School of Correspondence Education (Correspondence Learning)

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MAN300TF(経営学 / Management 300)
Cost Accounting II

教科担当責任者 / Instructor in charge of class:Junji FUKUDA

Class code etc
Faculty/Graduate school School of Correspondence Education (Correspondence Learning)
Attached documents
Year 2023
Previous Class code
Previous Class title
Instructor name 福田 淳児
Class Type 通信学習(リポート・試験)
Grade 3~4
Credit(s) 2
Notes
Class taught by instructors with practical experience
Category 経済学部 経済学科 専門教育科目

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Outline (in English)

The purposes of this module are to develop students' understanding on what roles cost information provided through a cost accounting system play in implementing cost control and short-term profit planning in an organization.It also explain the way activity-based costing, proposed in 1980s based on the observation of practices in the U.S.A, allocated indirect cost to products and the effects of ABC information on management decision making with reference to traditional cost allocation mechanisms.

Default language used in class

日本語 / Japanese