IGESSIGESS (Institute for Global Economics and Social Sciences)
MAN300FB-A5525(経営学 / Management 300)Management AccountingManagement Accounting
北田 皓嗣Hirotsugu KITADA
授業コードなどClass code etc
学部・研究科Faculty/Graduate school | IGESSIGESS (Institute for Global Economics and Social Sciences) |
添付ファイル名Attached documents | |
年度Year | 2022 |
授業コードClass code | A5525 |
旧授業コードPrevious Class code | |
旧科目名Previous Class title | |
開講時期Term | 春学期授業/Spring |
曜日・時限Day/Period | 水3/Wed.3 |
科目種別Class Type | |
キャンパスCampus | 市ヶ谷 / Ichigaya |
教室名称Classroom name | 各学部・研究科等の時間割等で確認 |
配当年次Grade | 2~4 |
単位数Credit(s) | 2 |
備考(履修条件等)Notes | |
他学部公開科目Open Program | |
他学部公開(履修条件等)Open Program (Notes) | |
グローバル・オープン科目Global Open Program | |
成績優秀者の他学部科目履修制度対象Interdepartmental class taking system for Academic Achievers | |
成績優秀者の他学部科目履修(履修条件等)Interdepartmental class taking system for Academic Achievers (Notes) | |
実務経験のある教員による授業科目Class taught by instructors with practical experience | |
SDGsCPSDGs CP | |
アーバンデザインCPUrban Design CP | |
ダイバーシティCPDiversity CP | |
未来教室CPLearning for the Future CP | |
カーボンニュートラルCPCarbon Neutral CP | |
千代田コンソ単位互換提供(他大学向け)Chiyoda Campus Consortium | |
カテゴリーCategory |
Advanced Courses/専門科目 Elective Courses/自由科目 Faculty of Business Administration/経営学部開講科目 |
科目主催学部Faculty Sponsored Department | Business Administration |
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授業の概要と目的(何を学ぶか)Outline and objectives
Management Accounting is an essential tool that enhances a manager's ability to make effective economic decisions. This course teaches students how to extract and modify costs in order to make informed managerial decisions.
The course covers 3 topics:
1. After an introduction, we will first focus on the interaction of Management Accounting and the business process. "Cost Behavior", "Cost Management Systems" and "Decision Making" are the key issues.
2. In the second part, we will use accounting techniques for planning and control. "Budgeting", "Variance Analysis" and "Management Control System" will be discussed.
3. The last part will be about Capital Budgeting, a technique to evaluate projects having cash flows at different moments in time.
到達目標Goal
After successfully completing this course, students should be able to:
- Use cost-volume-profit analysis in decision-making
- Use relevant information for decision-making, both for pricing and operational decisions
- Set-up and use a master budget
- Execute variance analysis
- Understand, define, and implement management control systems and
responsibility accounting
授業で使用する言語Default language used in class
英語 / English
授業の進め方と方法Method(s)(学期の途中で変更になる場合には、別途提示します。 /If the Method(s) is changed, we will announce the details of any changes. )
This course is taught primarily through lectures. Active participation, whether in the classroom or online, is encouraged.
At the beginning of the class, I will give feedback on the homework assignments as well as a review of the previous class.
Please register from the Hoppii website.
アクティブラーニング(グループディスカッション、ディベート等)の実施Active learning in class (Group discussion, Debate.etc.)
あり / Yes
フィールドワーク(学外での実習等)の実施Fieldwork in class
なし / No
授業計画Schedule
授業形態/methods of teaching:対面/face to face
※各回の授業形態は予定です。教員の指示に従ってください。
Week1[オンライン/online]:Chapter 1: Managerial Accounting, the Business Organization and Professional Ethics
- Management Accounting and Your Career
- Roles of Accounting Information
Week2[対面/face to face]:Chapter 2: Introduction to Cost Behavior and Cost-Volume Relationships
- Variable-Cost and Fixed-Cost Behavior
- Cost-Volume-Profit Analysis
Week3[対面/face to face]:Chapter 3: Measurement of Cost Behavior
- Cost Drivers and Cost Behavior
- Cost Functions
Week4[対面/face to face]:Chapter 4: Cost Management Systems and Activity-Based Costing
- Cost Management Systems
- Traditional and Activity-Based Cost Accounting Systems
Week5[対面/face to face]:Chapter 5: Relevant Information for Decision Making with a Focus on Pricing Decisions
- Pricing Special Sales Orders
- Basic Principles for Pricing Decisions
Week6[対面/face to face]:Chapter 6: Relevant Information for Decision Making with a Focus on Operational Decisions
- Make-or-Buy Decisions
- Deletion or Addition of Products, Services, or Departments
Week7[対面/face to face]:Mid-term exam
Chapters 1-6
Week8[対面/face to face]:Chapter 7: Introduction to Budgets and Preparing the Master Budget
- Budgets and the Organization
- Types of Budgets
Week9[対面/face to face]:Chapter 8: Flexible Budgets and Variance Analysis
- Using Budgets and Variances to Evaluate Results
- Revenue and Cost Variances
- The Role of Standards in Determining Variances
Week10[対面/face to face]:Chapter 9: Management Control Systems and Responsibility Accounting
- Management Control Systems and Organizational Goals
- Designing Management Control Systems
- Controllability and Measurement of Financial Performance
Week11[対面/face to face]:Chapter 10: Management Control in Decentralized Organizations
- Centralization Versus Decentralization
- Performance Metrics and Management Control
Week12[対面/face to face]:Chapter 11: Capital Budgeting
- Capital Budgeting for Programs or Projects
- Discounted-Cash-Flow Models
- Sensitivity Analysis and Risk Assessment in DCF Models
- The NPV Comparison of Two Projects
- Relevant Cash Flows
Week13[対面/face to face]:Chapter 12: Cost Allocation
- Allocation of Service Department Costs
- Allocation of Costs to Product or Service Cost Objects
Week14[対面/face to face]:Chapter 13: Accounting for Overhead Costs
- Illustration of Overhead Application
- Problems of Overhead Application
- Variable Versus Absorption Costing
授業時間外の学習(準備学習・復習・宿題等)Work to be done outside of class (preparation, etc.)
Read the textbook and complete the assignments given. Preparatory study and review time for this class are 2 hours each.
テキスト(教科書)Textbooks
Horngren, C. T., Sundem, G. L., Stratton, W. O., Burgstahler, D., & Schatzberg, J. (2013). Introduction to Management Accounting (16th edition, Global edition). Pearson.
ISBN-13: 978-0273790013
Students are able to purchase it from the Kindle store.
https://www.amazon.com/Introduction-Management-Accounting-Charles-Horngren-ebook/dp/B00IZ0B24U/ref=tmm_kin_swatch_0?_encoding=UTF8&qid=&sr=&dpID=41Pj-X1q9XL&preST=_SX342_QL70_&dpSrc=detail
参考書References
No.
成績評価の方法と基準Grading criteria
Students will be evaluated based on class participation (20%), assignments (40%) and two exams (40%).
学生の意見等からの気づきChanges following student comments
Not applicable.
Prerequisites
Introduction to Accounting is recommended to be studied.