Management Accounting Course

This course discusses the concepts of cost and management accounting, standard cost accounting, the relationship between costs and sales volume and profit, customer profitability analysis, relevant cost analysis for decision making, profit planning using budgeting, traditional inventory management and JIT, calculating product cost using ABC and TDABC systems, Activity Based Management, traditional based performance measurement evaluation, performance measurement evaluation using Balance Scorecard (BSC), Lean accounting, environmental cost management. The methods used to achieve learning objectives are lecture, discussion, question and answer, online and offline assignments. The strategy used in learning is group learning and the learning model used is problem based learning.

PO-1
Mampu memanfaatkan IPTEKS dan sumber belajar untuk menelusuri data dan informasi tentang akuntansi manajemen.

PO-2
Menguasai konsep teoritis akuntansi manajemen dan menganalisis kajian teori akuntansi manajemen dan mengkaitkan dengan kondisi perusahaan nyata serta memformulasikannya dalam penyelesaian masalah secara prosedural.

PO-3
Mampu mengambil keputusan strategis berdasarkan data dan informasi akuntansi manajemen