School of Business and Management Education

Bachelor of Science in Accountancy

Course Syllabus

Management Science

SCHOOL’S VISION and MISSION

VISION The School of Business and Management Education aspires to be recognized as a school of choice in the Field of Business Administration,
Accountancy, Hospitality and Tourism Management in the Panpacific.

MISSION The School of Business and Management Education is committed to nation-building by developing professionals, leaders and industry
practitioners who pioneers in teaching and research who would be globally competitive, socially responsible, and morally upright
individuals.

INSTITUTIONAL OUTCOMES

Common Program Outcomes Domain

1 Apply the latest developments in the specific field of practice; Knowledge
2 Participate in the generation of new knowledge and developmental projects Skills
3 Communicate effectively orally and in writing using both English and Filipino; Skills
4 Work effectively and independently in multi-disciplinary and multi-cultural teams; Attitude
5 Act in accordance to professional, social and ethical responsibility; Attitude
6 Preserve and promote “Filipino historical and cultural heritage.” Values
7 Practice Pioneering, Compassion, Service-Orientedness and Truthfulness (PCST values) in their personal and professional Values
endeavors as Panpacifics in building better lives.
BSA PROGRAM OUTCOMES

After finishing the BSA program, the graduates should be able to:
Domains
Knowledge PK
1. resolve business issues and problems, with a global and strategic perspective using knowledge and technical proficiency in the PK1
areas of financial accounting and reporting, cost accounting and management, accounting and control, taxation, and accounting
information systems;
Skills PS
1. conduct accountancy research through independent studies of relevant literature and appropriate use of accounting theory and PS1
methodologies;
2. communicate with proper business communication skills whether written or orally through the employment of technology as a PS2
business tool in capturing financial and non-financial information, generating reports and making decisions;
Attitude
1. confidently maintain a commitment to good corporate citizenship, social responsibility and ethical practice in performing functions PA1
as an accountant;
2. demonstrate professionalism in collaborating with colleagues in a diverse environment; PA2
Values
1. sustain and support Filipino culture and values; and PV1
2. exercise the core values of pioneering, compassion, service-oriented and truthfulness in their personal and professional business PV2
endeavors.

COURSE INFORMATION
1 Name of Course MANAGEMENT SCIENCE
2 Course Number
3 Semester and Year Offered FIRST SEMESTER A.Y. 2018 – 2019
4 Credit Units and Student Learning Time (SLT) 3 UNITS (54 HOURS)
5 Pre-requisite (if any) None
6 Course Description This course deals with linear equations, linear programming( graphical method,
sensitivity analysis and simplex method), transportation model, assignment model,
 network analysis, break even analysis, forecasting decision theory, and inventory
model. This course is an extended exposure of the students to an applied mathematics.
It is anticipated that students have background on College Algebra, Probability and
Statistics and Calculus.

7 Course At the end of the term, the student are expected to:
Outcomes Knowledge
1. Demonstrate through problem solving how profit is maximized and cost is minimized using linear programming
methods.
Skills
1. Identify how to employ quantitative techniques in making decisions.

Attitude
1. Present how your knowledge in preparation of cost analysis sheets could maintain a commitment to good
governance, social responsibility and ethical practice.
2. Point out through a problem how the cost analysis are valued, accounted, disclosed and presented.
Values
1. Prepare a report how showcasing how knowledge in cost recognition and management would complement that
of Filipino culture and values.
2. Show how core values of Pioneering, Compassion, Service-oriented and Truthfulness are applied in the
preparation of cost sheet reports of the business.
8
COURSE LEARNING PLAN

Course Learning Topic Time Activities/ Performance Learning

Objectives Allotment Strategies Indicators Resources
/Assessment Tools
The learner is expected to The course syllabus 1.0 hr. Lecture Recitation Syllabus
fully understand what the Participation
subject is all about.
1. Provide sufficient review on Systems of Linear Equations and 8.0 hrs. Lecture Paper and Pen Textbook
the principles of solving linear Inequalities. Teacher-Assisted Questionnaire Problem Sets
equations and inequalities 1. Types of Systems of Linear Problem-based Solving( Seat work) Powerpoint
2. Solve Linear Equations by Equations Learning presentation
elimination, substitution and 2. Methods of solving Systems
graphical method. of Linear Equations
3. Introduce method of 2.1. Elimination Method
method of graphing an 2.2. Substitution Method
inequality in one and two 2.3. Graphical Method
variables.
4. Graph common solution of a
system of inequalities in two
variables.

1. Explain what Linear Linear Programming 9.0 hrs. Lecture Paper and Pen Textbook
Programming is. Teacher-Assisted Questionnaire Powerpoint
2. Identify linear programming 1. Graphical Method Problem-based Solving( Seat work)
presentation
problems that are amenable to 1.1.Maximization Problem Learning Internet
graphical solution. 1.2.Minimization Problem
resources
3. Formulate Linear 1.3. Maximization Problem
Programming Models Involving Mixed Constraints
Problem Sets
4. Describe different problem 1.4. Minimization Problem
types that lend themselves to Involving Mixed Constraints
solutions using Linear
Programming Models

PRELIM EXAMINATION 1.0 hr.

1.Distinguish the difference Linear Programming : Simplex 4.5 hrs. Lecture Paper and Pen Textbook
between Simplex Method and Method Teacher-Assisted Questionnaire Powerpoint
graphical Method of Linear Problem-based Interview guide
presentation
Programming Learning Problem Solving
(Seatwork/Assignment) Problem Set
2. Introduce Simplex Method
of Linear Programming
3. Interpret Simplex Solutions
1. Introduce the concept of Linear Programming : Sensitivity 3..5 hrs. Lecture Paper and Pen Textbook
duality and its interpretation Analysis Teacher-Assisted Questionnaire Powerpoint
and significance. Problem-based Interview guide
presentation
2. Formulate the dual of the Learning Problem Solving
(Seatwork/Assignment) Problem Set
problem, interpret the solution
and relate the solution to the
primal solution
3. Determine a range of linear
programming applications in
original problems.
1. Identify a transportation Transportation Model 3 hrs. Lecture Paper and Pen Textbook
problem and state its Teacher-Assisted Questionnaire Powerpoint
assumptions. Problem-based Interview guide
presentation
2. Formulate the problem in a Learning Problem Solving
(Seatwork/Assignment) Problem Set
Transportation model.
3. Employ Optimal Solution
using Stepping Stone Method
and Modified Method.
4. Provide specific instructions
in the use of transportation
model, including both
balanced and unbalanced
condition of supply and
demand
MIDTERM EXAMINATION 1.0 hr
1. Identify the assignment Assignment Model 4.0 hrs. Lecture Paper and Pen Textbook
problem and state its Teacher-Assisted Questionnaire Powerpoint
assumptions Problem-based Interview guide
presentation
2. Solve problems using Learning Problem Solving
(Seatwork/Assignment) Problem Set
Hungarian Method.
3. Show how to handle
unbalance and degeneracy in
assignment model
1. Give general description of Network Analysis 4.0 hrs. Lecture Paper and Pen Textbook
PERT/CPM Techniques. Teacher-Assisted Questionnaire Powerpoint
2. Construct network diagram Problem-based Interview guide
presentation
and compute slacks on Learning Problem Solving
(Seatwork/Assignment) Problem Set
activities and on events. Internet resources
3. Demonstrate how to
schedule projects involving
resource limitations.
4. Analyze networks that have
deterministic times and
probabilistic times.

1. Evaluate the relation of the Break-even Analysis 3.0 hrs. Lecture Paper and Pen Textbook
break-even point quantity Teacher-Assisted Questionnaire Powerpoint
and revenue to the total Problem-based Interview guide
presentation
revenue and total cost Learning Problem Solving
(Seatwork/Assignment) Problem Set
functions. Internet resources
2. Analyze the changes of the
selling price, variable cost
and fixed cost of the break-
even quantity.
3. Determine the maximum
profit and minimum cost and
on a given non-linear profit
function.
4. Illustrate the process of
finding a break-even quantity
and revenue, given a non-
linear revenue and profit
function.
1. Describe the need for Forecasting 5.0 hrs. Lecture Paper and Pen Textbook
forecasting and the role it Teacher-Assisted Questionnaire Powerpoint
plays in decision making and Problem-based Interview guide
presentation
the major qualitative Learning Problem Solving
(Seatwork/Assignment) Problem Set
forecasting methods. Internet resources
2. Determine when a forecast
can be improved.
3. Discuss the main
considerations in selecting
forecasting technique.
1. Compute problems Decision Theory and Inventory 4.0 hrs Lecture Paper and Pen Textbook
involving mathematical Control Teacher-Assisted Questionnaire Powerpoint
expectation/expected value. Problem-based Interview guide
presentation
2. Demonstrate the process of Learning Problem Solving
(Seatwork/Assignment) Problem Set
solving decision theory Internet resources
problems.
3. Determine the importance
of inventory control in
managerial situations and the
function it performs.
4. Provide specific
instructions in identifying the
 number of orders per year
for minimum inventory cost.

FINAL EXAMINATION 1.0 hrs.

Total hours 54.0 hrs.
9 Course Requirements:
1. Class Standing
1.2 Quizzes
To test students understanding on the subject matter seat works and quizzes will be given. Quizzes can either be
announced or unannounced..
1.3 Recitations, Assignments, seatworks, projects, reports, researches
It is important not to get behind in turning in assignments/take home activities/researches. Late assignments/take home
activities/researches will be considered but will be severely penalized and may not be graded except to note that the
assignment was being passed. Assignments take home activities/researches that will be submitted be student’s own work. It
is fine to talk to other students and to get assistance in how to do something, but students should not ask fellow students to
actually do the work for him/her.

2. Examinations
2.1 Preliminary Exam
2.3 Midterm Exams
2.3 Final Exam

10 GRADING SYSTEM:
PRELIMS AND MIDTERMS GRADE TENTATIVE FINAL GRADE
Class Standing Class Standing
Quizzes 20% Quizzes 15
Seatworks, assignments, etc. 20% Seatwork, assignments, etc. 15
Participation 20% Participation 20
Total 60% Total 50
Periodical Examination 40% Periodical Examination 50
TOTAL 100% TOTAL 100

Overall computation: PRELIM GRADE + MIDTERM GRADE + TENTATIVE FINAL GRADE = FINAL GRADE
3
Policies on Grades, Absences
 A grade below the passing rate maybe given during prelim, mid-term and in the tentative final grade but not in the final grade. The
final grade becomes either 75 (Passing) or 70 (Failure).
 INC or incomplete may be given to a student for failure to comply with academic requirements. A student has one semester to
complete the grades; failure to do so will earn him a grade of 70 or Failure.
 NFE is given for not completing the final exams.
 A mark of D (DROPPED) is given to a student who drops a subject, or is dropped due to absences without official notice.
 A mark of OD (OFFICIALLY DROPPED) is given to student who voluntarily drops a subject or is dropped due to absences with official
notice.
 Special examinations are given to students in case of illness or some other serious reasons for a period of not more than one (1) week
after the scheduled examination.

Absences
 3 consecutive and Non-Consecutive absences means warning before re-admission to class students will have to get a re-admission
slip from the Guidance office and will have to write an excuse letter signed by the parents together with parents photocopied ID
-With / Without Valid reason
 7 consecutive and Non-Consecutive absences will be considered dropped
Late/s
 A student will be given 15 minutes grace period to come into class beyond this allowed time the student can still sit-in to class but
will be considered absent and will not be allowed to take quizzes.
Policies on Grades, Absences
 A grade below the passing rate maybe given during prelim, mid-term and in the tentative final grade but not in the final grade. The
final grade becomes either 75 (Passing) or 70 (Failure).
 INC or incomplete may be given to a student for failure to comply with academic requirements. A student has one semester to
complete the grades; failure to do so will earn him a grade of 70 or Failure.
  NFE is given for not completing the final exams.
 A mark of D (DROPPED) is given to a student who drops a subject, or is dropped due to absences without official notice.
 A mark of OD (OFFICIALLY DROPPED) is given to student who voluntarily drops a subject or is dropped due to absences with official
notice.
 Special examinations are given to students in case of illness or some other serious reasons for a period of not more than one (1) week
after the scheduled examination.

Absences
 3 consecutive and Non-Consecutive absences means warning before re-admission to class students will have to get a re-admission
slip from the Guidance office and will have to write an excuse letter signed by the parents together with parents photocopied ID
-With / Without Valid reason
 7 consecutive and Non-Consecutive absences will be considered dropped
Late/s
 A student will be given 15 minutes grace period to come into class beyond this allowed time the student can still sit-in to class but
will be considered absent and will not be allowed to take quizzes.
 For further information on policies on grades, absences and late please refer to the manual.
11 Course References:
A. Main Reference/s:
Sirug, Winston S (2006). Quantitative Techniques for Business (Operations Research/Management Science Quantitative/Decision
Science). Makati City, Philippines
B. Books:
1. Lanen, W. N. (2010). Operations Management Research. (3rd ed.) New York : McGraw/Irwin.
2. Thorne, E. J. (2012) Research Methods in Operations Management : A strategic emphasis. (5th ed.) Boston : McGraw
Prepared by: Reviewed and Approved by: Noted by:

DINO SORIANO DIZON CANDIDO M. PEREZ, Ph.D.,CPA CLEOFAS M. BASAEN, Ed.D.

Instructor Dean - SBME VP-Academic Affairs