Syllabus. EKA 4050 Cost Management. Program : Bachelor Degree (S1) in Accounting Faculty of Economics and Business

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1 Syllabus EKA 4050 Management Program : Bachelor Degree (S1) in Accounting Faculty of Economics and Business Institut Keuangan Perbankan dan Informatika Asia Perbanas Jalan Perbanas, Karet Kuningan, Setiabudi, Jakarta 12940, Indonesia Telp , , , , Fax , Website:

2 S Y L L A B U S I. SUBJECT CODE/CREDITS : EKA 4050 / 3 CREDITS II. SUBJECT : Management III. PROGRAM : S1 Accounting IV. DESKRITION AND PURPOSE OF THE SUBJECT : This subject aims to introduce students to the concepts and techniques of Contemporary Investment Feasibility Analysis and Assessment of Corporate Productivity, so it can perform calculations and present the Financial and Non-Financial information using the calculation techniques for the benefit of management in performing functions planning, control and decision making, also it aims to attempt Efficiency, Improving Product Quality and Win Competition. V. PRE-REQUISITE(S) : Accounting Principle 1, Intermediate Accounting and Accounting EKA 4050 Management Syllabus S1 Accounting Page 1 of 11

3 VI. REFERENCES: 1. Required Textbook: Management Strategic Emphasis, 5th Edition Mc Graw Hill Publisher, Blocher, Chen, W.Lin, Other references: Management Accoaunting and Control, Thomson Learning Edition, 2th Edition, Hansen, M. Mowen. VII. LEARNING METHODS: Case Studies, Question and Answer (QA), and Group Discussions VIII. LEARNING EQUIPMENTS: Whiteboard, Microphone, Overhead Projector (OHP), LCD Projector, Computer, dan IX. ATTENDANCE: Attendance in class is a must. Students attendance less than 70%, are not allowed to participate in Final Test (UAS). X. EVALUATIONS: 1. Mid Test (UTS) : 30% 2. Participations, Assignments, and Quizzes : 25% 3. Final Test (UAS) : 45% EKA 4050 Management Syllabus S1 Accounting Page 2 of 11

4 XI. SCORINGS : 1. Score : = A (Excellent) 2. Score : 68 79,9 = B (Very Good) 3. Score : 56 67,9 = C (Good) 4. Score : 45 55,9 = D (Poor) 5. Score : 0-44,9 = E (Failed) EKA 4050 Management Syllabus S1 Accounting Page 3 of 11

5 XII. SEQUENCE OF LESSONS: MEETINGS LESSONS OUTCOMES REFERENCES CHAPTERS ( 1 ) ( 2 ) ( 3 ) ( 4 ) ( 5 ) 1 The Scopes 1. The use of Management in any Management Functions 1. Able to explain the relationship between management functions, Chapters: 1 & 2 of 2. Differences and Similarities between such as planning, Management Financial Accounting, Accounting implementation, and control of and Management. 3. The influences of Contemporary Business Environment toward Management ( the decision-making process as well as differences in Financial Accounting, Management Global Competition, Advanced Accounting, and Technology, Prosperity, etc) Management. 2. Able to explain the role of Management in a Dynamic Business Environment / Contemporary Management 2 1. Strategic Focus and Management. 1. Able to explain Contemporary Chapters 2 The Scopes 2. Contemporary management Management and differentiate of Techniques: JIT, ABC/BM, TC, LCC, Contemporary Management EKA 4050 Management Syllabus S1 Accounting Page 4 of 11

6 Management Reengineering, Continuos Improvement, Techniques (JIT, ABC / ABM, TC, TQC, BSC, Mass Custo mization, TOC, LCC, Reengineering, Continuos Benchmarking, etc. Improvement, TQC / TQM, BSC, 3. Strategic Analysis and Strategic TOC, etc). Management 2. Able to explain the relationship 4. Competitive Strategic Analysis Tools between each Technical Strategic 5. Implications of Strategic Analysis for Management and Decision Management Making produced by Management The concept of Just in Time (JIT) 1. Able to explain, calculate and Chapters: JIT & ABC 2. JIT Contemporary manufacturing 3 & 5 environment, Automation, CAD, CAM, FMS, CIM. concept of Just In Time (JIT) and about 3. JIT Implementation and its influence in Activity Based ing / JIT and ABC Accounting Record. Management (ABC / ABM) as a /ABM 4. Activity Based ing & Management basis for the management to make 5. Limitations of Traditional ing. decisions 4 1. Able to explain, calculate and Chapters: ABC 1. Formulation of FOH, Production and 3 & 5 EKA 4050 Management Syllabus S1 Accounting Page 5 of 11

7 Gross Profit Calculations with ABC and Traditional methods concept of Just In Time (JIT) and about 2. The Effect of using two FOH Allocation Activity Based ing / JIT and ABC Method toward Decisions of Product- Management (ABC / ABM) as a /ABM Selling Price and any other strategies basis for decision making done by the management 5 1. Understanding and Application of Target Able to explain, calculate and Chapter 13 TC ing 2. Target ing (TC) Application Stages about 3. Relationship between Target ing and concept of Target ing (TC) as a Target ing Contemporary Management Basis for Decision Making Process Techniques for achieving Efficiency in Management 4. Calculation and Implementation of Target ing (TC) Techniques as basis for Decision Making Process in management 6 1. Implementation of Target ing with 1. Able to explain, calculate and Chapter 13 TC and LCC other Contemporary Management Techniques simultaneously. about 2. Definition of Life Cycle ing and its concept of Target ing (TC) as a Target ing EKA 4050 Management Syllabus S1 Accounting Page 6 of 11

8 relation to other techniques and Capital Basis for management in Decision and Life Budgeting Analysis. Making Process. Cycle 3. LCC Role as basis of Decision Making 2. Able to explain, calculate and Process done by the Management. 4. Stages and Sub-Stages of Life Cycle Products. concept of Life Cycle (LCC) as a Basis for management in Decision Making Process 7 1. The calculation of LCC and Profits for 1. Able to explain, calculate and Chapter 13 LCC Products / Services / Activities 2. The LCC and Profit calculations for the about alternative investments. concept of Life Cycle ing Life Cycle (LCC) as a basis for management in 3. Choosing the most profitable alternative Decision Making Process products/services/activities/investments. 2. Able to explain concepts of 4. Definition and Role of Technical Continuous Improvement concept Continuous Improvement, Reengineering, (CI), Re-engineering (RE), etc., as etc in. Decision Making Process basis for Management in Decision Making Process. EKA 4050 Management Syllabus S1 Accounting Page 7 of 11

9 MID TEST MID TEST MID TEST 8 (CLOSED BOOK) UTS 9 1. Capital Budgeting Process 1. Able to explain the role of Chapter 12 CB 2. Capital Budgeting Data Feasibility Analysis of any 3. Capital Budgeting techniques Investment Planning. about 4. Comparison between techniques used in 2. Able to explain Cash and Investment Capital Budgeting Non Cash, Cash Profit and Jurnal Feasibility 5. Examples of Feasibility Analysis Accounting Profit using Cash Basis Analysis Calculation of Capital Budgeting and Accrual Basis 3. Able to explain and calculate using Investment Feasibility Analysis techniques 4. Able to assess the feasibility of an Investment Plan based on the results of calculations using Feasibility Investment techniques EKA 4050 Management Syllabus S1 Accounting Page 8 of 11

10 10 5. Tax Saving and Tax looses 1. Able to calculate Tax Looses and Chapter 12 CB 6. Sources of funds from the third party for Tax Saving and their influences to Capital Budgeting. Total Investments about 7. Amortization Loan Repayment of the third 2. Able to calculate Amortization Investment parties Loan / Credit Bank for Investment Jurnal Feasibility 8. Formulating Income Statement and Cash 3. Able to assess the feasibility of Analysis Flow Statements Projections investment planning based on the 9. The use of Debt Coverage Ratio( DCR) or calculation of Investment Debt Service Ratio (DSR) for assessing Feasibility techniques for the the Feasibility Loan / borrowing capacity Replacement Investment from the 10. Analysis of Single and Integrated third party s source of funds Financial Projections Definition of Therry of Constraint (TOC) 1. Able to explain, calculate and Chapter 13 TOC and its correlation to other Contemporary Management techniques abeb 2. Application Techniques of TOC in concept of the Theory of Constraint out Theory of managing a company. (TOC) as a basis for management Constraint in Decision Making Process EKA 4050 Management Syllabus S1 Accounting Page 9 of 11

11 12 1. Definition of Quality, TQM, Quality. Able to explain the mechanism of Chapter 17 TQC / TQM 2. Characteristics of TQM. Formulation, Implementation and 3. TQM Implementation Guidelines. Provision of Financial and Non- about 4. The correlation between the application of TQM/TQC TQC / TQM and the increase of ROI. concept of Total Quality 5. Types of Compliance Quality Management / Total Quality 6. Taquchi Quality Loss Functions Control (TQM / TQC), as a Basis 7. of Quality for Decision Making Process in 8. Reporting of Quality Management Definition of Performance Measurement, Able to explain the mechanism of Chapter 18 BSC 2. Traditional Performance Measurement and Formulation, Implementation and Balanced Score Card Provision of Financial and Non- about 3. Concepts, benefits & advantages Balance BSC Score Card (BSC) concept of Balance Score Card 4. Performance Measurement using Balance (BSC), as a Basis for Decision Score Card Perspectives Making Process in Management. 5. Implementation of Balance Score Card (BSC) EKA 4050 Management Syllabus S1 Accounting Page 10 of 11

12 14 PROD 15 UAS Productivity, Effectiveness of Marketing and 1. Able to perform calculations using Analysis of Profitability Strategies: the Company Productivity 1. Managing Productivity 2. Definition of Productivity 3. Measuring Productivity techniques 2. Able to assess the productivity of the Company using the results of calculations from Company Productivity Techniques. Final Test Final Test Final Test Chapter 16 Intenet about Produktivity Written By: Approved By: Agreed By: Drs. Bambang Sindhu Sarie., Ak Lecturer Atik Djajanti SE., Ak., M.Ak Head of S1 Accounting Program Dr. Wiwiek Prihandini., Ak., MM Dean of Faculty of Economics and Business EKA 4050 Management Syllabus S1 Accounting Page 11 of 11