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UNIVERSITAS INDONESIA
FAKULTAS EKONOMI & BISNIS
DEPARTEMEN AKUNTANSI
PROGRAM STUDI MAKSI - PPAk

SYLLABUS
ADVANCED MANAGEMENT ACCOUNTING
ECAM 801204
ODD SEMESTER 2021/2022

Class Lecturers Emails

A 211 Dr. Dyah Setyaningrum S.E., M.S.M., CPMA., CA./ dsetyani@ui.ac.id
Desi Adhariani S.E., M.Si., Ph.D. desi.adhariani@ui.ac.id
B 211 Prof. Dr. Lindawati Gani S.E., Ak., M.B.A, M.M., CA., FCMA, CGMA lgani@ui.ac.id
F 211 Dr. Ancella Anitawati Hermawan S.E., MBA., CA., ACMA., CGMA./ ancella.anitawati@ui.ac.id
Dr. Dwi Hartanti S.E., M.Sc. dwi.hartanti71@ui.ac.id
G 211 Luluk Widyawati, PhD / lwidya@ui.ac.id
Nureni Wijayati S.E., M.S.Ak., PhD nureniwijayati@ui.ac.id
H 211 Dr. Dwi Hartanti S.E., M.Sc./ dwi.hartanti71@ui.ac.id
Dr. Ancella Anitawati Hermawan S.E., MBA., CA., ACMA., CGMA. ancella.anitawati@ui.ac.id

Subject Code ECAM 801204

Subject Title Advanced Management Accounting

Credit Value 3
Pre-requisite/ N/A
Co-requisite/
Exclusion
Role and Purposes Management Accounting has grown rapidly over the last fifteen years, responding to the
criticism the subject has received over the same period of time. Management Accounting
scholars have developed various techniques and concepts that are expected to revive the
role of Management Accounting in a modern business process. This course is continuation of
the same course in the regular S1 program, emphasizing the application of concepts in the
world of practice. In addition, this course will also discuss the development of the field
occurring to date, such as activity-based costing, quality costing, and target costing. This
course is an advanced level course, and to do well in class, students must already have some
basic knowledge of Management Accounting. Upon the completion of the course, students
are expected to have a broader perspective on Management Accounting, which in turn will
improve their ability in analyzing and presenting accounting information. Such ability is
required in management to support planning, control, coordination, and decision-making.
Subject Learning Upon Completion of the subject:
Outcomes
1.1. ETHICS AND SOCIAL RESPONSIBILITY: Students demonstrate an understanding of the
ethical and social responsibility and their impact on decision making process
a.Students are able to explain, analyze, and apply Ethical Principle (T1.1.1 ASM)
b.Students are able to explain and analyze commitments to public interest (T1.1.2 ASM)

MAKSI-Syllabus AML Gasal 21 22.docx

Subject Learning 5.3. KNOWLEDGE IN APPLIED ACCOUNTING: Students are able to analyze Management
Outcomes Accounting and Business Strategy issues and their impact on decision making process
from multiple perspectives (L5.3 ASM)
a. Apply techniques and/or prepare advanced reports to support complex management
decision making (T5.3.3 ASM)
b. Analyze financial and non-financial data to provide relevant information for complex
management decision making (T5.3.4 ASM)

Subject Synopsis/
Indicative Syllabus Week Topic Trait Required
# Reading
1 Introduction to Cost Management 5.3.3 HM, Ch.1,2,3
1. Differences between cost accounting & management 1.1.1
accounting 1.1.2 Suggested
2. The role of management accountant Exercises:
3. Different cost for different purposes HM 1.10
4. Code of Ethics HM 2.28
HM 3.32

2 Cost accounting roles in preparing financial statements: 5.3.3 HM Ch.5,6

1. Recording production cost with actual, standard, and
normal costing Suggested
2. Determining Cost Per Unit: Product and Service Exercises:
Costing: HM 5.32
- Job Costing HM 6.22-23
- Process Costing

Assignment: HM Problem 5.34

3 Cost accounting roles in preparing financial statements: 5.3.3 HM Ch.7

Determining Cost Per Unit:
Allocating Costs of Support Departments and Joints Suggested
Products: Exercises:
1. An Overview of Cost Allocation HM 7.35
2. Allocating Support Departement Costs HM 7.36
3. Accounting for Joint Production Processes

Assignment: HM Problem 7.39

4 Developing cost management system: 5.3.3 HM Ch. 4

Activity-Based Costing
1. Unit Level Product Costing Suggested
2. Limitations of Plantwide and Departmental Rate Exercises:
3. Activity-Based Costing System HM 4.31
4. Time Driven Activity Based Costing HM 4.32

Assignment: HM Problem 4.34

5 Using cost management system to achieve efficiency: 5.3.3 HM Ch.12

1. Activity-Based Management: HM Ch.11
- Process Value Analysis p.603-613
- Financial Measures of Activity Efficiency (LO 4 dan 5)^
- Implementing Activity-Based Management HM Ch.20
- Financial-Based versus Activity-Based Responsibility p.1043-1061
Accounting (LO 1 dan 2)^
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2. Just in time Manufacturing AKEM Ch.7

3. Kaizen Costing p.270-279
4. Benchmarking
Suggested
Assignment: HM Problem 12.26 Exercises: HM
12.23

6 Using cost management system for strategic decision 5.3.3 AKEM Ch.6,
making: AKEM Ch.8
1. Customer Profitability Analysis p.305-315
2. Customer Lifetime Value
3. Target costing HM Ch.18
4. Pricing p.935-945
(LO 1 sd 3)
Assignment: FiberCom Inc.
Suggested
Exercises:
AKEM 6.27
AKEM 6.30

7 Using accounting information for profit planning: Cost- 5.3.3 HM Ch. 16

Volume-Profit Analysis:
- The Break-Even Point and Target Profit in Units and Suggested
Sales Revenue Exercises:
- Multiple-Product Analysis HM 16.31
- Changes in the CVP Variables HM 16.32

Assignment: HM Problem 16.39

8 Using accounting information for short-term decision 5.3.3 HM Ch.17

making: HM Ch.20
1. Sunk Cost, Relevant Costs, and Revenues 5.3.4 p.1061-1072
2. Relevancy, Cost Behaviour, and the Activity Resource (LO 3 dan 4)^
Usage Model
3. Theory of Constraint AKEM Ch.3
p.72-96
Assignment: HM Problem 17.26
Suggested
Exercises:
HM 17.25
HM 17.28
HM 20.17

9 Budgeting for Planning and Control: 5.3.3 HM Ch.8

- The Role of Budgeting in Planning and Control
- Strategic Planning and Budgeting AKEM Ch.10
- Beyond Budgeting p.393-416
- Flexible Budgets for Planning and Control
Suggested
Assignment: HM Problem 8.38 & 8.39 Exercises:
HM 8.36
HM 8.37

MAKSI-Syllabus AML Gasal 21 22.docx

 10 Budgeting for Planning and Control: 5.3.3 HM Ch.9
Strategic Variance Analysis: HM Ch.18
- Cost Variance p.957-965
- Profit Related Variance (LO 5)^

Assignment: HM Problem 9.41 Suggested

Exercises:
HM 9.32
HM 9.39
HM 18.32

11 Cost of Quality and Enviromental Cost Management 5.3.3 HM. Ch 14

1. Cost of Quality 5.3.4
2. Environmental Cost AKEM Ch.7
3. Triple bottom accounting p.268-270
AKEM Ch.8
Assignment: HM Problem 14.39 p.324-328

Suggested
Exercises:
HM 14.34
HM 14.43

12 Strategic Control System: Emphasis on financial control: 5.3.3 HM Ch. 10

1. Responsibility Accounting 5.3.4
2. Decentralization Suggested
3. Measuring the Performance of Investment Centers: Exercises:
ROI, RI, EVA HM 10.25-26
4. Transfer Pricing

Assignment: HM Problem 10.33 & 10.34

13 Strategic control system: Four levers of control 5.3.3 Simons, Ch.1,

2, 13

14 Integrated strategic control systems 5.3.3 HM Ch.13

1. The Balanced Scorecard: Strategic-Based Control 5.3.4
2. Strategy Map Suggested
3. BSC in performance evaluation Exercises:
HM 13.21-22
Assignment: HM Problem 13.27

Teaching/Learning Teaching/Learning Methodology will involve active lecturing and problem discussion in
Methodology each of the session.

Weekly assignment is individual assignment that will be discussed in class. Each student
should prepare themselves before the session by reading the materials for each session
before the class.

Suggested exercises, as per the name, can be done voluntarily by students for their own
self study.
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Assessment
Method in % Intended
Alignment with Specific Assessment Methods/Task Weighting Learning
Intended Learning Outcomes to
Outcomes be Assessed
LO1 LO5
Continuous Assessment 100
INDIVIDUAL 100
Mid Term Exam (25%) 10% 90%
Final Exam (25%) 100%
Parallel Quiz (15%) V V
Participation (20%) V V
Assignment (15%) V V

Details of learning Active lecturing is done in every session. After that, there will be a discussion on the
methods weekly assignment. Active participation in the discussion is required and will determine
the final grade. Students are required to read the material before the class to expedite
the process of discussion.

There will be a parallel quiz each before mid term and final term

Student Study
Effort Expected Class Contacts:
Lectures 20 Hours
Discussion 15 Hours
Other study effort:
Preparation project/assignment/tests 70 Hours
Total 105 Hours

Reading List and Required Readings:

References - Don Hansen and Maryanne mowen, Liming, Guan. Cornerstones of Cost
Management, 4th editon, Southwestern-Cengage Learning, 2018 (HM)

Supplementary Readings:
- Anthony A. Atkinson, Robert S. Kaplan , Ella Mae Matsumura, S. Mark Young (2012).
Management Accounting: Information for Decision Making and Strategy Execution,
6th edition. Pearson (AKEM)
- Robert Simons (2000). Performance Measurement and Control Systems for
Implementing Strategy. Prentice-Hall. (Simons)

MAKSI-Syllabus AML Gasal 21 22.docx

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