Numbering Code	U-ECON00 30030 SJ43 U-ECON00 40040 SJ43	Year/Term	2022 ・ First semester
Number of Credits	2	Course Type
Target Year		Target Student
Language	Japanese	Day/Period	Tue.4
Instructor name	SAWABE NORIO (Graduate School of Management Professor)
Outline and Purpose of the Course	In this practicum, we will learn about the system of management accounting, which is a mechanism for operating organizations such as companies and local governments, and how to use it. To achieve organizational objectives, they must be clarified by the organization as a whole and acted on in a planned manner based on facts. Management accounting is a basic mechanism for acting and learning in a planned manner with goals in an uncertain reality. In this practicum, in the first half of the term, we will learn about the fundamentals and systems of management accounting by reading the text circle, and in the second half, we plan to deepen our understanding by engaging in group research.
Course Goals	The goal is to increase the ability to apply management accounting knowledge.
Schedule and Contents	This practicum is designed for the full year, and is planned to take place during the first and second half of the year. In the first half, we will read basic texts in a group to acquire basic knowledge on management accounting. Regarding research themes to be addressed after the summer holidays, presentations are held once a month by second-, third-, and fourth-year students to conceptualize and refine research themes. The schedule for the previous fiscal year is scheduled as follows. The schedule for the previous term is as follows. Week 1: Orientation Week 2: Management accounting and for-profit organizations Week 3: Cost mode and CVP analysis Week 4: Measurement of cost aspects (1st research theme presentation, 2nd, 3rd, and 4th-year joint) Week 5: Cost control system Week 6: Accounting information for marketing decisions Week 7: Accounting information for manufacturing decision making Week 8: Comprehensive budget (2nd research theme presentation, 2nd, 3rd, and 4th-year joint) Week 9: Variable budget Week 10: Responsible accounting system Week 11: Management accounting for decentralized organizations Week 12: Capital budget (3rd research theme presentation, 2nd, 3rd, and 4th-year joint) Week 13: Cost allocation Week 14: Accounting for overhead costs Week 15: Job costing and total costing (4th research theme presentation, 2nd, 3rd, and 4th-year joint)
Evaluation Methods and Policy	Evaluation is based on participation points.
Course Requirements	It is desirable that you have completed a management accounting lecture. We welcome aspiring researchers.
Study outside of Class (preparation and review)
Textbooks	Textbooks/References	Other, Horngren, Sunden, Stratton, Introduction to Management Accounting, Prentice Hall.
References, etc.	Introduced during classes and instructions given as appropriate.