SEMESTER LEARNING PLAN

SUBJECT : Management Control Systems Semester: V Code: 413EA3 Credit: 3

PROGRAM : Accounting Lecturer: Harryanto, SE, PGD Acc., M.Com, Ph.D.
COMPETENCIES :
Main Competencies:
1. Able to present accounting information for management for planning, operating, controlling and making economic
decisions
2. Can explain the form of management control in various types of organizations, different levels of management and
strategies

Supporting Competencies
1. Understand type of organization, level of management and various types of strategies to achieve organizational goals
2. Having local and global insight related to the scope of management control
3. Able to use financial and non-financial information to measure management and organizational performance
4. Able to manage and appreciate sociocultural diversity within the scope of management control

Other Compegtencies:
Able to implement maritime values within the scope of management control.

Learning Objectives: After studying this subject, students are expected to be able to:
1. explain the scope and conceptual framework of the management control system
2. explain the concept of strategy and strategy formulation at the corporate level and business unit level
3. describes the management control environment which includes the implementation and implications of management
control in various types of responsibility centers
4. explains the management control process which includes planning, controlling, measuring performance and
management compensation
5. explains management controls for different strategies and for service organizations

1
Week Learning Objectives Learning Materials Learning Strategi Evaluation Weight
(%)
1 Committed to Lecturing contract and  Lecturing  understanding lecturing 6
Are able to explain conceptual framework of the basic concept of management control  discussion contract
management control system and related aspects systems  Understanding conceptual
framework of a management
control system

2 Are able to explain the definition of formulation Understanding Strategy  Lecturing  Ability to propose, response
proses, strategy types and aspect with affect the  discussion and answering about general
strategy picture of strategy,
 suitability of RMK and
learning material

3 Able to explain various aspects of behavior that are Organizational Behaviour  Lecturing  Ability to propose, response 6
classified in formal and informal systems and their  discussion and answering about
influence on goal congruence in various types of organisational behaviour,
organizations  suitability of RMK and
learning material

4 Able to explain the definition and nature of the  Lecturing  Ability to propose, response 6
responsibility center, the types / types of Responsibility centers - revenue and  discussion and answering about
responsibility and the form of control in each type of cost centers revenue and cost centers,
responsibility center, especially the revenue center  suitability of RMK and
and cost center learning material

5 Able to explain conditions required for Responsibility center – profit center  Lecturing  Ability to propose, response 6
implementation of profit centers, concept of profit,  discussion and answering about profit
advantage and disadvantage of profit centers and centers,
type, measureament of profitability.  suitability of RMK and
learning material

6 Able to explain the objectives, methods of Transfer Pricing  Lecturing  Ability to propose, response 6
determining, and how to manage transfer prices and  discussion and answering about
pricing of corporate services (head office). transfer Pricing,

2
  suitability of RMK and
learning material

7 Able to explain and apply various methods / Measuring and managing assets  Lecturing  Ability to propose, response 6
approaches of measuring assets being managed employed  discussion and answering about
(assetss employed) to calculate Return On Investment measuring and managing
and Residual Income, as well as using alternative assets employed,
approaches in evaluating manager's performance and  suitability of RMK and
economic performance. learning material

8 Mid-term examination 8

9 Able to explain the nature and relationship of strategic Perencanaan strategis  Lecturing  Ability to propose, response 6
planning with the formulation of strategy, the benefits Strategic planning  discussion and answering about
and limitations of strategic planning, structure and measuring and managing
content of programs, organizational relations, using assets employed,
several tools in analyzing new programs proposed and  suitability of RMK and
ongoing programs, and the process of formulating learning material
strategic planning
10 Able to explain the nature of a budget and its Budget Preparation  Lecturing  Ability to propose, response 6
relationship with strategic planning and its differences  discussion and answering about
with forecasting (forcasting), the usefulness of a measuring and managing
budget, type / type of budget, budget preparation assets employed,
process and behavioral aspects of a budget  suitability of RMK and
learning material

11 Able to explain, calculate and apply variance analysis, Analyzes of financial performance report  Lecturing  Ability to propose, response 6
deviation in practice, limitations of deviation analysis,  discussion and answering about
consideration of other information, consideration of measuring and managing
behavioral aspects in performance evaluation assets employed,
 suitability of RMK and
learning material

12 Able to explain the concept of performance measures, Performance Measurement  Lecturing  Ability to propose, response 6
key success factors in several forms of performance  discussion and answering about

3
 measures (including the Balanced Scorecard), measuring and managing
implementation of performance measures and assets employed,
difficulties in implementing them  suitability of RMK and
learning material

13 Able to explain the characteristics of various types of Management Compensations  Lecturing  Ability to propose, response 6
short-term and long-term incentive compensation  discussion and answering about
plans, types of incentives for corporate officials and measuring and managing
business unit managers, and agency theory assets employed,
 suitability of RMK and
learning material

14 Able to explain different strategies at both the Management control for differentiated  Lecturing  Ability to propose, response 6
corporate and business unit levels and the form of strategy  discussion and answering about
control that matches each of these strategies management control for
differentiated strategy,
suitability of RMK and
learning material

15 Able to explain the characteristics of service Management control for service  Lecturing  Ability to propose, response 6
organizations, types of control that are considered organizations  discussion and answering about
suitable for different types of service organizations measuring and managing
assets employed,
 suitability of RMK and
learning material

16 Final Examination 8

Total 100

4
 LEARNING CONTRACT

Subject : Management Control Systems

Subject Code : 413EA3

1. COURSE BENEFIT

Management Control System course is a subject that must be programmed by all Accounting Department
students in the Faculty of Economics, University of Hasanuddin. This course is useful in building basic
knowledge about management control systems in business sector organizations.

2. DESCRIPTION OF COURSE

This course discusses the concept of management control and goal congruence as the core of a management
control system that is induced to various types of responsibility centers, both at the corporate level and business
unit level, through a tiered process starting from strategic planning, budgeting, performance measurement to
compensation management. Apart from that, it also discusses controls for different strategies and service
organizations.
 

5
 3. LEARNING OBJECTIVES

1. Students have a basic knowledge of the scope and concepts of management control systems in business
organizations,
2. Students have knowledge of organizational behavior and its influence on management control systems,
3. Students have knowledge of concepts, the drafting process and the factors that influence strategy,
4. Students have knowledge of the control environment whose implementation is built through responsibility
centers (revenue centers and cost centers),
5. Students possess knowledge of the control and measurement of the profit center's performance through
transfer prices,
6. Students have knowledge of controlling and measuring the performance of investment centers,
7. Students have knowledge of the management control process whose implementation is built from strategic
planning, budgeting, reporting and performance measurement, to management compensation,
8. Students have knowledge about controlling different strategies and controlling service organizations.

4. LEARNING STRATEGY

1. This course uses an interactive lecture method in the form of discussions (seminars) by students who are
guided by lectures by lecturers as a form of conclusion and / or review of student discussions,
2. Discussions / seminars are conducted in a panel discussion format, where one group serves as the
presenter and another group serves as the main buffer.

5. READING MATERIAL

Robert N. Anthony and Vijay Govindarajan, Management Control Systems, 11th edition, McGraw-Hill
Companies, 2004. - (Chapters 1 through 14).

6
1. ASSIGNMENTS

Students participating in this course have the following tasks:

1. Subject material must be read by students before entering class.
2. Students are required to make a summary of course material (RMK) in groups for each topic / material to be discussed
3. Students form groups of 3-4 members and each group will present a summary of course material that is their respective assignment.
4. Every student must participate in discussions (seminars), both asking and responding to questions for participants, while presenter must
answer questions asked by other students.

2. CRITERIA ASSESSMENT

The assessment criteria in this course are:

1. Completeness and clarity of the course material summary is related to the course material summarized
2. Class participation is measured based on the frequency and quality of questions asked and / or responses to other student statements
3. The ability to answer when the presentation is measured based on the frequency and quality of answers to questions asked by other
students
4. The attendance of students 81% -100% is calculated fully, 61% -80% grades are reduced by 1 level, and less than 61% do not graduate.

The quality of questions / responses is measured by the relevance to the substance of the topic; the quality of the answer is measured by its
relevance to the substance of the question / response associated with the topic of the discussion

7
Determination of the final value is based on the accumulation of the proportions of each assessment component, with the following grade
levels:
> 85 = A 61 - 65 = C +
81 - 85 = A- 51 - 60 = C
76 - 80 = B + 45 - 50 = D
71 - 75 = B <45 = E
66 -70 = B-

1. ACADEMIC NORMAS

1. Students must dress neatly, cleanly, politely, and wear shoes (may not wear T-shirts and sandals)
2. Students must be on time, if it is no later than 15 minutes
3. Students must behave in an orderly, polite and respectful manner

2. LEARNING SCHEDULE

Minggu
Topik Bahasan Metode SCL KRITERIA PENILAIAN
ke
Kontrak Kuliah dan kerangka konseptual Sistem Pengendalian Lecture
Manajemen Discussion
I
Learning Contract, and conceptual framework of Management
Control Systems
Strategy overview Lecture
Discussion Student participation (attend,
II quality of discussion)

III Organizational Behaviour Seminar The RMK suitabile with the material
delivered
Discussion

8
 Pusat Pertanggungjawaban – Pusat Pendapatan dan Biaya Seminar The RMK suitabile with the material
Responsibility Centers – Revenue and Cost Center delivered
IV Discussion

Pusat Pertanggungjawaban – Pusat Laba Seminar The RMK suitabile with the material
Responsibility Center – Profit Center delivered
V Discussion

Transfer Pricing Seminar The RMK suitabile with the material

delivered
VI Discussion

Measuring and Managing Asset Employed Seminar The RMK suitabile with the material
delivered
VII Discussion

VIII Mid Term Examination

Strategic Planning Seminar The RMK suitabile with the material
delivered
IX Discussion

Budget Preparation Seminar The RMK suitabile with the material

delivered
X Discussion

Financial Performancce Report Analyzes Seminar The RMK suitabile with the material
delivered
XI Discussion

Performance Measure Seminar The RMK suitabile with the material

delivered
XII Discussion

Management compensations Seminar The RMK suitabile with the material

delivered
XIII Discussion

9
 Mangement Control for differentiated strategy Seminar The RMK suitabile with the material
delivered
XIV Discussion

Management control for service organizations Seminar The RMK suitabile with the material
delivered
XV Discussion

XVI Final Examination

10
 STUDENTS

TASK DESIGN FOR STUDENTS

Course : Management Control System (3 credits)

Semester :V
Study program : Accounting
Lecturer : Harryanto, SE, PGD Acc, M.Com, PhD.

Student Task: Summary of Lecture Material (Task 1)

1. Task Objectives:
a) train students' abilities in identifying and summarizing the subject matter and sub-topics of management control topics
b) train students' ability to express personal opinions systematically, structured and constructive
c) train students to accept other people's opinions
d) train students to work in groups

2. Job Description:
a) In Depth Discussion:
The topics and sub-topics discussed and exploring in each learning material.
b) What must be done and the limitations:
• Students make a summary of lecture material (RMK) in groups with regard to each topic of management learning system learning
material.
• Students present RMK as their group's assignment
• The presenter group is obliged to answer questions from other students
• Students participating in the discussion are obliged to ask questions and / or respond to other student questions.
c) Method / method of work and references used
• Is a group assignment
• RMK is made in paper form
• Students may add personal opinions that are relevant to the topic discussed.
• The main references are the books listed in the reading material above and students may read other material that is relevant to the
topic discussed.
d) Description of the resulting task output

11
 • Each group makes RMK in the form of paper typed 1.5 spaces on A4 paper between 10-15 pages for each topic according to the
Subject outline
• For presenter groups, material is also made in PowerPoint files to present

3. Assessment Criteria:
a) Completeness of the main substances and sub-sections of the summarized discussion.
b) Timeliness of collecting assignments
c) RMK neatness, including typing

                                                                                                                      .

12
 LECTURER

TASK DESIGN FOR STUDENTS

Course: Management Control System (3 credits)

Semester :V
Study program : Accounting
Lecturer : Harryanto, SE, PGD Acc, M.Com, PhD.

Job Type: Contextual Instruction (Task 2)

1. Task Objectives:
a) train students' abilities in identifying management control practices and comparing them with existing theories
b) helps students gain experience, knowledge and insights about management control practices
c) can be a substitute for the final semester exam

2. Job Description:
a) Cultivated Objects:
Discussion topics in learning material.

b) What must be done and the limitations:

• Students must survey the object institutions and observe the practices carried out at the institution related to the topic of their assignment
• Students make a survey report in groups with regard to the topic of the task.

c) Method / method of work and references used

• Is a group assignment
• Students must provide comments / opinions about the practice found with existing theories related to the topic of the task
• Made once a semester

d) Description of the resulting task output

Survey report describing management control practices at the object institutions with existing theories related to the topic of the tasks of each
group

13
3. Assessment Criteria:
d) Completeness of the main substances and sub-sections of the summarized discussion.
e) Timeliness of collecting assignments
f) Neatness of reports, including typing
g) The relevance of students' opinions / comments to the topic and their findings in practice at the object institution

Dosen,

14