Numbering Code	U-ECON00 20804 LJ44 U-ECON00 20804 LJ43	Year/Term	2022 ・ First semester
Number of Credits	2	Course Type	Lecture
Target Year	From 2nd to 4th year students	Target Student
Language	Japanese	Day/Period	Thu.2
Instructor name	SUZUKI HIROYUKI (Graduate School of Economics Senior Lecturer)
Outline and Purpose of the Course	In the course of "Management Accounting," students will systematically learn management accounting essential for the rational operation of an organization.
Course Goals	he goal is to have a systematic understanding of basic management accounting.
Schedule and Contents	Accounting information is essential for the purpose of managing a company rationally. Management accounting is the only way to collect, comprehend, and report accounting information essential to management. The purpose of this course is to understand the structure and functions of management accounting from the perspective of what is useful to management. This year, lectures are planned on the following topics for Management Accounting Theory. I. Basics of Management 　　1. Corporate Management and Accounting 2. History of Management Accounting 3. Management Accounting System II Strategic Planning Accounting 　　4. Long-term profit plan 5. Strategic Support Accounting III Comprehensive Management Accounting 　　6. Short-term profit plan 7. Budget control 8. Budget control with Marginal Benefits　　 　　9. Divisional Accounting IV Japanese Management Accounting 　　10. Management Accounting for Amoeba Management 11. Cost Planning 12. Accounting for Corporate Governance Quizzes will be conducted every three or four classes, and feedback will be provided on them.
Evaluation Methods and Policy	Evaluation will be based on regular exams and regular class participation (quizzes and short reports).
Course Requirements	None
Study outside of Class (preparation and review)	It is essential to review your understanding of basic knowledge for accuracy.
Textbooks	Textbooks/References	上總康行 "管理会計論" (新生社)
References, etc.	Introduced in Class