Republic of the Philippines

ISABELA STATE UNIVERSITY

Echague Campus

COLLEGE OFBUSINESS ACCOUNTANCY AND PUBLIC ADMINISTRATION

Course Syllabus
1st Semester, School Year 2022 - 2023

ACCTY/MA 212 Strategic Cost Management 3 3

Course Number Course Title Credit Unit/s Hours per week

VISION INSTITUTIONAL OUTCOMES

A leading research University in the ASEAN region. ISU Expected Graduate Attributes

Communicator (Cm)
MISSION  Recognizes and values communication as a tool for conveying and
The Isabela State University is committed to develop globally competitive human, interacting with others and fostering their own learning.
technological resources and services through quality instruction, innovative research,
responsive community engagement and viable resource management programs for Inquiry-focused and knowledgeable (IFK)
inclusive growth and sustainable development.  Creates new knowledge and understanding through the process of research
and inquiry.
 Demonstrates comprehensive theoretical and technical concepts related to
their field of specialization with relevant connections to industry,
QUALITY POLICY professional and regional knowledge.
The Isabela State University endeavors to be a lead university
in instruction, research, extension and resource generation through Competitive (Cp)
continual improvement of services.  Initiates and innovates better ways of doing things.
 Promotes quality and productivity.

Collaborative and Effective Leader (CEL)

GOALS OF THE COLLEGE  Works in collaborative with others and manages group functioning to meet
common goal.
In line with the Isabela State University’s vision and mission, the College of Business,
Accountancy and Public Administration aims to equip its students with the necessary Lifelong Learning (LL)
conceptual, human and technical knowledge, skills and competence in the different field of
 Acquires new skills and adapts to rapid changes in professional and
specialization in preparation for their complex function as professionals and responsible
personal environment.
citizens in the world of work.

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 PROGRAM OBJECTIVES PROGRAM OUTCOMES

BACHELOR OF SCIENCE IN ACCOUNTANCY (BSA)

The graduates of the Bachelor of Bachelor of Science in Accountancy program must be PO1. Resolve business issues and problems, with a global and strategic perspective
able to: using knowledge and technical proficiency in the areas of financial accounting and
1. To produce graduates who are professionally competent, motivated with values reporting, cost accounting and management accounting and control, taxation, and
and virtues and who possess deep love of God and our country which are vital in accounting information system.
the quality of life of the people through excellence in instruction, research and
extension and production. PO2. Conduct accountancy research through independent studies of relevant
literature and appropriate use of accounting theory and methodologies.
2. To provide and approach and responsive accountancy program in producing
graduates with the utmost standard of professionalism who are prepared with PO3. Employ technology as a business tool in capturing financial and non-financial
adequate and relevant knowledge and skills focused on a rewarding career in the information, generating reports and making decisions.
accounting profession.
PO4. Apply knowledge and skills to successfully respond to various types of
3. To produce Certified Public Accountant who will answer the needs for assessments (including professional licensure and certification); and
professionals in the Government, Commerce and Industry, the Education and the
Public Practice sectors and able to function in a global economy. PO5. Confidently maintain a commitment to good corporate citizenship, social
responsibility and ethical practice in performing functions as an accountant.
BACHELOR OF SCIENCE IN MANAGEMENT ACCOUNTING (BSMA)
The graduates of the Bachelor of Science in Management Accounting program must be
able to:
1. Provide a foundation of professional knowledge, professional skills and professional
values, ethics and attitudes that enable them to continue to learn and adopt the
change throughout their professional lives.

Course Description
This course equips students with a thorough understanding of the different tools for decision making that are involved in planning and implementing organizational strategies.

Prerequisite/s :
ACCTY/ MA 121 – Cost Accounting and Control

Course Outcome:

At the end of the course, the students are expected to:

1. Define the basic concepts and practice of managerial accounting.
2. Summarize the management decision-making process.
3. Develop the ability to be analytical in the decision making process.
4. Apply computer skills to management accounting.
5. Compare strengths and weaknesses of capital investment evaluation methods.
6. Describe various types of non-financial performance measures
7. Explain why ethics are crucial in management accounting.
8. Prepare and analyze accounting data, apply it to a range of planning, control and decision-making situations and adapt it to accommodate changes.

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 Course Plan

Teaching Assessmen Assessmen No. of Hours

Intended Learning Outcomes Teaching/
Graduate Program Learning Content and t Tasks t Tools
(Learning outcome expected Learning
Attributes Outcomes (Topics to be discussed) Learning Lec. Lab.
from the Learning Content) modality
Activities
Cm, CEL, PO 5 State the vision and mission of the Vision and Mission of the Face to face Face to recitation
University, quality policy, University Lecture/ face 1.5 hrs.
institutional outcomes and goals Quality Policy Discussion Lecture/
of the College. Institutional Outcomes Discussio
Goals of the College n
Program outcomes
Overview of the course
Classroom policies
Course requirements
Grading system

Cm, IFK, PO 1, 2, 3,  Define management OVERVIEW: Face to face Face to -exercises Scores 3 hrs.
Cp, CEL, 4, & 5 accounting and describe face -quiz
LL its main uses. MANAGEMENT -Lecture/ Lecture/ -activities in
 Distinguish between ACCOUNTING AND COST discussion discussion the module
financial accounting and CONCEPTS
managerial accounting. -problem
1. Managerial Accounting solving
 Discuss the primary 2. Financial Accounting vs
ethical responsibilities of
Management Accounting
the management
3. An Ethics Perspective
accountant.
4. Cost Classifications for
 Define, distinguish, and assigning cost to cost
illustrate key cost Objects
concepts. 5. Cost Classifications for
 Compare cost flows of manufacturing companies
service, merchandising, 6. Cost classifications for
and manufacturing preparing financial
enterprises. statements
 Classify product cost 7. Cost classifications for
elements. predicting cost behavior
 Describe and formulate a 8. The analysis of mixed cost
cost function. 9. Cost classifications for
decision making
 Distinguish between the
behaviour of variable and
fixed costs.
 Use costs in decision
making
 Explain the Break-Even Point I. COST VOLUME PROFIT Face to face -exercises 4.5 hrs.

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 Cm, IFK, PO 1, 2, 3, and Target Profit in Units and ANALYSIS Face to -quiz Scores
Cp, CEL, 4, & 5 Sales Revenue -Lecture/ face -activities in
LL  Compute After-Tax Profit 1. The Break-Even Point discussion Lecture/ the module
Targets and Target Profit in discussion
 Discuss Multiple-Product Units and Sales -problem
Analysis Revenue solving
 Illustrate Graphical  Basic Concepts for
Representation of CVP CVP Analysis
Relationships  The Equation Method
 Explore Changes in the CVP for Break-Even and
Variables Target Income
 Explain CVP Analysis and  Contribution Margin
Non-Unit Cost Drivers Approach
o Break-Even Point
and Target
Income in Sales
Revenue
o Targeted Income
as a Percent of
Sales Revenue
 Comparison of the
Two Approaches
2. After-Tax Profit Targets
3. Multiple-Product
Analysis
 Break-Even Point in
Units for the Multiple-
Product Setting
o Sales Mix
o Sales Mix and
CVP Analysis
 Sales-Revenue
Approach
4. Graphical
Representation of CVP
Relationships
 The Profit- Volume
Graph
 The Cost- Volume-
Profit Graph
 Assumptions of Cost-
Volume-Profit
Analysis
o Relevant Range
o Production Equal

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 to Sales
o Constant Sales
Mix
o Prices and Costs
Known with
Certainty
5. Changes in the CVP
Variables
 Introducing Risk and
Uncertainty
o Margin of Safety
o Operating
Leverage
 Sensitivity Analysis
and CVP
6. CVP Analysis and Non-
Unit Cost Drivers

 Example Comparing
Conventional and
ABC Analysis
 Strategic Implications:
Conventional CVP
Analysis Versus ABC
Analysis
 CVP Analysis and JIT
 CVP Analysis,
Multiple Drivers, and
Nonprofit Entities
 Discuss Basic Pricing II. PRICING AND Face to face -exercises
Cm, IFK, PO 1, 2, 3, Concepts PROFITABILITY - Face to -quiz Scores 4.5
Cp, CEL, 4, & 5  Identify Cost and Pricing -Lecture/ face -activities in
LL Policies 1. Basic Pricing Concepts discussion Lecture/ the module
 Explain The Legal System  Demand and Supply discussion
and Pricing  Price Elasticity -problem
 Measure Profit Demand solving
 Analyze of Profit-Related  Market Structure and
Variances Price
 Explore The Product Life 2. Cost and Pricing
Cycle Policies
 Identify Limitations of Profit  Cost-Based Pricing
Measurement  Target Costing and
Pricing
 Other Pricing Policies
3. The Legal System and

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 Pricing
 Predatory Pricing
 Price Discrimination
4. Measuring Profit
 Reasons for
Measuring Profit
 Absorption-Costing
Approach to
Measuring Profit
 Disadvantages of
Absorption Costing
 Variable-Costing
Approach to
Measuring Profit
 Profitability of
Segments and
Divisions
o Profit by Product
Line
o Divisional Profit
o Overall Profit
5. Analysis of Profit-
Related Variances
 Sales Price and Sales
Volume Variances
 Contribution Margin
Variance
o Contribution
Margin Volume
Variance
o Sales Mix
Variance
 Market Share and
Market Size
Variances
6. The Product Life Cycle
7. Limitations of Profit
Measurement

 Discuss Tactical III. ACTIVITY RESOURCE Face to face -exercises

Cm, IFK, PO 1, 2, 3, Decision Making USAGE MODEL AND Face to -quiz Scores 3
Cp, CEL, 4, & 5  Identify Relevant Costs TACTICAL DECISION -Lecture/ face -activities in
LL and Revenues MAKING discussion Lecture/ the module
 Explain Relevancy, Cost 1. Tactical Decision discussion

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 Behavior, and the Activity Making -problem
Resource Usage Model  The Tactical solving
 Illustrate Examples of Decision-Making
Tactical Decision Making Process
o Step l: Define the
Problem
o Step 2: Identify
Feasible
Alternatives
o Step 3: Predict
Costs and
Benefits and
Eliminate
o Irrelevant Costs
o Step 4: Compare
Relevant Costs
and Benefits
o Step 5: Assess
the Qualitative
Factors
o Step 6: Select
the Best
Alternative
o Summary of
Decision-Making
Process
 Qualitative Factors
2. Relevant Costs and
Revenues
 Relevant Costs
Illustrated
 Irrelevant Cost
Illustrated
o Past Costs
o Future Costs
 Relevant Costs and
Benefits in
International Trade
o Foreign Trade
Zones
3. Relevancy, Cost
Behavior, and the
Activity Resource Usage
Model
 Flexible Resources

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  Committed Resources
4. Illustrative Examples of
Tactical Decision
Making
 Make-or-Buy Decisions
o Cost Analysis:
Activity-Based
Cost
Management
System
 Keep-or-Drop
Decisions
 Special-Order
Decisions
 Decisions to Sell or
Process Further
 Relevant Costing and
Ethical Behavior
 Relevant Cost Analysis
in Personal Decision
Making

Preliminary Examination – 1.5 hours Total hrs. 16.5

Cm, IFK,  Discuss the Role of IV. BUDGETING FOR Face to face -exercises
Cp, CEL, PO 1, 2, 3, Budgeting in Planning and PLANNING AND - Face to -quiz Scores 6
LL 4, & 5 Control CONTROL -Lecture/ face -activities in
 Prepare the Operating discussion Lecture/ the module
Budget 1. The Role of Budgeting in discussion
Planning and Control -problem
 Purposes of solving
Budgeting
 The Budgeting
Process
o Directing and
Coordinating
o 7 types of
Budgets
 Gathering Information
for Budgeting
o Forecasting
Sales
o Forecasting
Other Variables

2. Preparing the Operating

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 Budget
 Sales Budget
 Production Budget
 Direct Materials
Purchases Budget
 Direct Labor Budget
 Overhead Budget
 Ending Finished
Goods Inventory
Budget
 Cost of Goods Sold
Budget
 Marketing Expense
Budget
 Administrative
Expense Budget
 Additional Operating
Budgets
 Budgeted Income
Statement
 Operating Budgets for
Merchandising and
Service Firms

V. CAPITAL INVESTMENT Face to face -exercises

Cm, IFK, PO 1, 2, 3,  Discuss Capital Investment Face to -quiz Scores 6
Cp, CEL, 4, & 5 Decisions 1. Capital Investment -Lecture/ face -activities in
LL  Compute Payback and Decisions discussion Lecture/ the module
Accounting Rate of Return: 2. Payback and discussion
Non-discounting Methods Accounting Rate of -problem
 Explore The Net Present Return: Non-discounting solving
Value Method Methods
 Compute Internal Rate of  Payback Period
Return  Accounting Rate of
 Compare NPV versus IRR: Return
Mutually Exclusive Projects 3. The Net Present Value
 Compute After-Tax Cash Method
Flows 4. Internal Rate of Return
 Explore Capital Investment: 5. NPV versus IRR:
Advanced Technology and Mutually Exclusive
Environmental Projects
Considerations  NPV Compared with
IRR
6. Computing After-Tax
Cash Flows

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  Conversion of Gross
Cash Flows to After-
Tax Cash Flows
o After-Tax Cash
Flows: Year 0
o After-Tax
Operating Cash
Flows: Life of the
Project
 MACRS Depreciation
o After-Tax Cash
Flows: Final
Disposal
7. Capital Investment:
Advanced Technology
and Environmental
Considerations
 How Investment
Differs
 How Estimates of
Operating Cash
Flows Differ
 An Example:
Investing in Advanced
Technology
 Salvage Value
 Discount Rates

 Explore Responsibility VI. DECENTRALIZATION: Face to face -exercises

Cm, IFK, PO 1, 2, 3, Accounting RESPONSIBILITY Face to -quiz Scores 4.5
Cp, CEL, 4, & 5  Discuss Decentralization ACCOUNTING, -Lecture/ face -activities in
LL  Measure the Performance of PERFORMANCE discussion Lecture/ the module
Investment Centers EVALUATION, discussion
 Explain Measuring and TRANSFER PRICING -problem
Rewarding the Performance solving
of Managers 1. Responsibility
 Discuss Transfer Pricing Accounting
 Explore Setting Transfer  Types of
Prices Responsibility
Centers
 The Role of
Inforntation and
Accountability
2. Decentralization
 Reasons for

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 Decentralization
o Better Access to
Local Information
o Cognitive
Limitations
o More Timely
Response
o Focusing of
Central
Management
o Training and
Evaluation of
Segment
Managers
o Motivation of
Segment
Managers
o Enhanced
Competition
 The Units of
Decentralization
3. Measuring the
Performance of
Investment Centers
 Return on Investment
o Margin and
Turnover
o Advantages of
the ROI Measure
o Disadvantages of
the ROI Measure
 Residual Income
o Advantages of
Residual Income
o Disadvantages of
Residual Income
 Economic Value
Added
o Calculating EVA
o Behavioral
Aspects of EVA
 Multiple Measures of
Performance
4. Measuring and
Rewarding the

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 Performance of
Managers
 Incentive Pay for
Managers—
Encouraging Goal
Congruence
 Managerial Rewards
o Cash
Compensation
o Stock-Based
Compensation
o Issues to
Consider in
Structuring
Income-Based
o Compensation
o Noncash
Compensation
 Measuring
Performance in the
Multinational Firm
o Comparison of
Divisional ROI
o Multiple
Measures of
Performance
5. Transfer Pricing
 The Impact of
Transfer Pricing on
Income
6. Setting Transfer Prices
 Market Price
 Negotiated Transfer
Prices
o Example 1:
Avoidable
Distribution Costs
o Example 2:
Excess Capacity
o Disadvantages of
Negotiated
Transfer Prices
o Advantages of
Negotiated
Transfer Prices

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  Cost-Based Transfer
Prices
o Full-Cost
Transfer Pricing
o Full Cost Plus
Markup
o Variable Cost
Plus Fixed Fee
o Propriety of Use
 Transfer Pricing and
the Multinational Firm

Midterm Examination – 1.5 hours Total hrs. 16.5

 Discuss Strategic Cost VII. STRATEGIC COST Face to face -exercises
Cm, IFK, PO 1, 2, 3, Management: Basic MANAGEMENT Face to -quiz Scores 4.5
Cp, CEL, 4, & 5 Concepts -Lecture/ face -activities in
LL  Explore Value-Chain 1. Strategic Cost discussion Lecture/ the module
Analysis Management: Basic discussion
 Explain Life-Cycle Cost Concepts -problem
Management  Strategic Positioning: solving
 Discuss Just-in-Time The Key to Creating
(JIT) Manufacturing and and
Purchasing  Sustaining a
 Discuss JIT and Its Effect Competitive
on the Cost Management Advantage
System o Cost Leadership
o Differentiation
o Focusing
o Strategic
Positioning
 Value-Chain
Framework, Linkages,
and Activities
 Organizational
Activities and Cost
Drivers
 Operational Activities
and Drivers
2. Value-Chain Analysis
 Exploiting Internal
Linkages
 Exploiting Supplier
Linkages
o Managing
Procurement

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 Costs Using
o Activity-Based
Costing
 Exploiting Customer
Linkages
o Managing
Customer Costs
3. Life-Cycle Cost
Management
 Product Life-Cycle
Viewpoints
o Marketing
Viewpoint
o Production
Viewpoint
o Consumable Life-
Cycle Viewpoint
 Interactive Viewpoint
o Relationships
among Life-Cycle
Viewpoints
o Revenue
Enhancement
o Cost Reduction
 Role of Target
Costing
o Supplier and
Firm Interaction
o Short Life Cycles
4. Just-in-Time (JIT)
Manufacturing and
Purchasing
 Inventory Effects
 Plant Layout
 Grouping of
Employees
 Employee
Empowerment
 Total Quality Control
5. JIT and Its Effect on the
Cost Management
System
 Traceability of
Overhead Costs
 Product Costing

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  JIT's Effect on Job-
Order and Process-
Costing Systems
 Backflush Costing
o Variations I and 2
o Variations 3 and
 Explore The Relationship of Face to face -exercises
Cm, IFK, PO 1, 2, 3, Activity-Based Costing and VIII. ACTIVITY-BASED Face to -quiz Scores 6
Cp, CEL, 4, & 5 Activity-Based Management MANAGEMENT -Lecture/ face -activities in
LL  Discuss Process Value discussion Lecture/ the module
Analysis 1. The Relationship of discussion
 Illustrate Financial Measures Activity-Based Costing -problem
of Activity Efficiency and Activity-Based solving
 Explore Rules on Management
Implementing Activity-Based 2. Process Value Analysis
Management  Driver Analysis:
 Differentiate Financial-Based Defining Root Causes
versus Activity-Based  Activity Analysis:
Responsibility Accounting Identifying and
Assessing Value
Content
o Value-Added
Activities
o Non- Value-
Added Activities
o Examples of
Non- Value-
Added Activities
o Cost Reduction
through Activity
Management
 Assessing Activity
Performance
3. Financial Measures of
Activity Efficiency
 Reporting Value- and
Non- Value-Added
Costs
 Trend Reporting of
Non- Value-Added
Costs
 Drivers and
Behavioral Effects
 The Role of Kaizen
Standards

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  Benchmarking
o Internal
Benchmarking
o External
Benchmarking
 Activity Flexible
Budgeting
 Activity Capacity
Management
o Capacity
Variances
4. Implementing Activity-
Based Management
 Discussion of the
ABM Implementation
Model
o Systems
Planning
o Activity
Identification,
Definition, and
Classification
 Why ABM
Implementations Fail
 Assigning
Responsibility
 Establishing
Performance
Measures
 Evaluating
Performance
 Assigning Rewards

 Differentiate Activity- Face to face -exercises

Cm, IFK, PO 1, 2, 3, Based versus Strategic- IX. THE BALANCED Face to -quiz Scores 6
Cp, CEL, 4, & 5 Based Responsibility SCORECARD: -Lecture/ face -activities in
LL Accounting STRATEGIC-BASED discussion Lecture/ the module
 Discuss Basic Concepts CONTROL discussion
of the Balanced -problem
Scorecard 1. Activity-Based versus solving
 Explain Linking Strategic-Based
Measures to Strategy Responsibility
 Discuss Strategic Accounting
Alignment  Assigning
Responsibility

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  Establishing
Performance
Measures
 Performance
Measurement and
Evaluation
 Assigning Rewards
2. Basic Concepts of the
Balanced Scorecard
 Strategy Translation
 The Financial
Perspective,
Objectives, and
Measures
o Revenue Growth
o Cost Reduction
o Asset Utilization
o Risk
Management
 Customer
Perspective,
Objectives, and
Measures
 Core Objectives and
Measures
 Customer Value
 Process Perspective,
Objectives, and
Measures
 Innovation Process:
Objectives and
Measures
 Operations Process:
Objectives and
Measures
 Cycle Time and
Velocity
 Manufacturing Cycle
Efficiency (MCE)
 Post-Sales Service
Process: Objectives
and Measures
 Learning and Growth
Perspective
o Employee

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 Capabilities
o Motivation,
Empowerment,
and Alignment
o Information
Systems
Capabilities
3. Linking Measures to
Strategy
 The Concept of a
Testable Strategy
with Strategic
Feedback
4. Strategic Alignment
 Communicating the
Strategy
 Targets and
Incentives
 Resource Allocation

Final Examination – 1.5 hours Total hrs. 16.5

Course Requirements:
Submit activities and quizzes
Take the three major exams

Grading Scheme
Quizzes 20% Grade Equivalent
Exercises, class participation and others 15%
Prelims 15 % 1.0 98 – 100
Midterm Exam 25% 1.25 95 – 97
Final Exam 25% 1.5 92 – 94
Total 100% 1.75 89 – 91
2.0 86 – 88
2.25 83 – 85
2.5 80 – 82
2.75 77 – 79
3.0 75 – 76
5.0 74 and below Failed
Inc. Incomplete
References:

Hansen, Mowen, Heitger (2022). Strategic Cost Management. 2nd Ed. Cengage
Brewer, Garrison & Noreen. (2019). Introduction to Managerial Accounting. 8 th Ed. McGrawHill.
Cabrera, E. (2017). Management Accounting Concepts and Applications. , Conanan Publishing Inc.
Agamata. (2017). Management Advisory Services, 2017 Ed. Conanan Publishing Inc.

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 Brigham, E., Houston, J. (2015). Financial Management Fundamentals. 12 th Ed. Cengage Learning.
Hilton, R. (2015). Managerial Accounting. 7th Ed. McGrawHill.
Schneider, (2015). Managerial Accounting. 2009 Ed. Cengage Learning.
Block, Hirt, Danielsen. (2014). Foundations of Financial Management. 13 th Ed. McGraw-Hill
Anastacio, F. (2010). Fundamentals of Financial Management. RBS.
Van Horne, J., Wachowicz, J. (2009). Fundamentals of Financial Management. 13 th Ed. Prentice Hall.

Classroom Policies:

1) Uniform and Dress code

a. Students should be in proper uniform, wear school ID and appropriate shoes except during laboratory class.
b. On Wednesday, hip-hop dresses and get-ups are not allowed, e.g. shorts, slippers, earrings for males, spaghetti strap, etc.
c. PE uniform should be worn only during PE class

2) Attendance, Tardiness and Absenteeism

a. Minimum of 80% attendance of the total contact hours in the subject is required (checking is done every meeting)
b. Tardiness of 15 minutes is equivalent to one hour period absence.
c. A minimum of 3 consecutive absences without justifiable reasons requires a promissory note from the college guidance coordinator
d. Six (6) cumulative absences in the class means “drop” in the subject.
e. Failure to take the prelim exam preceded by absences means “drop” in the subject.
f. Failure to attend regular classes after taking the prelim exam means of grade of 5.0 in the subject.

3) Taking Examinations
a. Cheating and copying are strictly prohibited, “when caught cheating during the quizzes and long exams, deduction of points will be imposed”, during mid- term
or final exams, means a grade of 5.0 in the subject.
b. Borrowing of calculators and other exam paraphernalia is NOT allowed during exams.
c. During mid-term and final exams only answer sheets, permits, calculators, pens pencils and erasers are allowed on the desk; other things should be deposited on a
place designated by the teacher.
d. Other policies will be imposed as deemed necessary and agreed upon between the students and the subject professor.

4) Other Policies
a. Cell phones should shut-off during class hours.
b. Chairs should be arranged before leaving the classroom.
c. Vandalism is strictly prohibited and punishable.
d. No smoking within the school premises.
e. Students under the influence of liquor are not allowed inside the school compound.
f. Any form of deadly weapons should not be brought to school except cleaning/cutting tools during clean-up days and laboratory classes.
g. Unnecessary noise to the point of creating disturbances is prohibited.
h. Proper grooming should be observed (i.e. short and undyed hair for males)
i. Other policies will be strictly imposed as contained in the student handbook.

Prepared by: Prepared by: Approved by:

CRISTY T. ANCHETA, CPA, MSA FERDINAND Q, DE GUZMAN, CPA, DBM EVA U. CAMMAYO, CPA, Ph.D.
Faculty, DAMA Chairperson, DAMA Dean, CBAPA

ISUE-CBAPA-Syl-014
Revision: 2
Effectivity: August 1, 2020
ISUE-CBAPA-Syl-014
Revision: 2
Effectivity: August 1, 2020