Management Accounting A

Numbering Code G-ECON31 5A412 LJ44 Year/Term 2021 ・ Second semester
Number of Credits 2 Course Type Lecture
Target Year Target Student
Language Japanese Day/Period Wed.1・2
Instructor name SAWABE NORIO (Graduate School of Management Professor)
Outline and Purpose of the Course The course aims to systematically teach the basics of accounting structure and functions for the purpose of business management of an organization, as well as deepen the understanding of theory and practice through group work.
Course Goals Acquiring a systematic understanding the basics of management accounting and the basic application skills of management accounting knowledge.
Schedule and Contents Course Schedule
For companies and other "organizations" to act for a joint purpose, a mechanism is needed to realize the organizational purpose. Management accounting, which includes various management control methods, is instrumental in corporate management as one of the important mechanisms for achieving such objectives. In this lecture, students will acquire knowledge about the structure and functions of management accounting and deepen understanding of specific management accounting issues through group work. In this academic year, lectures will be held on the following topics, and group work related to the contents of the lectures and their presentation and discussion will be held. In addition, multiple quizzes will be conducted, and lectures will proceed according to the students' understanding.

I. Fundamentals of Management
  1. Corporate Management and Accounting, 2. History of Management Accounting, 3. System of Management Accounting
II. Strategic Planning Accounting
  4. Long-term profit plan, 5. Strategic Support Accounting
III. Comprehensive Management Accounting
  6. Short-term profit plan, 7. Budget Management, 8. Budget Control by Marginal Profit, 9. Divisional Performance Accounting
IV. Modern Management Accounting
  10. Mini Profit Center Theory, 11. Review Budget Control
  12. Integrating Strategy Management and Risk Management
Evaluation Methods and Policy Contribution to Group Work, Contribution to discussions at the time of Group Work presentations, Reports, and Tests.
Course Requirements None
Study outside of Class (preparation and review) Participation in group work is mandatory.
Textbooks Textbooks/References None
References, etc. Introduced during class