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UNIVERSITI TUN HUSSEIN ONN MALAYSIA FAKULTI PENGURUSAN TEKNOLOGI DAN PERNIAGAAN

PERANCANGAN KULIAH
LECTURE PLAN

MAKLUMAT MATA PELAJARAN (SUBJECT INFORMATION) SEMESTER / SESI (SEMESTER / SESSION) KOD KURSUS (COURSE CODE) NAMA KURSUS (COURSE NAME) BEBAN AKADEMIK PELAJAR (STUDENT ACADEMIC LOAD) :SEMESTER 2 /SESSION 2013/2014 :BPC 32603 :INDUSTRIAL PRODUCTION COSTING :120 hours (3 CREDIT)

Aktiviti Pembelajaran (Learning Activity) Kuliah (Lecture) Tutorial (Tutorial) Amali (Practical) Pembelajaran kendiri (Independent study)
1. 2. 3. 4. 5. Tugasan sdan Project (assignment &projects) Ulangkaji (revision) Persediaan Penilaian (preparation for assessment) Penilaian berterusan (continuous assessment) Peperiksaan Akhir (Final Examination)

Minggu (Week) 14 14 0

Jam / Minggu (Hours / Week) 3 1 0

Bilangan Jam / Semester (Hours / Semester) 42 14 0 18 32 7 4 3 120

JUMLAH JAM BELAJAR (JJB)

Matapelajaran Pra-syarat (Pre requisite subjects) Nama Pensyarah (Lecturers name) Disediakan oleh (Prepared by) : Tandatangan (Signature) : Nama (Name) :Dr. Kamilah Ahmad Tarikh (Date) :3 February 2014

: NIL : Dr. Kamilah Ahmad Disahkan oleh (Approved by) : Tandatangan (Signature) : Nama (Name) : Rohaizan Ramlan Tarikh (Date) :

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MATLAMAT (GOALS) : This course aims to provide students basic understanding and knowledge on production cost concept, costing methods and application in the production environment.

SINOPSIS (SYNOPSIS) : This subject covers the cost concept and definition, the importance of production cost planning and management, manufacturing cost statement, cost-volume-profit analysis, costing methods, cost allocation method, ABC costing, variance analysis and manufacturing performance reporting.

HASIL PEMBELAJARAN (LEARNING OUTCOMES-CLO) : At the end of this course students will be able to: 1. Outline basic concepts of production costing in the business environment. (C4 /PLO1) 2. Execute the various steps and methods in production costs analysis in the various operation environments. (P4/PLO2) 3. Select and analyze relevant cost information in the decision making process. (A3/PLO6)

ISI KANDUNGAN (CONTENT) MINGGU (WEEK) KANDUNGAN (CONTENT) 1.0 Introduction to industrial costing 1.1 Cost management concept 1.2 The objectives of cost management in operation 2.0 Type of costs in operations 2.1 Type of costs in business 2.2 Cost behavior 2.3 Production costs: Material, Labor and overheads 3.0 Costing Method Job Costing 3.1 The concept 3.2 Allocation of material, labor and overheads PENTAKSIRAN (ASSESSMENT) Test Quiz

WK 1

WK 2

Test Quiz

WK 3

Test / Individual Assignment / Quiz

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WK 4-5

4.0 Costing Method Process Costing 4.1 The concept 4.2 Allocation of material, labor and overheads Mid Term Test 5.0 Costing Method -Activity Based Costing (ABC) 5.1 The concept 5.2 Allocation of material, labor and overheads

Examination Individual Assignment Group Assignment

WK 5 to WK 6 WK 6 -7

Examination Group Assignment Individual assignment

Mid-Semester Break

WK 8

6.0 Manufacturing cost statement 6.1 The uses of manufacturing costs statement 6.2 Components of manufacturing costs statement 6.3 Construction of manufacturing costs statement 7.0 Cost information for decision making decision analysis 7.1 Cost volume profit analysis 7.2 Relevance costs 8.0 Cost Information for decision making Planning and Control 8.1 Production Budget 8.2 Standard costs 8.3 Variance analysis

Examination

WK 9-10

Examination

WK 11

Examination

WK 12

9.0 Other issues on industrial cost management

Examination

WK 13

Project activity & presentation

Group presentation

WK 14

Project activity & presentation

Group Presentation

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TUGASAN / PROJEK (ASSIGNMENT / PROJECT) : Objective(s): The purpose of both group and individual assignments are to broaden the scope of the course beyond information contained in the text by providing students an opportunity to discuss and showcase the principles of financial and investment management; through field works reports writing and presentation. The project is also a means for evaluating the groups analytical thinking abilities in terms of relating the contents of this course with their actual implementation in any investment decision. 1) Group Project The group will need to select one type of production environment preferably from manufacturing company. Group Report : (15%) The report must contains at least the following parts; (i) Introduction of the Company or nature of business operations (ii) Discussion on the production cost structure and analysis of the business operation. (iii) Recommends production costing approach or method suitable for the business operation Presentation: (15%) The presentation format will be as follows; i) All members of a group must take turn to present their findings. ii) All members must wear appropriate attire while presenting. iii) Absence of a member will result in substantial reduction of marks. iv) The group is responsible to ensure all the presentation materials or equipments are ready and accessible. Grading The report will be graded in terms of the quality of the report, and the flow and direction of ideas. Please, no cut-n-paste papers. The report accounted for 15% of your grade. Grading shall be done as follows; Item Costing Method Costing Analysis References and format Total marks Marks 3% 10% 2% 15%

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The presentation accounted for 15 % of your grade. Grading shall be done as follows; Item Effective Presentation material Fluent use of language Appearance of Presenters Ability to answer questions asked Total marks Marks 2% 10% 2% 1% 15%

Deadline for group assignment submission The group assignment must be submitted by 12.00 p.m on Wednesday, Week 12. Assignment sent past the deadline will be penalised. 2) Individual Assignment (5%) Student is required to prepare a discussion on a chosen topic which is covered in Production Costing sylabus. One topic can be allocated to maximum 4 students. Please avoid redundancy and duplication of the discussion otherwise 2.5% marks will be deducted from both parties. The number of pages of a report must not exceed 10 pages and the report should be submitted through email to [email protected]. Please name your report based on students matric number followed by topics name. Example AP10200Processcostingconcept. Individual Report Format: (i) Introduction - Overview of a topic (ii) Main Body Elaboration of a topic Grading The report will be graded in terms of the quality of the report, and the flow and direction of ideas. Please, no cut-n-paste papers! The report accounted for 5% of your grade. Grading shall be done as follows; Item Content depth Format and reference Total marks Marks 3.5% 1.5% 5%

Your ability to elaborate and critically evaluate the topicbeyond standard expectation would earn you BONUS points. Deadline for individual assignment submission The individual assignment must be submitted by 12.00 p.m on Wednesday, Week 10. Assignment sent past the deadline will be penalised.

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PENILAIAN (ASSESSMENT) : 1. Kuiz (Quiz) 2. Tugasan Individu (Assignment) 3. Ujian (Test) 4. Projek kumpulan(G.Project) :5% :5 % :20 % :30 % CLO 1 CLO 2 CLO 1 CLO 3 (presentation 15%) CLO2 (report 15% ) 5. Peperiksaan Akhir (Final Examination) Jumlah (Total) RUJUKAN (REFERENCES) :
1. Hongren, C.T, and Harrison, W.T. (2007), Accounting, Seventh Edition, Pearson Education, New Jersey. HF5635 .H675 2002 Drury, C. (2008), Management and Cost Accounting, Seventh Edition, South-Western, Cengage Learning, London. HF5657.4 .D784 2008 Weygandt, J.J, Kieso, D.E, and Kimmel, P.D. (2010), Accounting Principles, Ninth Edition, John Wiley & Sons Inc.,USA. HF5635 .W49 2010 Hansen, D.R and Mowen, M.M. (2003), Cost Management. Accounting and Control. Fifth Edition,.Thomson, South Western. HF5686.C8.H362003 Fatimah Abd Rauf, Amla Abu and Radziah Mahmud, (2007), Financial Accounting for Non-Accounting Students, Ninth Edition, McGraw Hill Education, Malaysia. ISBN 9789675771156

:40 %

CLO1

:100%

2.

3.

4.

5.

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KEHADIRAN / PERATURAN SEMASA KULIAH (LECTURE ATTENDANCE / REGULATION) (1) Pelajar mesti hadir tidak kurang dari 80% masa pertemuan yang ditentukan bagi sesuatu mata pelajaran termasuk mata pelajaran Hadir Wajib (HW) dan mata pelajaran Hadir Sahaja (HS). Students must attend lectures not less than 80% of the contact hours for every subject including Compulsory Attendance Subjects (Hadir Wajib HW) and Attendance Only Subjects (Hadir Sahaja HS). (2) Pelajar yang tidak memenuhi perkara (1) di atas tidak dibenarkan menghadiri kuliah dan menduduki sebarang bentuk penilaian selanjutnya. Markah sifar (0) akan diberikan kepada pelajar yang gagal memenuhi perkara (1). Manakala untuk mata pelajaran Hadir Wajib (HW), pelajar yang gagal memenuhi perkara (1) akan diberi Hadir Gagal (HG). Students who do not fulfill (1) will not be allowed to attend further lectures and sit for any further examination. Zero mark (0) will be given to students who fail to comply with (1). While for Compulsory Attendance Subjects (Hadir Wajib HW), those who fail to comply with (1) will be given Failure Attendance (Hadir Gagal HG). (3) Pelajar perlu mengikut dan patuh kepada peraturan berpakaian yang berkuatkuasa dan menjaga disiplin diri masing-masing untuk mengelakkan dari tindakan tatatertib diambil terhadap pelajar. Students must obey all rules and regulations of the university and must discipline themselves in order to avoid any disciplinary actions against them. (4) Pelajar perlu mematuhi peraturan keselamatan semasa pengajaran dan pembelajaran. Student must obey safety regulations during learning and teaching process.

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Faculty: Programme: Course: Code: FACULTY OF TECHNOLOGY MANAGEMENT, BUSINESS & ENTREPRENEURSHIP BACHELOR OF TECHNOLOGY MANAGEMENT (PRODUCTION OPERATION) INDUSTRIAL PRODUCTION COSTING BPC 32603 Compliance to PLO Course Learning Outcomes LO-1 / Lecture C4 / P4 / A3 Lecture / discussion Group Assignment Group Assignment Report (15%) Group Presentation (15%) LO-2 LO-3 LO-4 LO-5 LO-6 LO-7 LO-8 LO-9 Delivery Assessment Quiz, Test Examination (70%) KPI

Outline basic concept of production costing in the business environment (C4) Execute the various steps and methods in production cost analysis in the various operation environments (P4) Select & analyze relevant cost information in the decision making process (A3)

50 % students are able to achieve Grade C and above

Total

P1 P2 P3 P4 P5 P6 P7

Psychomotor Perception Set Guided Response Mechanism Complex Overt Response Adaptation Organization

Level of Learning Taxonomy Cognitive C1 Knowledge C2 Comprehension C3 Application C4 Analysis C5 Synthesis C6 Evaluation

A1 A2 A3 A4 A5

Affective Receiving Responding Valuing Organising Internalising

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