Akuntansi Manajemen

This course is part of management accounting cluster, which consist of Cost Accounting and Management Accounting. This course is aimed to provide techniques to support management decision making, including in product costing, variance analysis, inventory management, and budgeting and forecasting. Discussion in this course includes inventory costing, cost-volume-profit analysis, master budget, variance analysis, management control system, performance measurement, strategy and balanced scorecards, decision making and relevant information, pricing decision, and the theory of constraints.

Topics

 * Variable Costing
 * Absorption Costing
 * Cost-Volume-Profit Analysis
 * Master Budget
 * Responsibility Accounting
 * Flexible Budget and Static Budget
 * Sales Variances
 * Decision Making and Relevant Information
 * Pricing Decision and Cost Management
 * Management Control System and Transfer Pricing
 * Performance Evaluation
 * Balanced Scorecard