Syllabus Mata Kuliah Strategic Cost Management Magister Akuntansi, Universitas Airlangga

Minggu 1: Introduction to Strategic Cost Management Bacaan Tugas : Tidak ada : Tidak ada. Dalam pertemuan pertama akan dibahas tentang agenda perkuliahan/ silabus, tugas yang harus dilakukan secara garis besar dalam mata kuliah ini, dan tata cara perkuliahan. Pengenalan terhadap Strategic Cost Management akan disampaikan oleh dosen pengajar.

Minggu 2: Strategy and Performance Measurement Bacaan: 1. Porter, M.E. The Structural Analysis of Industries, In Competitive Advantage. New York: The Free Press, 1985 2. Proter, M. E. Generic Competitive Strategies. In Competitive Advantage. New York: The Free Press, 1985 3. Simon R. Organizational Tension to be Managed. In Performance Measurement & Control Systems for Implementing Strataegy. New Jersey, Prentice Hall, 2000. Tugas : Presentasi dan diskusi, membuat bahan presentasi, membuat rangkuman, dll Minggu 3 : Strategy and Performance Measurement Bacaan : 1. Johnson, H.T. and Robert S. Kaplan. The New Global Competition. In Relevance Lost: The Rise and Fall of Management Accounting. Boston: Harvard Business School Press, 1987 2. Johnson, H.T. and Robert S. Kaplan. Performance Measurement: Systems for the Future. In Relevance Lost: The Rise and Fall of Management Accounting. Boston: Harvard Business School Press, 1987 3. Kaplan R, & David P. Norton. Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part I. Accounting Horizons, March, 2001, 15 (1): 87 104.

4. Kaplan R, & David P. Norton. Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part II. Accounting Horizons, June, 2001, 15 (1): 147 160 Tugas: Presentasi dan diskusi, membuat bahan presentasi, membuat rangkuman, dll

Minggu 4: Strategy Cost Management Value Chain Analysis Bacaan : 1. Shank, J.K. and Vijay Govindarajan. 1993. Strategic Cost Management: The New Tool for Competitive Advantage. The Free Press. Tugas: Presentasi dan diskusi, membuat bahan presentasi, membuat rangkuman, dll

Minggu 5: Strategy Cost Management Strategic Positioning Analysis Bacaan : 1. Shank, J.K. and Vijay Govindarajan. 1993. Strategic Cost Management: The New Tool for Competitive Advantage. The Free Press. Tugas: Presentasi dan diskusi, membuat bahan presentasi, membuat rangkuman, dll

Minggu 6: Strategy Cost Management Cost Driver Analysis Bacaan : 1. Shank, J.K. and Vijay Govindarajan. 1993. Strategic Cost Management: The New Tool for Competitive Advantage. The Free Press. Tugas: Presentasi dan diskusi, membuat bahan presentasi, membuat rangkuman, dll

Minggu 6: People and Strategy Bacaan : 1. Becker, B., Huselid, M., & Ulrich, D. The Link Between People and Strategy: Companies Often Treat Workers as a Cost, Rather than a Source of Competitive Advantage. Financial Times, 11/19/2001. (Full Text di Proquest). 2. Lawler III, Edward E. and John W Boudreau. 2009. People and Strategy. New York. Vol. 32,
Iss. 1; p. 14 (9 pages)

3. Gandossy, Robert and Robin Guarnieri. 2008. Can You Measure Leadership?. MIT Sloan Management Review. Fall, 50,1, p. 65-69. Tugas: Presentasi dan diskusi, membuat bahan presentasi, membuat rangkuman, dll

Minggu 7: Activity Based Costing Bacaan: 1. Atkinson, A., Kaplan, R., & Young, S. M. Traditional Manufacturing Costing Systems. In Management Accounting. Prentice Hall, 2004. 2. Kroll, K.M. The Lowdown on Lean Accounting. Journal of Accountancy (2004), 198: 69-75 3. Itami, Hiroyuki and Robert S. Kaplan. 1986. An Activity Analysis Approach to Unit Costing With Multiple Interactive Product. Management Science, August 1980,26,8, p 826. 4. Cooper, Robin and Robert S. Kaplan. 1990. Measure the Cost Right, Make The Right Decision. The CPA Journal, Feb 1990,60,2,p.38. Tugas: Presentasi dan diskusi, membuat bahan presentasi, membuat rangkuman, dll

Minggu 8: Internal Process Bacaan: 1. Kaplan, R. S., & Cooper, R. Strategic Activity-Based Management/Product Mix and Pricing. In Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance. Boston: Harvard Business School Press, 1998 Tugas: Presentasi dan diskusi, membuat bahan presentasi, membuat rangkuman, dll

Minggu 9: Time-Driven Activity-Based Costing Part I Bacaan: 1. Kaplan, Robert S. and Steven R. Anderson. 2007. Time Driven Activity-Based Costing. Harvard Business Scholl Press. Tugas: Presentasi dan diskusi, membuat bahan presentasi, membuat rangkuman, dll Minggu 10: Time-Driven Activity-Based Costing Part II Bacaan: 1. Kaplan, Robert S. and Steven R. Anderson. 2007. Time Driven Activity-Based Costing. Harvard Business Scholl Press. Tugas: Presentasi dan diskusi, membuat bahan presentasi, membuat rangkuman, dll Minggu 11: Time-Driven Activity-Based Costing Part III Bacaan: 1. Kaplan, Robert S. and Steven R. Anderson. 2007. Time Driven Activity-Based Costing. Harvard Business Scholl Press. Tugas: Presentasi dan diskusi, membuat bahan presentasi, membuat rangkuman, dll

Minggu 12: Strategic Activity Based Management Bacaan: 1. Kaplan, R. S., & Cooper, R Strategic Activity-Based Management/Supplier Relationships: 202-210. In Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance. Boston: Harvard Business School Press, 1998 Tugas: Presentasi dan diskusi, membuat bahan presentasi, membuat rangkuman, dll

Minggu 12: Strategic Activity Based Management Bacaan : 1. Kaplan, R. S., & Cooper, R. Strategic Activity-Based Management/Supplier Relationships: 210-227. In Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance. Boston: Harvard Business School Press, 1998. Tugas: Presentasi dan diskusi, membuat bahan presentasi, membuat rangkuman, dll Minggu 13: Presentasi Makalah Kelompok I Minggu 14: Presentasi Makalah Kelompok II