Departemen Akuntansi

Fakultas Ekonomika dan Bisnis

Universitas Gadjah Mada
Jogjakarta

MANAGEMENT ACCOUNTING
Syllabus (2017)

Instructor

Ertambang Nahartyo, Ph.D., CMA, CA, Akt.

Assistant Professor of Accounting
Faculty of Economics and Business
Universitas Gadjah Mada

Office Office Hours

Ex CGCG Lounge, 2nd Fl. West Wing

FEB Building, Universitas Gadjah Mada Mon thru Thu
Jalan Sosio Humaniora no. 1, Bulaksumur, Jogjakarta 9.30 am 10.00
(by
appointment)
Ph. (0274) 548510 Email: ertambang@ugm.ac.id https://sintesis.feb.ugm.ac.id

Course Description & Objectives

Management accounting concerns with the process of providing and using accounting
information for managerial purposes. Traditionally, management accounting system has
three broad objectives: (1) to provide information for costing out products, services, and
other cost objects, (2) to provide information for planning, controlling, evaluation, and
continuous improvement, and (3) to provide information for decision making. In this era,
specifically, the course deals with cost and other information analyses to develop superior
strategies en route to gaining sustainable competitive advantage.

Management accounting integrates all functions of business such as strategic management,

human resource, marketing, finance, and information systems. It brings together in an
integrated and comprehensive way the modern management accounting methods
developed in the last 20 years. Throughout the course, you will be learning concepts and
techniques of management accounting and applying the knowledge in analyzing cases. I
intend to ask you to critically think about companies and their problems. In addition, you
will be asked to conduct many strategic management accounting analyses. The course is
intended as a learning and practice field with your instructor and colleagues as your
sparring partners.

Upon completion of this course, you should be able to

Comprehend basic concepts of management accounting methods and

techniques.
Apply appropriate management accounting methods in managerial planning and
decision-making, preparation of financial and management reports, and
management and operational control.
Departemen Akuntansi
Fakultas Ekonomika dan Bisnis
Universitas Gadjah Mada
Jogjakarta

Assess the impact of contemporary business environment on management

accounting methods and practices, including the global business environment
and new manufacturing and information technologies.

Course Material

Mowen, M. M., D. R. Hansen, and D. L. Heitger. Cornerstones of Managerial Accounting. 6th

Ed. Boston: Cengage Learning. 2016. (MHH)
Hansen, D. R. and Mowen, M. M. 2007. Management Accounting. 8th Ed. Cincinnati: South-
Western College Publishing. (HM)

Learning Method

I do not agree to the idea of teaching a specific content as the purpose of education. To
educate is to invite students to think and to prepare their own framework from that they
can learn more when they encounter a new experience. An interesting educational process,
to me, is that from which both students and the teacher get a richer context. Consequently,
this method requires a thorough preparation before class.

Definitely, I will not lecture you from time to time. As we emphasize on the development of
oral and written skills in this course, my role is to facilitate discussions. I will use problem
materials in every meeting to introduce, illustrate, and discuss the key issues of strategic
management accounting. In every class, each of you will be an active discussant. There will
be quizzes in a frequent manner. The quiz covers the text rather thoroughly and requires
careful reading and good comprehension of the material. You are to write a case report
regarding the application of management accounting concepts or techniques in companies
in Indonesia. The case report is a group-based assignment.

Plagiarism is a serious offence and will lead to disciplinary actions. Please refer to the
Department and Faculty standard regarding this matter.

There is no make-up test for the mid-term and final tests. If you are absent from the tests
without eligible reasons/documents, you will not earn any marks on the test. If you are
absent with eligible reasons/documents, your score on the other exam will be applied
higher weight.

Grading
Your performance will be evaluated based upon the following parts.
Class participation 10%
Quizzes 10%
Homeworks 20%
Case Report (student project) 10%
Mid Exam 25%
Final Exam 25%
Departemen Akuntansi
Fakultas Ekonomika dan Bisnis
Universitas Gadjah Mada
Jogjakarta

Your final score will be mapped to a course grade based on the following scheme:

A 90 or above A- 87 to 89 A/B 84 to 86
B+ 80 to 83 B 75 to 79 B- 70 to 74
C+ 65 to 69 C 60 to 64 D 50 to 59
F below 50

Course Schedule

Session Topic Reference Homework

1 Introduction to Management Syllabus

Accounting MHH-1
2 Basic MA Concepts MHH-2, 3 TBA
3 CVP Analysis MHH-4 TBA
4 Activity-Based Costing & MHH-7 TBA
Management
5 Segmented Reporting and Inventory MHH-8 TBA
Management
6 Profit Planning MHH-9 TBA
MID EXAM
7 Performance Evaluation and MHH-12 TBA
Decentralization

8 Capital Investment Decisions MHH-14 TBA

9 Relevant Costing MHH-13 TBA
10 Quality Cost and Productivity HM-15 TBA
11 Environmental Cost Management HM-17 TBA
12 Lean Accounting, Target Costing HM-16 TBA
and the Balanced Scorecard
13 Executive Talks the Walk TBA
14 Wrap Up

FINAL EXAM

I would rather entertain and hope that people learned something than educate people and
hope they were entertained. Walt Disney
Humanity greatest advances are not in its discoveries but in how those discoveries are
applied to reduce inequity. Bill Gates