SISTEM PENGENDALIAN MANAJEMEN

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1 SISTEM PENGENDALIAN MANAJEMEN
Buku Text: Management Control Systems: Robert N. Anthony & Vijay Govindarajan Eleventh Edition, McGraw-Hill Irwin, 2003 Artikel-artikel dalam berbagai jurnal manajemen dan akuntansi yang relevan silabi-SPM

2 Aturan Kelas: Keterlambatan maksimal 10 menit, bila datang terlambat lebih dari 10 menit diharapkan tidak masuk kelas Bersikap dan berpakaian sopan Selama perkuliahan tidak diperbolehkan keluar kelas, kecuali ada alasan darurat Cellular phone selama perkuliahan harap dinonaktifkan Tidak boleh makan di dalam kelas silabi-SPM

3 Kamis , 7.00- 09.30, R 401 Kuliah Ke I : Introduction
The Management Control Environment MATERI Ch. 1. The Nature of Management Control Systems Basic Concepts Boundaries of Management Control Road Map to Understanding Management control Systems Ch.2: Understanding Strategies Goals of the organization The Concept of Strategy Corporate level Strategy Business Unit Strategy silabi-SPM

4 Kamis , , R 401 Kuliah Ke II: The Management Control Environment MATERI Chapter 3: Behavior in Organizations Goal Congruence Informal Factors That Influence Goal Congruence The Formal Control Systems Types of Organizations Functions of the Controller Chapter 4: Responsibility Centers: Revenue and Expense Centers Responsibility Centers Revenue Centers Expense Centers Administrative and Support Centers Research and Development Centers Marketing Centers silabi-SPM

5 Kamis , , R 401 Kuliah Ke III: The Management Control Environment MATERI Chapter 5: Profit Centers General Considerations Business Unit as Profit Centers Other Profit Centers Measuring Profitability Chapter 6: Transfer Pricing Objectives of Transfer Prices Transfer Pricing Methods Pricing Corporate Services Administration of Transfer Prices silabi-SPM

6 Kamis , , R 401 Kuliah Ke IV: The Management Control Environment The Management Control Process MATERI Chapter 7: Measuring and Controlling Assets Employed Structure of the Analysis Measuring Assets Employed EVA versus ROI Additional Consideration in Evaluating Managers Evaluating the Economic Performance of the Entity Chapter 8: Strategic Planning Nature of Strategic Planning Analyzing Proposed New Programs Analyzing Ongoing Programs Strategic Planning Process silabi-SPM

7 Kamis , 7.00- 09.30, R 401 Kuliah Ke V: The Management Control Process
MATERI Chapter 9: Budget Preparation Nature of a Budget Other Budget Budget Preparation Process Behavioral Aspects Quantitative Techniques Chapter 10: Analyzing Financial Performance Reports Calculating Variances Variations in Practice Limitations of Variance Analysis silabi-SPM

8 Kamis , , R 401 Kuliah Ke VI: The Management Control Process MATERI Chapter 11: Performance Measurement Performance Measurement Systems Interactive Control Chapter 12: Management Compensation Research Findings on Organizational Incentives Characteristics of Incentive Compensation Plans Incentive for Corporate Officers Incentive for Business Unit Managers Agency Theory silabi-SPM

9 End of first session Discussion: Midterm examination
Case discussion group formation silabi-SPM

10 Kamis , , R 401 Kuliah Ke VII: Variations in Management Control MATERI Chapter 13: Control for Differentiated Strategies Corporate Strategy Single Industries Related Diversified Indutries Unrelated Diversified Industries Business Unit Strategy Build Hold Harvest Top Management Style Chapter 15: Service Organizations Service Organizations in General Professional Service Organizations Financial Service Organizations Health Care Organizations Nonprofit Organizations silabi-SPM

11 Sesi 2 MATERI VIII Case 1 IX Case 2 X Case 3 XI Case 4 XII Case 5 XIII
KULIAH KE: VIII IX X XI XII XIII XIV MATERI Case 1 Case 2 Case 3 Case 4 Case 5 Case 6 Case 7 silabi-SPM

12 Discussion of Big Papers
silabi-SPM

13 DISKUSI KELAS Dlm perkuliahan mhs harus berpartisipasi penuh dlm pembahasan materi kuliah Pada setiap pertemuan setiap mhs diharuskan membuat ringkasan materi kuliah utk setiap bab minimal satu halaman dan membuat satu pertanyaan diskusi Mhs hrs mencari dan mereview sebuah artikel yg terkait dg bab pembahasan dan menyerahkannya bersama ringkasan materi silabi-SPM

14 … Setiap mhs akan ditunjuk sebelumnya utk membacakan ringkasan materi kuliah dan review artikel dan siap menjadi nara sumber pertanyaan dari rekan atau dosen Mahasiswa yg tidak ditunjuk diharuskan memberikan komentar atau pertanyaan utk didiskusikan silabi-SPM

15 Case Study: Done by groups
Each group should present the case in English Case format: Company summary Company problems Analysis and Discussions Answering questions Bibliography silabi-SPM

16 Case Study: The case will be announced a week before the discussion
The first case will be announced on the last day class discussions silabi-SPM

17 Pembahasan Studi Kasus:
Setiap grup harus mengerjakan Studi kasus Penyaji harus siap menjadi nara sumber pertanyaan dari peserta lain Grup lain harus memberikan komentar atas kasus yang dibahas silabi-SPM

18 Big Papers Merupakan Studi suatu Perusahaan di Indonesia (Company Study) Menggunakan data sekunder (majalah, harian, internet, skripsi, thesis dsbg sebutkan sumbernya, plagiarism tidak ditotelir) atau data primer (hasil kuesioner atau survai) Panjang makalah halaman Font: Times New Romans 12 Dikumpulkan 10 hari setelah ujian akkhir silabi-SPM

19 Sistematika Makalah Pendahuluan Gambaran Ringkas Perusahaan
Problem Perusahaan yang terkait dengan judul Perumusan Masalah Analisis atau Evaluasi Rekomendasi Referensi silabi-SPM