Course Shedule (RPS

S1 Accounting Program
Faculty of Economic and Business, Universitas Sebelas Maret (FEB UNS)
Course Name
Course Code
Total Credit

Management Control System
1.Agung Nur Probohudono S.E., M.Si., PhD., Ak., CA (Koordinator)

A. Learning Outcome (LO):
This course discusses techniques for controlling complex organizations. The discussion of the control will be analyze in depth
the topics of discussion in the field of management control system that includes planning and control system management and
organizational strategy. Recent development in control techniques, such as balanced scorecard, is also discussed. Finally, the
course also discusses the application of the control models in service industry and multinational corporations.
Students participating in courses Management Control System is planned to have learning outcomes (LO), among others:
1. Conceptual framework of Management Control System;
2. Global Business Environment and Change Management Paradigm
3. Establishment Mindset
4. Structural Design Management Control Systems;
5. Information Network;
6. Performance-Based System;
7. Process Design Management Control System;
8. Leadership in Management Control System
9. Able to understand and explain the basic concepts and theories related to ethics major general (cognitive)
10.Ability to inspire and inculcate attitudes, values and ethical awareness (affective)
11.Being able to apply the concepts, values, principles and codes of ethics in everyday behavior, especially in the process of
ethical decision-making and action in the accounting profession. (Skills, psychomotor)
B. Course Schedule:





Even though in a group. Class should be used as a venue for confirmation of students to instructional materials.25 – 15. students in a group are required to make a presentation of chapters to be discussed at that meeting.The presence of students do not become inputs component grading. Individual task : 40% 3). Grading System: 1. etc. Learning Approach (Method to Teaching Process): Every class meeting. Students must doing task and training that provided. Pre-test/Quiz : 20% 4).) b. Grading Rating: a. the presence of students will determine the participation of students in the test (Mid test and Final Test). Mid Test (50%) 1).55 2204 2204 2203 C. unless otherwise stated) 3. summary or record for students' personal interests. Group Task : 15% 5). Individual task : 35% 3).) F.45 Pukul: 13. etc. Make a summary or record the items according to the students the importance of each material that will be discussed at the next class meeting (summary or record is not to collected. Participation : 15% 2).55 Pukul: 10.Kelas A Kelas B Kelas C Rabu Kamis Kamis Sesi 7 – 9 Sesi 4 – 6 Sesi 7 – 9 Pukul: 13. Presence Student precense at least 75% of the total meetings. Course Outline .15 – 12.25 – 15. Final Test : 15%(Written Test/presentation/Oral Test. Participation : 15% 2). E.Learning to use student centered learning (SCL) in which the student must be active with the guidance of a lecturer of the course. Pre-test/Quiz : 20% 4). D. Assignment: 1. 2. Students read the material (see outline) before meeting in class. Mid Test : 15%(Written Test/presentation/Oral Test. Final Test (50%) 1). However. students will be graded on individual basis in responding all questions of students and lecturer.

Meetin g Discussion Reference 1 Syllabus and Introduction: The Nature of Management Control Systems 2 Understanding Strategies Ch 2 and Ch 3 3 Responsibility Centers: Revenue and Expense Centers Ch 4 4 Profit Centers Ch 5 5 Transfer pricing Ch 6 6 Measuring and controlling assets employed Ch 7 Syllabus and Ch 1 Learning outcome - Basic Concepts Boundaries of Management Controls Road Map for the Reader Goals The Concepts of Strategies Corporate-Level Strategy Business-Unit Strategies Behavior in Organizations Goal Congruence Informal Factor that Influence Goal Congruence The Formal Control Systems Types of Organizations Functions of the Controller Responsibility Centers Revenue Centers Expense Centers Administrative and Support Centers Research and Development Centers Marketing Centers General Considerations Business Units as Profit Centers Other Profit Centers Measuring Profitability Objectives of Transfer Prices Transfer Pricing Methods Pricing Corporate Service Administration of Transfer Prices Structure of the Analysis Measuring Assets Employed EVA versus ROI Additional Considerations in Evaluating Managers .

Nonprofit Organizations 14 Multinational organization Ch 15 .Cultural Differences .7 Strategic Planning Ch 8 - Evaluating the Economic Performance of the Entity Nature of Strategic Planning Analyzing Proposed New Programs Analyzing Ongoing Programs Strategic Planning Products - Nature of the Budget Other Budgets Budget Preparation Process Behavioral Aspects Quantitative Techniques Calculating Variances Variations in Practice Limitations of Variance Analysis Performance Measurement Systems Interactive Control Research Findings on Organizational Incentives Characteristics of Incentive Compensation Plans Incentives for Corporate Officers Incentives for Business Unit Managers Agency Theory Control for Differentiated Strategies Corporate Strategy Business Unit Strategy Top Management Style Service Organization in General Professional Service Organizations Financial Service Organizations Health Care Organizations MID TEST 9 10 Budget Preparation Ch 9 Analyzing Financial Performance Reports Ch 10 11 Performance Measurement Ch 11 12 Management Compensation Ch 12 and Ch 13 13 Service Organization Ch 14 .

Research paper relatedManajemen Control System . 2010. Refecence: 1. V. Management Control Systems. R. Main Reference: Anthony. 9 thEdition.Transfer Pricing . NewYork: McGraw Hill. 2.Exchange Rate 15 Review FINAL TEST G.A. and Govindarajan.. Supporting Reference: a.