You are on page 1of 5

MANAGEMENT CONTROL SYSTEMS SYLLABUS

Thrusday, 09.00 – 11.30 WIB

INSTRUCTOR
Dr. Luciana Spica Almilia, M.Si., QIA
Agustina Ratna Dwiati, SE, MSA.

COURSE DESCRIPTION
This course aims to provide an understanding of how to control management in global
business. Contemporary approaches that will assist management in managing the business in
a global environment.

COURSE OBJECTIVES
After following this course the student is expected to:
1. Communicate: Students must be able to communicate orally or in writing about the role
of managers in management control in a turbulent business environment.
2. Problem Solving and Critical Thinking: Students should be able to use the knowledge
gained from the course-other accounting subjects and use of management information to
control the management and the company as a whole.
3. Explain the contemporary management issues: Using contemporary mindset mindset that
will be used throughout this course will provide a paradigm for running a global business
environment

COURSE SCHEDULE
Topic Teaching
Session Sub Topic
(References) Method
1 The Nature of 1. Basic Concepts Tutorials and
Management Control 2. Boundaries of Management Discussion /
Systems Control Questions &
(Anthony & Govindarajan 3. Road Map for The Reader Answers
Chapter 1) 4. Summary
5. Case 1-1 : Nucor Corporation
6. Case 1-3 : Xerox Corporation
2 Understanding Strategies 1. Goals 1.
(Anthony & Govindarajan 2. The Concepts of Strategy Topic
Chapter 2) 3. Corporate-Level Strategy Presentation
4. Business Unit Strategies of Chapter 2
5. Summary (Group 1)
6. Case 2-1 & 2-2 : Encyclopedia 2.
Britannica, Inc. (A) and (B) Case Presentation
7. Case 2-4 : Cisco Systems (A) of Chapter 2
(Group 2)

1
Topic Teaching
Session Sub Topic
(References) Method
3 Behavior in Organizations 1. Goal Congruence 1. Topic
(Anthony & Govindarajan 2. Informal Factors That Presentation
Chapter 3) Influence Goal Congruence of Chapter 3
3. The Formal Control System (Group 1).
4. Types of Organizations 2. Case
5. Functions of the Controller Presentation
6. Summary of Chapter 3
7. Case 3-1: Southwest Airlines (Group 2)
Corporation
8. Case 3-2 : Nucor Corporation
(B) :

4 EXAM 1

5 Responsibility Centers : 1. Responsibility Centers 1. Topic


Revenue and Expense 2. Revenue Centers Presentation
(Anthony & 3. Expense Centers of Chapter 4
Govindarajan Chapter 4) 4. Administrative and Support (Group 2)
Centers 2. Case
5. Research and Development Presentation
Centers of Chapter 4
6. Marketing centers (Group 1)
7. Summary
8. Case 4-1: Vershire Company
9. Case 4-2 : New Jersey
Insurance Company
6 Profit Centers 1. General Consideration 1. Topic
(Anthony & Govindarajan 2. Business Unit as Profit Centers Presentation
Chapter 5) 3. Other Profit Centers of Chapter 5
4. Measuring Profitability (Group 2)
5. Summary 2. Case
6. Case 5-2 : North Country Auto, Presentation
Inc of Chapter 5
7. Case 5-3 : Analog Devices, (Group 1)
Incorporated : MEMS
7 Transfer Pricing 1. Objectives of Transfer Prices Tutorials and
(Anthony & Govindarajan 2. Transfer Pricing Methods Discussion /
Chapter 6) 3. Pricing Corporate Services Questions &
4. Administration of Transfer Answers
Prices
5. Appendix : Theoritical
Considerations
6. Case 6-1 : Transfer Pricing
Problem
7. Case 6-2 : Birch Paper
Company

2
Topic Teaching
Session Sub Topic
(References) Method

MID EXAM

8 Measuring and 1. Structure of the Analysis Tutorials and


Controlling Assets 2. Measuring Assets Employed Discussion /
Employed 3. EVA versus ROI Questions &
(Anthony & Govindarajan 4. Additional Consideration in Answers
Chapter 7) Evaluating Managers
5. Evaluating the Economic
Performance of the Entity
6. Summary
7. Case 7-4 : Aloha Products
8. Case 7-5 : Dell Computer
Corporation

9 Strategic Planning 1. Nature of Strategic Planning 1.


(Anthony & Govindarajan 2. Analyzing Proposed New Topic
Chapter 8) Programs Presentation
3. Analyzing Ongoing Programs of Chapter 8
4. Strategic Planning Proses (Group 1)
5. Summary 2.
6. Case 8-1 : Allied Office Case Presentation
Products of Chapter 8
7. Case 8-2 : Hasbro Interactive (Group 2)

10 Corporate Governance, 1. Law and regulation 1. Topic


Important Control-Related 2. The Sarbanes-Oxley Act of Presentation
Roles, And Ethics 2002 of Chapter 13
(Kenneth A. Merchant & 3. Boards of Directors (Group 1)
Wim A. Van der Stede, 4. Audit committees 2. Case
Chapter 13) 5. Conclusion Presentation
6. Vector aero motive of Chapter 13
corporation golden (Group 2)
parachutes?
7. Pacific sun wear of
California, Inc.
8. Financial reporting
problems at Molex, Inc
11 EXAM 2

3
Topic Teaching
Session Sub Topic
(References) Method
12 The effects of 1. Environmental Uncertainty 1. Topic
Environmental 2. Organizational Strategy Presentation
Uncertainty, 3. Multinationality of Chapter 16
Organizational Strategy, 4. Conclusion (Group 2)
and Multinationality on 5. ConAgra Grocery Product 2. Case
Management Control Company Presentation
Systems 6. Lincoln Electric : of Chapter 16
(Kenneth A. Merchant & Venturing Abroad (Group 1)
Wim A. Van der Stede, 7. Teco Electric & Machinery
Chapter 16) Co, Ltd
8. Kooistra Autogroep
13 Management Control 1. Differences between for- 1. Topic
Systems in Not-for-profit profit and not-for-profit Presentation
Organization organizations of Chapter 17
(Kenneth A. Merchant & 2. Goal ambiguity and (Group 2)
Wim A. Van der Stede, conflict 2. Case
Chapter 17) 3. Difficulty in measuring Presentation
performance accounting of Chapter 17
differences (Group 1)
4. External scrutiny
5. Employee characteristics
6. City of Yorba Linda,
California
7. Boston Lyric Opera
8. University of Shoutern
California : Responsibility
Center management
Systems
14 COMPANY VISIT
(TENTATIVE)

FINAL EXAM

EVALUATION METHOD AND CRITERIA


1. Topic Resume
a. The group is tasked to present the topic, shall collect power point summary of the
material before classes begin.
b. The percentage of topic resume of the task group (30%) based on the value of the
topic resume conducted in groups in the form of absolute values in the range of 0 to
100.
c. The grade of topic resume is the same for all group members.
2. Assignments given by instructors made during lectures. There is no tolerance for late
excercise, unless there are justifiable reasons. Plagiarism, cheating, copy-paste, use
translation software without arranging with English well, may cancel the relevant
components of the assessment.
3. Your grade for the course will be determined as follows:

4
Exam 1 or 2 .................................................................................... 25 %
Excercise …..……….................................................................. 30 %
Softskill .……………................................................................ 20%
Mid/Final Exam + Company Visit ..……………........................... 25%

Soft skills attributes:


1. Disclipine, include: timely on delivery the excersise and comply with disciplinary course.
2. Communication, include: the ability of expressing an opinion and respect for the other
opinion, the ability to ask, the ability to answer and presentation skills.
3. Confident, include: confident when asked, confident when answer the questions, and
confident when do the excercise in class.

PARTICIPATION IN GROUP DISCUSSION


Grade of active participation in group discussions (20%) calculated based on the average
value of the activity in the classroom and class attendance. This value is obtained at each
meeting, with the following provisions:

Frequency Grade
0 times 60
1 times 65
2 - 4 times 70
5 - 7 times 80
7 - 10 times 85
> 10 times 90
Class Attendance = % Students Attendane x 90

REFERENCES
1. Management Control Systems, Performance Measurement, Evaluation and
Incentives, Third Edition 2012, Kenneth A. Merchant & Wim A. Van der Stede, Prentice
Hall
2. Management Control Systems, Twelfth International Edition 2007, Robert N Anthony
& Vijay Govindarajan, McGraw-Hill International Edition