UNIVERSITAS DIPONEGORO

FACULTY OF ECONOMICS AND BUSINESS

DEPARTMENT OF ACCOUNTING
UNDERGRADUATE PROGRAM

SYLLABUS
AKUNTANSI MANAJEMEN (Management Accounting)

Subject Code: EAK21346 Credit Value: 3 Smt: 4th

Lecturers: 1. Prof.Drs. Mohamad Nasir, M.Si, Ph.D, Ak, CA

2. Dr. Etna Nur Afri Yuyetta, S.E, M.Si. Ak. CA

This course teaches students basic concepts of accounting information as a management tool in performing their tasks and
Course Objective understand how managers are likely to use and react to the information in a range of businesses and provide a context for
understanding and reacting to the dramatic ways in which business is changing. Accordingly, this course introduces the student
to the essential elements of management accounting, brings them through the planning and control techniques of budgeting,
shows them how to allocate costs to products or services, and introduces them to analytical techniques such as break-even

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 analysis, and simple regression analysis. The discussion includes changing role of management accounting in a dynamic
business environment, Cost Concept, Activity-Based Costing, Activity Based Management, Cost-Volume-Profit Relationships,
Variable Costing and Segment Reporting, Target Costing and Cost Analysis for Pricing Decisions, Budgeting, Performance
Measurement, Decision Making, Cost Of Quality and Sustainability, and Lean Manufacturing.

Student Learning Upon successful completion of the class, students should be able to:
Outcomes:
1. Explain how technological change, competition and globalization, and customer preferences can affect an organization
and its management accounting system.
2. Determine the cost of manufacturing a product or providing a service.
3. Evaluate the impact of cost allocation and activity-based costing
4. Explain the cost behaviour for various levels of activity and assessing cost-volume-profit relationships
5. Evaluate the decentralized operations by comparing actual and budgeted costs
6. Evaluate special decision-making situations by comparing differential revenues and costs, pricing products, and
managing bottlenecks
7. Explain lean manufacturing, activity analysis, JIT and inventory management
8. Evaluate company performance using the balanced scorecard, corporate responsibility metrics, and financial
statements
9. Evaluate costs of quality

Required Materials Hilton, Ronald W. and David E. Platt, MANAGERIAL ACCOUNTING: CREATING VALUE IN A DYNAMIC BUSINESS
ENVIRONMENT, 11TH EDITION, McGraw-Hill Education (2020)_HP

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Supplementary Brewer, Peter C., Ray H.Garrison, and Eric W. Noreen, INTRODUCTION TO MANAGERIAL ACCOUNTING, EIGHTH EDITION,
Materials McGraw-Hill (2019)_BGN

Course Format The course format will be based on the assigned readings, exercises, problems and cases from the textbook, and
online discussions. Students are expected to read assigned text chapters and posted articles, explore resources
assigned weekly, and be prepared to actively participate in online activities, assessments, and discussions of the
issues raised in these readings. Discussions will be graded and monitored by the Lecturer, with participation as
needed.
Each student will be assign to be a member of a group in the class. At each class session, there will be a group
randomly selected by the lecturer to lead the discussion.
It is strongly suggested that each Student attempts to do and submits the class assignments, exercises and problems
on time. Late assignments will not be accepted. Technology problems will not excuse assignments not turned in on
time.

Grading Grades will be based on the following weights:

1. 25% Groups and Case Assignments
2. 25% Participation
3. 25% Midterm Exam
4. 25% Final Exam

Lesson Plan

3
Week Topic Readings Presenter Assignment
1 Syllabus overview Syllabus Lecturer

COURSE CONTRACT

2 The Changing Role of Managerial Accounting in a Dynamic Business BGN Randomly 1. HP: Problem 1-31
Environment (prologue) chosen 2. HP: Problem 1-32
group 3. HP: Case ch. 1–33
1. Managerial Accounting: A Business Partnership with HP (ch. 1)
Management (HP))
2. Managing Resources, Activities, and People: Accounting and the
Fundamental Management Processes (hp)
3. Management Accounting in a Dynamic Environment (
4. Strategy for Increasing Customer Value (Bgn hal 11)
5. How Managerial Accounting Adds Value to the Organization (Hp)
6. Managerial versus Financial Accounting (hp)
7. Managerial Accounting: Beyond the Numbers (BGN)
8. Managerial Accounting and the Value Chain (HP)
9. Managerial Accounting and the Ethical Climate of Business (Hp)

3 Managerial Accounting and Cost Concept BGN (ch 1) Randomly

chosen
1. Cost Classifications For: HP (ch 2)
group
a. Assigning Costs To Cost Objects
b. Predicting Cost Behavior
c. Decision Making
2. Using Different Cost Classifications For Different Purposes
3. Managerial Cost Concepts
4. Cost Behavior Analysis

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 5. Classifying Costs: Visual-Fit Method, High-Low Method, Least-
Squares Regression Method, and Multiple Regression
6. Effect of Learning on Cost Behavior
7. Data Collection Issues
8. Potential Use of Big Data

4 Activity-Based Costing and Management HP (Ch. 5) Randomly 1.

chosen
1. Traditional, Volume-Based Product-Costing System
group
2. Activity-Based Costing System:
a. ABC Stage One
b. ABS Stage Two
c. Interpreting the ABC Product Costs
d. The Punch Line
e. Why Traditional Volume-Based Systems Distort Product
Costs
3. Activity-Based Costing: Some Key Issues:
a. Cost Drivers
b. Big Data and ABC
c. Collecting ABC Data
d. Activity Dictionary and Bill of Activities
4. Activity Based Management
5. Customer-Profitability Analysis
6. Activity-Based Costing in the Service Industry: Time-Driven
Activity-Based Costing (TDABC)
7. Ethical Issues Surrounding Activity-Based Costing

5 Activity Analysis, Cost Behavior, and Cost Estimation: HP (ch. 6) Randomly 1.

chosen
1. Cost Behavior Patterns:

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 a. Variable Costs group
b. Step-Variable Costs
c. Fixed Costs
d. Step-Fixed Costs
e. Semivariable Cost
f. Curvilinear Cost
g. Using Cost Behavior Patterns to Predict Costs
2. Engineered, Committed, and Discretionary Costs
3. Cost Estimation
a. Account-Classification Method
b. Visual-Fit Method
c. High-Low Method
d. Least-Squares Regression Method
e. Multiple Regression
f. Data Collection Issues
g. Engineering Method of Cost Estimation
4. Big Data and Data Analytics
5. Effect of Learning on Cost Behavior

6 Cost-Volume-Profit Relationships BGN (ch 6) Randomly

chosen
1. The Basics of Cost-Volume-Profit (CVP) Analysis HP (ch 7)
group
a. Contribution Margin
b. CVP Relationships in Equation Form
c. CVP Relationships in Graphic Form
d. Contribution Margin Ratio (CM Ratio) and the Variable
Expense Ratio
e. Applications of the Contribution Margin Ratio
2. Additional Applications of CVP Concepts
3. Break-Even and Target Profit Analysis
a. Break-Even Analysis

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 b. Target Profit Analysis
c. The Margin of Safety
4. CVP Considerations in Choosing a Cost Structure
a. Cost Structure and Profit Stability
b. Operating Leverage
5. Structuring Sales Commissions
6. CVP Analysis with Multiple Products
7. Assumptions Underlying CVP Analysis
8. CVP Relationship and the Income Statement
a. Traditional Income Statement
b. Contribution Income Statement
c. Comparison of Traditional and Contribution Income
Statements

7 Variable Costing and Segment Reporting: Tools for Management HP (ch 8) Randomly 1.
chosen
1. Overview of Variable and Absorption Costing
group
2. Reconciliation of Variable Costing with Absorption
Costing Income
3. Advantages of Variable Costing and the Contribution
Approach
4. Segmented Income Statements and the Contribution
Approach
5. Segmented Income Statements—Decision Making and Break-
Even Analysis
6. Segmented Income Statements—Common Mistakes
7. Income Statements_an External Reporting Perspective
a. Companywide Income Statements
b. Segmented Financial Statements

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8 Target Costing and Cost Analysis for Pricing Decisions HP (CH15) Randomly 1.
chosen
1. Major Influences on Pricing Decisions
group
a. Customer demand.
b. Actions of competitors.
c. Costs.
d. Political, legal, and image-related issues.
2. Economic Profit-Maximizing Pricing
a. Total Revenue, Demand, and Marginal Revenue Curves
b. Total Cost and Marginal Cost Curves
c. Profit-Maximizing Price and Quantity
d. Price Elasticity
e. Limitations of the Profit-Maximizing Model
f. Costs and Benefits of Information
3. Role of Accounting Product Costs in Pricing
a. Cost-Plus Pricing
b. Absorption-Cost Pricing Formulas
c. Variable-Cost Pricing Formulas
d. Determining the Markup
4. Strategic Pricing of New Products
5. Target Costing
a. Activity-Based Costing and Target Costing
b. Product-Cost Distortion and Pricing:
c. Value Engineering and Target Costing
6. Time and Material Pricing
7. Competitive Bidding
8. Effect of Antitrust Laws on Pricing

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9 Master Budgeting BGN (ch 8) Randomly
chosen
1. Why and How Do Organizations Create Budgets?
group
a. Advantages of Budgeting
b. Responsibility Accounting
c. Choosing a Budget Period
d. The Self-Imposed Budget
e. Human Factors in Budgeting
2. The Master Budget: An Overview
a. The Master Budget Interrelationships
b. Seeing the Big Picture
3. Preparing the Master Budget
a. Sales budget
b. Production budget
c. Direct materials budget
d. Direct labor budget.
e. Manufacturing overhead budget
f. Finished goods inventory budget.
g. Selling and administrative expense budget.
h. Cash budget.
i. Budgeted income statement.
j. Budgeted balance sheet.
4. Budgeting in Nonmanufacturing Companies
5. Behavioral Impacts of Budgeting

10 Flexible Budgets, Standard Costs, and Variance Analysis BGN (ch 9) Randomly 1.
chosen
The Variance Analysis Cycle
group
1. Flexible Budgets
2. Flexible Budget Variances

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 3. Flexible Budgets with Multiple Cost Drivers
4. Standard Costs—Setting the Stage
5. A General Model for Standard Cost
6. Variance Analysis
7. Using Standard Costs—Direct Materials Variances
a. The Material Price Variance
b. The Material Quantity Variance
8. Using Standard Costs—Direct Labor Variances
a. The Labor Rate Variance
b. The Labor Rate Efficiency Variance
9. Using Standard Costs—Variable Manufacturing Overhead
Variances

11 Performance Measurement in Decentralized Organizations BGN (ch 10) Randomly 1.

chosen
1. Decentralization in Organizations
group
2. The Controllability Principle
3. Responsibility Centers
4. Responsibility Accounting
5. Operating Performance Measures:
a. Throughput (Manufacturing Cycle) Time
b. Delivery Cycle Time
c. Manufacturing Cycle Time Efficiency (MCE)
6. Balanced Scorecard:
a. Common Characteristics of Balanced Scorecard
b. A Company’s Strategy and the Balanced Scorecard
c. Tying Compensation to the Balanced Scorecard

12 Investment Centers and Transfer Pricing HP (Ch. 13) 2.

1. Delegation of Decision Making

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 a. Obtaining Goal Congruence: A Behavioral Challenge
b. Adaptation of Management Control Systems
c. Measuring Performance in Investment Centers
d. Return on Investment
e. Residual Income
f. Economic Value Added
g. M.A.P. Pay for Performance Based on EVA
h. Measuring Income and Invested Capital
i. Invested Capital
j. Measuring Investment-Center Income
k. Inflation: Historical-Cost versus Current-Value Accounting
2. Other Issues in Segment Performance Evaluation
a. Alternatives to ROI, Residual Income, and Economic
Value Added (EVA)
b. Importance of Nonfinancial Information
c. Measuring Performance in Nonprofit Organizations
3. Transfer Pricing
d. Goal Congruence
e. General Transfer-Pricing Rule
f. Transfers Based on the External Market Price
g. Negotiated Transfer Prices
h. Cost-Based Transfer Prices
i. Standard versus Actual Costs
j. Undermining Divisional Autonomy
k. An International Perspective
l. M.A.P. Transfer Pricing and Tax Issues
m. Transfer Pricing in the Service Industry
4. Behavioral Issues: Risk Aversion and Incentives
5. Goal Congruence and Internal Control Systems

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13 Differential Analysis: The Key to Decision Making BGN (ch 11) Randomly 1.
chosen
1. Decision Making: Six Key Concepts HP (ch 8)
group
2. Identifying Relevant Costs and Benefits
3. Decision Analysis: The Total Cost and Differential
CostApproaches
4. Adding and Dropping Product Lines and Other Segments
5. Beware of Allocated Fixed Costs
6. Make or Buy Decisions
7. Special Order Decisions
8. Volume Trade-Off Decisions
9. Joint Product Costs and Sell or Process Further Decisions
10. Activity-Based Costing and Today’s Advanced Manufacturing
Environment:
a. Conventional Outsourcing (Make-or-Buy) Analysis
b. Activity-Based Costing Analysisi of the Outsourcing Decision
11. Other Issues in Decision Making
a. Incentive for Decision Makers
b. Short Run versus Long Run Decision
c. Pitfalls to Avoid

14 Cost of Quality and Sustainability HP (ch 8) Randomly 1.

chosen
1. Costs of Assuring Quality (HP 8): group
a. Measuring and Reporting Quality Costs
b. Changing Views of Optimal Product Quality
c. Six Sigma For Quality Management And Cost Reduction
d. ISO 9000 Standards and Implications for Managerial
Accounting
2. Costs of Environmental Sustainability (HP 8)

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a. Classifying Environmental Costs
b. Managing Private Environmental Costs
c. ISO 14000 Standards and the GRI Sustainability Reporting
Framework

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