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Course Shedule (RPS)

S1 Accounting Program
Faculty of Economic and Business, Universitas Sebelas Maret (FEB UNS)
Course Name
Course Code
Total Credit

Management Control System

1.Agung Nur Probohudono S.E., M.Si., PhD., Ak., CA (Koordinator)

A. Learning Outcome (LO):

This course discusses techniques for controlling complex organizations. The discussion of the control will be analyze in depth
the topics of discussion in the field of management control system that includes planning and control system management and
organizational strategy. Recent development in control techniques, such as balanced scorecard, is also discussed. Finally, the
course also discusses the application of the control models in service industry and multinational corporations.
Students participating in courses Management Control System is planned to have learning outcomes (LO), among others:
1. Conceptual framework of Management Control System;
2. Global Business Environment and Change Management Paradigm
3. Establishment Mindset
4. Structural Design Management Control Systems;
5. Information Network;
6. Performance-Based System;
7. Process Design Management Control System;
8. Leadership in Management Control System
9. Able to understand and explain the basic concepts and theories related to ethics major general (cognitive)
10.Ability to inspire and inculcate attitudes, values and ethical awareness (affective)
11.Being able to apply the concepts, values, principles and codes of ethics in everyday behavior, especially in the process of
ethical decision-making and action in the accounting profession. (Skills, psychomotor)
B. Course Schedule:





Kelas A
Kelas B
Kelas C


Sesi 7 9
Sesi 4 6
Sesi 7 9

Pukul: 13.25 15.55

Pukul: 10.15 12.45
Pukul: 13.25 15.55


C. Learning Approach (Method to Teaching Process):

Every class meeting, students in a group are required to make a presentation of chapters to be discussed at that
meeting. Even though in a group, students will be graded on individual basis in responding all questions of students and
lecturer.Learning to use student centered learning (SCL) in which the student must be active with the guidance of a lecturer of
the course.
D. Assignment:
1. Students read the material (see outline) before meeting in class. Class should be used as a venue for confirmation of
students to instructional materials.
2. Make a summary or record the items according to the students the importance of each material that will be discussed at
the next class meeting (summary or record is not to collected, summary or record for students' personal interests, unless
otherwise stated)
3. Students must doing task and training that provided.
E. Grading System:
1. Presence
Student precense at least 75% of the total meetings.The presence of students do not become inputs component grading.
However, the presence of students will determine the participation of students in the test (Mid test and Final Test).
Grading Rating:
a. Mid Test
1). Participation
: 15%
2). Individual task
: 40%
3). Pre-test/Quiz
: 20%
4). Mid Test
: 15%(Written Test/presentation/Oral Test, etc.)
b. Final Test
1). Participation
: 15%
2). Individual task
: 35%
3). Pre-test/Quiz
: 20%
4). Group Task
: 15%
5). Final Test
: 15%(Written Test/presentation/Oral Test, etc.)
F. Course Outline




Syllabus and Introduction: The Nature of Management

Control Systems

Understanding Strategies

Ch 2 and Ch 3

Responsibility Centers: Revenue and Expense Centers

Ch 4

Profit Centers

Ch 5

Transfer pricing

Ch 6

Measuring and controlling assets


Ch 7

Syllabus and Ch 1

Learning outcome

Basic Concepts
Boundaries of Management Controls
Road Map for the Reader
The Concepts of Strategies
Corporate-Level Strategy
Business-Unit Strategies Behavior in Organizations
Goal Congruence
Informal Factor that Influence Goal Congruence
The Formal Control Systems
Types of Organizations
Functions of the Controller
Responsibility Centers
Revenue Centers
Expense Centers
Administrative and Support Centers
Research and Development Centers
Marketing Centers
General Considerations
Business Units as Profit Centers
Other Profit Centers
Measuring Profitability
Objectives of Transfer Prices
Transfer Pricing Methods
Pricing Corporate Service
Administration of Transfer Prices
Structure of the Analysis
Measuring Assets Employed
EVA versus ROI
Additional Considerations in Evaluating Managers

Strategic Planning

Ch 8

Evaluating the Economic Performance of the Entity

Nature of Strategic Planning
Analyzing Proposed New Programs
Analyzing Ongoing Programs
Strategic Planning Products

Nature of the Budget

Other Budgets
Budget Preparation Process
Behavioral Aspects
Quantitative Techniques
Calculating Variances
Variations in Practice
Limitations of Variance Analysis
Performance Measurement Systems
Interactive Control
Research Findings on Organizational Incentives
Characteristics of Incentive
Compensation Plans
Incentives for Corporate Officers
Incentives for Business Unit Managers
Agency Theory Control for Differentiated Strategies
Corporate Strategy
Business Unit Strategy
Top Management Style
Service Organization in General
Professional Service Organizations
Financial Service Organizations
Health Care Organizations



Budget Preparation

Ch 9

Analyzing Financial Performance


Ch 10

11 Performance Measurement

Ch 11


Management Compensation

Ch 12 and Ch 13


Service Organization

Ch 14

- Nonprofit Organizations

Multinational organization

Ch 15

- Cultural Differences

- Transfer Pricing
- Exchange Rate


G. Refecence:
1. Main Reference:
Anthony, R.A. and Govindarajan, V. 2010. Management Control Systems, 9 thEdition. NewYork: McGraw Hill.
2. Supporting Reference:

Research paper relatedManajemen Control System