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現在位置: ホーム ja シラバス(2020年度) 経営管理大学院 基礎科目 2270000 Managerial Accounting

2270000 Managerial Accounting

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開講年度・開講期 2020・前期
単位数 2 単位
授業形態 講義
配当学年 1
対象学生 大学院生
使用言語 英語
曜時限 不定期
教員
  • 澤邉 紀生(経営管理大学院 教授)
授業の概要・目的 Lecturer: Hiroyuki Suzuki, MCom (Hitotsubashi), PhD (Manchester)
This course will provide an introduction to selected managerial accounting topics. These topics are divided into five broad areas: (1) cost measurement and management, (2) short term decision-making, (3) planning and budget, (4) managerial control, (6) and performance measurement. The core of management accounting is gathering, communicating, and utilizing information to make decisions and solve management problems.
到達目標 Upon completion of this course, students will be able to:
・Critically evaluate a hospitality management problem and formulate a solution based on principles from a least two management disciplines.
・Analyze a management situation within a global hospitality context and defend a course of action.
・Create professional-quality written business documents communicating management accounting information.
・Recognize and distinguish the ethical dimensions of a business decision.
・Evaluate the ethical consequences of their business decisions on various stakeholders.
Lectures and coursework will allow you to master the conceptual and technical aspects of the topics covered. We will also cover some case studies in class. These case studies are designed to introduce you to current issues in managerial accounting and to provide opportunities to apply concepts covered in lectures and coursework to real-world business decision contexts in the hospitality and/or non-manufacturing industry.
授業計画と内容 Class 1 (June 24th 8:45-10:15)
   Course Introduction; An Overview of Managerial Accounting   [Prologue]
Class 2 (June 25th 8:45-10:15)
   Managerial Accouting and Cost Concepts       [Chapter 1 and 1A]
Class 3 (June 26th 8:45-10:15)
   Job-Order Costing                 [Chapter 3 and11B]
Class 4 (June 26th 14:45-16:15)
   Variable Costing and Segment Reporting           [Chapter 4]
Class 5 (June 29th 8:45-10:15)
   Case Study 1 (Product Costing)             [Wendy's Chili]
Class 6 (June 29th 10:30-12:00)
   Activity-Based Costing               [Chapter 5 and 5A]
Class 7 (June 30th 8:45-10:15)
   Case Study 2 (Activity-Based Costing)     [Boston Children's Hospital]
Class 8 (June 30th 13:00-14:30)
   Cost-Volume-Profit Relationships              [Chapter 2]
Class 9 (July 1st 8:45-10:15)
   Pricing Decisions and Differential Analysis for Short-Term Decision Making [Chapter 6 and 6A]
Class 10 (July 1st 10:30-12:00)
   An Overview of Budgeting                 [Chapter 8]
Class 11 (July 1st 16:30-18:00)
   Flexible Budgets and Performance Analysis           [Chapter 9]
Class 12 (July 2nd 8:45-10:15)
   Standard Costing and Variance Analysis           [Chapter 10]
Class 13 (July 2nd 16:30-18:00)
   Performance Measurement in Decentralized Organizations and Balanced Scorecard [Chapter 11]
Class 14 (July 3rd 8:45-10:15)
   Case Study 3 (Balanced Scorecard)          [China Lodging Group]
Class 15 (July 6th 8:45-10:15)
   Revision for Essay Writing
成績評価の方法・観点 Grading Policy:
Case Studies 10% x 3
Essay 60%
Participation 10%
Keys to Success: Students are encouraged to take every opportunity which is provided to learn course material. Students should begin by carefully reading the assigned textbook chapters multiple times in order to ensure that they fully understand the concepts and identify any questions they may have. Class periods are then used to reinforce key concepts and practice applications using in-depth problems and examples. Your performance in this course will be contingent on your ability to effectively manage these multiple exposures to managerial accounting principles to become expert at deploying its tools in practice.
Participation: As graduate students, I have an expectation that each of you will behave professionally. This includes the following specific expectations:
- Read assigned chapters prior to class in order to prepare to ask questions and work through problems.
- Attend all scheduled class periods.
- Arrive to class on time and stay until the class period has ended.
- Participate fully and constructively in all discussion and group activities.
- Avoid loud and/or disruptive conversations during class periods.
- Set their cell phones to vibrate and refrain from using them for calls during class.
- Avoid obvious and/or disruptive displays of texting.
- Avoid using their laptops in a disruptive manner (i.e. playing music/videos, shopping, etc.)
- Bring relevant course materials to class as necessary.
I reserve the right to reduce student participation scores for repeated failures to meet these expectations.
Students will be asked to provide peer reviews of their group members at the end of each group rotation period.
履修要件 特になし
授業外学習(予習・復習)等 It is necessary for students to read cases and texts in advance.
教科書
  • Managerial Accounting for Managers (5th Edition) Noreen, Brewer, Garrison McGraw-Hill Publishing ISBN: 978-1-260-57001-4
参考書等
  • Management And Cost Accounting (10th Edition) Drury Cengage ISBN: 978-1-4737-4887-3 Wherever necessary, additional references and materials will be provided during class.