SILABUS AKUNTANSI MANAJEMEN

Nama Mata Kuliah : Akuntansi Manajemen

Kode MK/SKS : EKA 205/3 SKS

Program : S1-Akuntansi

Tujuan:
Setelah mengikuti matakuliah ini mahasiswa diharapkan mampu menjelaskan konsep-konsep
maupun perkembangan akuntansi manajemen dan mengaplikasikannya dalam perencanaan,
pengendalian dan pengambilan keputusan.

Penilaian

Komponen penilaian terdiri atas:

1. Kehadiran 10%
2. Tugas 1 20%
3. Tugas 2 20%
4. Ujian Tengah Semester 25%
5. Ujian Akhir 25%

Pertemuan Topik Referensi

1 Overview, kontrak perkuliahan, dan manajemen
kelas
2 Basic Management Accounting Concept HM Ch1 dan 2
3 Activity cost behavior HM Ch 3
4 Activity-based product costing HM Ch 4
5 Activity-based management HM Ch 5
6 Budgeting for planning and control HM Ch 8
7 Segmented reporting, investment center HM Ch 10
evaluation, and transfer pricing
Mid Test

8 Cost-volume-profit analysis HM Ch 11
9 Tactical decision making HM Ch 12
10 Inventory management HM Ch 14
11 Quality Costs and Productivity: Measuremkent, HM Ch 15
Reporting and control

1
12 Lean accounting, target costing and balance HM Ch 16
scorecard
13 Environmental cost management HM Ch 17
14 International Issues in Management Accounting HM Ch 18
Final Test

Referensi :
 Hansen, D.R., and M. Mowen, 2007, Managerial Accounting, 8th Edition, South-
Western College Publishing. (HM).