SEMESTER LEARNING PLAN (SLP)

EKA 408 SEMINAR ON MANAGEMENT ACCOUNTING

(3 CREDIT UNITS)
Prerequisite Course: Management Control Systems

Lecturer:
Drs. Riwayadi, MBA., Ak., CA., CSRS., CPMA

Accounting Study Program

Faculty of Economics
Andalas University
Padang, 2018

Semester Learning Plan (SLP) – Seminar on Management Accounting – Accounting Department, Faculty of Economics, Andalas University
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A. BACKGROUND
1. Seminar on Management Accounting is a compulsory course offered on 7th semester. It is
one of courses in management accounting field.
2. Management Control Systems (grade min D) is prerequisite course for Seminar on
Management Accounting. In addition, there are several courses that is required to support
the field of management accounting, such as operation management, management control
system, and strategic management, and marketing management.
3. Lecture activity is performed using Student Center Learning (SCL) approach. The role of
lecturer is as a motivator and facilitator. Learning methods used in this course are
presentation, class participation, group assignement and individual assignment.

B. COURSE DESCRIPTION
This course discusses the development of current issues and practices in contemporary
management accounting which have significant contribution on the development of
strategic management accounting to overcome the weakness of conventional
management accounting. The students are expected to have understanding about the
importance of trategic management accounting in dynamic business environment.
The role of management accountant is not only responsive but also more pro-
active to create the customer value for competitive advantage. Management accountant
has a position as strategic partner of CEO. AICPA & IMA state: …in today's
corporation, management accountants have a dual reporting relationship. As a
strategic partner and provider of decision based financial and operational
information. Management accountant must be able to analyze the internal and external
information in order to help management creating the competitive advantage.

C. LEARNING OBJECTIVES
After learning this course, students are expected to:
1. Understand the framework and function of Strategic Management Accounting &
Control Syatem.
2. Understand the concept, techiniques, methods and types of strategic management
accounting information as well as the role of mranagement accountant as stategic
partner of CEO.
3. Undestand the basic theory and environment of strategic management accounting
application
4. Understand the weaknessess of traditional management accounting in the current
bussiness environment.

Semester Learning Plan (SLP) – Seminar on Management Accounting – Accounting Department, Faculty of Economics, Andalas University
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D. JOB PROFILE
1. External auditor / CPA
2. Internal auditor / CIA
3. Accountant who work for private and public sectors / CPMA/CSRS
4. Accounting, Tax, and finance consultant / CA/Brevet
Certificate/CFA/CSRS/CSRA
5. System analyist / CISA
6. Research Assistant
7. Manager / ODP (Officer Development Program)

E. GRADUATE PROFILE
Having a strong analytical skills and able to exercise professional judgment in
accounting and related fields by taking into account sustainability and ethic in decision
making as well as committed to life-long learning

F. ASP’S EXPECTED LEARNING OUTCOME

a. Knowledge Proficiency
1) P01 Having knowledge and skills in accounting, finance, assurance & taxation
2) P02 Having knowledge and skills in governance, risk & compliance (GRC)

b. Work Skill Capability

1) P03 Able to apply knowledge and skills in accounting, finance, assurance &
taxation
2) P04 Able to apply knowledge and skills in governance, risk & compliance
(GRC)
3) P05 Able to utilize information systems and technology

c. Managerial Competency
1) P06 Able to exercise professional judgement
2) P07 Able to work in a team
3) P08 Having a good communication skill both oral and written

d. Value And Attitude

1) P09 Having strong character, attitude and integrity
2) P10 Able to adapt current and future issues in accounting, finance, assurance,
and taxation

G. COURSE’S EXPECTED LEARNING OUTCOMES

a. C01 Students are able to explain the development of current issues in
contemporary management accounting (P01, 03, 6, 07, 08, 09, 10)
b. C02 Students are able to distinguish between conventional management
accounting and contemporary management accounting (P01, 03, 6, 07, 08, 09, 10)
c. C03 Students are able to use the activity based management to create the customer
values (P01, 03, 6, 07, 08, 09, 10)
Semester Learning Plan (SLP) – Seminar on Management Accounting – Accounting Department, Faculty of Economics, Andalas University
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 d. C04 Students are able to take cost-based strategic decision (P01, 03, 6, 07, 08, 09,
10)
e. C05 Students are able to explain the impact of business environment changes on
sustaining and improving company’s competitive advantage (P01, 03, 6, 07, 08,
09, 10)

H. LEARNING METHOD AND TIME ALLOCATION

The learning method of this course is Student Centered Learning (SCL) method
covering class discussion, presentation, weekly assignment, and term paper. There
will be 15 class meeting and each class meeting takes 150 minutes consisting of
first 50 minutes for presentation, second 50 minutes for class discussion, and last
50 minutes for lecturer’s explanation.

I. STUDENT LEARNING EXPERIENCE

The lecture is performed in term of group presentation. Each group consists of 3 – 4
members and arranged alfabetically. In the first class meeting, topics that should
presented by each group will be set. For each class meeting, one group will present
the assigned topic and another one group will be as a main responsing group who
has a priority to give comments and questions. After that, other groups will respond
the article presented by the presenting group. Presenting group shall submit the
presentation paper and responsing group shall submit the reaction paper of the
article. Reaction paper is the pro and cotra critics of article presented by the
presenting group. Reaction paper is written at most 3 pages (not summary of
article). The group who submit the presentation paper and reaction paper out of
schedule will not be accepted. Group assessment will be conducted for paper
presentation and reaction paper, while individual assessment will be conducted for
presentation and class participation. Systematic and esthetic of power point will also
be part of assessement. The presenting group must be able to manage the given time
allocation.

J. TERM PAPER
Each group will be assigned to submit term paper on final exam schedule. Topic of
term paper is the implementation of management accounting in the company. Term
paper is written at most 10 pages using 1,5 space, Quarto paper, and times new
roman font 12. Format of term paper is as follows:
1. Overview of the company (Vision, Mision, and company business)
2. Implementation of management accounting in the chosen company
3. discussion
4. conclusion
5. Reference

Attention:
Presentation paper, reaction paper, and term paper should be submitted by email:
riwayadi@eb.unand.ac.id using following format: SMA_Class_Group_Topic
No._Topic Name, example: SMA_07IntA_01_01_ABM.
Group is also recommended to submit the paper by http://fekon.ilearn.unand.ac.id

Semester Learning Plan (SLP) – Seminar on Management Accounting – Accounting Department, Faculty of Economics, Andalas University
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 K. ASSESSMENT
The component of assessment is as follows

No. Component of Assessment Weight (%)

a. Final exam 25
b. Presentation Paper 15
c. Reaction Paper 30
d. Term Paper 10

e. Intrapersonal soft skill 10

f. Interpersonal softskill 10

Total 100

L. DISCUSSION TOPICS
1. Activity-Based Management
2. Strategic Cost Management
3. Is ABC suitable for your company?
4. Behavioral and Organizational Issues in Management Accounting and Control
Systems
5. Life cycle costing: Strategic cost management and the value chain
6. Accounting for time: reengineering business process to improve responsiveness
7. Customer profitability analysis: Challenges and New Directions
8. Effective long-term cost reduction: a strategic perspective
9. Hybrid Costing ( Operation Costing)
10. Formula for success: target costing for cost-plus pricing companies
11. Backflush costing: Cost accounting and cost management in a JIT Environmen
12. Kaizen costing
13. Lean Accounting
14. Quality Cost & Environmental Cost Management

M. REFERENCES
Main References:
1. Atkinson, Anthony A., Kaplan, Robert S., Matsumura, Ella Mae, Young,
S.Mark, (AKM): Management Accounting, Information for Decision and
Strategy Execution, 6 th edition, Pearson, 2012
2. Horngren, Charles T., Datar, Srinkant M. and Rajan, Madhav V. (HDR), Cost
Accounting: A Managerial Emphasis, 14th edition, Pearson, 2012.

Semester Learning Plan (SLP) – Seminar on Management Accounting – Accounting Department, Faculty of Economics, Andalas University
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 3. Hansen, Don R., Mowen, Maryanne M. & Guan, Liming (HM), cost
management, accounting and control, 6th edition, South-Western Engage
Learning, 2009
4. Donelan, J.G., Kaplan, K.A. (DK), Value Chain Analysis: A Strategic Approach
to Cost Management. in Reeve, J.M. Readings and Issues in Cost Management.
South-Westen College Publishing: a Division of Thomson Learning Inc. 2nd
edition, 2003
5. Kaplan, Robert S & Atkinson, Anthony A. (KA); Advanced Management
Accounting, 3th edition, Prentice Hall, 1998.
6. Rayburn, Latricia Gayle (R), Cost Accounting: Using a Cost Management
Approach, 6th edition, Richard D. Irwin, 1996.
7. Cooper, Robin and Kaplan, Robert S.(C & K), the design of cost management
systems, text, cases, and reading, Prentice Hall Inc. 1991.
8. Young, S. Mark (MY), Reading in Management Accounting, 3th edition,
Prentice Hall Inc., 2001.
9. Riwayadi (RWD), Akuntansi Biaya, Pendekatan Tradisional dan Kontemporer,
Edisi 2, penerbit Salemba Empat Jakarta, 2016

Suppoting References:
1. Anderson,S. (2006). Managing Costs and Cost Structure throughout the Value
Chain: Research on Strategic Cost Management .Handbook of Management, 2
(1), 1-34.
2. Bromwich,M. (1990 ). The case for strategic management accounting: The role
of accounting information for strategy in competitive markets.
Accounting,Organisations and Society . 15 (1-2), 27-46.
3. Carlo Methods to Manage Future Costs and Risks, John Wiley & Sons, Inc.
2003.
4. Cooper, R., and R. S. Kaplan, The Design of Cost Management Systems: Text
and Cases, Second Edition, Prentice Hall, Upper Saddle River, NJ USA, 1999.
5. Cooper, R. (1996) „The Changing Practice of Management Accounting‟,
management Accounting, 74 (3), 26.
6. Cravens, Karen and Chris Guilding (2001), An Empirical Study of the
Application of Strategic Management Accounting Techniques, Advances in
Management Accounting 10, 95-124.
7. Clinton, D.B., Hsu, K.C. JIT and the BSC: Linking Manufacturing Control to
Management Control, in Reeve, J.M. 2003. Readings and Issues in Cost
Management. South-Westen College Publishing: a Division of Thomson
Learning Inc. 2nd edition.
8. Hopper, T, Northcott, D & Scapens, R (2007), Issues in management accounting,
3rd ed., Financial Times/Prentice Hall, Harlow.
9. Michiharu Sakurai, Target Costing and How to Use it, in Reeve, J.M. 2003.
Readings and Issues in Cost Management. South-Westen College Publishing: a
Division of Thomson Learning Inc. 2nd edition.
10. Reeve, J.M. 2003. Readings and Issues in Cost Management. South-Westen
College Publishing: a Division of Thomson Learning Inc. 2nd edition.

Semester Learning Plan (SLP) – Seminar on Management Accounting – Accounting Department, Faculty of Economics, Andalas University
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 11. Shank, J. K., and V. Govindarajan, Strategic Cost Management: The New
Tool for Competitive Advantage, The Free Press, New York, NY USA, 1993.
12. Govindarajan, V., & Shank, J.K.Strategic Cost Management: Tailoring
Controls to Strategies. in Reeve, J.M. 2003. Readings and Issues in Cost
Management. South-Westen College Publishing: a Division of Thomson
Learning Inc. 2nd edition.
13. Guilding, C. Cravens, K. and Tayles, M. (2000). An international comparison
of strategic management accounting practices, Management Accounting
Research. 11(1) 113–135.
14. James A. Brimson and John Antos, Activity-Based Management for service
industries, government entities, and non-profit organization, John Wiley &
Sons, Inc., 1994
15. Jan Emblemsvag, Life Cycle Costing using activity-based costing and Monte
Mia L (2000) Just-in-time manufacturing, management accounting systems
and profitability. Account Bus Res 30: 137–151.
16. Mia L & Chenhall R (1994) The usefulness of management accounting
systems, functional differentiation and managerial effectiveness. Acc Org Soc
19: 1–13.
17. Mike, T. and Yi, M. (2009), on the emergence of strategic management
accounting: an institutional perspective, Accounting and Business Research,
September
18. NAA/IMA, 1998. Implementing activity-based management: avoiding the
pitfalls’, Statement of Management Accounting
19. Nakamura M, Sakakibara S & Schroeder R (1998) Adoption of Just-in-Time
Manufacturing Methods at U.S.- and Japanese-Owned Plants: Some Empirical
Evidence. IEEE T Eng Manage 45: 230–240

Semester Learning Plan (SLP) – Seminar on Management Accounting – Accounting Department, Faculty of Economics, Andalas University
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 N. COURSE PLAN
Class Lesson’s expected Learning Method Student Learning Assessment Criteria and Weight
Meeting learning outcomes Reference and Time Allocation Experience Indicators (%)

(1) (2) (3) (4) (5) (6) (7)

1. Able to explain
1 the relationship
between topics in 1. Searching the
1. Semester Learning Lecturer and class
this course and assigned materials Indicator:
Plan discussion, (TM;2x(2x50”) 5
topics which was 2. Determining  The formation of groups
2. Make assignment
discussed in assignment group
groups
prerequisite
course

2 • Able to explain Activity Based Group Presentation, Class  Preparing the  No. of participating 5
process value, Management Discussion, dan Lecture presentation students
activity analysis, and paper by  Alignment of topic
activity erformance Group 1 (TM;2x(2x50”) presenting group discussion with theory
 Able to practice  Preparing reaction  Undertstanding
communication skill Reference: paper by presentation materials
 Able to manage HM-12 responding group  No. of class participation
allocated time  Quality of reaction paper
 Able to work a team

3  Able to explain Strategic Cost Group Presentation, Class 1. Preparing the  No. of participating 5
strategic cost Management Discussion, dan Lecture presentation students
(TM;2x(2x50”) paper by

Semester Learning Plan (SLP) – Seminar on Management Accounting – Accounting Department, Faculty of Economics, Andalas University
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 Class Lesson’s expected Learning Method Student Learning Assessment Criteria and Weight
Meeting learning outcomes Reference and Time Allocation Experience Indicators (%)

management Group 2 presenting  Alignment of topic

systems group discussion with theory
 Able to practice Reference: 2. Preparing  Undertstanding
communication skill MY 2-1 p. 16 – 27; reaction paper presentation materials
 Able to manage HM-11 by responding  No. of class participation
allocated time group  Quality of reaction paper
 Able to work a team
4 • Able to explain the “is ABC suaitable for Group Presentation, Class 1. Preparing the  No. of participating 10
basic concept of your company ?” Discussion, dan Lecture presentation students
ABC, and to explain (TM;2x(2x50”) paper by  Alignment of topic
about the Group 3 presenting discussion with theory
appropriate criteria group  Undertstanding
to implement ABC Reference: 2. Preparing presentation materials
in companies MY 5-1 p. 72 – 77 reaction paper  No. of class participation
 Able to practice by responding  Quality of reaction paper
communication skill
 Able to manage
allocated time
 Able to work a team
5  Able to explain the Behavioral and Group Presentation, Class 1. Preparing the  No. of participating 5
behaviour in Organizational Discussion, dan Lecture presentation students
Issues in
designming
Management
(TM;2x(2x50”) paper by  Alignment of topic
management Accounting presenting discussion with theory
accounting and and Control Systems group  Undertstanding
control systems. 2. Preparing presentation materials
 Able to practice Group 4 reaction paper  No. of class participation
communication skill by responding  Quality of reaction paper
 Able to manage Reference: group
allocated time

Semester Learning Plan (SLP) – Seminar on Management Accounting – Accounting Department, Faculty of Economics, Andalas University
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 Class Lesson’s expected Learning Method Student Learning Assessment Criteria and Weight
Meeting learning outcomes Reference and Time Allocation Experience Indicators (%)

 Able to work a team AKM-9 p.340

6 • Able to explain the Life cycle costing: Group Presentation, Class 1. Preparing the  No. of participating 5
concept of life cycle Strategic cost Discussion, dan Lecture presentation students
costing management and (TM;2x(2x50”) paper by  Alignment of topic
• Able to explain presenting discussion with theory
the value chain
internal value chain group  Undertstanding
and industrial value Group 5 2. Preparing presentation materials
chain
Reference:
reaction paper  No. of class participation
• Able to explain the by responding  Quality of reaction paper
role of product life AKM, Chap.8, p. 301 group
cycle cost
information to
create the
competitive
advantage
 Able to practice
communication skill
 Able to manage
allocated time
 Able to work a team
7 • Able to explain Accounting for time: Group Presentation, Class 1. Preparing the  No. of participating 5
accounting for time reengineering Discussion, dan Lecture presentation students
• Able to explain the business process to (TM;2x(2x50”) paper by  Alignment of topic
reason that the presenting discussion with theory
improve
capacity of group  Undertstanding
accounting to responsiveness 2. Preparing presentation materials
managage time can
Group 6
reaction paper  No. of class participation
 Quality of reaction paper

Semester Learning Plan (SLP) – Seminar on Management Accounting – Accounting Department, Faculty of Economics, Andalas University
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 Class Lesson’s expected Learning Method Student Learning Assessment Criteria and Weight
Meeting learning outcomes Reference and Time Allocation Experience Indicators (%)

create competitive Reference: by responding

adavantage MY 6-1 p. 98 – 104 group
 Able to practice
communication skill
 Able to manage
allocated time
 Able to work a team
8 • Able to explain the Customer Group Presentation, Class 1. Preparing the  No. of participating 5
importance of profitability analysis: Discussion, dan Lecture presentation students
customer Challenges and New (TM;2x(2x50”) paper by  Alignment of topic
profitability analysis presenting group discussion with theory
Directions
• Able to explain the 2. Preparing reaction  Undertstanding
mechanism of Group 7 paper by presentation materials
profitability analysis responding group  No. of class participation
• Able to explain the  Quality of reaction paper
potential profitable Reference:
and unprofitable MY 5-2 p. 77 – 87
customers
 Able to practice
communication skill
 Able to manage
allocated time
 Able to work a team
9 • Able to explain the Effective long-term Group Presentation, Class 1. Preparing the  No. of participating 5
limitation of cost reduction: a Discussion, dan Lecture presentation students
tradisional cost strategic perspective (TM;2x(2x50”) paper by  Alignment of topic
reduction presenting group discussion with theory
• Able to explain the Group 8  Undertstanding
strategic cost presentation materials

Semester Learning Plan (SLP) – Seminar on Management Accounting – Accounting Department, Faculty of Economics, Andalas University
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 Class Lesson’s expected Learning Method Student Learning Assessment Criteria and Weight
Meeting learning outcomes Reference and Time Allocation Experience Indicators (%)

reduction Reference: 2. Preparing reaction  No. of class

techniques in order MY 6-3 p. 114 – 123 paper by participation
to create responding group  Quality of reaction
competitive paper
advantages
 Able to practice
communication skill
 Able to manage
allocated time
 Able to work a team
10 • Able to explain Hybrid Costing ( Group Presentation, Class 1. Preparing the  No. of participating 10
hybrid costing and Operation Costing) Discussion, dan Lecture presentation students
operation costing (TM;2x(2x50”) paper by  Alignment of topic
• Able to explain the Group 9 presenting group discussion with theory
treatment of cost Reference: 2. Preparing reaction  Undertstanding
accounting if the HFD 19 p.656 -660.; paper by presentation materials
company adopts RWD -11 responding group  No. of class
hybrid production participation
process  Quality of reaction
 Able to practice paper
communication skill
 Able to manage
allocated time
 Able to work a team
11 • Able to explain the Formula for success: Group Presentation, Class 1. Preparing the  No. of participating 5
key factors in target costing for Discussion, dan Lecture presentation students
determining the cost-plus pricing (TM;2x(2x50”) paper by  Alignment of topic
target cost presenting group discussion with theory
companies

Semester Learning Plan (SLP) – Seminar on Management Accounting – Accounting Department, Faculty of Economics, Andalas University
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 Class Lesson’s expected Learning Method Student Learning Assessment Criteria and Weight
Meeting learning outcomes Reference and Time Allocation Experience Indicators (%)

• Able to explain Group 10 2. Preparing reaction  Undertstanding

additive and paper by presentation materials
deductive method Reference: responding group  No. of class
of target costing MY 7-4 p. 136 – 140 participation
 Able to practice  Quality of reaction
communication skill paper
 Able to manage
allocated time
 Able to work a team
12 • Able to explain the Backflush costing: Group Presentation, Class 1. Preparing the  No. of participating 5
JIT-based Cost accounting and Discussion, dan Lecture presentation students
manufacturing cost management in (TM;2x(2x50”) paper by  Alignment of topic
environment presenting group discussion with theory
a JIT Environment
• Able to explain cost 2. Preparing reaction  Undertstanding
accounting in the JIT paper by presentation materials
environment
Group 11
responding group  No. of class
 Able to practice participation
communication skill Reference:  Quality of reaction
 Able to manage C & K 6, p. 433 – 444,
paper
allocated time RWD-11
 Able to work a team
13 • Able to explain the Kaizen costing Group Presentation, Class 1. Preparing the  No. of participating 5
changes of global Discussion, dan Lecture presentation students
business Group 12 (TM;2x(2x50”) paper by  Alignment of topic
environment presenting group discussion with theory
• Able to explain the Reference: 2. Preparing reaction  Undertstanding
relationship C & K 6, p. 433 – paper by presentation materials
betwwen kaizen 444, RWD-11 responding group  No. of class
and control cost participation

Semester Learning Plan (SLP) – Seminar on Management Accounting – Accounting Department, Faculty of Economics, Andalas University
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 Class Lesson’s expected Learning Method Student Learning Assessment Criteria and Weight
Meeting learning outcomes Reference and Time Allocation Experience Indicators (%)

and performance  Quality of reaction

evaluation paper
 Able to practice
communication skill
 Able to manage
allocated time
 Able to work a team
14  Able to explain the Lean Accounting Group Presentation, Class 1. Preparing the  No. of participating 5
features of lean Discussion, dan Lecture presentation students
manufacturing and Group 13 (TM;2x(2x50”) paper by  Alignment of topic
lean accounting presenting discussion with theory
 Able to practice Reference: group  Undertstanding
communication skill HM-16 p.562 2. Preparing presentation materials
 Able to manage reaction paper  No. of class
allocated time by responding participation
 Able to work a team group  Quality of reaction
paper
15  Able to prepare the Environmental Cost Group Presentation, Class 1. Preparing the  No. of participating 10
environmental cost reporting and Discussion, dan Lecture presentation students
report and to Management (TM;2x(2x50”) paper by  Alignment of topic
explain the presenting discussion with theory
objective of Group 14 group  Undertstanding
environmental cost 2. Preparing presentation materials
management reaction paper  No. of class
 Able to practice by responding participation
communication skill Reference: group  Quality of reaction
 Able to manage HM-14 p.497 paper
allocated time
 Able to work a team

Semester Learning Plan (SLP) – Seminar on Management Accounting – Accounting Department, Faculty of Economics, Andalas University
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 Class Lesson’s expected Learning Method Student Learning Assessment Criteria and Weight
Meeting learning outcomes Reference and Time Allocation Experience Indicators (%)

16 Final exam -

Semester Learning Plan (SLP) – Seminar on Management Accounting – Accounting Department, Faculty of Economics, Andalas University
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O. COURSE CODE OF CONDUCT
a. 15 minutes tolerable late
b. Freely and politely class interruption
c. 75% minimum attendace
d. In and out during the class time is not allowed
e. Make up exam will be given if there is approval from Dean
f. The one who can not attend the class for a particular reason such as sick, intitutional
delegation, disaster, etc. should inform to the lecturer before the class meeting
g. Signiture forgery for attendance is a violation
h. Wearing T-shirt, tight or impolite dresses, and slipper is not allowed
i. Consultation after class time can be done by email (riwayadi98@yahoo.com) or by
appointment
j. The one who is cheating in the mid-term or final exam will be given the final grade of
E

Semester Learning Plan (SLP) – Seminar on Management Accounting – Accounting Department, Faculty of Economics, Andalas University
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Semester Learning Plan (SLP) – Seminar on Management Accounting – Accounting Department, Faculty of Economics, Andalas University
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