OUTLINE PERKULIAHAN

MATA KULIAH  : MANAJEMEN SISTEM BIAYA
K M K	     : 02--KK4178
S K S	     : 3 SKS
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Pertemuan	Pokok Bahasan
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I-III		1. Budgeting : Profit, Sales, Cost, Expenses.
		2. Budgeting: Capital expenditure & flexible budget

IV		Standard costing setting standard and analysis variance
	
V-VI		Standar costing the accounting record
	
VII-VIII	ABC System
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			Ujian Tengah Semester
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IX-X		Differential Cost Analysis
	
XI-XII		Capital Expenditure planning, evaluating and controlling
	
XIII-XIV	Marketing Expense dan Analisis Profitabilitas
	
XV-XVI		Review bab penting dan strategi menghadapi ujian
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			Ujian Akhir Semester
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Daftar Pustaka :
1. Hammer, Carter, Usry, Cost Accounting, South Western Publishing
2. Mather, Deakin, Cost Accounting;
3. Charles T. Horngren, George Foster & Shrikant Datar -
   Cost Accounting Managerial Emphasis