CITY of MALABON UNIVERSITY

Pampano corner Maya-Maya Streets, Brgy. Longos, Malabon City

College of Business and Accountancy
COURSE TITLE: SUSTAINABILITY AND STRATEGIC AUDIT COURSE CREDIT: 3 UNITS
COURSE CODE: PrE 311 CONTACT WEEK: 18 WEEKS
SEMESTER and A.Y.: FIRST SEMESTER, AY 2020-2021
CONTACT HOURS: 54 HOURS
COURSE PRE-REQUISITE:
FACULTY: Esequel D. Condino
VISION: PROGRAM OUTCOMES FOR BSMA (CMO 27 S.2017 Sec. 6.3) VISION:
The City of Malabon University College of A graduate of BS in Management Accounting should be able to: The City of Malabon University, home of the “City
Business and Accountancy is committed to 1. Resolve business issues and problems, with a global and strategic Scholars”, is envisioned to be the center of
produce Trustworthy and Competent perspective using knowledge and technical proficiency in the areas of excellence which shall bridge the learners to attain
Professionals in the World of Business. financial accounting and reporting, cost accounting and management, a higher standard of living by providing a highly
accounting and control, taxation, and accounting information systems; cognitive and value-laden education.
MISSION: 2. Conduct accountancy research through independent studies of relevant
College of Business and Accountancy of literature and appropriate use of accounting theories and methodologies; MISSION:
the City of Malabon University aims to 3. Employ technology as a business tool in capturing financial and non- The City of Malabon University shall develop
provide life-long learning with relevant holistic learners, competent workforce and guide
financial information, generating reports and making decisions;
experiences; rooted upon Ethical and 4. Apply knowledge and skills to successfully respond to various types of them to their journey to excellence; encourage
Standard in Business Industries. involvement of the stakeholders to create a better
assessments (including professional licensure and certifications); and
synergy with the communities.
OBJECTIVES: 5. Confidently maintain a commitment to good corporate citizenship, social
C.B.A.-C.M.U. generally anchored to the responsibility and ethical practice in performing functions as a OBJECTIVES:
following objectives; to wit: management accountant. 1. To provide professional instruction and
COURSE DESCRIPTION training in the liberal arts, sciences, and
 To keep the students updated with the An enterprise formulates strategic goals and objectives to ensure sustainability, technology including information technology;
latest information through in-house profitability and growth. Industry analysis, regulatory compliance, brand identity, 2. To promote applied research, advance studies
seminars and training. supply chain management and business performance monitoring as well as
and progressive leadership in the stated fields;
implementation of environment-friendly practices increase an enterprise’s credibility
 To actualize the theoretical knowledge 3. To introduce circular studies which will
with external stakeholders and provide internal assurance to management that
and application through on-the-job business practices are sustainable. promote globally competitive professionals,
training, case analysis and This course incorporates strategic audit tools in analyzing the enterprise’s ability to managers, instructors, entrepreneurs and
management research for economic continue its operation year after year. leaders; and
decision making. 4. To offer other program in the social, cultural,
scientific and technological fields.
 CITY of MALABON UNIVERSITY
Pampano corner Maya-Maya Streets, Brgy. Longos, Malabon City
College of Business and Accountancy

At the end of the course, learners are expected to:

1. Analyze an enterprise’s internal and external environment and assess its impact to the enterprise;
2. Understand the importance of Sustainability and Strategy in the operation of an enterprise;
3. Perform financial analysis to evaluate the enterprise’s capability to sustain operation;
4. Perform case study analysis and recommend feasible solutions.
COURSE OBJECTIVES

PRELIM COVERAGE MIDTERM COVERAGE FINALS COVERAGE

Part 1 Introduction Part 4 Case Analysis

 Strategic Audit Defined Part 3 Strategic Audit  How to Conduct and Present Case
 SWOT Analysis Analysis
Part 2 Stages of Strategic Management  PESTLE Analysis  Case Analysis and Presentation
COURSE OUTLINE
Process  Boston Consulting Group Matrix
 Business Vision and Mission  Value Chain Analysis
 External Assessment  Financial Ratio Analysis
 Internal Assessment  Case Analysis
 Maintaining Sustainability

TIME TEACHING and LEARNING

COURSE CONTENTS/TOPICS DESIRED LEARNING OUTCOMES REFERENCES ASSESSMENT
TABLE ACTIVITIES
 CITY of MALABON UNIVERSITY
Pampano corner Maya-Maya Streets, Brgy. Longos, Malabon City
College of Business and Accountancy
Part 1 Introduction  Introduce Strategy and its role in the Strategic Management  Lectures  Quiz
 What is Strategic Audit? enterprise’s operations Concepts and Cases, 15th  Class Discussion  Exam
 What is Strategic Analysis?  Differentiate Strategic Audit from Ed, by Fred David, and  Exercises
Strategic Analysis Foster David, 2015
Week 1  Emphasize the importance of Pearson
Strategic Audit in the continuity of an
enterprise’s operation

 Discuss Strategic Management as the Strategic Management  Lectures  Quiz

Part 2 Strategic Management? focus of the Strategic Audit Concepts and Cases, 15th  Class Discussion  Exam
What is Strategic Management  Understand the role of Strategic Ed, by Fred David, and  Exercises
 Stages of Strategic Management Management in assessing an Foster David, 2015
 Benefits of Strategic enterprise’s performance Pearson
Management  Appreciate the purpose of having a
 Vision and Mission Statements Mission and Vision to an enterprise

Week 2

On External Assessment  Understand that enterprises do not Strategic Management  Lectures  Quiz
Week 3  The Industrial/Organization operate in a vacuum and it needs to Concepts and Cases, 15th  Class Discussion  Exam
and 4 View interact with its environment Ed, by Fred David, and  Exercises
 External Opportunities and  Develop a deeper knowledge of the Foster David, 2015
Threats external forces that are generally Pearson
 CITY of MALABON UNIVERSITY
Pampano corner Maya-Maya Streets, Brgy. Longos, Malabon City
College of Business and Accountancy
 Economic Forces uncontrollable by the enterprise
 Social, Cultural, Demographic and  Know the environment outside the
Environmental Forces organization and how it impacts the
 Political, Government and Legal organization itself
Forces
 Technological Forces
 Educational Forces
 Competitive Forces
On Internal Assessment  Understand that an enterprise needs Strategic Management  Lectures  Quiz
 Resource-Based View a strong and solid foundation to Concepts and Cases, 15th  Class Discussion  Exam
 Internal Strengths and operate successfully Ed, by Fred David, and  Exercises
Weaknesses  Discuss an enterprise’s internal Foster David, 2015
 Management environment and how it can support Pearson
Week 5  Marketing or destroy the organization
 Finance/Accounting
 Production/Operations
 Research and Development
 Management Information Systems

PRELIMINARY COVERAGE and EXAMINATION and Discussion on Examination Result

Week 6

TIME TEACHING and LEARNING

COURSE CONTENTS/TOPICS DESIRED LEARNING OUTCOMES REFERENCES ASSESSMENT
TABLE ACTIVITIES
Part 3 Strategic Audit  Develop the ability to identify an Strategic Analysis Tools,  Lectures  Quiz
 SWOT Analysis organization’s Strengths, Topic Gateway Series  Class Discussion  Exam
Week 7
Weaknesses, Opportunities and No. 34, The Chartered  Exercises
Threats Institute of Management
Accountants
Week 8  PESTLE Analysis  Perform Political, Economic, Social, Strategic Analysis Tools,  Lectures  Quiz
Technological, Legal and Topic Gateway Series  Class Discussion  Exam
Environmental analysis on an No. 34, The Chartered  Exercises
enterprise Institute of Management
 CITY of MALABON UNIVERSITY
Pampano corner Maya-Maya Streets, Brgy. Longos, Malabon City
College of Business and Accountancy
Accountants
 Boston Consulting Group Matrix  Evaluate the strategic position of the Strategic Management  Lectures  Quiz
 Value Chain Analysis business brand portfolio and its Concepts and Cases, 15th  Class Discussion  Exam
potential using the BGC Matrix Ed, by Fred David, and  Exercises
Week 9
 Identify an enterprise’s primary and Foster David, 2015
support activities that add value to its Pearson
final product
 Financial Ratio Analysis  Perform quantitative analysis to gain Investopedia.com  Lectures  Quiz
Liquidity Ratios insight into a company's liquidity,  Class Discussion  Exam
Solvency Ratios operational efficiency, and profitability  Exercises
Week Profitability Ratios
10 & 11 Efficiency Ratios
Coverage Ratios
Market Prospect Ratios

TIME ASSESSMENT
COURSE CONTENTS/TOPICS DESIRED LEARNING OUTCOMES REFERENCES LEARNING ACTIVITIES
TABLE METHODS

Week 12 MIDTERM COVERAGE and EXAMINATION and Discussion on Examination Result

 Case Analysis  Perform case analysis based on an Strategic Management  Lectures  Quiz
How to prepare and present actual enterprise’s situation Concepts and Cases, 15th  Class Discussion  Exam
Week 13 case analysis Ed, by Fred David, and  Exercises
Foster David, 2015
Pearson

TIME ASSESSMENT
COURSE CONTENTS/TOPICS DESIRED LEARNING OUTCOMES REFERENCES LEARNING ACTIVITIES
TABLE METHODS
Week 14 Identification of the Case Problem  Build the case analysis Strategic Management  Lectures  Quiz
and Objectives  Identify problems and establish priority Concepts and Cases, 15th  Class Discussion  Exam
 CITY of MALABON UNIVERSITY
Pampano corner Maya-Maya Streets, Brgy. Longos, Malabon City
College of Business and Accountancy
problem Ed, by Fred David, and  Exercises
 Determine the purpose of the paper Foster David, 2015
Pearson
Review of Internal and External  Identify the enterprise’s strengths, Strategic Management  Lectures  Quiz
Assessment weaknesses, opportunities and threats Concepts and Cases, 15th  Class Discussion  Exam
Week 15 Development of Alternative Courses  Development of probable solutions to Ed, by Fred David, and  Exercises
& 16 of Actions the problem Foster David, 2015
Pearson

Completion of the Case Analysis  Come up with the recommendation to  Lectures  Quiz
solve the problem  Class Discussion  Exam
 Construct an Action Plan for the  Exercises
Week 17 recommended solution

FINALS COVERAGE and EXAMINATION and Discussion on Examination Result

Week 18

STUDENT PERFORMANCE EVALUATION/GRADING SYSTEM

ASSESSMENT METHODS PERCENTAGE DISTRIBUTION
ATTENDANCE 15%
CLASS ACTIVITY (Such as; Recitation, Seatwork, Assignment, Report, Presentation, and a like...) 15%
 CITY of MALABON UNIVERSITY
Pampano corner Maya-Maya Streets, Brgy. Longos, Malabon City
College of Business and Accountancy
QUIZ/QUIZZES 20%
EXAMINATION 50%
ADD: PRELIM, MIDTERM, and FINAL / 3 PERIOD = FINAL GRADE: %
FINAL GRADE EQUIVALENCY
98 – 100% = 1.00 86 – 88% = 2.00 75 – 76% = 3.00
95 – 97% = 1.25 83 – 85% = 2.25 FAILED = 5.00
92 – 94% = 1.50 80 – 82% = 2.50 A.W. = Authorized Withdrawal
89 – 91% = 1.75 77 – 79% = 2.75 U.W. = Unauthorized Withdrawal
IMPORTANT REMINDERS:
1. Check students’ registration card and Student/s not officially enrolled should not be admitted in class.
2. Course Syllabi should be provided and explained to students. Including your classroom regulation.
3. Exam papers, quizzes and other class activity should be seen and discussed after checking to the students.
4. CMU STUDENTS HANDBOOK is the basis for important information, guidelines, policies and reminders

Prepared by: Recommending for Approval: Approved by:

Esequel D. Condino

Professor/Instructor OIC – Dean, College Business and Accountancy Vice President for Academic Affairs

MIG/mig