Program Magister Akuntansi Fakultas Ekonomi Universitas Indonesia Mata Kuliah : Sistem Manajemen Biaya 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 operasionainya dengan lebih effisien dan effektif, sehingga diharapkan dapat memiliki daya saing yang lebih baik lagi. Untuk keperluan ini, biasanya perusahaan harus memiliki suatu sistem tersendiri yang, berbeda dan terpisah dengan system akuntansi keuangan yang mereka miliki, Mata kuliah ini bertujuan untuk memberikan pemahaman serta metode atau sistem 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 ‘Ringkasan dan Penyajian Makalah 20% Penyelesaian dan Penyajian Kasus 20% Partisipasi 10% Ujian Tengah Semester 25% (Ulian 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, 6” edition, Pearson, 2012 © Kaplan, Robert S,, and Cooper, Robin, The Design of Cost Management Systems; Text_and Cases, 2" edition, Prentice-Hall, 1999 is * Don Hansen and Maryanne Mowen, Comerstones of Cost Management, 2” edition, Southwestern-Cengage Learning, 2013 (HM). © Kaplan, Robert S., and Anderson, Steven R., Time-Driven (-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 College Publishing, 2" 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, Principles of Quality Costs; Principles, Implementation, and Use, 3" edition, ‘ASQ Quality Press, 1999 ladual Pertemuan dan Topik Perkuliahan 1. Introducti nagement © 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, Chapter 6,7, and 8 * Kaplan and Cooper, Cost and Effect, Chapter 1 and 2 2. Howto an Activity Based Costing System © Blocher, Cost Management, Chapter 5 ‘+ Kaplan, Atkinson, Matsumura, and Young, Management Accounting, Chapter 5 * Kaplan and Cooper, Cost ond Effect, Chapter 6 © Case : Classic Pen (For class illustration) © Case : PT. Kerah Sakti © Case: Winchell Lighting (A) 3. Capacity Theo ‘© Kaplan and Anderson, Time-Driven ABC, Chapter 3 ‘Kaplan, Atkinson, Matsumura, and Young, Management Accounting, Chapter 5 ‘© Case : Towerton Financial Service 4. Time Driven Activity Based Costing + Kaplan and Anderson, Time Driven ABC, Chapter 1,2,4, and 8 Dalci, than, Tanis, Veyis, and Kosan, Levent, Customer Profitability analysis with Time Driven Activity Based Costing: a Case Study in a Hotel, international Journal of Contemporary Hospitality Management, Vol.22, No.5, 2010, pp. 609-637 + Kaplan, Atkinson, Matsumura, and Young, Management Accounting, Chapter 5 + Case : Midwest Office Product 5. Activity Based Resource Planning -1 ‘* Hansen and Mowen, Cornerstone of Cost Management, Chapter 16 and 176. 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 7. Strategic Activity Based Management © Kaplan and Cooper, Cost and Effect, Chapter 10 © Kaplan, Atkinson, Matsumura, and Young, Management Accounting, Chapter 6 Kumar V., and Bharath, Rhajan, Profitable Customer Monagement, Measuring and Maximzing Customer Lifetime Value, Management Accounting Quarterly, Spring 2009, Vol 10, No. 3 ‘* Case : The Co-Operative Bank 8. Operating Activity Based Management and Benchmarking © Agrawal, Surendra, 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, Chapter 9 © Hope and Player, Beyond Performance Management, Chapter 8 © Case: SLADA 9. Cost of Quatit + Kim, Michael W., and Liao, Woody M., Estimating Hidden Quality Costs with Quality Loss Functions, Accounting Horizons, Vol 8, No. 1, March 1994 * Campanella, Principle of Quality Costs, Chapter 1-5 Case : Burnwood Product 10. Target 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 © Case: The AAV Project Phases 11, Kaizen and Life Cycle Costing ‘© Kaplan, Atkinson, Matsumura, and Young, Management Accounting, Chapter 8 * Reeve, Readings and Issues in Cost Management, Chapter 10.3 ‘+ Blocher, Cost Management, page 376-382 '* Cooper, Robin and Slagmulder, Regine, Achieving Full-Cycle Cost Management, MIT Sloan Management Review, Vol 46, Fall 200412, Lean Production and Accounting * Hansen, Mowen, Guan, Cost Management, Chapter 16 ‘© Kocakulah, Mehmet C., Austill A. David, Schenk, Daniel €., Lean Production Practices: Crandon 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 Monagement, Jan/Feb 2006, pp. 6-17 © Case : Texas Eastman 13. Resource Consumption Accounting ‘* Van Der Merwe, Anton and Keys, David E,, Gaining Effective Organizational Control with RCA, Strategic Finance, May 2002 ‘+ Krumwiede, Kip R., Rewards and Realities of German Cost Accounting, Strategic Finance, April 2005. '* Clinton, 8 Douglas, and Webber, Sally A., RCA at Clopay, Strategic Finance Vol. 86, October 2004 ‘* Mackie, Brian, Meraing 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 ‘¢ Anderson, Shannon W., and Dekker, Henri C., Strategic Cost Management in Supply Chains, Part 1: Structural Cost Management, Accounting Horizons, vol. 23, No. 2, June 2009 © Case : Dairy Pack -THS/Feb 2015 -