FKONOM UNIVERSITAS INDONESIA FACULTY OF ECONOMICS AND BUSINESS DEPARTEMENT OF ACCOUNTING pANHISNis | UNDERGRADUATE PROGRAM | Subject Code Subject Title Lecturers SYLLABUS COST ACCOUNTING FOR MANAGEMENT ECAU 602107 ‘ODD SEMESTER 2016/2017 Sree E-mail ina - A (Bhs inggris) | sonyamhr@yahoo.com ECAU 602107 Cost Accounting for anagement Credit Value Pre-requisite/ Co-requisite/ Exclusion Role and Purposes 2 1. Introductory Accounting 1 (ECAU601101); and 2. Introductory Accounting 2 (ECAU601103). This course is designed for management students which aim to provide basic concepts of cost accounting for assisting managers in making business decisions. Discussion in this course includes changing role of management accounting in a dynamic environment, basic cost management concepts, cost accumulation system using jab: costing and process costing, activity-based costing and management, cost of quality, JIT and inventory management and pricing decision. This course will be a prerequisite for _continuing to Management Accounting for Business course.Subject Learning Outcomes Upon completion of the subject, students are able to: a) Explain the changing role of managerial accounting in a dynamic business environment; b) Explain basic cost management concepts; ¢)_ Expiain product costing and cost accumulation in a batch production environment; | 4d) Calculate cost accumulation using job order costing and process costing; e) Allocate manufacturing overhead costs using activity-based costing; f) Analyze costs of quality; g) Analyze the JIT and inventory management; h) Analyze costs for pricing decisions; Subject Synopsis/ Indicative Syllabus Week Topic Requires Reading | The Changing Role of Managerial Accountingin@ | HP:ch1 Dynamic Business Environment 2 _[ Basic Cost Management Concepts Hr ch? ‘3 | Product Costing and Cost Accumulation ina Batch | HP:Ch 3 Production Environment Process Costing and Hybrid Product-Costing systems* ‘Activity Based Costing ‘Activity Analysis, Cost Behavior, and Cost Estimation ‘Activity Based Management Cost of Quality HP: Ch 8, MAHI Ch 15. I and Inventory Management HOR: Ch 5 10 __| Target Costing and Cost Analysis for Pricing Decisions | HP: Ch 15 | Teaching/Learning Methodology In terms of learning methodology, this course adopts student-centered active learning methods 2s follows: (1) Small group discussions are held in the classroom with discussion groups of 4-5 people. Small groups of students are discussing the same topic iven by facilitator. Feedback is given ot the end of the class, after the small group discussions. (2) Collaborative learning which involves three stages, which are focused ‘group discussion, home group discussion, and plenary discussion, In collaborative learning, each focused groups are discussing one different sub-topic. After focused ‘group discussion hes finished, students set up home groups consisting of the members from different focused groups. In the home group discussion, each group members will share the results of the topic discussed from their focused group. Once the home group discussion has completed, then a plenary discussion is held to confirm the results of each group discussion and to proivide feedback from the lecturer. (3) Case-based learning wiich students are divided into groups of 6-8 people to solve cases provided | by the lecturer. The feedback provided by the lecturer at the end of the session in the form of checking the resullts of the given cases.[Assessment Method in Alignment with Intended Learning Outcomes Specific, ‘Weighting | _Intented learning outcomes to be assesed Assessment (Please tick as appropriate) Methods/Tasks be [a le TF Group: = Discussion | 30% v fv fv iv fyi and presentation = Mind map | 10% viv fy iv = Group 10% v |v [voi dy homework Individual: cet i = Objective test viv iy > Mid term 25% v |v iv exam = Final exam | 25% vlDetails of learning methods Choices of learning methods for this subject are: 1. Small Group Discussion 2. Collaborative Learning 3. Case-based Learning (Sources: Buku Panduan Kurikulum DIKTI 2014) Student Study Effort Expected _| [ Class Contacts [Lectures Presentation Other student study effort Preparation for presentation 10 Hours Preparation for project/assignment/tests 25 Hours Reading listand | Required Readings: References Hilton, Ronald W., and Platt, David E., Managerial Accounting: Creating Value in 3 Dynamic Business Environment- Global Edition, 10th Ed, McGraw-Hill, 2015.(H?) Supplementary Readings: 1. Horngren, Charles T., Datar, Srikant M., dan Rajan, Madhav V., Cost Accounting: A Managerial Emphasis, 15th edition, Prentice-Hall (Pearson), 2035. (HDR) 2. Carter, W.K and, M.F. Usry, Cost Accounting: Planning and Control, 14th edition, South-Western College Publishing. (CU) 3. Hansen, D. R., and, M. M. Mowen, Managerial Accounting, 8th edition, South- Western Publishing Company, 2007. (MAHM)