I.K.

Gunarta

MANAJEMEN BIAYA DAN INVESTASI Department of Industrial Engineering

ITS Surabaya
Email: ik.gunarta@gmail.com
 Materi Perkuliahan

Fundamentals and Using Accounting

Planning & Control
Cost Accumulation Information in
Systems
Systems Making Decision

Managerial Accounting – I.K. Gunarta 2

 MATERI PERKULIAHAN
Fundamentals and Cost Accumulation Systems
Managerial Accounting: Basic Cost Terms and Job-Order Costing Process Costing and Activity Based Costing Activity Based
An Overview Concepts Systems Hybrid Product Costing & Cost Management Management
Systems System

Planning & Control System

Cost Behaviour Cost-volume- Budgeting: Profit Planning Standard Costing and Performance Flexible Budgets and Investment Centers
& Estimation profit Analysis & Control System Measures for the New Manufacturing Control of Overhead and Transfer Pricing
Environment Costs

Using Accounting in Making Decision

Decision Making: Relevant Costs and Target Costing and Cost Analysis for Capital Expenditure Decision Allocation of Support Activity Costs
Benefits Pricing Decisions and Joint Costs

Manajemen Biaya dan Investasi – I.K. Gunarta 3

 BAHAN BACAAN

 Hilton, “Managerial Accounting: Creating Value in a Dynamic

Business Environment”, McGraw Hill, 9ed, 2013.
 Cost Accounting: A Managerial Emphasis, 14th Edition, Prentice
Hall, 2011.
 Fisher, “Cost Estimation and Management: A Practical
Approach”, CreateSpace Independent Publishing Platform,
2013.

Manajemen Biaya dan Investasi – I.K. Gunarta 4

 EVALUASI

NO JENIS EVALUSI BOBOT

1 Quiz 20%
2 Tugas Individu 15%
3 Tugas Kelompok 20%
4 UTS 20%
5 UAS 25%

Manajemen Biaya dan Investasi – I.K. Gunarta 5