Universitas Indonesia

Fakultas Ekonomi dan Bisnis

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 20%

Penyelesaian dan Penyajian Kasus 20%
Partisipasi 10%
Ujian Tengah Semester 25%
Ujian Akhir Semester 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

Semester Gasal 2017/2018 (Page 1 of 5)

 Universitas Indonesia
Fakultas Ekonomi dan Bisnis
Program Studi MAKSI PPAk.

Don Hansen and Maryanne Mowen, Cornerstones of Cost Managenet, 2nd

edition, Southwestern- Cangage Learning, 2013 (HM)
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
Reeve, James M., Readings and Issues in Cost Management, South-Western
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
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

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 and 8
Kaplan and Cooper, Cost and Effect, Chapter 1 and 2

2. How to Develop on Activity Based Costing System Choosing Activies

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)

3. How To Develop an Activity Based Costing System Choosing Appropriate

Drivers
Blocher, CostManagement, Chapter 5
Kaplan, Atkinson, Matsumura, and Young, Management Accounting,
Chapter 5
Kaplan and Cooper, Cost and Effect, Chapter 6
Case: Wichell Ligthing (A)

Semester Gasal 2017/2018 (Page 2 of 5)

 Universitas Indonesia
Fakultas Ekonomi dan Bisnis
Program Studi MAKSI PPAk.

4. Capacity Theory
Kaplan and Adreson, Time-Driven ABC, Ch. 3
Kaplan, Atkinson, Matsumura, and Young, Management Accounting, Ch.
5
Case: Towerton Financial Service

5. Time Driven Activity Based Costing

Kaplan and Andreson, Time Driven ABC, Ch. 1,2,4 and 8
Dalci, Ilhan, Tanis, Veyis and Kosan, Levent, Customer Profitability
analiysis with time Driven Activity Based Costing: a Case Study in a
Hotel, International Journal of Contemporary Hospitaly Management,
Vol.22, No.5, 2010, pp.609-637
Kaplan, Atkinson, Matsumura, and Young, Management Accounting,
Chapter 5
Case: Midwest Office Product

6. Activity Based Resource Planning-I

Hansen, Mowen, Cornerstone Cost Management, Ch.16 and 17

7. Activity Based Resource Planning- 1

Wallander, Jan, Budgeting an Unnecessary Evil, Scandinavian Journal
of Management, 15 (1999), pp 405-421
Klammer, Ansari and Bell, Activity Based Budgeting, page 1-34
Kaplan and Anderson, Time Driven ABC, Chapter 5

8. Strategic Activity Based Management

Kaplan and Cooper, Cost and Effect, Ch. 10
Kaplan, Atkinson, Matsumura, and Young, Management Accounting, Ch.
6
Kumar V., and Bharath, Rhajan, Profitable Customer Management,
Measuring and Maximzing Customer Lifetime Value, Management
Accounting Quarterly, Spring 2009, Vol.10, No. 3
Case: The Co-Opreative Bank

9. Operating Activity Based Management and Benchmarking

Agrawal, Suhendra, and Pak, Hong S., Continuous Improvement: An
Activity-Based 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

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 Universitas Indonesia
Fakultas Ekonomi dan Bisnis
Program Studi MAKSI PPAk.

10. 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

11. Target Costing, Kaizen Costing and Life Cycle Costing

Kaplan, Atkinson, Matsumura, and Young, Management Accounting,
Chapter 8
Cooper, Robin and Slagmulder, Regine, Develop Profitable New Products
with Target Costing, Sloan Management Review, Vol. 40, Summer 1999
Reeve, Readings and Issues in Cost Management, Chapter 10.3
Cooper, Robin and Slagmulder, Regine, Achieving Full-Cycle Cost
Management, MIT Sloan Management Review, Vol. 46, Fall 2004
Case: Nissan Motor Company,LTD: Target Costing System

12. Lean Production and Accounting

Hansen, Mowen, Guan, Cost Management, Chapter 16
Kocakulah, Mehmet C., Asutill A. David, Scheck, Daniel E., Lean
Production Practices: Cradon Production System, A Case Study, Cost
Management, July/August, 2011, pp38-48
Cooper, Robin and Maskell, Brian, How to Manage Through Worse-
Before-Better, MIT Sloan Management Review, Vol 49, Summer 2008
Johnson, Thomas H., Lean Accounting: To Become Lean, Shed
Accounting, Cost Management, Jan/Feb 2006, pp. 6-17
Case : Texas Eastman

13. Resource Consumption Accounting

Krumwiede, Kip R., 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

14. Strategic Cost Management and Supply Chain Cost Management

Reeve, Reading and Issues in Cost Management, Chapter 7.1 and 7.2
Hansen and Mowen, Cornerstone of Cost Management, Chapter 11
Case: Dairy Pack

Semester Gasal 2017/2018 (Page 4 of 5)

 Universitas Indonesia
Fakultas Ekonomi dan Bisnis
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
meng-gunakannya.

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)

Semester Gasal 2017/2018 (Page 5 of 5)