COURSE SYLLABUS

BACHELOR OF SCIENCE IN ACCOUNTANCY

BSA 209 – STRATEGIC COST MANAGEMENT
WCC VISION WCC MISSION

An internationally recognized educational WCC educational system is committed to

institution committed to provide industry relevant develop World
and highly competent graduates in their passion Citizens who contribute to the advancement of
for excellence and zeal for social responsibility. humanity by providing excellent and holistic
education with a firm
Christian foundation that is relevant,
responsive to the needs of the industry, global
in scope, nationalistic in perspective, and
culturally diverse in orientation.
CORE VALUES

Christ-centered. In my heart and mind, Christ’s love and sacrifice is treasured. In words and in
deeds, the love that was given to me through the cross is shown to my fellowmen. The truth that
has set me free remains the light that guides me in my walk.

Servant-leader. Inspired by the words of Christ, “I came not to be served but to serve,’ I help the
community through an excellent, competent, humble and righteous direction. Marked by my deep
desire to look after those who are in need, as a World Citizen, I plant the seed of my youth to the
fertile soil of authentic Christian leadership.

Excellent and Creative. In all toil and labor, I give my best effort. For every opportunity I will be the
best innovator and rejoice in the success of my pursuits.

Compassionate. I am a person of strength, yet my heart remains broken before Jesus. I realize
that God-given might shall be for those who need it the most. I am always ready to give a helping
hand, no matter how costly the sacrifice maybe. I am gentle in spirit, an epitome of unconditional
love and tenderness.

Person of Integrity. The love of God has made me a complete person. Being such, I cherish a
life that shows the virtues of Christianity. In home and school, in every work or play, wherever
and in whatever circumstances I am in, I become the salt and light that Christ commands
everyone to be. I set the example of a Godly attitude.

OBE SYLLABUS / STRATEGIC COST MANAGEMENT/ BSA 209 Page 4 of 12

- -
 GRADUATES ATTRIBUTES INSTITUTIONAL INTENDED LEARNING
OUTCOME

1. Competent Professional Demonstrate understanding and mastery of

Professional Excellence the fundamental knowledge and skills
required for effective professional practice in
the field of specialization in pursuit of
continuous improvement.

Communicate effectively across a vast range

Communication Skills
of context and audiences

Modern Technology Usage Adapt readily and appreciate

technological advancement.

2. Critical and Creative Thinker Exhibit excellence in leadership skills through

the use of creative and critical thinking strategies
in situation that require problem solving

3. Reflective Lifelong Learner Imbibe Christ –like character in words, actions

and service to fellowmen.
Christ-Centeredness
Shows humility in serving others, community
and society as a whole
Servant Leadership
Shows empathy and willingness to offer oneself
in helping others
Compassionate

Act in honest, trustworthy and responsible

Integrity manner

4. Culturally Adaptable Learner Work harmoniously with people of varying social

and cultural backgrounds
Interpersonal Skills
Maintains pride in being a Filipino amidst
Pride being a Filipino cultural diversity

COLLEGE VISION COLLEGE MISSION

OBE SYLLABUS / STRATEGIC COST MANAGEMENT/ BSA 209 Page 4 of 12

- -
 Guided by the Vision, the WCC College of
The WCC College of Accountancy aims to be Accountancy commits to pursue and provide
recognized as the leading Institution for academic highest quality, excellent and responsive
excellence in professional accounting education Accountancy programs and systems as required by
producing highly competent accountancy existing and emergent industries through
graduates who possess the knowledge, skills, and outcomes-based curriculum, continued research
values that prepare them to compete and be and community extension dedicated to the
responsive to the needs of the society and formation of morally upright accounting and
challenges of emerging global trends. finance professionals who will attain personal
growth, global competitiveness and contribute
towards national development.
PROGRAM OUTCOMES
PO1. Communicate effectively both orally and in writing using English, Filipino, mother tongue
language, and an appropriate foreign language required by the industry.
PO2. Work effectively and independently in multidisciplinary and multi-cultural teams, with other
stakeholders and manage conflict in the workplace.
PO3. Act in recognition of professional and ethical responsibility
PO4. Apply the basic concepts that underline each of the functional areas of business (marketing,
finance, human resources management, production and operations management, information
technology and strategic management) and employ these concepts in various business situations).
PO5. Demonstrate corporate citizenship and social responsibility.
PO6. Demonstrate knowledge of accounting industry.
PO7. Interpret and apply relevant laws related to accounting
PO8. Observe and perform risk mitigation activities.
PO9. Utilize information technology applications for accounting

COURSE SYLLABUS
PROGRAM: BACHELOR OF SCIENCE IN ACCOUNTANCY
COURSE CODE: BSA 209 PLACEMENT: 2nd year – Second Semester
COURSE TITLE: Strategic Cost Management COURSE DESCRIPTION:
PRE-REQUESITE/S None This course equips the learners with a thorough
NO. OF UNITS: 3 understanding of variable and absorption costing; cost,
volume and profit analysis; short term decision making;
operational budgeting; capital budgeting; responsibility
CONTACT HOURS: 3 hours/week accounting and transfer pricing.

ALIGNMENT OF PROGRAM OUTCOMES, COURSE OUTCOMES AND LEARNING OUTCOMES

PROGRAM OUTCOMES COURSE OUTCOMES

Program: ACCOUNTANCY Course: BSA 209 LEARNING OUTCOMES

PO1. Communicate effectively both
orally and in writing using English,
Filipino, mother tongue language, and
an appropriate foreign language
required by the industry.
PO2. Work effectively and
independently in multidisciplinary and
multi-cultural teams, with other
stakeholders and manage conflict in
the workplace.
PO3. Act in recognition of professional
and ethical responsibility
OBE SYLLABUS / STRATEGIC COST MANAGEMENT/ BSA 209
- -
CO1: Obtain a sufficient comprehensive
knowledge in management decision-
making processes, such the planning and
control techniques in business
operations
CO2: Describe the objectives, role and
scope of management accounting and
differentiate it from financial accounting.
CO3: Develop managerial skills and
competence considering social
LO1: Understand cost classifications
used to predict cost behaviour:
variable costs, fixed costs and mixed
costs
LO2: Define managerial accounting
and explain its relevance to business
and accounting majors.
LO3: Understand that managerial
accounting matters to one’s career
Page 4 of 12

PO4. Apply the basic concepts that
underline each of the functional areas
of business (marketing, finance, human
resources management, production
and operations management,
information technology and strategic
management) and employ these
concepts in various business
situations).
PO5. Demonstrate corporate
citizenship and social responsibility.
PO6. Demonstrate knowledge of
accounting industry.
PO7. Interpret and apply relevant laws
related to accounting
PO8. Observe and perform risk
mitigation activities.
PO9. Utilize information technology
applications for accounting
OBE SYLLABUS / STRATEGIC COST MANAGEMENT/ BSA 209
- -
responsibilities at all times. regardless of his/her major.
CO4: Obtain a sufficient comprehensive LO4: Identify relevant and irrelevant
knowledge in management decision- costs and benefits in a decision
making processes, such the planning situation.
and control techniques in business
operations
CO5: Develop and exercise professional LO5: Demonstrate Christ-
attitude by being honest, objective, and centeredness, Servant Leadership,
technically components as well as to be Excellence, Compassion and Integrity
intellectually independent in giving in all the tasks performed in the
advises and recommendations in course.
rendering management advisory
services.
CO6: Utilize the concept of different LO6: Explain how variable costing
strategic cost managements for planning differs from absorption costing and
and control purposes.
compute unit product costs under
each method.
CO7: Learn how to use computers and LO7: Prepare and interpret a CVP
other office machines and an opportunity graph and a profit graph and analyze
to apply computer skills to management
mixed cost using a scattergraph plot
accounting.
and the high-low method.
CO8: Have a thorough understanding of LO8: Explain how managerial
the basic concepts and practice of accounting involves more than just
management advisory services.
quantitative calculations.
CO9: Prepare and analyze accounting LO9: Compute the breakeven point for
data, apply it to a range of planning, a multiple product company and
control and decision-making situations
explain the effects of shifts in the sales
and adapt it to accommodate change.
mix on contribution margin and the
break-even point.
Page 4 of 12
 LEARNING PLAN

TEACHING LEARNING ASSESSMENT

WEEK ACTIVITIES TASK
LEARNING OUTCOMES TOPIC/CONTENT CLASSROOM TIME LABORATOR TIME ASSESSMENT TOOL RESOURCES
ALLOTMENT Y ALLOTMENT
/RLE
1-3 LO5: Demonstrate Rubric
Christ-centeredness, MISSION/VISION Warm Up Activity: Ice breaker 3.0 Hours Seatwork Orangeapp
CORE VALUES Classin
Servant Leadership, PROGRAM Schoology
Introduction
Excellence, Compassion OUTCOMES Recitation PPT Presentation
and Integrity in all the
tasks performed in the Introduction Quiz
course. Textbook:
WCC Mission/Vision Brewer, P. et al. Introduction
College to Managerial Accounting (8th
LO2: Define managerial Mission/Vision edition, 2019) McGraw – Hill
accounting and explain Core values
College Attributes Education
its relevance to business
and accounting majors. Lesson Proper
Classroom
Interactive Discussion
Orientation Collaborative Learning
LO3: Understand that Classroom Policy
managerial accounting Grading System
Differentiate Financial &
matters to one’s career Management Accounting
Managerial
regardless of his/her Accounting: An
major. Overview
 What is managerial
accounting?
 Why does
managerial
accounting matter
to your career?

OBE SYLLABUS / STRATEGIC COST MANAGEMENT/ BSA 209 Page 7 of 12

QR-VPED-034 REV.001feb.2018
 Managerial
accounting beyond
the numbers
Managerial
Accounting and Cost
Concepts
 Cost classifications
for assigning costs
to cost objects
 Cost classifications
for manufacturing
companies
 Cost classifications
for preparing
financial statements
 Cost classifications
for predicting cost
behaviour
 Cost classification
for decision making

Using different cost

classifications for
different purposes
4-5 LO4: Identify relevant Variable Costing and Seatwork Rubric
and irrelevant costs and Segment Reporting: Lesson Proper 3.0 Hours Orangeapp
Interactive Discussion Classin
benefits in a decision Tools for Assignment
Collaborative Learning Schoology
situation. Management
PPT Presentation
 Overview of
Concept Overview videos: Group
absorption and Variable Costing and Segment
LO6: Explain how Recitation
variable costing differs variable costing Reporting Textbook:
from absorption costing  Reconciliation of Quiz Brewer, P. et al. Introduction
variable and Integration Exercise: Variable to Managerial Accounting (8th
and compute unit
absorption costing Costing vs. Absorption Costing edition, 2019) McGraw – Hill
product costs under
 Advantages of Education
each method.
variable costing and

OBE SYLLABUS / STRATEGIC COST MANAGEMENT/ BSA 209 Page 7 of 12

QR-VPED-034 REV.001feb.2018
 the contribution
approach
 Segmented income
statements and the
contribution
approach
 Segmented income
statements –
decision making and
break-even analysis
 Segmented income
statements –
common mistakes

Income statements –
an external reporting
perspective

6 PRELIM EXAMINATION
LO7: Prepare and Cost-Volume-Profit Lesson Proper Seatwork Rubric
Interactive Discussion
interpret a CVP graph and Relationships Collaborative Learning 3.0 Hours Orangeapp
 The basics of CVP Classin
a profit graph and Recitation Schoology
analyze mixed cost using analysis PPT Presentation
a scattergraph plot and  Break-even analysis Think, pair and share: Presentation Quiz
the high-low method. and target profit of their homework.
analysis Textbook:
 CVP Considerations Brewer, P. et al. Introduction
7-9 to Managerial Accounting (8th
in choosing a cost
edition, 2019) McGraw – Hill
structure
Education
 Structuring sales
commissions
 The concept of sales
mix

Analyzing Mixed Costs

OBE SYLLABUS / STRATEGIC COST MANAGEMENT/ BSA 209 Page 7 of 12

QR-VPED-034 REV.001feb.2018
 LO1: Understand cost Master Budgeting Lesson Proper 3.0 hours Recitation Rubric Orangeapp
 Why and how do Interactive Discussion Classin
classifications used to Collaborative Learning Schoology
predict cost behaviour: organizations create PPT Presentation
budget? Seatwork
variable costs, fixed costs Concept Overview videos:
and mixed costs  The master budget: Master Budgeting
Quiz Textbook:
an overview
 Preparing the master Brewer, P. et al. Introduction to
Managerial Accounting (8th
10-13 budget
edition, 2019) McGraw – Hill
Education

12 MIDTERM EXAMINATION
14- LO8: Explain how Performance Lesson Proper 3.0 hours Recitation Orangeapp
15 Measurement in Interactive Discussion Classin
managerial accounting Collaborative Learning Schoology
Decentralized Seatwork
involves more than just PPT Presentation
quantitative calculations. Organizations:
 Decentralization in Think, pair and share: Presentation of
their homework. Quiz
organizations Textbook:
 Responsibility Brewer, P. et al. Introduction
accounting to Managerial Accounting
 Evaluating investment (8th edition, 2019) McGraw –
center performance – Hill Education
return on investment
 Residual income
 Operating
performance
measures
 Balanced scorecards
 Economic value

OBE SYLLABUS / STRATEGIC COST MANAGEMENT/ BSA 209 Page 7 of 12

QR-VPED-034 REV.001feb.2018

LO9: Compute the
breakeven point for a
multiple product company
and explain the effects of
shifts in the sales mix on
contribution margin and the
break-even point.
16-17
18
OBE SYLLABUS / STRATEGIC COST MANAGEMENT/ BSA 209
QR-VPED-034 REV.001feb.2018
added (EVA)
 Transfer pricing
Differential Analysis: Lesson Proper 3.0 hours Recitation Orangeapp
The Key to Decision Interactive Discussion Classin
Collaborative Learning Seatwork Schoology
Making
PPT Presentation
 Decision making: six
Problem – solving
key concepts
Quiz
 Identifying relevant Textbook:
costs and benefits Brewer, P. et al. Introduction
 Decision analysis: the to Managerial Accounting
total cost and (8th edition, 2019) McGraw –
Hill Education
differential cost
approaches
 Adding and dropping
product lines and
other segments
 Make or buy decisions
 Special order
decisions
 Volume trade-off
decisions
 Joint product costs
and sell or process
further decisions
 Activity-based costing
and relevant costs
FINAL EXAMINATION
Page 7 of 12
 COURSE POLICIES

1. ATTENDANCE: A student is required to attend his classes regularly. Punctuality is an essential part of class attendance. When a student accumulates absences that are equivalent to 20% or more of the required
number of hours in this subject, he/she automatically obtains a grade of 5.0.
2. CLASS PARTICIPATION: All students are strongly encouraged to ask questions during class sessions. Students can also present their ideas on topic regardless of whether they are consistent with those of the
instructor or author of the textbook they are using. Students are not free to talk or whisper with individual during class session.
3. MISSED EXAMS AND ASSIGNMENT: Students who will miss any major examination will be given a chance to take the said examination after a week of the scheduled major examination and will be required to
present a special permit from the cashier’s office. No make up for any missed quizzes nor assignment
4. ACADEMIC HONESTY: All students are to adhere to high standards of integrity in their academic work. Plagiarism and cheating are not acceptable and will not be condoned by the college. Students involved in such
activities are subject to serious disciplinary action. For further explanation on this topic, please refer to the WCC Student Handbook.
RADING SYSTEM
PRELIM GRADE Average of quizzes (3 quizzes) + Class standing ( Recitation, Term paper, Seatwork, Oral Report,
Assignment) +Prelim Exam
3
MIDTERM GRADE Average of quizzes (3 quizzes) + Class standing ( Recitation, Term paper, Seatwork, Oral Report,
Assignment) + Midterm Exam
3
FINAL GRADE Average of quizzes (3 quizzes) + Class standing ( Recitation, Term paper, Seatwork, Oral Report, Assignment) + Final Exam
3
REFERENCES
TEXTBOOKS Brewer, P. et al. Introduction to Managerial Accounting (8 th edition, 2019) McGraw – Hill Education
Weygant, J. et al. Managerial Accounting: Tools for Decision Making GE (2019) John Wiley & Sons, Inc.

World Citi Library Electronic Databases

OTHER REFERENCES: * Academic Expanded ASAP Electronic Journal Database
* Gale Virtual Library References
* World Book On-line Database
* Philippine E-Journal

JOURNALS Highest Standard, The Official Technical Journal of the Board of Accountancy

Accounting Coach - https://www.accountingcoach.com

Companion Website - http://www.cengage.com/cgi-wadsworth/course_products_wp.pl?
WEBSITES: fid=M20b&product_isbn_issn=9781133626985&token=6F4A3B1AF69025AD85637F9210DB14C05FD2640BEE987EC88864E0B270F0367
308A3034B51902F662BA1D273055B8D3C

OBE SYLLABUS / Strategic Cost Management/ College of Accountancy Page 12 of 12

- -
 Prepared by: Reviewed by: Reviewed by: Approved by:

ROSELYN M. SAGCAL, CPA

Chief Librarian Authorized Representative, Program Head, College of Accountancy
Faculty
Curriculum and Syllabi Committee

OBE SYLLABUS / Strategic Cost Management/ College of Accountancy Page 12 of 12

- -