VISION

MISSION

GOAL

COLLEGE VISION

COLLEGE OF EDUCATION MISSION

PROGRAM EDUCATIONAL OBJECTIVES MISSION

Instruction Research Community
Service
1. Graduates shall practice as successful teachers and academic   
administrators for the advancement of society

2. Graduates shall promote professionalism in the practice of   

teaching and academic administration.

COURSE SYLLABUS

1. Course Code: OM 304

2. Course Title: Costing and Pricing
3. Prerequisite: None
4. Corequisite: None
5. Credit/Class Schedule: 3 units/3 hours a week
6. Course Description: As a general rule, entrepreneurs do not deliberately enter into a business deals with the
express purpose of losing money; however, businesses lose money in international transactions everyday. How?
In many cases, it is because risks are not managed properly, because the organization’s leaders failed to clearly
identify their import and/or export costs, foreign exchange risks, or the price that should have been negotiated
for their goods or services.

7. Student Outcomes and Relationship to Program Educational Objectives:

Student Outcomes Program

Educational
Objectives
1 2
a. Conduct export cost and pricing analysis of products in order to evaluate financial  
viability.
b. Conduct cost and pricing analysis for importing products in order to evaluate  
financial viability.
c. Maximize use of cost-accounting systems to maintain reliable fundamental data to  
continuously determine all related costs.
d. Describe possible effects of Incoterms rules in relation to export and import costs.  

8. Course Outcomes and Relationship to Student Outcomes:

 Course Outcomes a b c d
After completing the course, the student must be able to:
1. Describe costing implications related to Harmonized Commodity Description and Coding I I I
System.
2. Conduct cost and pricing analysis specific to exporting services. I I I

3. Determine financial viability and potential competitive advantages of outsourcing R R R R

services internationally.

4. Make a standard price and affordable price for the customers. D D D D

Level: I – Introduced R – Reinforced D – Demonstrated

9. Course Coverage:

Week Course Outcomes Topics Teaching Learning Assessment

Activities

1 Discussion of VMG and Discussion/ Q and A

CEGE Open Forum
Presentation of the Syllabus
and Course Requirements
Course Introduction
2–5 CO1: Describe Conducting Cost and Pricing Lecture/ Recitation
costing implications Analysis for Exporting Discussion/ Activities
related to Harmonized Products Reporting
Commodity
Description and
Coding System.
6–9 CO2: Conduct cost Conducting Cost and Pricing Lecture/ Recitation
and pricing analysis Analysis for Importing Discussion/ Activities
specific to exporting Products Reporting
services.
10 – CO3: Determine Conducting Cost and Pricing Lecture/ Recitation
13 financial viability and Analysis for Exporting Discussion/ Activities
potential competitive Services Reporting
advantages of
outsourcing services
internationally.
14-17 CO4: Make a Conducting Cost Analysis Lecture/ Recitation
standard price and for Outsourcing Services Discussion/ Activities
affordable price for Internationally Reporting
the customers.

10. Contribution of Course to Meeting the Professional Component:

General Education Component: 40%
Professional Education Courses: 60%

11. Reference Material:

Approved Syllabus
Manuals

12. Textbooks:

13.Course Evaluation:
Student performance will be rated based on the following:

Assessment Tasks Weight Minimum Average for

Satisfactory
Performance
 CO1 & CO2 Class Requirements (Module Exercises, 40%
Quizzes, Participation, etc.)
Preliminary Examination
Mid-term Examination 30%
30%
100% 30%
Previous (Midterm) Grade = 100% x 40%

CO3 & CO4 Class Requirements (Module Exercises, 40%

Quizzes, Participation, etc.)
Semi-final Examination
Final Examination 30%
30%
45%
100% 75%
Present (Final) Grade = 100% x 60%
40% Previous Grade + 60% Present Grade = Final Grade

The following table will be used in giving the final grades:

Percentage 74 and 75-77 78 – 81-83 84-86 87-88 89-91 92-94 95-97 98-100
Equivalent below 80
Final Grade 5.00 3.00 2.75 2.50 2.25 2.00 1.75 1.50 1.25 1.00

Rubrics will be used for other types of assessment such as return demonstration, simulation, etc.

Aside from academic deficiency, other grounds for a failing grade are:
1. Failing academic standing and failure to take the final examination
2. Grave misconduct other than cheating
3. Excessive absences (in excess of 20% of the total class hours)

14.Course Policies:

a. Attendance
Attendance shall be monitored in accordance with CHED policy and the provisions of the Student
Handbook.

b. Submission of Assessment Tasks

Late submission of learning activities is not allowed

c. Written Examination
There will be four major examinations – Preliminary. Mid-Term, Semi-Final, and Final Examinations –
covering the intended COs. The final examination is the summative assessment of the three COs and will
have to demonstrate understanding of the course. Answer sheet is included in the questionnaire or Test
booklet will be used as answer sheet in all written examinations.

d. Issuance of Mid-Term Grade

The mid-term grade is issued to students so that formal consultation where students are apprised of their
class standing is done to afford them the opportunity to make up and to cope with the rigors of the course.

e. Course Portfolio
Selected assessment tools are to be compiled and collected before the end of the semester. The selection is
based on statistical data gathering (lowest, median, and highest). Learning tasks and examinations with
marks lowest, median and highest must be photocopied and returned to the Instructor/professor for course
portfolio keeping.

f. Language of Instruction
Lectures, discussions and documentation will be in English. Written and spoken work may receive a lower
mark, if the student is deficient in English.

g. Classroom Discipline
Students are not allowed to use electronic gadgets such as cell phones, I-pads and head/ear sets/pads inside
the classroom to avoid disruption of the lesson unless prompted upon as part of classroom activity.

h. Honor, Dress and Grooming Codes

 Students must observe the University Dress and Grooming Code as provided in the Student Decorum of
the Collegiate Student Handbook.

For this course, the Honor Code is that there will be no plagiarizing on written work and no cheating on
examinations. Proper citation must be given to authors whose works were used in the preparation of any
material for this course. If a student is caught cheating on an examination, they will be given zero mark for
the examination. If a student is caught cheating twice, they will be referred to the Prefect of Discipline and
be given a failing grade.

i. Consultation Schedule
Consultation schedules are announced by the Instructor/professor at the beginning of the semester. For this
course, students may consult with the Instructor/Professor at 3:30-5:30pm, Fridays, at the CED Student
Consultation Room. It is recommended that the student set an appointment first to confirm the
Instructor/Professor’s availability.

j. Resit/Re-examination
After the instructor/professor has computed the final grade of the student, and he obtains a failing grade,
the student has one chance for a resit/re-examination on the schedule set by the instructor/professor.
Failure to take the resit/re-examination on the announced schedule forfeits the student’s chance.

15.Course Materials Made Available

Syllabus Sourcebook
Workbook/Handouts/Lecture Course Guides, Guidelines, Grading Criteria,