SYLLABUS AND REGULATIONS

Subject : Cost ManagementCode : BMI0007Credit : 3 unitsSemester : 2ndLecturer : Liliani, SE., MM.

A. Course BenefitsAfter attending this course the student will be able to use Managerial Accounting information in planning and control in business, in order to support managerial decisions making, including strategic decisions that can enhance business competitiveness.

B. Course DescriptionCost accounting is a continuation course of Introductory Accounting course. This course discusses the concept of cost, the cost accounting system and its relation to production processes, products and management decisions, the methods used to analyze the cost and implementation in business.

C. General Objectives Students are able to analyze the decisions of managerial accounting in business.

(C4) Students are able to respond to a group discussion related to decision-making in

managerial accounting (P3) Students are able to express their opinions in a group discussion, related to decision-

making in managerial accounting (A3)

D. References:1. Don R. Hansen and Maryanne M. Mowen. 2009. Managerial Accounting, 8th Ed. 2. Additional : Hilton, Maher, Selto, 2008. Cost Management, 4th Ed. New York: McGraw-

Hill Irwin.

E. Class Regulations:1. Comply with the rules of Ciputra University. 2. Minimum class attendance = 75%. 3. Maximum tolerable lateness = 15 minutes. Lateness of more than 15 minutes is NOT

allowed to fill the list of attendees but is allowed to come into the class and submit assignment duties.

4. Students are not allowed to activate electronic devices (cell phone, tablets, etc.) during the class.

5. Students are not allowed to use their NOTEBOOK unless have been agreed before. 6. Students are not allowed to sign the class attendance for their classmates. Lecturer has the

right to cancel both parties’ attendance.7. Assignments must be submitted on time, Lecturer does not provide any additional

assignment.8. Plagiarism and dishonesty in any assignments and exams will be given strict punishment,

which is given grade range E in this subject.

F. Course Outlines

Students are able to analyze the managerial accounting strategic decisions associated with students’ business project.

K3

K2

K1

EntryBehaviour

G. Grade RangeNO SKOR NILAI HURUF BOBOT1 85,00 – 100 A 4,002 80,00 – 84,99 A- 3,753 75,00 – 79,99 B+ 3,504 70,00 – 74,99 B 3,005 65,00 – 69,99 B- 2,756 60,00 – 64,99 C+ 2,387 55,00 – 59,99 C 2,008 45,00 – 54,99 D 1,009 0 - 44,99 E 0

Grading Policy:- SAA 1: Individual assignment, quizzes, class participation : 30%

Job Order Costing

Process Costing

Material Cost, Direct Labor Cost

Standard overhead cost

Departmentalized overhead cost

K4

Students are able to practice basic calculationsStudents understand the importance of the role of accounting in businessStudents understand the basic accounting concepts in Introductory Accounting

Basic Cost concept, cost classification, cost of goods manufactured report.

StandardCosting

Activity Based Costing

CVP (Cost Volume Profit)

- SAA 2: Scrap Book dan CVP group presentation : 30%- Mid Exam : 20%- Final Exam : 20%

I. Class ScheduleMeeting Subjects Reference

1 Introduction to Managerial Accounting: The role, History, and Direction of Managerial Accounting

Hansen Mowen Chapter 1

2 Basic Managerial Accounting Concepts, Cost Assignment, Cost Classification

Hansen MowenChapter 2

3 Activity Cost Behavior and Activity Based Product Costing: Fixed Cost, Variable Cost, Mixed Cost, High-Low Method, Scatterplot, and Least Squares, Cost per Unit

Hansen MowenChapter 3Chapter 4

4 Activity Cost Behavior and Activity Based Product Costing: Functional-Based Product Costing, Activity-Based Product Costing

Explanation of Group Assignment: Scrap Book, themed Product Costing

Hansen MowenChapter 3Chapter 4

5 Job Order Costing and Process Costing Hansen MowenChapter 6

6 Job Order Costing and Process Costing

Submission and Presentation: Scrap Book

Hansen MowenChapter 6

7 QUIZ 1 Hansen Mowen Chapter 1,2,3,4,6

8 MID EXAM Hansen Mowen Chapter 1,2,3,4,6

9 Standard Costing – Full & Variable Costing Hansen MowenChapter 9

10 Cost Volume Profit (CVP)Explanation of Group Assignment: Cost Volume Profit

Hansen MowenChapter 11

11 Cost Volume Profit (CVP)Presentation of Cost Volume Profit

Hansen MowenChapter 11

12 Tactical Decision Making Hansen MowenChapter 12

13 Tactical Decision Making: Relevant Cost Application Hansen MowenChapter 12

14 QUIZ 2 Hansen MowenChapter 9,11,12

15 Case Study: Implementation of Managerial Accounting in Manufacturing Companies

All Chapters

16 FINAL EXAMS Hansen MowenChapter 9,11,12