| Capaian Pembelajaran Mata Kuliah (CPMK) | - Mampu membedakan akuntansi manajemen dan akuntansi keuangan, Familiar dengan prinsip-prinsip manajemen proses, dan Memahami pentingnya etika dalam praktik bisnis.
- Mampu Mengklasifikasikan Biaya Menjadi Objek Biaya, Biaya Pembuatan, Biaya Relevan, dan Biaya Tidak Relevan. Penyusunan laporan laba rugi menggunakan format tradisional dan kontribusi.
- Mampu memahami aliran biaya, Menyiapkan entri jurnal, Menggunakan T-account, Menyiapkan jadwal harga pokok produksi dan harga pokok penjualan, dan Menyiapkan laporan laba rugi, dalam sistem job-order costing.
- Mampu mencatat aliran bahan baku, tenaga kerja, dan overhead melalui sistem process costing, menghitung unit ekuivalen produksi, menghitung biaya per unit ekuivalen, dan menyusun laporan rekonsiliasi biaya dengan menggunakan metode rata-rata tertimbang.
- Mampu memanfaatkan analisis Cost-volume-profit (CVP) untuk membantu manajer mengambil banyak keputusan penting.
| - Able to differentiating between management accounting and financial accounting, Familiar with process management principles, and Comprehending the importance of ethics in business practices.
- Able to Cost Classifications to Cost Objects, Manufacturing Costs, Relevant costs, and irrelevant costs. Preparation of income statements using traditional and contribution formats.
- Able to understand the flow of costs, Prepare journal entries, Use T-accounts, Prepare schedules of cost of goods manufactured and cost of goods sold, and Prepare an income statement, in a job-order costing system.
- Able to record the flow of raw materials, labor, and overhead through a process costing system, calculate equivalent units of production, calculate costs per equivalent unit, and prepare cost reconciliation reports using the weighted average method.
- Able to utilize Cost-volume-profit (CVP) analysis to help managers make many important decisions.
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| Metode Penilaian | Ujian tengah semester, ujian akhir semester, tugas, kuis | Mid-term test, final test, assignment, quiz |
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