UNIVERSITAS INDONESIA

FACULTY OF ECONOMICS AND BUSINESS

DEPARTEMENT OF ACCOUNTING
UNDERGRADUATE PROGRAM

SYLLABUS
AKUNTANSI MANAJEMEN (MANAGEMENT ACCOUNTING)
ECAU 602103
SEMESTERII 2015/2016
No.
1
2
3
4
5
6
7
8

Lecturers
Katjep K. Abdoelkadir/
Timoty
E.
Marnandus
(Bhs.
Inggris) -A
Rafika Yuniasih/ Lindawati Gani
(Bhs. Inggris) - B

E-mail
katjep39@gmail.com/

Mafrizal Heppy/ Dyah

Setyaningrum (Bhs. Inggris) - C
Ancella A. Hermawan/
Desti Fitriyani (Bhs. Inggris) - D
Thomas H. Setjokusumo (Bhs.
Inggris) E
Sihol P. Aritonang (Bhs. Inggris) - F
Dwi Hartanti (Bhs. Inggris) - G
Sonya Oktaviana/ Rini Yulius (Bhs.
Inggris) - H

heppyfeui@yahoo.com/dystia_01@yahoo.com

timotymarnandus@yahoo.com
rafikausman@yahoo.com/
Lindawati_gani@yahoo.com

ancella_hermawan@yahoo.com/
desti.fitriani99@gmail.com
secokusumo@yahoo.com
sihol.aritonang@gmail.com
hartanti_dwi@yahoo.com
sonyamhr@yahoo.com/
y_ilin2000@yahoo.com

Subject Code

ECAU 602103

Subject Title
Credit Value
Year
Pre-requisite/
Co-requisite/
Exclusion
Role and
Purposes

Management Accounting
3
2
Cost Accounting (ECAU 602103)
This course is part of management cluster, which consist of Cost
Accounting and Management Accounting. This course is aimed for
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providing techniques to support management decision making,

including product costing, variance analysis, inventory management,
and budgeting and forecasting.Discussion in this course includes
inventory costing, cost-volume-profit analysis, master budget,
variance analysis, management control system, performance
measurement, strategy and balanced scorecards, decision making and
relevant information, pricing decision, quality cost and productivity,
and the theory of constraints.

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Subject
Learning
Outcomes

Subject
Synopsis/
Indicative
Syllabus

Upon completion of the subject, students are able to:

a) Apply techniques to support management decision
making, including product costing, variance analysis,
inventory management, and budgeting and forecasting
(T1).
b) Apply appropriate quantitative techniques to analyze cost
behavior and the drivers of costs (T4).
c) Analyze financial and non-financial data to provide
relevant information for management decision making
(T3).
d) Prepare reports to support management decision making,
including reports that focus on planning and budgeting,
cost management, quality control, performance
measurement, and benchmarking (T4).
e) Evaluate the performance of products and business
segments (T5).
Week
#
1
2
3&4
5&6
7
8
9
10
11
12
13
14

Teaching/Lear

Topic

LO

Inventory Costing
Cost-Volume-Profit Analysis
Master Budget and
Responsibility Accounting
Flexible Budget, Variances and
Management Control
Revenue, Sales Variances and
Customer Profitability Analysis
Management Control System,
Transfer Pricing and Profit
Center
Performance Measurement,
Compensation and Multinational
Consideration
Strategy and Balanced
Scorecards(*guest lecture)
Decision Making and Relevant
Information
Pricing Decision and Cost
Management
Quality Cost and Productivity:
Measurement, Reporting and
Control
The Theory of Constraint

a
b
a

Required
Reading
HDR: Ch 9
HDR: Ch 3
HDR: Ch 6

HDR: Ch 7 and 8

a and e

HDR: Ch 14

HDR: Ch 22

HDR: Ch 23

HDR: Ch 13

HDR: Ch 11

HDR: Ch 12

MAHM: Ch 15

HDR: Ch 19

Teaching method uses active lecturing and class discussions, in

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ning
Methodology

which students achieve the study objectives by discussing and

completing related problems or cases under the guidance of
lecturer. The problems and cases are taken from the text book
and other sources.
Guest lecture from professionals is planned to be held on the
10th session on the topic of strategy and balanced scorecard.
This would provide insight to the students on how the companies
developing strategy.
Students are also required to attend the tutorial sessions and
practicum to improve their technical skill related to all topics in
this subject. The students will be required by tutor to complete
the problems, quizzes, and home works.
The policy related to plagiarism, cheating, and attendance must
refer to faculty regulation.

Assessment
Method in
Alignment
with Intended
Learning
Outcomes

Specific
Assessment
Methods/Taks

%
Weight
ing

Continuous
Assessment
INDIVIDUAL
Mid Term Exam
(35%)
Final Exam (35%)

100

Intended Learning
Outcomes to be Assessed
a

75
%
-

15
%

10%

55
%

25%

100%

Participation and
Discussion (10%)
Quizzes (10%)

20
%

Tutorial/Home
work (10%)

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Details of
learning
methods

Student Study
Effort
Expected

Reading List
and
References

Choice of learning methods for this subject are:

1. Lecturing;
Lecturing will be delivered mostly by the lecturer and a session
of guest lecture (on 10th session).
2. Small Group Discussion;
Almost in all sessions, the students will participate in small
group discussion. The discussion is designed to raise their
curiosity as well as to solve some assignments
Class Contacts:
Lectures
Guest lecture

32 Hours
3 Hours

Other student study effort:

Preparation project/assignment/tests
Tutorials
Total

20 Hours
20 Hours
75 Hours

Required Readings:
Horngren, Charles T., Datar, Srikant M., danRajan, Madhav V., Cost
Accounting: A Managerial Emphasis, 15th edition, Prentice-Hall
(Pearson), 2015. (HDR)
Supplementary Readings:
1. Carter, W.K and, M.F. Usry, Cost Accounting: Planning and Control,
14th edition, South-Western College Publishing. (CU)
2. Hansen, D. R., and, M. M. Mowen, Managerial Accounting, 8th
edition, South-Western Publishing Company, 2007. (MAHM)
3. Secokusumo, Thomas H., Recording Production Costs Using
Standard Costs Approach, Modul Ajar AkuntansiBiaya, 2007.(THS)

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