Management Accounting Course

Management Accounting provides understanding regarding the benefits of management accounting for life, The Balanced-Scorecard and Strategy Map, Cost Information and Decision Making, Cost Accumulation and Assignment, ABC and TD ABC Systems, Customer Profitability Analysis, Management Accounting in Japanese (and Asian) MA , Measuring and Managing Process Performance , Measuring and Managing Life-Cycle , Cost Behavioral and Organizational Issues and Budgets for Planning and Coordination, Financial Control and MA in Indonesian Companies. The learning methods used are lectures, discussions, presentations, case studies, and reflection. The learning model uses contextual learning so that students can combine various real world applications in various management accounting concepts that are oriented towards making wise decisions as an entrepreneur.

PLO-8
Lulusan mampu mengaplikasikan teknologi informasi dalam pengelolaan data keuangan, pemasaran, dan SDM dengan tepat (APSMBI 4)

PO-1
C4. Mahasiswa mampu menganalisis dengan baik karakteristik akuntansi manajemen, analisis biaya, peranan biaya, pengukuran kinerja.

PO-2
A5. Mahasiswa mampu bertindak cerdas, mandiri, jujur, peduli dan tangguh (Idaman Jelita) serta bertanggungjawab di dalam kegiatan pembelajaran akuntansi manajemen sebagai pelaku ekonomi yang bijaksana.

PO-3
P2. Mahasiswa mampu menerapkan perilaku etis dalam mengambil keputusan akuntansi manajemen dengan baik.

PO-4
C3. Mahasiswa mampu menghitung dengan tepat perilaku biaya, analisa titik impas, relevansi biaya untuk pengambilan keputusan taktis, pusat pertanggungjawaban, penilaian kinerja, dan transfer pricing.