UNIVERSITAS DIPONEGORO
FACULTY OF ECONOMICS AND BUSINESS
  DEPARTMENT OF ACCOUNTING

  UNDERGRADUATE PROGRAM

SYLLABUS
AKUNTANSI MANAJEMEN (Management Accounting)

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

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

2. Puji Harto,SE, MSi,Ph.D, Ak, CA
3. Dwi Cahyo Utomo, SE, MA, Ph.D, Ak
4. Drs. Daljono, M.Si, Ak
5. Dr. Warsito Kawedar, M.Si, Ak
6. Dr. Siti Mutmainah, SE, M.Si, Ak
7. Dr. Raharja, M.Si, Ak, CPA
8. Dr. Nur Cahyonowati, SE, M.Si, Ak
9. Dr. Etna Nur Afri Yuyetta, S.E, M.Si. Ak. CA
10. Andri Prastiwi, SE, M.Si, Ak

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 This online course teaches students basic concepts of accounting information as a management tool in performing their tasks
Course Objective and 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
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

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

Supplementary 1. Hilton, Ronald W. and David E. Platt, MANAGERIAL ACCOUNTING: CREATING VALUE IN A DYNAMIC BUSINESS
Materials ENVIRONMENT, 11TH EDITION, McGraw-Hill Education (2016)_HP
2. McWatters, Cheryl S. and Jerrold L. Zimmerman, MANAGEMENT ACCOUNTING IN A DYNAMIC ENVIRONMENT,
Routledge (2016)_CZ
3. Weygandt, Jerry J., Paul D. Kimmel, Donald E. Kieso, and Ibrahim M. Aly, MANAGERIAL ACCOUNTING TOOLS FOR
BUSINESS DECISION MAKING, Eighth Edition John Wiley & Sons, Inc (2018)_WKKA
4. Whitecotton, Stacey, Robert Libby, and Fred Phillips Fred, MANAGERIAL ACCOUNTING, FOURTH EDITION, McGraw-Hill
(2020)_WLP
5. Warren, Carl S. and William B. Tayler, Managerial Accounting 15e, Routledge (2019)_CT

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.

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Grading Grades will be based on the following weights:
1. 30% Case Assignments
2. 20% Homework Assignments
3. 20% Participation
4. 15% Midterm Exam
5. 15% Final Exam

Lesson Plan

Presente
Week Topic Readings Assignment
r
1 Syllabus overview Syllabus Lecturer

Introduction to Managerial Accounting: BGN

(prologue)
1. What Is Managerial Accounting?
2. Comparing Managerial and Financial Accounting
3. Why Does Managerial Accounting Matter to Your Career?
4. Why Does Managerial Accounting Matter to Your Career?
5. Where Do We Find Managerial Accountants in an Organization?
6. Managerial Accounting in Different Types of Organizations

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 Management HP (ch. 1)
2. Managing Resources, Activities, and People: Accounting and the
WKKA (ch.

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 Fundamental Management Processes 1)
3. Management Accounting in a Dynamic Environment
CZ (ch 1)
4. Strategy for Increasing Customer Value
5. How Managerial Accounting Adds Value to the Organization
6. Managerial Accounting: Beyond the Numbers
7. Managerial Accounting and the Value Chain
8. Managerial Accounting and the Ethical Climate of Business

3 Managerial Accounting and Cost Concept BGN (ch 1) Randomly 1. HP: Case 6-48
chosen 2. HP: Case 6-48
1. Cost Classifications For: WKKA (ch
group
a. Assigning Costs To Cost Objects 2)
b. Predicting Cost Behavior
HP (ch 6)
c. Decision Making
2. Using Different Cost Classifications For Different Purposes
3. Managerial Cost Concepts
4. Cost Behavior Analysis
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 HP (Ch. 5) Randomly 1. HP: Problem 5-66

chosen 2. HP: Case 5-68
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

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 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. Customer-Profitability Analysis
5. Activity-Based Costing in the Service Industry: Time-Driven
Activity-Based Costing (TDABC)
6. Ethical Issues Surrounding Activity-Based Costing

5 Activity Based Management WLP (ch 4) Randomly 1. WLC Problem PA4–5

chosen
1. Cost Management Methods: ZC (ch 4)
group
a. Activity-Based Management and Sustainability
b. Just in Time
c. Total Quality Management
d. Target Costing and Life Cycle Cost Management
2. Managing Activities
a. Strategic Decision
b. Activity-Based Management and the Value Chain
c. Cost Reduction
d. Supply Chain Management and Costs
e. Customer Relations and Profitability
f. Pricing and Customer Value
6 Cost-Volume-Profit Relationships BGN (ch 6) Randomly 1. BGN:Analytical Thinking LO6-5
chosen 2. BGN: Case  LO6-4, LO6–5…
1. The Basics of Cost-Volume-Profit (CVP) Analysis HP (ch 7)

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 a. Contribution Margin group
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
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 7) Randomly 1. HP: Problem 7–23
chosen 2. HP: Problem 7-24
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

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 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

MIDTERM EXAM

8 Target Costing and Cost Analysis for Pricing Decisions HP (CH15) Randomly 1. HP: Problem 15–45
chosen 2. HP: Case 15–48
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

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 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

9 Master Budgeting BGN (ch 8) Randomly 1. BGN: PROBLEM 8–26

chosen 2. BGN: CASE LO8–2, LO8–4…
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.

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 j. Budgeted balance sheet.
4. Budgeting in Nonmanufacturing Companies
5. Behavioural Impacts of Budgeting

10 Flexible Budgets, Standard Costs, and Variance Analysis BGN (ch 9) Randomly 1. BGN: PROBLEM 9–24
chosen 2. BGN: CASE LO9–1, LO9–2,
The Variance Analysis Cycle
group LO9–3
1. Flexible Budgets
2. Flexible Budget Variances
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 Randomly 1. BGN: PROBLEM 10–19
10) chosen 2. BGN: CASE LO10–4
1. Decentralization in Organizations
group
2. The Controllability Principle ZC (ch 6)
3. Responsibility Centers
4. Responsibility Accounting
5. Evaluating Investment Centers Performance—Return on
Investment

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 6. Residual Income
7. Operating Performance Measures:
a. Throughput (Manufacturing Cycle) Time
b. Delivery Cycle Time
c. Manufacturing Cycle Time Efficiency (MCE)
8. Balanced Scorecard:
a. Common Characteristics of Balanced Scorecard
b. A Company’s Strategy and the Balanced Scorecard
c. Tying Compensation to the Balanced Scorecard
9. Transfer Pricing
10. Globalization and Transfer Pricing

12 Differential Analysis: The Key to Decision Making BGN (ch Randomly 1. BGN: PROBLEM 11–26
11) chosen 2. BGN: CASE LO11–7
1. Decision Making: Six Key Concepts
group
2. Identifying Relevant Costs and Benefits HP (ch 8)
3. Decision Analysis: The Total Cost and Differential Cost Approaches
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 Analysis 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

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13 Cost of Quality and Sustainability HP (ch 8) Randomly 1. HP: Problem 8–40
chosen 2. HP: Case 8–42
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)
a. Classifying Environmental Costs
b. Managing Private Environmental Costs
c. ISO 14000 Standards and the GRI Sustainability Reporting
Framework
14 Lean Manufacturing CT (ch 13) Group 13 1. CT: PR 13-3A
2. CT: PR 13-3B
1. Lean Principles
a. Reducing Inventory
b. Reducing Lead Times
c. Reducing Setup Time
d. Emphasizing Product-Oriented Layout
e. Emphasizing Employee Involvement
f. Emphasizing Pull Manufacturing
g. Emphasizing Zero Defects
h. Emphasizing Supply Chain
i. Management
2. Lean Accounting
a. Fewer Transactions
b. Combined Accounts
c. Nonfinancial Performance Measures
d. Direct Tracing of Overhead

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