syllabus reg cost management - copy
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syllabusTRANSCRIPT
SYLLABUS AND REGULATIONS
Subject : Cost ManagementCode : BMI0007Credit : 3 unitsSemester : 2ndLecturer : Liliani, SE., MM.
A. Course BenefitsAfter attending this course the student will be able to use Managerial Accounting information in planning and control in business, in order to support managerial decisions making, including strategic decisions that can enhance business competitiveness.
B. Course DescriptionCost accounting is a continuation course of Introductory Accounting course. This course discusses the concept of cost, the cost accounting system and its relation to production processes, products and management decisions, the methods used to analyze the cost and implementation in business.
C. General Objectives Students are able to analyze the decisions of managerial accounting in business.
(C4) Students are able to respond to a group discussion related to decision-making in
managerial accounting (P3) Students are able to express their opinions in a group discussion, related to decision-
making in managerial accounting (A3)
D. References:1. Don R. Hansen and Maryanne M. Mowen. 2009. Managerial Accounting, 8th Ed. 2. Additional : Hilton, Maher, Selto, 2008. Cost Management, 4th Ed. New York: McGraw-
Hill Irwin.
E. Class Regulations:1. Comply with the rules of Ciputra University. 2. Minimum class attendance = 75%. 3. Maximum tolerable lateness = 15 minutes. Lateness of more than 15 minutes is NOT
allowed to fill the list of attendees but is allowed to come into the class and submit assignment duties.
4. Students are not allowed to activate electronic devices (cell phone, tablets, etc.) during the class.
5. Students are not allowed to use their NOTEBOOK unless have been agreed before. 6. Students are not allowed to sign the class attendance for their classmates. Lecturer has the
right to cancel both parties’ attendance.7. Assignments must be submitted on time, Lecturer does not provide any additional
assignment.8. Plagiarism and dishonesty in any assignments and exams will be given strict punishment,
which is given grade range E in this subject.
F. Course Outlines
Students are able to analyze the managerial accounting strategic decisions associated with students’ business project.
K3
K2
K1
EntryBehaviour
G. Grade RangeNO SKOR NILAI HURUF BOBOT1 85,00 – 100 A 4,002 80,00 – 84,99 A- 3,753 75,00 – 79,99 B+ 3,504 70,00 – 74,99 B 3,005 65,00 – 69,99 B- 2,756 60,00 – 64,99 C+ 2,387 55,00 – 59,99 C 2,008 45,00 – 54,99 D 1,009 0 - 44,99 E 0
Grading Policy:- SAA 1: Individual assignment, quizzes, class participation : 30%
Job Order Costing
Process Costing
Material Cost, Direct Labor Cost
Standard overhead cost
Departmentalized overhead cost
K4
Students are able to practice basic calculationsStudents understand the importance of the role of accounting in businessStudents understand the basic accounting concepts in Introductory Accounting
Basic Cost concept, cost classification, cost of goods manufactured report.
StandardCosting
Activity Based Costing
CVP (Cost Volume Profit)
- SAA 2: Scrap Book dan CVP group presentation : 30%- Mid Exam : 20%- Final Exam : 20%
I. Class ScheduleMeeting Subjects Reference
1 Introduction to Managerial Accounting: The role, History, and Direction of Managerial Accounting
Hansen Mowen Chapter 1
2 Basic Managerial Accounting Concepts, Cost Assignment, Cost Classification
Hansen MowenChapter 2
3 Activity Cost Behavior and Activity Based Product Costing: Fixed Cost, Variable Cost, Mixed Cost, High-Low Method, Scatterplot, and Least Squares, Cost per Unit
Hansen MowenChapter 3Chapter 4
4 Activity Cost Behavior and Activity Based Product Costing: Functional-Based Product Costing, Activity-Based Product Costing
Explanation of Group Assignment: Scrap Book, themed Product Costing
Hansen MowenChapter 3Chapter 4
5 Job Order Costing and Process Costing Hansen MowenChapter 6
6 Job Order Costing and Process Costing
Submission and Presentation: Scrap Book
Hansen MowenChapter 6
7 QUIZ 1 Hansen Mowen Chapter 1,2,3,4,6
8 MID EXAM Hansen Mowen Chapter 1,2,3,4,6
9 Standard Costing – Full & Variable Costing Hansen MowenChapter 9
10 Cost Volume Profit (CVP)Explanation of Group Assignment: Cost Volume Profit
Hansen MowenChapter 11
11 Cost Volume Profit (CVP)Presentation of Cost Volume Profit
Hansen MowenChapter 11
12 Tactical Decision Making Hansen MowenChapter 12
13 Tactical Decision Making: Relevant Cost Application Hansen MowenChapter 12
14 QUIZ 2 Hansen MowenChapter 9,11,12
15 Case Study: Implementation of Managerial Accounting in Manufacturing Companies
All Chapters
16 FINAL EXAMS Hansen MowenChapter 9,11,12