Universitas Indonesia Fakultas Ekonomi Program Studi MAKSI PPAk.

Silabus Mata Ajar : Sistem Manajemen Biaya Kode : ACCT 52202 3 SKS
Deskripsi Mata Ajaran Biaya merupakan suatu elemen yang penting yang harus dikelola dalam rangka mencapai tujuan perusahaan. Pengelolaan biaya yang baik menyebabkan perusahaan dapat menjalankan kegiatan operasionalnya dengan lebih effisien dan effektif, sehingga diharapkan dapat memiliki daya saing yang lebih baik lagi. Untuk keperluan ini, biasanya perusahaan harus memiliki suatu system tersendiri yang berbeda dan terpisah dengan system akuntansi keuangan yang mereka miliki. Mata kuliah ini bertujuan untuk memberikan pemahaman serta metode atau system yang dapat dikembangkan dalam mengelola biaya-biaya yang dikeluarkan perusahaan. Metode Pengajaran Pengajaran dalam mata kuliah ini difokuskan pada presentase dan diskusi. Pada setiap kuliah, mahasiswa diharuskan untuk membuat ringkasan bahan-bahan yang akan diajarkan pada minggu yang bersangkutan dan mempresentasikannya. Hal yang sama juga berlaku untuk kasus. Selain itu, terdapat dua kali ujian, yaitu ujian tengah semester dan ujian akhir semester. Bobot Penilaian Ringkasan dan Penyajian Makalah Penyelesaian dan Penyajian Kasus Partisipasi Ujian Tengah Semester Ujian Akhir Semester 20% 20% 10% 25% 25%

Buku Wajib Atkinson, Anthony A., Kaplan, Robert S., Matsumura, Ella Mae and Young, S. Mark, Management Accounting; Information for Decision Making and Strategy Execution, 6th edition, Pearson, 2012 Kaplan, Robert S., and Cooper, Robin, The Design of Cost Management Systems; Text and Cases, 2nd edition, Prentice-Hall, 1999

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Universitas Indonesia Fakultas Ekonomi Program Studi MAKSI PPAk.

Kaplan, Robert S., and Cooper, Robin, Cost and Effect; Using Intergrated Cost Systems to Drive Profitability and Performance, Harvard Business School Press, 1998 Kaplan, Robert S., and Anderson, Steven R., Time-Driven Activity-Based Costing; A simpler and More Powerful Path to Higher Profits, Harvard Business School Press, 2007 Cooper, Robin, When Lean Enterprise Collide, Harvard Business School Press, 1995 Reeve, James M., Readings and Issues in Cost Management, South-Westrn Collage Publishing, 2nd edition, 2000 Kaplan, Robert S., and Johnson, Thomas H., Relevance Lost; The Rise and Fall of Management Accounting, The Free-Press, 1987 Blocher, Edward J., Stout, David E., Cokins, Gary, Chen, Khung H., Cost Management; A Strategic Emphasis, 4th edition, Mc-Graw Hill International Edition, 2008 Hansen, Don R., Mowen, Maryanne M., and Guan, iming, Cost Management, 6th edition, South Western Cengage Learning, 2009 Kumar V., Managing Customers for Profit; Strategies to Increase Profit and Build Loyalty, Wharton School Publishing, 2008 Campanela, Jack, Priciples of Quality Costs; Principles, Implementation, and Use, 3rd edition, ASQ Quality Press, 1999 Hope, Jeremy and Player, Steve, Beyond Performance Management: Why, When and How Use 40 Tools and Best Practices for Superior Business Performance, Harvard Business Review Press, 2012

Jadual Pertemuan dan Topik Perkuliahan 1. Introduction to Cost Management Mc Nair, C.J., Beyond the Boundaries: Future Trends in Cost Management, Cost Management; Jan/Feb 2007, pp 10-21 Evaluating the Costing Journey : A Costing Levels Continuum Maturity Model, International Federation of Accountants, July 2009 Kaplan and Johnson, Relevance Lost, Ch. 6,7,8 and 6 Kaplan and Cooper, Cost and Effect, Ch. 1 and 2 2. How to Develop on Activity Based Costing System Blocher, Cost Management, Ch.5 Kaplan, Atkinson, Matsumura, and Young, Management Accounting, Ch. 5 Kaplan and Cooper, Cost and Effect, Ch. 6 Case : Classic Pen (For class Illustration) Case : PT. Kerah Sakti Case : Winchell Lighting (A)

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Universitas Indonesia Fakultas Ekonomi Program Studi MAKSI PPAk.

3. Capacity Theory Kaplan and Adreson, Time-Driven ABC, Ch. 3 Kaplan, Atkinson, Matsumura, and Young, Management Accounting, Ch. 5 Case : Towerton Financial Service 4. Activity Based Resource Planning Wallander, Jan, Budgeting-an Unnecessary Evil, Scandinavian Journal of Management, 15 (1999), pp 405-421 Klamer, Ansari and Bell, Activity Based Budgeting, page 1-34 Kaplan and Andreson, Time Driven ABC, Ch. 5 5. Time Driven Activity Based Costing Kaplan and Anderson, Time Driven ABC, Ch. 1,2,4 and 8 Kaplan, Atkinson, Matsumura, and Young, Management Accounting, Ch. 5 Stout, David E., and Propri, Joseph M., Implementing Time Driven Activity Based Costing at a Medium Sixed Electronic Company, Management Accouting Quarterly, Spring 2011, Vol 12, No. 3 Case : Midwest Office Product 6. Resource Consumption Accounting Van Der Merwe, Anton and Keys, David E., Gaining Effective Organizational Control with RCA, Strategic Finance, May 2002 Krumwiede, Kip, Rewards and Realities of German Cost Accounting, Strategic Finance, April 2005 Clinton, B Douglas, and Webber, Sally A., RCA at Clopay, Strategic Finance Vol.86, October 2004 Mackie, Brian, Merging GPK and ABC on the Road to RCA, Strategic Finance, Vol. 88, November 2006 7. Lean Production and Accounting Hansen, Mowen, Guan, Cost Management, Ch.16 Cooper, Robin ans Maskell, Brian, How to Manage Through Worse-BeforeBetter, MIT Sloan Management Review, Vol 49, Summer 2008 Johnson Thomas H., Lean Accounting: To Become Lean, Shed Accouting, Cost management, Jan/Feb 2006, pp.6-17 Case : Texas Eastmant 8. Operating Activity Based Management and Benchmarking Agrawal, Suhendra, and Pak, Hong S., Continuos Improvement: An ActivityBased Model, Management Accounting Quarterly, Spring 2006, Vol. 7, No. 3, pp 14-22 Kaplan and Cooper, Cost and Effect, Ch. 9 Hope and Player, Beyond Performance Management, Ch. 8 Case : SLAD A Semester Gasal 2013/2014 (Page 3 of 5)

Universitas Indonesia Fakultas Ekonomi Program Studi MAKSI PPAk.

9. Cost of Quality Kim, Michael W., And Liao, Woody M., Estimating Hidden Quality Coscts With Quality Loss Functions, Accounting Horizons, Vol.8 No. 1, March 1994 Campanella, Priciple of Quality, Ch. 1-5 Case : Burnwood Product 10. Strategic Activity Based Management Kaplan and Cooper, Cost and Effect, Ch. 9, and 10 Kumar V., and Bharath, Rhajan, Profitable Customer Management, Measuring and Maximzing Customer Lifetime Value, Management Accouting Quarterly, Spring 2009, Vol. 10, No. 3 Case : Dulux Lamp 11. Strategic Cost Management and Supply Chain Cost Management Reeve, Reading and Issues in Cost Management, Ch. 7.1 and 7.2 Kaplan and Anderson, Time Driven ABC, Ch. 7 Anderson, Shannon W., and Dekker, Henri C., Strategic Cost Management in Supply Chains, Part 1: Structural Cost Management, Accounting Horizons, Vol. 23 No. 2, June 2009 Case : Dairy Pack 12. Target Costing Kaplan, Atkinson, Matsumura, and Young, Management Accounting, Ch. 8 Cooper, Robin and Slagmulder, Regine Develop Profitable New Products with Target Costing, Sloan Management Review, Vol.40 Summer 1999 Case : The AVV Project Phases 13. Kaizen and Life Cycle Costing Modarress, B., Ansari A., and Lockwood, D.L., Kaizen Costing for Lean Manufacturing; A Case Study, International Journal of Production Research, Vol. 43., No. 9,, May 2005, pp 1751-1760 Kaplan, Atkinson, Matsumura, and Young, Management Accounting, Ch. 8 Reeve, Readings and Issues in Cost Management, Ch. 10.3 Blocher, Cost Management, Page 376-382 Cooper, Robin and Slagmulder, Regine, Achieving Full-Cycle Cost Management, MIT Sloan Management Review, Vol 46, Fall 2004 Case : Citizen Watch Company, Ltd: Cost Reduction for Mature Products 14. Other cost Management Tools Hope and Player, Beyond Performance Management, Ch. 20,23,26,27,28 and 29

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Universitas Indonesia Fakultas Ekonomi Program Studi MAKSI PPAk.

STATEMENT OF AUTHORSHIP Saya/kami yang bertandatangan di bawah ini menyatakan bahwa makalah/tugas terlampir adalah murni hasil pekerjaan saya/kami sendiri. Tidak ada pekerjaan orang lain yang saya/kami gunakan tanpa menyebutkan sumbernya. Materi ini tidak/belum pernah disajikan/digunakan sebagai bahan untuk makalah/tugas pada mata ajaran lain, kecuali saya/kami menyatakan dengan jelas bahwa saya/kami menggunakannya. Saya/kami memahami bahwa tugas yang saya/kami kumpulkan ini dapat diperbanyak dan atau dikomunikasikan untuk tujuan mendeteksi adanya plagiarisme. Nama Mahasiswa Nomor Mahasiswa Kelas Mata Ajar Judul Makalah/Tugas : : : : :

Hari, Tanggal : Nama Pengajar : Tandatangan : (Dibuat oleh seluruh anggota kelompok)

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