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FAKULTAS EKONOMI UNIVERSITAS NURTANIO

SILABUS
Program Studi : Akuntansi S1
Judul Mata Kuliah : MANAJEMEN BIAYA STRATEGIS

1. Buku Referensi

1. Blocher, E. J.. Stout, D. E.. dan Cokins, G. 2005. Cost Management: A Strategic
Emphasis. Fifth Edition. Irwin/McGraw-Hill.
2. Shank, J. K. 2000. Cases in Cost Management: A Strategic Emphasis. Second
Edition. South-Western

2. Silabus
Pert. Silabus: Pokok dan Sub Pokok Bahasan Referensi
1 Overview Cost Management and Strategy Cost Management: A Strategic Emphasis.
Blocher, et.al.

2 Penerapan strategi dengan SWOT analysis– pemetaan


strategi dengan analisis value chain dan Balanced 1.Cost Management: A Strategic Emphasis.
Scorecard Blocher, et.al.
Kasus: “Chalices Wines” dan “Dairy Pak” 2. Cases in Cost Management: a Strategic
Emphasis. Shank dan Govindarajan
Bab 2 kasus no 11, dan 12

3 Basic cost concepts


Kasus: “Baldwin Bicycles” dan “Reichard Machinen” 1. Cost Management: A Strategic Emphasis.
Blocher, et.al.
2. Cases in Cost Management: a Strategic
Emphasis. Shank dan Govindarajan
Bab 3,4,6 kasus no 4, dan 27
4 Activity-Based Costing dan customer profitability
analysis 1. Cost Management: A Strategic Emphasis.
Kasus : “Allied Office Products Blocher, et.al.
2. Cases in Cost Management: a Strategic
Emphasis. Shank dan Govindarajan
Bab 5 Kasus no 2
5 CVP analysis dan penerapan CVP analysis and decision
making berbasis fungsi dan aktivitas untuk produk 1. Cost Management: A Strategic Emphasis.
tunggal dan jamak serta penggunaan sensitivity analysis Blocher, et.al.
Kasus: “Brunswick Plastics” dan “Wellington 2. Cases in Cost Management: a Strategic
Chemicals” Emphasis. Shank dan Govindarajan
Bab 9, kasus no 9 dan 35
6 Master Budget dan Strategi Cost Management: A Strategic Emphasis.
Blocher, et.al.
Bab 10
7 UTS
8 Analisis Investasi Modal dan Strategi 1. Cost Management: A Strategic Emphasis.
Kasus: “Mavis machine Shop” Blocher, et.al.
2. Cases in Cost Management: a Strategic
1
Emphasis. Shank dan Govindarajan
Bab 12 , Kasus no 21
9 Target costing, theory of constraints dan life-cycle 1. Cost Management: A Strategic Emphasis.
costing Blocher, et.al.
Kasus: “Montclair – The „Deep Color” Grades" 2. Cases in Cost Management: a Strategic
Emphasis. Shank dan Govindarajan
Bab 13, kasus no 23

10 Mengelola biaya kualitas 1. Management: A Strategic Emphasis.


Blocher, et.al.
Bab 17

11 BSC dan penilaian kinerja strategik – cost dan profit 1. Cost Management: A Strategic
centers Emphasis. Blocher, et.al.
Bab 18

12 Pusat investasi dan penilaian kinerja


Kasus: “Bridgewater Castings” dan “Montclair – The APL 1. Cost Management: A Strategic Emphasis.
Line” Blocher, et.al.
2. Cases in Cost Management: a Strategic
Emphasis. Shank dan Govindarajan
Bab 19, Kasus no 8 dan 22
13 Flexible Budget dan ABC system
Kasus: ““Boston Creamery” 1. Cost Management: A Strategic Emphasis.
Blocher, et.al.
2. Cases in Cost Management: a Strategic
Emphasis. Shank dan Govindarajan
Kasus no 7
14 Kompensasi manajemen dan business valuation 1. Cost Management: A Strategic Emphasis.
Kasus: “Jones Ironworks” Blocher, et.al.
2. Cases in Cost Management: a Strategic
Emphasis. Shank dan Govindarajan
Bab 20 kasus no 17
15 UAS

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