Lampiran Modul 1

7/22/2019 Lampiran Modul 1

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Sebelas Maret UniversityFaculty of Economics

Undergraduate Program of Accounting

Management Control System

Course Syllabus

Instructor: Drs !asan Fau"i# M$A# P%D

&ffice: FE U'S (st floor )oom number:

E*Mail: %fau"i+,,-.gmailcom

)esource Materials /)e0uired1

2e3t:

-Performance Measurement & Control System for Implementing Strategy, Prentice-Hall ,Robert Simons, 2000- Robert Simons. 2008. Control in an Age of the Empowerment Harvard Business SchoolPress-Hasan Fauzi, 2009, PETU!U" A#TIC$E #E%IE #EP'#T, AA$ISIS "ASUS, #EA(I) P#ESETATI' ASSI)MET -Case in Management Accounting an* Control System, Prentice-Hall, illiam Rotch, Brandt R.!llen, an" #. Ra$ Smith

)eading:

-$e+ers of Control ow Managers Use Inno+ati+e Control System to (ri+e Strategy #enewal.--ar+ar* /usiness School Press, #o0ert Simons- Robert Simons. 200%. $e+ers of 'rgani1ation (esign ow Managers Use Accounta0ility Systems for )reater Performance an* Commitment Harvard Business School Press-!asan Fau"i +,,4 M'(U$ 2 SISTEM PE)A!A#A MATA "U$IA SISTEM PENGENDALIAN MANAJEMEN -Hasan Fauzi, 2008. M&DU5 +: SIS2EM A6U'2A'SI MA'A7EME' DA'

PE'8E'DA5IA' MA'A7EME'

-Hasan Fauzi, 2009. M'(U$ 3 PE))UAA "E#A)"A $E%E#S (A$AM SISTEM PE)E(A$IA MAA!EME

E*Mail Account:

&n this semester, $ou must obtain an 'ersonal e-mail account and send me a messa(e in English

mailto:[email protected]

mailto:[email protected]



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)see address above* describin( +hat $ou believe to be the role o" an mana(ement control s$stem inthe 2000s and +hat $ou +ant to as to me.

Course &b9ectives and E3ected Cometencies

his course +ill 'rovide students +ith an understandin( o" control s$stem as de"ined to consist o" "ourlevers o" control )belie" , boundar$, dia(nostic, and interactive s$stem* and o" cases related to the to'ics o"the control s$stem in a variet$ o" business and non business or(anizational conte/ts. he course +ill also build sills in 'roblem solvin( )structured and untructured*, inter'ersonal communications, (rou' d$namic,critical thinin(, +orin( under'ressure, and use o" com'uters.

he "ollo+in( is a list o" content-based com'etencies +e +ill "ocus ono 1nderstandin( the basics o" business strate($ )#h' 2*o I-1.1 Evaluates the entity’s mission, vision an st!ate"i# "oals

o I-1.$ Evaluates un#e!tainties in the entity’s o%e!atin" envi!onmento Ho+ to or(anize "or 'er"ormance )#h' *o I-&.' Evaluates the e(tent o) inte"!ation *ithin the entityo 3evelo' and evaluate metrics that measure 'er"ormance )#h' 4*o I-&.$ Develo%s o! avises on state %e!)o!man#e o+e#tiveso -1.1 Analyes %e!)o!man#e measu!ement nees /)inan#ial an non-)inan#ial0o -.1 Develo%s non-)inan#ial %e!)o!man#e measu!eso 1nderstand ho+ bud(ets ma$ im'act mana(erial behaviour )#h' %*o -1.1 Analyes %e!)o!man#e measu!ement nees /)inan#ial an non-)inan#ial0o 5valuates trans"er 'ricin( alternatives and the behavioural im'act o" each 'lus evaluates +a$s tomeasure cor'orate 'er"ormance )#h' 8*

o -1.1 Analyes %e!)o!man#e measu!ement neeso 3evelo' and use a balanced scorecard )#h' 9*o 1-. Evaluates the entity’s mao! %!o#esseso -1.& Evaluates the entity’s %e!)o!man#e measu!ement st!ate"y /)inan#ial an non-)inan#ial0o -&.& Develo%s o!"aniational %e!)o!man#e measu!ement st!ate"ieso -.1 Develo%s non-)inan#ial %e!)o!man#e measu!eso 3esi(n and criti6ue incentive s$stems )#h' 77*o I-&.2 Evaluates the entity’s human !esou!#e %oli#ieso 3esi(n and use dia(nostic and interactive control s$stems )#h' 70*o I-.& Evaluates a##ess to in)o!mationo I-$.1 Evaluates the entity’s monito!in" %!o#esso I-$.$ Evaluates the #hallen"in" o) assum%tionso -&.2 Develo%s o! evaluates a#tual !esultso denti"$ and mana(e strate($ ris )#h' 72 7*o I-1.$ Evaluates un#e!tainties in the entity’s o%e!atin" envi!onmento I-1.3 Ienti)ies o%%o!tunities an esta+lishes 4!is5 ta!"ets’o I-&.1 Evaluates o! evelo%s a !is5 mana"ement %oli#yo I-&.& 6onu#ts on"oin" !is5 ta!"et analysiso I-&. Evaluates the entity’s value systemo I-.$ Evaluates inte!nal #ont!ol



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o I-$.1 Evaluates the entity’s monito!in" %!o#esso !''l$ levers o" control "rame+or )#h's 70-74*o I-&.3 Evaluates o! evelo%s %!o#esses to %lans into a#tiono I-&.7 Evaluates e#ision-ma5in" an a##ounta+ilityo -&.18 P!ovies avi#e +ase on )inan#ial in)o!mation o+taine th!ou"h %e!)o!man#e measu!ement

o -$.1 Mana"es the %e!)o!man#e mana"ement )un#tionn addition the course 'rovides o''ortunities "or students to develo' the "ollo+in( 'ervasive 6ualities andsills +hile 're'arin( individuall$, +orin( in (rou's, +ritin( u' cases, 'resentin( cases, and in classdiscussions

Personal !ttributeso1 Is sel)-mana"in"o& Demonst!ates initiativeo Maintains an emonst!ates #om%eten#e an !e#o"nies limitso$ St!ives to a valueo3 A%%lies st!ate"i# thin5in"

o' Develo%s innovative ieas9is #!eativeo2 Aa%ts to #han"eo7 T!eats othe!s in a %!o)essional manne!

Pro"essional Sillso1 6!eates o! evelo%s ieas an in)o!mationo& E(amines ieas an in)o!mation #!iti#allyo Inte!%!ets in)o!mationo$ 6ommuni#ates e))e#tively an e))i#iently /in#lues %!esentation s5ills:0o3 Solves %!o+lems an ma5es e#isions /iniviually an in small "!ou%s:0 -o' Ienti)ies an meets the nees o) inte!nal an e(te!nal

Assignments

Readin(s )resource material*, (rou' assi(nments )case and cha'ter 'resentation*, and individual +ritin(assi(nments )+ritten case re'ort and 'a'er* are sho+n on the attached #ourse Schedule, +hich indicatesthe da$ on +hich materials +ill be discussed in class and assi(nments handed in. 'o late assignments ;illbe acceted for grading. his is a rigorous and demanding course, and $ou should 'lan to s'end at least% hours 'er +ee in advance 're'aration. Readin( the resource material, +orin( assi(ned cases 'rior toclass discussion and com'letin( the advance 're'arations are critical factors in success"ul com'letion o"this course.

Collaborative learning is used e/tensivel$ in this course to deal +ith case assi(nments. Students areencoura(ed to discuss all assi(nments +ith their classmates. Ho+ever, the a#tual %!e%a!ation o)iniviual assi"nments must +e one +y ea#h stuent on an in*i+i*ual 0asis. #o'$in( o" anotherstudent:s assi(nments is considered to be unet%ical be%avior. 1sin( another student:s com'uter dis to 'rint out $our assi(nment, or co'$in( another student:s "ile on to $our dis, is articularly forbidden. t is6uite eas$ to identi"$ individuals +ho have used the same dis to 'rint more than one com'uter document,even +hen students attem't to dis(uise +hat +as done. All students involved, even those +ho allo+ their+or to be co'ied +ill, at a minimum, receive no credit "or the assi(nment and could 'ossibl$ fail thecourse.



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8rou Assignments

3urin( the semester, students +ill 'artici'ate in t+o (rou' assi(nments )Chapter an* case Presentation*that +ill be (raded b$ the instructor. Students +ill be assi(ned to (rou's based on studentss re6uest.Students +ho are 'resent and 'artici'ate in discussion +ill receive 'oints. !ll (rou' members are e/'ectedto contribute to each (rou' assi(nment. " a (rou' member consistentl$ "ails to mae a contribution, theother (rou' members ma$ vote to ;"ire; the noncontributin( member. n this case, the ;"ired; member +illreceive no credit.

n cha'ter 'resentation, students read and understand collaborativel$ the course material assi(ned on thatda$. n the class, the instructor +ill (rade the students understandin( o" conce'ts discussed in the cha'ter based on an individual basis. o paper is re6uired to hand in.

n case 'resentation, students discuss case material, mae re'ort and 'resentation the case re'ort in class,and evaluate the 'eer. he instructor +ill (rade the students, based on the individual bases, the lo(ic o" 'roblems and solutions 'resented. o Paper is re6uired to hand in.

<riting Assignments

!ll +ritin( assi(nments that are handed in "or (radin( include in*i+i*ual case report and critical re+iew

paper . hese assi(nments must be t$'ed<com'uter 'rinted, double-s'aced, and edited be"ore submission.

n the individual case re'ort, durin( the +hole semester students are re6uired to mae a com'lete re'ort o"case anal$sis based on the the cases listed in course schedule usin( the "ollo+in( "ormat

A Factual summary his section should include summar$ o" case relevant to the 'roblem statement$ Problem statement his section should include statement o" 'roblems su''orted b$ relevant "actsstated in section !C Analysis of roblem includes anal$sis o" detailed 'roblems stated in section B. n this section, =usti"ication o" 'roblems su''orted b$ the e/istin( "acts are stated so that 'roblem statements becomeclear and lo(ic and, in turn, mae it easier to "ind the 'ossible solution.D Solution: includes the 'ossible solutions to solve the 'roblems. his section should be the len(th-'a(eso" the 'a'er. 5ach solution +ill be discussed in terms o" the descri'tion, 'ositive and ne(ativeconse6uences i" im'lementedE )ecommended solution: includes the reasons o" choosin( one alternative o" the 'ossible solutionsF Imlementation: includes t+o thin(s )7* technical ste's needed to mae the selected solution +orand )2* contin(enc$ 'lan, in that, action 'lan the students should mae i" the selected solution is not+orin(. >ote that the case the students choose "or individual case re'ort MUST not be the same as the one "or(rou's case 'resentation.

n 'a'er assi(nment, students +ill mae critical revie+ o" 'ublished articles +ith the "ollo+in( "ormat A. Intro*uction include t+o thin(s )7* article summar$, and )2* statements about the 'roblems $ou +ant

to raise based on the article $ou have read /. (iscussion discuss in detail the 'roblem stated in the 'roblem statement



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C. Conclusion

A. #eference

Note that all *!itin"assi"nment one in this #ou!se, *hethe! in iniviual o! "!ou% assi"nments o! one(aminations, must +e #lea! an #ohe!ent in o!e! to !e#eive )ull #!eit.

Use of Comuters

Students are stron(l$ encoura(ed to 're'are all +ritin( assi(nments usin( +ord 'rocessin( so"t+areavailable on a 'ersonal com'uter. 3urin( the semester students are re6uired to send the email )on theaddress mentioned above* describin( +hat $ou believe to be the role o" an mana(ement control s$stem inthe 2000s. he students are considered incomplete con*ition i" the$ "ail to do this assi(nment. hisassi(nment +ill be due at the last meeting )be"ore "inal e/am*

Pretest and Class Particiation

Students should e/'ect to be called u'on ver$ "re6uentl$ durin( class session to e/'ress their vie+s onassi(ned readin(s and case discussion. he 6ualit$ o" $our 'artici'ation +ill be a "actor in $our "inal (rade)see belo+*.

Here is a (uide that ma$ hel' $ou understand ho+ +ill (rade class 'artici'ation

&utstandingPoor

!ttributes

? ell 're'ared and able to mae "re6uentsubstantive contributions to class discussion.

? Pushes the discussion o" the case to a hi(her,more so'histicated level.

? Hel'"ul -- e.(., adds ne+ dimensions to thecomments o" others, or able to clari"$comments that are incom'lete or va(ue.

? 5""ective and constructive communication

st$le, rather than 'ersonal or disres'ect"ul.

!ttributes

? Rarel$ tals or maes an$ contribution toclassroom discussion.

?hen called on, either un're'ared or unableto articulate much that maes sense.

? @isses class. 'ote: Class attendance is amust E3cessive une3cused absences ;illresult in a lo;er grade

E3ams

here +ill be one common midterm e/am and a common "inal e/am in this course scheduled as sho+n inthe Course Sche*ule. Aou are e/'ected to tae e/ams at the scheduled times. here +ill be no maeu'e/ams (iven "or une/cused absences. " $ou must miss an e/am, you must #onta#t the inst!u#to! +e)o!e the



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e(am is "iven to obtain 'ermission to sit "or the maeu' e/am. Failure to do this, as +ell as the lac o" avalid and +ritten documented reason "or $our absence, +ill result in a score o" zero "or the missed e/am.

Course 8rade

Aour letter (rade in this course +ill be determined accordin( to the "ollo+in( +ei(htin(s

5/ams 20#ase Presentation-Crou' 7%ritten #ase Re'ort-ndividual 7%#ha'ter and &the @aterials Presentation 7%Pre-test #lass Partici'ation 7%#ritical Revie+Pa'er +ith Presentation 20

(,,=

Unet%ical $e%avior

Students are e/'ected to behave ethicall$ in all as'ects o" this course. hen in doubt, as $our instructor.1nethical behavior +ill be dealt +ith severel$, (enerall$ resultin( in a (rade o" 5.

!o; 2o Succeed In 2%is Course

o do +ell in this course, a student must commit to becomin( an 4acti+e learner ; at each class session.his re6uires that $ou come to class re(ularl$ and be +ell 're'ared to discuss assi(ned readin(s and otherindividual assi(nments. he student must activel$ contribute to (rou' discussions o" assi(ned materials.

>ote that the ;active learnin(; mode +ill "re6uentl$ re6uire $ou to search throu(h in"ormation contained in#ases, the te/t, readin( material contained in the course materials .

Course Sc%edule of Management Control System/(> sessions1

<EE6 DA2E 2&PIC

7 ntroduction s$llabus, (rou' set u', (uide to case anal$sis, andovervie+ )#h. 7*

2 Basic "or Sucess"ul Strate($ )#h 2* and &r(anizin( "or

Per"ormance )ch *Readin( 7 ! Balancin( !ct ensions to be @ana(ed

1sin( n"ormation "or Per"ormance @easurement and #ontrol)#h. 4* and Buildin( Pro"it Plan )#h. %*Readin( 2 Belie" and Boundar$ Framin( the Strate($ 3omain

4 5valuatin( Strate(ic Pro"it Per"ormance )#h. D* and 3esi(nin(!sset !llocation S$stem )#h. E*



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Readin( 3ia(nostic #ontrol S$stems m'lementin( ntendedStrate($

% inin( Per"ormance to @aret )#h. 8*

D Buildin( a Balance Scorecard )#h, 9* #ase discussion 7Pe'sico nternational

E #ase discussion 2 @ana(ement #ontrol S$stem in the @iliter$ G3iscussion &riole Furniture, nc.

8 1sin( 3ia(nostic and nteractive #ontrol S$stem )#h. 70*Readin( 4 nteractive #ontrol S$stem !da'tin( to #om'etitive5nvironments

9 #ase discussion 4 homas . i'ton, ncor'orartedG #asediscussion % Birch Pa'er #om'an$

70 !li(nin( Per"ormance Coals and ncentives )#h. 77* and #asediscussion D $nchbur( Foundr$

77 denti"$in( Strate(ic Ris )#h. 72 and 7*Readin( % he #ontrol evers in !ction

#ase discussion E Camma #om'an$

72 evers o" #ontrol "or m'lementin( Strate($ )#h. 74* Readin( D he 3$namic o" #ontrollin( Business Strate($#ase discussion 8 #harles . @or(an @useum

7 Pa'er Presentation

74 Pa'er 'resentation

(?@( Mid 2erm @ Final E3am

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