New Era University
COLLEGE OF ACCOUNTANCY
Bachelor of Science in Accountancy
MANAGEMENT SCIENCE MANSCI-18
COURSE PLAN
NEU PHILOSOPHY
Godliness is the foundation of knowledge.
NEU VISION NEU GOALS
A world-class Institution of learning 1. Impart values-laden educational leading to the total
with a unique Christian culture of development of man.
excellence, discipline, and service to 2. Offer curricula responsive to the needs of the time.
humanity. 3. Optimize learning through the adoption and utilization of
NEU MISSION appropriate instructional methods and resource.
Provide quality education anchored on 4. Propel institutional development through the conduct of useful
Christian values with the prime purpose and significant researches.
of bringing honor and glory to God. 5. Extend outreach services which promote self-help in the
NEU CORE VALUES community.
Fear of God 6. Promote access to non-conventional higher education and
Competence basic education programs.
Discipline 7. Develop servant leaders among staff, faculty members, and
administrations.
8. Produce God-fearing, competent, and disciplined graduates.
NEU GRADUATE ATTRIBUTES NEU LEARNING OUTCOMES
1. God-fearing citizens 1. Reinforce the instilled values of the students through relevant
2. Service oriented competent people activities
3. Critical thinkers and problem solvers 2. Demonstrate service-oriented competence in their chosen field
4. Productive researchers 3. Utilize critical and creative thinking skills to address the
5. Effective communicators challenges of the society
6. Collaborators and leaders 4. Conduct significant research that leads to the improvement of
7. Lifelong learners the community
8. Socially and ethically responsible 5. Apply communication skills to effectively convey ideas
professionals 6. Contribute to noteworthy advocacies to serve the multicultural
society
7. Pursue lifelong learning to improve oneself
8. Practice professionalism while attending to social
responsibilities
COLLEGE VISION COLLEGE GOALS
A Prime college in Accountancy Equip students with the technical knowledge, proficiency
producing, globally competitive, highly and intellectual abilities to help them easily cope with the
trained, well-disciplined, morally present trend in the industry.
upright and socially responsible Impart Christian values and culture of excellence, disci-
Accountants and Entrepreneurs. pline and service to humanity.
Offer Curricula that will prepare students for their Licen-
sure examinations, certifications and future employment.
COLLEGE MISSION Promote and sustain high quality instructions, teaching
The College is committed to provide materials and strategies.
High standard of education and best Deliver outreach services that will promote community
quality training in the field of account- development.
ing, preparing students ready for their Develop alumni who are servant leaders and God-fearing individ-
careers and in dealing with the prob- uals.
lems they will encounter as accoun-
tants, entrepreneurs and duty-bound
citizens.
PROGRAM EDUCATIONAL OBJECTIVES PROGRAM OUTCOMES:
The Bachelor of Science in Accountancy The bachelor of Science in Accountancy graduates should be able
programs aim to achieve the following to demonstrate the following:
objectives: a. Knowledge in organization, business, information
1. To provide students with specific technology, accounting finance as in gaining an
skills for entry into the understanding of the different cultures in the world and in
accounting profession as well developing an international perspective.
as in BPO industry. b. Analytical, strategic, logical and critical thinking skills in
2. To prepare students for eventual solving a problem.
entry into the regular degree c. Interpersonal skills the enhance the ability of the graduate
program of the Bachelor of to work in groups and being a team playing.
Science in Accountancy. d. Christian values the emphasizes discipline, honesty,
3. To prepare students for the uprightness and Godliness.
Certified Public Accountant
(CPA) licensure examination.
4. To equip students with
knowledge, skills, values, ethics
and attitude necessary in their
eventual career as
professionals, employees or
entrepreneurs.
SPECIFIC COURSE INFORMATION
COURSE CODE AND MANSCI-18 PRE-REQUISITES None
DESCRIPTION
3 Units - 3 hours CO-REQUISITES None
CREDITS AND CONTACT lecture/week
HOURS
THURS 3-6PM AREA LEADER Mario Brillante Wesley
CONSULTATION HOURS Consultation Room C. Cabotage, MBA
COURSE DESCRIPTION:
This is a course on the use of Management Science in solving management decision problems and is meant to
assist students in acquiring a special competence in the scientific management approach to problem solving. It
aims to provide students with an awareness of standard tools in Management science/Operations Research
(MS/OR), and an appreciation of relevant techniques in mathematical model building, mathematical
programming and decision analysis. The course also seeks to develop within the student the ability to
recognize potential application areas in their future jobs, as well as the meaningful utilization of the
Management
Science tools and techniques in the government, the local industry, and in business, particularly in the areas of
finance, marketing, production, and human resource management.
This course aims to develop knowledge about variety applications of management science in the areas of
finance, marketing, and production such as budgeting, optimal sales allocation, and scheduling and
distribution. It also includes modelling and rational approaches to decision making and emphasize analysis,
and communication using real world application and cases. In particular, the course will cover decision tree,
break even, inventory method, transportation, linear programming, supply chain, learning curve and project
management. A course in management science uses applied mathematics to affect an organization’s ability to
reach optimal solutions to complex management problems.
SCOPE OF COURSE
Overview of Management Science
System of Linear Equations and Inequalities
Linear Programming: Graphical Method
Linear Programming: Simplex Method, Transportation Problem
Assignment Problem
Decision Theory
COURSE OUTCOMES On the completion of the course, student is expected to be able to do the following:
Program Outcomes(PO) Course Outcomes(CO)
PO CO
Code Code
PO Carry out abstract logical thinking and apply the CO1 An Understanding of break-even
01 process of critical thinking. analysis in calculating minimum sales
level sufficient to cover all fixed and
variable costs, and to determine the
relationship between costs and
production volume to forecast profit
accurately at various levels of
operations
PO Review, interpret, and evaluate financial data and CO 2 A thorough understanding of decision
03 systems/operational data/controls in order to support tool that uses model of deci-
form conclusions and/or recommendations on the sions and their possible consequences,
validity, usefulness, correctness and compliance including chance event outcomes, prob-
with established policies, procedures, guidelines, abilities, resource costs and utility.
agreements and/or legislation
PO Discern the true nature of a situation and evaluate CO 3 A thorough understanding of kinds of
03 applicable principles and techniques. method used in inventory to maintain
the availability of materials whenever
and wherever required in enough
quantity
PO Link data, knowledge and insight from different CO 4 An understanding of the special type of
04 sources and disciplines to make informed linear programming that will help to
decisions minimize the cost of distributing a prod-
uct from various sources or destination.
PO Work in groups and be a team player. CO 5
05
PO Listen and communicate effectively one’s points CO 6 An understanding of the goal of linear
06 of view, both orally and in writing at all programming which goal maximize
organizational levels; being able to justify, specified objectives such as profit or
persuade and convince others of one’s position cost, and understanding of supply chain
and deliver impressive presentations. management and learning curve.
PO Work in accordance with the highest standards of CO 7 An understanding of the project man-
07 professionalism: integrity, objectivity and agement process and applies proven
independence, professional competence and due methodologies needed to make the
care, confidentiality, professional behavior and project successful.
moral values.
PO Pursue continuing professional development,
08 research and community extension.
MAJOR COURSE OUTPUTS
As evidence of obtaining the above learning outcomes, students are required to do and submit the
following during the indicated dates within the term.
Course Required Output Due Date
Outcomes
CO1 Decision tree output interpretation Week 3
CO 2 Week 5
Transportation Problem solving
CO 3 Week 8
Linear Programming problem solving
CO 4 Problem solving and critical thinking (Mid-Term Examinations) Week 9
CO 5 Supply Chain, Learning Curve Interpretation Week 14
CO 6 Project management plan Week 17
CO 7 Final Examination Week 18
GRADING SYSTEM
To pass this course, one must accumulate at least 60 points through the course requirements
discussed above. The maximum points that a student can obtain through each requirement are shown below:
Requirements/ Assessment Tasks Maximum Points
Major Exams (Midterm and Final) 40
Quiz, Seatwork, Assignment, Project and Recitation 60
TOTAL 100
Midterm Grade = (CS x 2 + Midterm Exam)/ 3
Final term Grade = (CS x 2 + Final Exam)/3
FINAL GRADE = Midterm grade + Final term grade
2
GRADE TABLE
Grade Grade Description Grade Grade Description
Percentage Equivalent Percentage Equivalent
97-100 1.00 Excellent 83-84 2.25 Average
94-96 1.25 Superior 80-82 2.50 Fair
91-93 1.50 Very Good 78-79 2.75 Fair
88-90 1.75 Good 75-77 3.00 Pass
85-87 2.00 Above Average Below 75 5.00 Failed
DRP Dropped
TEACHING AND LEARNING ACTIVITIES
WEEK COURSE OUTCOMES TOPICS LEARNING ASSESSMENT AND
ACTIVITIES TASKS
1 Overview Course Overview, Orientation N/A
Classroom Policies
2-3 Understand what is a Decision Tree Lecture and Readings
decision tree. Analysis Situation Chapter Quiz
Analysis Case Analysis
Understand the sym- Recitation Online Discussion
bols used for a deci- Assignment Consultation
sion tree. Decision defind
Understand the pro- Definition of
cedure of making a Decision Tree
decision tree.
Symbols used in
Understand the ad- making a Decision
vantages and disad- Tree
vantages of a deci-
sion tree. Steps to make a
Decision Tree
The Advantages and
Disadvantages of a
Decision Tree
4-5 Understand what are Transportation Lecture and Readings
the different methods Problem Situation Chapter Quiz
for transportation Analysis Case Analysis
problems. Definition of Recitation Online Discussion
Transportation Assignment
Differentiate each Problems
method for
transportation Types of
problems. transportation
problems
Apply each method to
a specific problem. Different methods for
Transportation
Define properly the Problems
best use for each
method. Definition of
Northwest Corner
Cell Method
Solving Northwest
Corner Cell problem
Definition of Least
Cost Cell
Solving Least Cost
Cell problem
Definition of Vogel's
Approximation
Method
Solving Vogel's
Approximation
Method problems
Definition of
UV/MODI Method
Solving UV/MODI
problems
6-8 Understand what is Linear Lecture and Readings
Linear Programming. Programming Situation Chapter Quiz
Analysis Online Discussion
Understand the Define Linear Recitation
objective function. Programming Assignment
Understand the Objective functions
simplex method. of Linear
Programming
Understand the
formulation of a linear Steps in formulating a
program. linear programming
Apply the steps in
making a linear
programming
Definition of Simplex
Method
Objectives of a
simplex method
Simplex Method-
Formula
9 MIDTERMS EXAMINATION
10-12 Understand what is the Supply Chain Lecture and Readings
supplychain Situation Graded Class
management. Definition of Supply Analysis Presentation
chain management Recitation Online Discussion
Understand the Assignment
relationship between a Areas that Supply
company and its Chain Management
suppliers to produce Addresses
and distribute specific
products Functions of Supply
Chain Management
Understand the
components regarding Supply Chain
supply chain Activities
management
Objectives of Supply
Understand the Chain
importance of Supply
chain management in Uses in a supply
business operations chain to view the
processes are
performed
Cycle View of supply
chain
13-14 Understand what is Learning Curve Lecture and Reading
Learning curve Situation Graded Class
Definition of Analysis Presentation
To understand the use Learning Curve Recitation Online Discussion
the learning curve to Assignment
Compute Learning
conduct production
Curve Ratio
planning, cost
forecasting, and Learning Curve
logistics schedules Equation defined
Main Uses of
Describe the strategic
Learning Curves
implications of
learning curves Cumulative Average
Time Learning Model
To understand how to
compute learning Limitations of
curve effects Learning Curve
Explain why the
learning curve is
important
15-17 Understand what is Project Lecture and Case Presentation
project management. Management Situation Evaluation
Analysis Online Discussion
To understand what is Definition of Project Recitation
the importance of Management Assignment
project management Case
Benefits of Project Presentation
Explain the project Management
management process
Definition of Project
To understand what is Management system
multi-project
management Five Phases of Project
Management
To learn how to Lifecycle
effectively manage a
project Managing multi-
project
Identify the
approaches used by Roles and
project managers Responsibilities of a
project manager
Understand the
benefits of project
management
18 FINAL EXAMINATION
RUBRICS:
Criteria
Outstanding Excellent Good Fair Poor
(95%-100%) (90%-94%) (85%-89%) (80% - 84%) (Below 80%)
Reasoning Clear and Correct answer Correct answer Incomplete Wrong answer
and Analysis accurate answer; and reasons but with weak answers and and/or with
insightful, support answer reasons weak reasons wrong reasons
specific. but overlooked and/or
some/an irrelevant or
important confusing`
reason(S). reasons
Well organized, Presented Inconsistent Incoherent and Little or no
Organization ideas are in ideas with presentation of inconsistent evidence of
logical sequence minor errors. ideas presentation of organized ideas.
with clear ideas.
transition.
Grammar Use of correct Not more than Not more than Not more than Numerous
and Spelling grammar, choice two errors in four errors in six errors in errors in
of words, spelling grammar or grammar or grammar or grammar and
and punctuation. spelling spelling spelling spelling.
PRIMARY LEARNING MATERIALS
1 Powell,S., & Baker,K. (2013). Management Science: The Art of Modeling with Spreadsheets.
Onlinelibrary.wiley.com .ISBN: 9781118786840
SECONDARY LEARNING MATERIALS
2 William, T.(2008). Management Science in Practice. Onlinelibrary.wiley.com.
3 Puschmann, T., & Alt, R. (2005). Supply Chain Management: An International Journal.
Successful use of e-procurement in supply chains, 10 (2), 122 -133.Seuring, S., Müll
4 Chen, F., Drezner, Z., Ryan, J. K., & Simchi-Levi, D. (2000). Quantifying the Bullwhip Effect
in a Simple Supply Chain: The Impact of Forecasting, Lead Times, and Information.
Management Science , 436- 443.
Prepared by the COA Course Plan Committee
Dr. Germila P. Tabigne, CPA, Joseph A. Estrada, MBA
Mario Brillante Wesley C. CESO
Cabotage, MBA
Subject Leader Member
Member
Checked and Verified: Checked and Verified:
PROF. MELVIN FABILLAN, CPA ISAGANI T. SABADO
Program Coordinator Dean
Effectivity: First Semester, AY 2020-2021
