Numbering Code		Year/Term	2022 ・ First semester
Number of Credits	2	Course Type	Lecture
Target Year		Target Student
Language	English	Day/Period	Wed.2
Instructor name	SUZUKI HIROYUKI (Graduate School of Economics Senior Lecturer)
Outline and Purpose of the Course	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.
Course Goals	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.
Schedule and Contents	Class 1 　　　　Course Introduction; An Overview of Managerial Accounting 　　　　[Prologue] Class 2 　　　　Managerial Accounting and Cost Concepts 　　　　[Chapter 1 and 1A] Class 3 　　　　Job-Order Costing 　　　　[Chapter 3 and11B] Class 4 　　　　Variable Costing and Segment Reporting 　　　　[Chapter 4] Class 5 　　　　Case Study 1 (Product Costing) 　　　　[Wendy's Chili] Class 6 　　　　Activity-Based Costing 　　　　[Chapter 5 and 5A] Class 7 　　　　Cost-Volume-Profit Relationships 　　　　[Chapter 2] Class 8 　　　　Pricing Decisions and Differential Analysis for Short-Term Decision Making 　　　　[Chapter 6 and 6A] Class 9 　　　　Case Study 2 (Activity-Based Costing) 　　　　[Boston Children's Hospital] Class 10 　　　　An Overview of Budgeting 　　　　[Chapter 8] Class 11 　　　　Flexible Budgets and Performance Analysis 　　　　[Chapter 9] Class 12 　　　　Standard Costing and Variance Analysis 　　　　[Chapter 10] Class 13 　　　　Performance Measurement in Decentralized Organizations and Balanced Scorecard 　　　　[Chapter 11] Class 14 　　　　Case Study 3 (Balanced Scorecard) 　　　　[China Lodging Group] Class 15 　　　　Revision for Essay Writing
Evaluation Methods and Policy	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.
Course Requirements	None
Study outside of Class (preparation and review)	It is necessary for students to read cases and texts in advance.
Textbooks	Textbooks/References	Managerial Accounting for Managers (5th Edition) Noreen, Brewer, Garrison McGraw-Hill Publishing ISBN: 978-1-260-57001-4
References, etc.	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.