FACULTY OF ECONOMI CS AND BUSI NESS UNI VERSI TAS GADJ AH MADA

SYLLABUS
AKU 3203 MANAGEMENT CONTROL SYSTEMS
Prerequisite: Cost Accounting and Management Accounting
Credit Hours: 3

Instructor:

Indra Wijaya Kusuma, Prof, Ph.D.
Accounting Department, Faculty of Economics and Business, Universitas Gadjah Mada
Phone: 0274 548510 Email: indra.kusuma@ugm.ac.id
Office Hours: Wednesday 10 am-12 pm or by appointment
Class schedule: Tuesday, 07.00 am 09.30 am; Classroom: S-305

Course Description

This course is designed to allow students to gain knowledge, insights, and analytical
skills related to how managers go about designing, implementing, and using planning
and control systems to implement its strategies. It emphasizes the techniques of the
management control process and the behavioral considerations involved in the use of
these techniques.

Course Objectives

After completion of the course, students are expected to be able to evaluate or to
design effective management control systems. Specifically, students are able to:

1. Explain the meaning of management control systems and its components
2. Evaluate responsibility centers which includes expense, revenue, profit, and
investment centers
3. Explain and analize concept of transfer pricing
4. Evaluate management control process which includes strategic planning,
budgeting, and performance evaluation
5. Evaluate management compensation
6. Discuss and present ideas effectively, both written and oral.

Course Material

Anthony, Robert N and Vijay Govindarajan (2007). Management Control Systems.
12
th
edition. Mc Graw-Hill International Edition.

Learning Goals of Accounting Program

Completion of the course contributes to the following learning goals and objectives of
accounting program:

Learning Goals Learning Objectives
1
Students Demonstrate the Ability to
Communicate
1.1 Demonstrate the Ability to Deliver Written Reports

1.2
Demonstrate the Ability to Deliver Oral Presentation
2
Students have Ethical Understanding and
Reasoning
2.1
Demonstrate the Ability to Identify Ethical Issues in
Accounting Profession
2.2
Demonstrate the Ability to Identify the Ethical
Standards in Accounting Profession
3
Students Demonstrate the Ability to Provide
Accounting Information
3.1
Demonstrate the Ability to Provide Accounting
Information

Students Responsibilities

Student should bring his/her own textbook.
Class meeting will be used by the lecturer to confirm students understanding of
the underlying concepts of accounting. Students should read the chapter assigned
and are required to do and submit the individual homework assigned and group
assignment before each class meeting. Quiz will be conducted in most of the class
in the first 30 minutes of the class.
Students are expected to attend all scheduled class meetings. Absence from class
meetings shall not exceed 25%. Students who exceed the 25% limit without a
medical or emergency excuse acceptable to and approved by the Associate Dean
of Academic and Student Affairs shall not be allowed to take the final exam and
shall receive a grade of E from this course.
Operating laptop, mobile phone, and other communication devices are strictly
prohibited during class meetings. Any student found operating these devices
should leave the class and will be considered as an absence for the class meeting.
Expected values: Carefulness, Curiosity, Discipline, I ntegrity, Professionalism,
Rationality, Respectfulness, and Trustworthiness

Academic Integrity

Academic integrity forms a fundamental bond of trust between colleagues, peers,
lecturers, and students, and it underlies all genuine learning. There is no tolerance for
plagiarism or academic dishonesty in any form, including, but not limited to, viewing
the exams of others, sharing answers with others, using books or notes while taking
the exam, copying answers or papers, or passing off someone elses work as ones
own. A breach of ethics or act of dishonesty can result in A FAILURE OF AN
ENTIRE COURSE (a grade of E).

Teaching Methods

A combination of lecturing, group discussion, and problem solving will be applied to
this class. Lecturing is purpoted to confirm students understanding of some
underlying financial accounting concepts. Most of the lecturing will be directed to
discuss and answer students questions. Hence, the most important requirements for
this course are a thorough preparation and reading materials, completing assigned
tasks, and active participation in the classroom. Students are divided into groups and
required to submit the assigned group project report. The project assignments and list
of group will be determined.

Grading

Your grade will be determined based on your total score on the following items:
Mid Exam (closed book) 30%
Final Exam (closed book) 30%
Quizzes 20%
Assignment+project 20%
Total 100%

Your final score will be converted to a course grade based on the following scheme:
A 90 or above C+ 65 to 69
A- 85 to 89 C 60 to 64
B+ 80 to 84 D 50 to 59
B 75 to 89 E below 50
B- 70 to 74


Course Outline

Date Topic Chapter
26/8 Introduction: Nature of MCS Chapter 1
02/9
Understanding Strategies Chapter 2
09/9
Behavior in Organizations Chapter 3
16/9
Responsibility Centers Chapter 4
23/9
Profit Center Chapter 5
30/9
Transfer Pricing Chapter 6
07/10
Investment Center Chapter 7
MID EXAM
28/10
Strategic Planning Chapter 8
04/11
Budget Preparation Chapter 9
11/11
Variance Analysis Chapter 10
18/11
Performance Measurement Chapter 11
25/11
Management Compensation Chapter 12
02/12
Controls for Different Strategies Chapter 13
09/12 Review All materials
FINAL EXAM
Others:
Assignment and project will be determined.
For a few reason, classes could be rescheduled with a prior notice.
Unless stated by the instructor, students should follow all rules given by the program. If
student has questions related to the course, it is suggested to contact the instructor through
email or come to see the instructor at the office hour stated above.

Never give up trying no matter how many times you fail.
Good luck to all of you. I wish you the best!