Detail SAP: Akuntansi Manajemen Tahun Ajaran 2010/2011 -02
Satuan Acara Pengajaran
| Mata Kuliah |
ACCT32103 - Akuntansi Manajemen |
| Pengajar |
Dr. Fitriany S.E., M.Si., Ak.
Wasilah S.E., Ak., M.E |
| Tujuan Perkuliahan |
Tujuan yang berkaitan dengan peningkatan kemampuan kognitif adalah agar mahasiswa:
1. Memahami, membuat dan menetapkan anggaran dan biaya standar
2. Mampu melakukan analisis differential cost untuk pengambilan keputusan
3. Memahami pusat-pusat pertanggungjawaban serta penggunaan dan manfaatnya di perusahaan
4. Mampu menentukan pengukuran kinerja keuntungan yang sesuai dengan kondisi perusahaan
5. Memahami transfer pricing dan manajemen berbasis kegiatan
6. Mampu melakukan analisa penjualan dan analisa profitabilitas konsumen
7. Mampu menetapkan harga dan manajemen biaya
8. Memahami konsep Sistem Pengendalian Manajemen
Sesuai dengan aturan dalam buku panduan Program Ekstensi Fakultas Ekonomi Universitas Indonesia, ketidakhadiran tanpa keterangan maksimum adalah 25%. Bagi mereka yang tingkat ketidakhadirannya lebih dari 25% tidak diperbolehkan mengikuti ujian akhir. |
Minggu Ke 1
| Materi |
Determining How Cost Behave
? General Issues in Estimating Cost Functions
? The Cause and Effect Criterion in Choosing Cost Drivers
? Cost Estimation Methods
? Steps in Estimating a Cost Function Using Quantitative Analysis
? Evaluating Cost Drivers of the Estimated Cost Function
? Cost Drivers and Activity-Based Costing
? Nonlinearity and Cost Functions
? Learning Curves and Nonlinear Cost Functions
? Data Collection and Adjustment Issues |
| Media |
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| Referensi |
HFD: Ch 10 |
| Aktivitas |
|
Minggu Ke 2
| Materi |
Inventory Costing
? Variable Costing and Absorption
? Explaining Differences in Operating Income
? Performance Measures and Absorption Costing
? Throughput Costing
? Comparison of Alternative Inventory-Costing Methods |
| Media |
|
| Referensi |
HFD: Ch 9
Page:325-338 |
| Aktivitas |
|
Minggu Ke 3
| Materi |
Cost-Volume-Profit Analysis
? Essentials of CVP Analysis
? Cost-Volume-Profit Assumptions
? Breakeven Point and Target Income
? Using CVP Analysis for Decision Making
? Sensitivity Analysis and Uncertainty
? Cost Planning and CVP
? Effect of Sales Mix on Income
? Contribution Margin versus Gross Margin |
| Media |
|
| Referensi |
HFD: Ch 3
(Exclude Appendix) |
| Aktivitas |
|
Minggu Ke 4
| Materi |
Master Budget and Responsibility Accounting
? Budgets and The Budgeting Cycle
? Advantages of Budgets
? Time Coverage of Budgets
? Steps in Developing an Operating Budget |
| Media |
|
| Referensi |
HFD: Ch 6 |
| Aktivitas |
|
Minggu Ke 5
| Materi |
Master Budget and Responsibility Accounting
? Developing a Financial Budget
? Budgeting and Responsibility Accounting
? Responsibility and Controllability
? Human Aspects of Budgeting |
| Media |
|
| Referensi |
HFD: Ch 6 |
| Aktivitas |
|
Minggu Ke 6
| Materi |
Flexible Budgets, Variances, and Management Control I
? The Use of Variances
? Static Budgets and Static-Budgets Variances
? Flexible Budgets
? Flexible Budgets Variances and Sales-Volume-Variances
? Price Variances and Efficiency Variances for Direct Cost Inputs
? Implementing Standard Costing
? Management Uses of Variances
? Variance Analysis and Activity-Based Costing
? Benchmarking and Variance Analysis |
| Media |
|
| Referensi |
HFD:Ch 7
dan Ch 14: Appendix
Hal 550-553 |
| Aktivitas |
|
Minggu Ke 7
| Materi |
Flexible Budgets, Variances, and Management Control II
? Planning of Variable and Fixed Overhead Costs
? Developing Budgeted Variable Overhead Cost Rates
? Variable Overhead Cost Variances
? Developing Budgeted Fixed Overhead Rates
? Fixed Overhead Cost Variances
? Production-Volume Variances
? Integrated Analysis of Overhead Cost Variances
? Production-Volume Variance and Sales-Volume Variances
? Financial and Nonfinancial Performance
? Overhead Cost Variances in Nonmanufacturing and Service Settings |
| Media |
|
| Referensi |
HFD: Ch 8 |
| Aktivitas |
|
Minggu Ke 8
| Materi |
Revenues, Sales Variances, and Customer-Profitability Analysis
? Customer Revenues and Customer Costs
? Customer Profitability Profiles
? Sales Variances
? Sales Mix and Sales Quantity Variances
? Market Share and Market Size Variances |
| Media |
|
| Referensi |
HFD: Ch 14 Hal 534-547
HFD: Ch 15 Hal 582-586 |
| Aktivitas |
|
Minggu Ke 9
| Materi |
Decision Making and Relevant Information
? Information and the Decision Process
? The Concept of Relevance
? An Illustration of Relevance: Choosing Output Levels
? Insourcing-versus-Outsourcing and Make-versus-Buy Decision
? Opportunity Costs and Outsourcing
? Product-Mix Decisions Under Capacity Constraints
? Customer Profitability, Activity-Based Costing
? Decisions and Performance Evaluation |
| Media |
|
| Referensi |
HFD: Ch 11 |
| Aktivitas |
|
Minggu Ke 10
| Materi |
Pricing Decisions and Cost Management
? Major Influences and pricing decisions
? Costing and pricing in the short run and in the long run
? Target Costing for Target Pricing
? Achieving the Target Cost per Unit
? Cost-Based (Cost-Plus) Pricing
? Life-Cycle Product Budgeting and Costing
? Considerations Other than Costs in Pricing |
| Media |
|
| Referensi |
HFD: Ch 12 |
| Aktivitas |
|
Minggu Ke 11
| Materi |
Management Control Systems, Transfer Pricing, and Profit Center
? Management Control Systems
? Evaluating Management Control Systems
? Organization Structure and Decentralization
? Transfer Pricing
? An Illustration of Transfer Pricing
? Market-Based Transfer Prices
? Cost-Based Transfer Prices
? Negotiated Transfer Prices
? A General Guideline for Transfer-Pricing Situations
? Multinational Transfer Pricing and Tax Considerations |
| Media |
|
| Referensi |
HFD: Ch 22 |
| Aktivitas |
|
Minggu Ke 12
| Materi |
Performance Measurement, Compensation, and Multinational Consideration
? Financial and Nonfinancial Performance Measures
? Choosing Among Different Performance Measures: Step 1
? Choosing the Time Horizon of the Performance Measures: Step 2
? Choosing Alternative Definitions for Performance Measures: Step 3
? Choosing Measurement Alternatives for Performance Measures: Step 4
? Choosing Target Levels of Performance: Step 5
? Choosing the Timing of Feedback: Step 6
? Performance Measurement in Multinational Companies
? Distinction Between Managers and Organization Units
? Performance Measures at the Individual Activity Level
? Executive Performance Measures and Compensations |
| Media |
|
| Referensi |
HFD: Ch 23 |
| Aktivitas |
|
Minggu Ke 13
| Materi |
Strategy and Balanced Scorecard
? What is Strategy?
? Building Internal Capabilities: Quality Improvement and Reengineering at Chipset
? Strategy Implementation and the Balanced Scorecard
? Evaluating the Success of Strategy and Implementation |
| Media |
|
| Referensi |
HFD: Ch 13 |
| Aktivitas |
|
Minggu Ke 14
| Materi |
Strategic Profitability Analysis
? Strategic Analysis of Operating Income
? Applying the Five-Step Decision-Making Framework to Strategy |
| Media |
|
| Referensi |
HFD: Ch 13 |
| Aktivitas |
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