COURSE SYLLABUS

SCHOOL OF ACCOUNTANCY

A globally competitive institution, faithful to the teachings and tradition of the Catholic Church working towards the development of the person following the
VISION
examples of St. Arnold Janssen.
MISSION To develop and enhance the capabilities of the person to become a witness to the Word and responsive to the demands of the society.
 GLOBAL COMPETENCE
 CULTURAL SENSITIVITY
GOALS
 ACADEMIC EXCELLENCE
 SVD SPIRITUALITY
CORE VALUES Integrity, Social Responsibility, Excellence, Evangelization
Course Title STRATEGIC BUSINESS ANALYSIS
Course Code AC_StratBusnAnal
School Year and Semester AY 2023-2024, 2nd Semester
Mary Jane R. Bautista
Certified Public Accountant/Master in Business Administration
Faculty
Tel No: +63 (043) 288-8686 loc. 225
Email: bautistajaneski@dwcc.edu.ph
Course Pre-Requisites AC_StratMgt & AC_FinMgt
This subject covers the complex modern industrial organizations within which the various facets of decision making and controlling operations take place. This
subject deals with the application of techniques and concepts focusing on segment reporting, profitability analysis and decentralization, information for decision
Course Description making (short term and long term), decision making affecting short run operations of the company and capital budgeting decisions. This subject will also provide an
advanced study of the interface between modern managerial accounting and the business functions of strategic planning, marketing, manufacturing and human
resource management.
Credit Units 3 units
1. Resolve business issues and problems, with a global and strategic perspective using knowledge and technical proficiency in the areas of financial accounting
and reporting, cost accounting and management, accounting and control, taxation and accounting information systems.
2. Conduct accountancy research through independent studies of relevant literature and appropriate use of accounting theory and methodologies.
Link to Program Outcomes
3. Employ technology as a business tool in capturing financial and non-financial information, generating reports and making decisions.
4. Apply knowledge and skills that will successfully respond to various types of assessments (including professional licensure and certifications)
5. Confidently maintain a commitment to good corporate citizenship, social responsibility and ethical practice in performing functions as an accountant.
 On completion of this course students should :
1. Develop skills of analysis, evaluation and synthesis in cost and management accounting and, in the process, create an awareness of current developments
and issues in the area.
Course Learning Outcomes 2. Explain and apply decentralization, responsibility accounting, and balanced scorecard concepts.
3. Understand the importance of defining the business need correctly and pursuing a thorough analysis of the internal and external environments of the
enterprise before choosing the solution.

1. Obtain a basic understanding of strategic business analysis concepts.

2. Apply relevant information in marketing and production decisions.
3. Understand and apply the different techniques/ basis in evaluating the performance of responsibility
Course Objectives
centers.
4. Understand capital budgeting techniques and how they are used in screening capital investment projects.
5. To show the ways of capturing the value drivers through mergers and acquisitions.

Session Number Teaching Learning Activities (TLAs)

Course Learning Outcomes Topic/Content Assessment
(by week)
VMGC discussion in relation to the course
1st Week Personal Reflection on the VMGC of DWCC Essay

1. Developed skills of analysis, 1.0 Strategic Business Analysis Flipped classroom

evaluation and synthesis in cost and 1.What is SBA? Case Analysis:
management accounting and, in the 1.1 Characteristics Digital exit slips “What is the most important Chipotle
1st Week - 3rd
process, create an awareness of 1.2 Challenges faced by Business in Strategically thing you learned today?”
Week
current developments and issues in Analyzing a Business
the area. 1.3 Advantages and Disadvantages Offline problem solving

1. Developed skills of analysis,
evaluation and synthesis in cost and
management accounting and, in the
process, create an awareness of
4th-5th Week current developments and issues in
the area.
2.0 Analysis of Special Decisions “The Bakit List” – ask the students to make a list Problem solving
2.1 Two Approaches in Solving Short-term decision problems of the topics they do not understand from the assignments
2.1.2 Total Approach previous topics
2.1.2 Differential Approach
2.2 Make or Buy Decision Offline problem solving
2.3 Adding or Dropping Products/Segments
Pair and share
2.4 Sell Now or Process Further,
2.5 Special Sales Pricing
 2.6 Utilization of Scarce Resources
2.7 Shutdown or Continue Operations, Pricing Products and
Services)

PRELIMINARY EXAMINATION

3.0 Responsibility Accounting and Decentralization Brainstorming about segment reporting Quiz
3.1 Decentralization in Organizations (Advantages and
Disadvantages of Decentralization) Socratic dialogue
6th Week
3.2 Decentralization and Preparation of Segment Reports
3.3 Responsibility Centers Problem solving

2. Explain and apply decentralization,
responsibility accounting, and
balanced scorecard concepts.
7th Week
8th
- 9th
WEEK
2. Explain and apply decentralization,
responsibility accounting, and
balanced scorecard concepts.
10th Week
4.0 Performance Evaluation of Responsibility Centers Case study Quiz
4.1 Levels of Segmented Statements, Sales and
Contribution Margin, Traceable and Common Fixed Pair and share
Costs, Segment Margin, Segmented Financial
Information on External Reports, Hindrances to Proper Presentation of segmented reports in excel
Cost Management,
4.2 Rate of Return for Measuring Managerial Problem solving
Performance, Controlling the Rate of Return,
4.3 Residual Income,
4.4 Economic Value Added
5.0 Transfer Pricing Socratic dialogue Quiz
5.1 Rationale, The Need for Transfer Price
5.2 Alternative Transfer Pricing Schemes (Minimum Reading online article
Transfer Price, Market-based Transfer Price, Cost-based http://www.lteconomy.it/en/news-en/notizie-della-
Transfer Price, Negotiated Transfer Price) settimana/transfer-pricing-how-multinationals-
5.3 Transfer Price for Services avoid-tax-corporation
5.4 Multinational Transfer Pricing Problem solving
6.0 The Balanced Scorecard The Bakit List” – ask the students to make a list Quiz
6.1. Activity-Based versus Strategic-Based Responsibility of the topics they do not understand from the
Accounting previous topics
6.2 Basic Concepts of the Balanced Scorecard
6.2.1 What is a balanced scorecard? Socratic dialogue
6.2.2. Perspectives of the balanced scorecard
 6.2.3 Responsiveness, Cycle Time, Velocity Pair and share
6.2.4 Manufacturing Cycle Efficiency
6.2.5 Linking measures to strategy Problem solving
a. Single Loop Feedback
b. Double Loop Feedback
c. Strategy Map
6.3 Strategic Scorecards and Key Performance Indicators

MIDTERM EXAMINATION
1. Developed skills of analysis, 7.0 Capital Budgeting Overview Flashcards Quiz
evaluation and synthesis in cost and 7.1 Capital Budgeting Defined
management accounting and, in the 7.2 Characteristics of a Capital Investment Decision Socratic dialogue
11th Week process, create an awareness of 7.3 Categories of Capital Investment
current developments and issues in 7.4 Elements of Capital Budgeting Pair and share
the area. 7.5 Process of Capital Budgeting
Problem solving
8.0 Capital Budgeting – Cash Flow Analysis The Bakit List” – ask the students to make a list Quiz
8.1 Categories of Project Cash Flow of the topics they do not understand from the
Understand the importance of defining 8.1.1 Operating previous topics
the business need correctly and 8.1.2 Investing
pursuing a thorough analysis of the 8.1.3 Financing Flashcards
12th Week internal and external environments of 8.2 Net Initial Investment or Project Cost
the enterprise before choosing the 8.3 Net (Annual) Cash Returns Socratic dialogue
solution. 8.4 Terminal Cash Flow
Pair and share

Problem solving
9.0 Screening Capital Investment Proposals Flashcards Quiz
Understand the importance of defining
9.1 Non-discounted cash flow techniques
the business need correctly and
9.1.1 Payback period Socratic dialogue
pursuing a thorough analysis of the 9.1.2 Bail-out period
13th -14th Week internal and external environments of 9.1.3 Accounting Rate of Return Pair and share
the enterprise before choosing the 9.2 Discounted Cash Flow Techniques
solution. 9.2.1 Net Present Value Problem solving
9.2.2 Discounted Rate of Return

10.0 Capital Budgeting – Other Topics
Understand the importance of defining
the business need correctly and
pursuing a thorough analysis of the
15th Week internal and external environments of
the enterprise before choosing the
solution.
Understand the importance of defining
the business need correctly and
pursuing a thorough analysis of the
16th -18th Week internal and external environments of
the enterprise before choosing the
solution.
Course References:
Noreen, E., Brewer, P. and Garrison, R.
17th Edition, Copyright: 2021
Managerial Accounting for Managers
Mc Graw Hill
9.2.3 Payback Reciprocal
9.2.4 Profitability Index
9.2. 5 Discounted Payback period
PREFINAL EXAMINATION
Flashcards Quiz
10.1 Preference Decisions - The Ranking of Investment
Projects Socratic dialogue
10.2 Comparing Preference Rates
10.2.1 Crossover/Fisher Rate Pair and share
10.3 Inflation and Capital Budgeting
10.4 Optimal Capital Budget Problem solving
10.5 Ranking projects with unequal lives
10.5.1 Equivalent Annual Annuity Method
10.5.2 Replacement Chain Method
11.0 Mergers and Acquisitions (M&A) Flashcards Quiz
11.1 Types of transactions
11.1.1 Stock purchase Socratic dialogue
11.1.2 Statutory merger or consolidation
Pair and share
11.1.3 Asset purchase
11.2 Preparing for the M&A
Problem solving
11.2.1 Planning the M&A
11.2.2 Issues to be considered
11.3 Due diligence
11.4 Strategic planning and implementation
11.5 Organizing the work
11. 6 Free Cash Flows and Strategic Value Analysis
Mowen, M., Hansen, D. and Heitger, D.
7th Edition, Copyright 2018
Managerial Accounting: The Cornerstone of Business Decision Making
Cengage Learning

Zimmerman, J.
10th Edition
Copyright: 2020
Accounting for Decision Making and Control
Mc Graw Hill

Whitecotton, S., Libby, R. and Phillips, F.

4th Edition, Copyright: 2020
Managerial Accounting
Mc Graw Hill

Blocher, E. and Stout, D., Juras, P. and Smith, S.

8th Edition, Copyright: 2019
Cost Management: A Strategic Emphasis
Mc Graw Hill

Warren, C., Tayler W.

15th edition, Copyright 2020
Managerial Accounting Cengage

Hilton, R. and Platt, D.

12th Edition, Copyright: 2020
Managerial Accounting: Creating Value in a Dynamic Business Environment
Mc Graw Hill

Berk, Jonathan and DeMarzo, Peter

5th Edition Copyright 2020
Corporate Finance
Pearson
Brealy, R., Myers, S.
12th Edition
Principles of Corporate Finance
Mc-Graw Hill

Additional Supplementary Materials:

Course Requirement: Attainment of a grade of 82%

1. Students are allowed 11 hours of absences. All absences after that shall mean excessive absences, which will merit a
grade of 70%.
2. The student’s responsibility is to come to each class prepared. He/she is also expected to take all examinations on the
dates scheduled. He/she should read the assigned materials and solve assigned problem materials prior to class. He is
expected to attend each class and participate actively in the discussion.
3. Special exams/ quizzes will be allowed only for valid reasons (see grading policy). A permit for special examination
should be approved by the dean before a special examination maybe given.
4. Students are expected to be academically honest. Cheating, lying and other forms of immoral and unethical behavior
will not be tolerated. Any student found guilty of cheating in examinations or plagiarism in submitted course
requirements will (at a minimum) receive 70% or failure in the course.
Course Policies: 5. Cellular/Mobile phones should always be in silent mode during class hours; he use of cellular phone is prohibited in
class unless a special permission is sought. Cellular phones cannot be used as calculator during examination.
6. Borrowing of calculators during examination is strictly prohibited.
7. Any complaints (teaching, grades, etc) against the teacher or against classmates (relative to the class) should be
properly addressed to the dean for appropriate action. Students may seek the help and guidance of the Dean of
Accountancy in resolving the issue with the subject-teacher.
8. The grading system will be 10% for preliminary examination, 15% for midterm, 20% for the pre-finals and 25% for the final
examinations. The remaining 30% will come from the class standing divided among: Quizzes (15%), Projects (5%), Attendance,
Recitation, Assignment & Seatworks (10%).
Consultation Schedule: Monday & Thursday 2-5 P.M.

ASSESSMENT
COURSE
PERFORMANCE INDICATORS EVIDENCES OF PERFORMANCE
OUTCOMES

1. Developed skills of analysis, evaluation 1. Answered all exercises, problems and quizzes with a minimum grade of Submitted quizzes and other classworks.
and synthesis in cost and management 82%.
accounting and, in the process, create an 2. Can formulate solution for a business’ strategic problems.
awareness of current developments and 3. Perform a thorough analysis of business problems.
issues in the area.
2. Explain and apply decentralization,
responsibility accounting, and balanced
scorecard concepts.
3. Understand the importance of defining
the business need correctly and pursuing
a thorough analysis of the internal and
external environments of the enterprise
before choosing the solution.

Prepared by: Reviewed and Recommended for Approval by: Approved by:

Mary Jane R. Bautista,CPA,MBA Leneilyn M. Poblete, CPA BR. HUBERTUS GURU, SVD, Ed.D.
Faculty/School Dean Program Coordinator Vice-President for Academic Affairs