City of Malabon University Date Last Revised:

Feb 12, 2021

College of Business and Accountancy Revision Date:
May 18, 2021
BS Management Accounting Semester Adopted:
AY 2021-2022

Vision
The City of Malabon University College of
Business and Accountancy is committed to
produce Trustworthy and Competent
Professionals in the World of Business.
Mission
College of Business and Accountancy of the City
of Malabon University aims to provide life-long
learning with relevant experiences; rooted upon
Ethical and Standard in Business Industries.

College Goals

C.B.A.-C.M.U. generally anchored to the following objectives; to wit:

To keep the students updated with the latest information through in-house seminars and training.

To actualize the theoretical knowledge and application through on-the-job training, case analysis and
management research for economic decision making.

Program Outcomes

A graduate of BS in Management Accounting should be able to:

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 theories and methodologies;

3. Employ technology as a business tool in capturing financial and non-financial information,

generating reports and making decisions;
4. Apply knowledge and skills to successfully respond to various types of; and Confidently maintain
a commitment to good corporate citizenship, social responsibility and ethical practice in
performing functions as an accountant.

Course Information
Course Name Course Code
Strategic Business Analysis CBA13
Pre-Requisite Subject Course Credit
3 units
None
Course Requirements

To pass all recitation, quizzes and exams

Grading System
% Scale Rating Numerical Rating Remarks
98-100 1.00 Excellent
95-97 1.25 Excellent
92-94 1.50 Very Good
89-91 1.75 Very Good
86-88 2.00 Good
83-85 2.25 Good
80-82 2.50 Satisfactory
77-79 2.75 Satisfactory
75-76 3.00 Passed
Below 75 5.00 Failed
INC Incomplete
DO Dropped Officially
DU (5.00) Dropped Unofficially

Course Description
This is a 3-unit course that deals with the application of techniques and concepts focusing on
calculation and interpretation of financial ratios; evaluation of performance utilizing multiple ratios;
market value vs. book value; profitability analysis; analytical issues including impact of foreign
operations, effects of changing prices and inflation, off- balance sheet financing, and earnings quality;
pricing strategies; capital budgeting decisions; forecasting techniques; quantitative techniques in
business decision making.
business decision making. business decision making. had changed into computerized one – its

This course covers

advantages and risk exposures.

cost management and strategy

and its implementation. This
will involve the
discussion of the uses of cost
management, contemporary
business environment, strategic
focus and
development of competitive
strategy, contemporary
management techniques and
professional
environment of cost management.
Emphasis shall be given an
implementation of strategy such
as the Balances Scorecard and
Value
Chain, strategy and the Master
Budget, Variable Costing,
Decision Making with Relevant
Costs and
Strategic Emphasis, Cost Planning
for the Product Life Cycle, Target
Costing, Theory of Constraints
and Strategic Planning,
Management Control of
Quality, Management Control
and Strategic
Performance Measurement,
Strategic Investment Units and
Transfer Pricing, and Capital
Budgeting.
The course culminates in the
discussion of Management
Compensation Business
Analysis and
Business
This course covers cost
management and strategy and
its implementation. This will
involve the
discussion of the uses of cost
management, contemporary
business environment, strategic
focus and
development of competitive
strategy, contemporary
management techniques and
professional
environment of cost management.
Emphasis shall be given an
implementation of strategy such
as the Balances Scorecard and
Value
Chain, strategy and the Master
Budget, Variable Costing,
Decision Making with Relevant
Costs and
Strategic Emphasis, Cost Planning
for the Product Life Cycle, Target
Costing, Theory of Constraints
and Strategic Planning,
Management Control of
Quality, Management Control
and Strategic
Performance Measurement,
Strategic Investment Units and
Transfer Pricing, and Capital
Budgeting.
The course culminates in the
discussion of Management
Compensation Business
Analysis and
Business
Course Outcomes
1. Gain a thorough understanding of the basic concepts and practice of management advisory
services.
2. Develop the ability to be analytical in the decision making process.
information systems
3. Learn how to use computers and other office machines and an opportunity to apply computer skills
to management accounting.
4. Describe various types of non-financial performance measures.
5. Develop and exercise professional attitude by being honest, objective and technically component
as well as to be intellectually independent in giving advises and recommendations in rendering
management advisory services.
6. Develop managerial skills and competence, while considering social responsibilities at all times.

Time Learning Outcomes Content Teaching Activity Assessment

Week 1 • Interpret • Financial Statement • Lecture • Recitation
Analysis
financial • Class Discussion • Quiz
statements • Suggested Readings:
through various o Mowen, et al., Chapter
methods of 16
financial analysis
Week 2-3 • Interpret • Functional and Activity • Lecture • Recitation
financial Based Budgeting • Class Discussion • Quiz
statements o The Basic Framework of
through various Functional & Activity
methods of Based Budgeting
financial analysis o Developing &
Implementing Budgeting
Systems: Functional &
Subsidiary Budgets &
Master Budget

• Suggested Readings:
o Mowen, et al., Chapter 8
Week 4-6 • Define capital • Decision-Making: • Lecture • Recitation
budgeting. o Relevant Costs and • Class Discussion • Quiz
• State the Benefits
characteristics of a o Capital Budgeting
capital investment
decision. Suggested Readings:
• Describe the o Mowen, et al., Chapter
categories of 14
capital investment.
• State
and explain the
elements of capital
budgeting.
• Compute initial
investment, annual
net cash returns /
savings of an
investment
proposal.
 • Discuss the
process of capital
budgeting.
• Enumerate and
explain the
categories of
project cash
flows.
• Apply the
techniques in
evaluating capital
investment
projects such as
payback period,
accounting rate of
return and
discounted cash
flow analysis (net
present
value, internal rate
of return, and
profitability index).
• Explain the
process of ranking
investment
projects.
• Explain the
inflation in capital
investment
analysis.
Week 7 MIDTERM
Week 8-9 • Describe the • Responsibility • Lecture • Recitation
different types of Accounting • Class Discussion • Quiz
responsibility and Decentralization
centers.
• Evaluate • Suggested Readings:
performance of a o Mowen, et al., Chapter
cost center, 12
revenue
center, profit
center and
investment center.
• Explain the
rationale of
transfer pricing.
• Define transfer
price.
• Discuss the need
for transfer price in
a decentralized
organization.
• Explain the
 general approaches
in setting transfer
price.
• Compute the
transfer price using
the various
approaches.
• Discuss the
procedure in
setting transfer
price for
service companies.
• Describe the
application of
multinational
transfer
pricing.
Week 10-11 • Define activity- • Strategic Cost • Lecture • Recitation
based costing. Management • Class Discussion • Quiz
• State the • Activity Based Costing
advantages and • Standard Costing and
limitations of Variance Analysis
activity-based
costing. • Suggested Readings:
• Describe the o Mowen, et al., Chapter
steps in designing 11
an activity-based
costing system.
• Apply activity-
based costing to a
manufacturing
company and
merchandising
company.
• Explain how unit
standards are met
and why standard
cost systems are
adopted.
• Calculate
variances and
explain their
meaning.
Week 12-13 • Describe the • Strategic Business • Lecture • Recitation
nature and Analysis • Class Discussion • Quiz
importance of a and Value-Based
balanced Management
scorecard.
• Present four • Suggested Readings:
aspects of the o Hilton, Chapter 10
balance scorecard.
• Know how a
 balanced scorecard
is used in
evaluating
performance of the
company.
• Analyze changes
in operating
income to evaluate
strategy.
Week 14 Finals

Suggested Textbooks/Reference Materials:

• Mowen, M., Hansen D. & Heitger D. (2015) Managerial Accounting (5th edition). Cengage Learning.
• Hilton, R., (2015) Managerial Accounting: Creating Value In A Dynamic Business Environment (10th edition). McGraw-Hill
Companies, Inc.

Prepared by:
Prof: Donna Zandueta-Tumala, CPA