SCHOOL OF ACCOUNTANCY AND BUSINESS MANAGEMENTY
OBE Course Syllabus in Management Science
First Semester, S.Y. 2025-2026
College Vision A Globally – recognized Scientific and Technological University by 2027
ASCOT shall produce globally – competitive, ethically – upright and gender – responsive graduates in the fields of arts and sciences,
College Mission forestry, agriculture, education, information technology, industrial technology, engineering, marine and environmental sciences by
promoting quality instruction, research, extension and production towards sustainable development.
The Accountancy Department is committed in delivering relevant and quality education to develop globally competitive accountants as
Department Goals
catalysts of excellence, commitment and discipline in the accounting profession.
To produce accountants who are/have
• exemplar of excellence in the field of accountancy that is responsive to the needs of the community it serves;
Department Objectives • imbued with boundless commitment in developing the learners’ potentials to the fullest respecting diversity and differences; and
• highest regard for discipline and purpose that commands respect between and among its counterparts making the accounting
profession the noblest.
Core Values Service, Excellence, Responsiveness, Values-oriented, Integrity, Commitment, Equality
Course Name: Management Science
Course Code: CA1003 Credit Units: 3 units
Pre-requisite/s: None Co-requisite/s: None
Lecture Hours: 3 hours Laboratory Hours: Not Applicable
Course Description:
This course is about the application of the scientific method to a vital function of management: decision-making. The subject can help managers face difficult decisions by
applying mathematical tools in analyzing complex array of data and other crucial information. The mathematical tools will aid managers in making better decisions, thus
improving the management of the organization.
• Apply the basic concepts that underlie each of the functional areas of business (marketing, finance, human resource management, production
and operations management, information technology, and strategic management) and employ these concepts in various business situations.
Course Outcomes • Select the proper decision-making tools to critically, analytically, and creatively solve problem and drive results.
• Apply Information and Communication Technology (ICT) skills as required by the business environment.
Microsoft Office, Google Meet, Zoom, Facebook, Messenger
Software Application
DESIRED LEARNING TEACHING AND LEARNING ASSESSTMENT RESOURCE
COURSE CONTENTS TIMEFRAME
OUTCOMES (DLOs) STRATEGIES TASKS (ATs) MATERIALS
• Explain the vision, mission, ASCOT’s vision, mission and GAD • Sharing expectations from • Students’ reflection ASCOT website 1 hour
and GAD the teacher and the paper on their
students
• Orientation realization from the
initial discussion.
• Demonstrate the 1. Introduction to Management • Lecture/ discussion • Students to answer Management Science, 2 hours
complexity of decision- Science Part 1 • Case Analysis exercises and First Edition, 2022
making. problems related to Maria Anita A.
• Define and explain the topic Riguerra, DBA
management science.
• List the characteristics
of management
science.
• Explain the
development of
management science.
• Discuss the major
limitations of
management science.
• Explain the features, 2. Introduction to Management • Lecture/ Discussion • Students to present Management Science, 3 hours
process, and tools of Science Part 2 Problem solving topics designated to First Edition, 2022
management science. • Group Reporting their respective Maria Anita A.
• Demonstrate the steps • Group Discussion groups Riguerra, DBA
of the quantitative • Quiz • Quiz on the topic
analysis process. • Scoring: Numerical
• Define the different Score
mathematical tools and
understand their roles in
decision-making.
• Describe feasible or
infeasible, optimal or
nonoptimal, and unique
or multiple solutions.
• Define the terms: state 3. Decision Theory Part 1 • Lecture / Discussion • Students to answer Management Science, 3 hours
of nature, alternative • Short cases exercises and First Edition, 2022
courses of action, • Problem-solving problems related to Maria Anita A.
payoff, and probability • Board works the topic Riguerra, DBA
of occurrence of a state • Group Discussion • Quiz on the topic
of nature. • Scoring: Numerical
• Demonstrate the role Score
and structure of
decision matrices.
• Solve problems under
certainty, uncertainty,
and risk.
• Discuss the structure of
4. Decision Theory Part 2 • Lecture / Discussion • Students to answer Management Science, 3 hours
• Short cases exercises and First Edition, 2022
a decision tree.
• Problem-solving problems related to Maria Anita A.
• Construct decision trees
• Board works the topic Riguerra, DBA
to solve managerial
problems. • Group Discussion • Quiz on the topic
• Explain the structure of • Scoring: Numerical
Bayes’ theorem. Score
• Summarize the 5. Linear Programming Part 1 • Lecture / Discussion • Students to answer Management Science, 3 hours
structure of a linear • Short cases exercises and First Edition, 2022
programming problem • Problem-solving problems related to Maria Anita A.
and the concept of • Board works the topic Riguerra, DBA
objective functions, • Group Discussion • Quiz on the topic
constraints, and • Scoring: Numerical
nonnegativity. Score
• Distinguish product-mix
and blending problems.
• Discuss the
assumptions of the
linear programming
model.
• Identify the advantages
and limitations of linear
programming.
• Apply the graphical
method for solving
linear programming
problems.
• Discuss the logic of the 6. Linear Programming Part 2 • Lecture / Discussion • Students to answer Management Science, 3 hours
simplex method. • Short cases exercises and First Edition, 2022
• Create a simplex table • Problem-solving problems related to Maria Anita A.
and describe its • Board works the topic Riguerra, DBA
components. • Group Discussion • Quiz on the topic
• Solve problems using • Scoring: Numerical
the simplex method. Score
• Define a transportation 7. Distribution Models • Lecture / Discussion • Students to answer Management Science, 3 hours
problem and list the • Short cases exercises and First Edition, 2022
assumptions. • Problem-solving problems related to Maria Anita A.
• Formulate the problem • Board works the topic Riguerra, DBA
in a transportation • Group Discussion • Quiz on the topic
matrix. • Scoring: Numerical
• Demonstrate how to find Score
the initial feasible
solution.
• Apply the Stepping
Stone Method and the
MODI method.
• Describe the
assignment problem
and list the
assumptions.
• Explain the different
methods for solving the
assignment problem.
• Identify the 8. Network Models • Lecture / Discussion • Students to answer Management Science, 3 hours
characteristics of a • Short cases exercises and First Edition, 2022
project and project • Problem-solving problems related to Maria Anita A.
management. • Board works the topic Riguerra, DBA
• Understand the terms of • Group Discussion • Quiz on the topic
the topic: activity, event, • Scoring: Numerical
slack, dummy activity, Score
critical activity, critical
path, network, and
crash time.
• Distinguish PERT from
CPM.
• Explain the importance
of computing
PERT/CPM.
• Construct a simple CPM
network.
• Analyze a CPM
activity/event.
• Define the three
estimates of activity
time.
• Compute weighted
average times in PERT.
• Describe crashing an
activity and prepare a
cost analysis.
• Explain the Markov 9. Markov Analysis • Lecture / Discussion • Students to answer Management Science, 3 hours
process and its • Short cases exercises and First Edition, 2022
assumptions. • Problem-solving problems related to Maria Anita A.
• Demonstrate the • Board works the topic Riguerra, DBA
transition movements • Group Discussion • Quiz on the topic
and transition • Scoring: Numerical
probabilities. Score
• Calculate the state
probabilities.
• Solve for the steady
state probabilities.
• Discuss the philosophy 10. Dynamic Programming • Lecture / Discussion • Students to answer Management Science, 3 hours
of dynamic • Short cases exercises and First Edition, 2022
programming. • Problem-solving problems related to Maria Anita A.
• Solve simple dynamic • Board works the topic Riguerra, DBA
programming problems. • Group Discussion • Quiz on the topic
• Define the terms of • Scoring: Numerical
states, stages, rewards, Score
rollback analysis, and
prototype problems.
• Construct a game 11. Game Theory • Lecture / Discussion • Students to answer Management Science, 3 hours
theory matrix. • Short cases exercises and First Edition, 2022
• Define the terminologies • Problem-solving problems related to Maria Anita A.
of game theory. • Board works the topic Riguerra, DBA
• Discuss the underlying • Group Discussion • Quiz on the topic
assumptions. • Scoring: Numerical
• Describe the major Score
types of games.
12. Waiting Lines • Lecture / Discussion • Students to answer Management Science, 3 hours
• Describe the service- • Short cases exercises and First Edition, 2022
waiting line system. • Problem-solving problems related to Maria Anita A.
• Board works the topic Riguerra, DBA
• Discuss the major • Group Discussion • Quiz on the topic
components of the • Scoring: Numerical
waiting line system. Score
• Identify the different
costs associated with
the waiting line system.
• Explain the
methodology of queuing
analysis.
• Solve managerial
problems involving
waiting lines.
• Identify the different 13. Inventory Management • Lecture / Discussion • Students to answer Management Science, 3 hours
types of inventories and • Short cases exercises and First Edition, 2022
their purposes. • Problem-solving problems related to Maria Anita A.
• Describe the structure • Board works the topic Riguerra, DBA
and parts of an • Group Discussion • Quiz on the topic
inventory system. • Scoring: Numerical
• Compare the costs Score
involved in maintaining
an inventory.
• Solve problems using
the EOQ formula.
• Demonstrate the A-B-C
classification system
and its purpose.
• Distinguish fixed
quantity and fixed
period system.
• Explain the concept of
quantity discount.
• Evaluate discounts
offered at one price
level and discounts
offered at several price
breaks.
14. Forecasting Part 1 • Lecture / Discussion • Students to answer Management Science, 3 hours
• Describe the importance First Edition, 2022
• Short cases exercises and
of using forecasting in problems related to Maria Anita A.
• Problem-solving
making decisions. the topic Riguerra, DBA
• Board works
• Distinguish qualitative • Group Discussion • Quiz on the topic
forecasting from • Scoring: Numerical
quantitative forecasting. Score
• Identify the four factors
of forecasting.
• Solve problems using
exponential smoothing
and moving averages.
• Identify the accuracy of 15. Forecasting Part 2 • Lecture / Discussion • Students to answer Management Science, 3 hours
forecasting methods by • Short cases exercises and First Edition, 2022
using bias and MAD • Problem-solving problems related to Maria Anita A.
values. • Board works the topic Riguerra, DBA
• Explain a linear trend Group Discussion • Quiz on the topic
and solve a linear • Scoring: Numerical
regression analysis. Score
SUGGESTED REFERENCES:
• Management Science, 1st Edition 2022, Maria Anita A. Riguerra, DBA
• Cost Accounting Principles and Procedural Application, 2018 edition, Pedro P. Guerrero
• Financial Management 1st edition 2024 Jovelyn Q. Yu, Stevenson Q. Yu
• Financial Management 2019-2020 edition, Ma. Elenita B. Cabrera
• Management Advisory Services, Reviewer 2016 edition, Rodelio S. Roque
COURSE REQUIREMENTS:
1. Assignments and Deliverables
2. Attendance
3. Seatwork and Quizzes
4. Term Examination
GRADING SYSTEM
Prelim Midterm Finals
10% Attendance/Report 10% Attendance/Report 10% Attendance/Report
10% Exercises and Assignments 10% Exercises and Assignments 10% Exercises and Assignments
30% Quizzes 30% Quizzes 30% Quizzes
50% Term Examination 50% Term Examination 50% Term Examination
CLASS POLICIES:
1. Avoid tardiness and absences; should the later be reasonable, then an excuse is possible.
2. No considerations for missed tasks, quizzes, and exams of an absentee – except for a valid reason.
3. Be proper in all aspects – respect is important.
4. Consultations are allowed provided they are within the teacher’s availability.
5. Speak in the required medium of instruction during class unless permitted otherwise.
Prepared by: Reviewed by: Recommending Approval: Approved:
FRANQUE SIENA-AN M. MATA, CPA, MBA ARLENE R. DULAY RICARDO G. GONZALES JR. PhD.
Faculty Associate Professor II Dean Vice President for Academic Affairs