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現在位置: ホーム シラバス(2019年度) 経営管理大学院 Specialized Subjects Managerial Accounting

Managerial Accounting

JA | EN

開講年度・開講期 前期
授業形態 講義
対象学生 Graduate
使用言語 英語
教員
  • 澤邉 紀生(経営管理大学院)
授業の概要・目的 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, 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
授業計画と内容 1. Course Introduction
2. Ethical Considerations of Managerial Accountants
3. Cost Concepts
4. Job-Order Costing
5. Activity-Based Costing
6. Service Department Allocations
7. Standard Costing and Variance Analysis
8. Variable Costing and Segment Reporting
9. Internal Control, Transfer Pricing and Incentives and Estimation Errors
10.Cost-Volume-Profit Relationships
11.Profit Planning,and Pricing Products and Services
12.Flexible Budgets and Performance Analysis
13.Performance Measurement in Decentralized Organizations
14.Differential Analysis and Short-Term Decision Making
15.Exam
成績評価の方法・観点 The grade will be evaluated by a student's class performance and a written examination comprehensively.
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 (4th ed), Noreen, Brewer, Garison, (McGrar-Hill), ISBN:97801259578540