Segment Reporting, Accountability
Investment Center Center
Evaluation, and 2. Variable Costing vs
Transfer Pricing (I) of Absorption Costing
inventory management
techniques (MOW. Ch 10)

6 Sub Competence: 1. Segmented 3%

Segment Evaluation, Reporting
Investment Center 2. Performance
Evaluation, Transfer Measurement (ROI,
Pricing (II) EVA)

(MOW. Ch 10)
 7 Sub Competence: 1. Break even Point 8%
Cost Analysis, Analysis + Profit
Volume, and Profit Target
(conventional)
2. Break even multiple
product analysis
3. Break Even Point
Analysis + Profit
Target (ABC)
Margin of Safety,
DOL

(MOW. Ch 11)

8 SK 2.1; SK 2.2; SK MID TEST SUMATIVE  Answer completion (KU 1, KU 2: Rubric of 25%
2.3; SK 2.4; SK TEST C2 & C3) assessment
2.3;SK 2.5; SK 2.6  Answer Accuracy (KU 1, KU 2: questions and
C2 & C3) cases

9 Sub competence: 1. Relevant Cost 3%

Tactical Decision Concept
Making (I) 2. Special Order
3. Make Or Buy
4. Keep or Drop
5. Sell Or Process
Further

(MOW Ch. 12)

10 Sub Competence: 1. Product Mix 3%
Tactical Decision 2. Pricing
Making (II)
(MOW Ch. 12)

11 Sub Competence: 1. Types of Capital 3%

Investment Decision
Capital Investment 2. Non-Discount
Decision Models
3. Discount Mode
4. Capital Investment
5. Advanced
Manufacturing
(MOW Ch. 13)

12 Sub Competence: 1. Conventional Supply 5%

Management
Supply Management 2. Contemporary
Supply Management

(MOW Ch. 14)

13 Sub Competence: 1. Quality Cost 3%

Measurement
Quality and 2. Reporting of Quality
Productivity Cost Cost Information
3. The Use of Quality
Cost Information
4. Productivity:
Measurement and
Control
 (MOW Ch. 15)

14 Sub Competence: 1. Lean Manufacturing 3%

& Lean Accounting
Lean Accounting, 2. Target Costing
Target Costing, and 3. Balanced Scorecard
Balanced Scorecard
(MOW Ch. 16)

15 Sub Competence: 1. Measurement, 3%

Environmental Cost Costing, Assessment
Management & on Environment
International Issues in Costing
Management 2. Strategy-Based
Accounting Environmental
Responsibility
Accounting.
3. International Issues
in Management
Accounting

(MOW Ch. 17 & 18)

16 SK 2.7; SK 2.8; SK 2. FINAL TEST SUMATIVE  Answer completion (KU 1, KU 2: Rubric of 25%
TEST C2 & C3) assessment
 Answer accuracy (KU 1, KU 2: C2 questions and cases
& C3)
  Analysis precision (KU 1, KU 2:
C3 & C4)

The assessment system is as follows.

Participation/Active 15%
Quiz 15%
Assignment 20%
Middle Test 25%
Final Test 25%