| Academic Year |
2025Year |
School/Graduate School |
School of Economics Economics Evening Course |
| Lecture Code |
G7285000 |
Subject Classification |
Specialized Education |
| Subject Name |
管理会計論 |
Subject Name
（Katakana） |
カンリカイケイロン |
Subject Name in
English |
Management Accounting |
| Instructor |
See the class timetable. |
Instructor
(Katakana) |
ジュギョウジカンワリヲサンショウ |
| Campus |
Higashi-Senda |
Semester/Term |
3rd-Year, Second Semester, OutOfTerm(2nd) |
| Days, Periods, and Classrooms |
(O2) Inte |
| Lesson Style |
Lecture |
Lesson Style
(More Details) |
Face-to-face, Online (simultaneous interactive), Online (on-demand) |
| lecture |
| Credits |
2.0 |
Class Hours/Week |
|
Language of Instruction |
J
:
Japanese |
| Course Level |
3
:
Undergraduate High-Intermediate
|
| Course Area（Area） |
24
:
Social Sciences |
| Course Area（Discipline） |
04
:
Management |
| Eligible Students |
|
| Keywords |
Staregical Planning and Control, Decision Making, Performance Assessment |
| Special Subject for Teacher Education |
|
Special Subject |
|
Class Status
within Educational
Program
(Applicable only to targeted subjects for undergraduate students) | |
|---|
Criterion referenced
Evaluation
(Applicable only to targeted subjects for undergraduate students) | Economics and Management
（Abilities and Skills）
・The ability to grasp the issues on management based on the knowledge of management, accounting and information technlogy |
|---|
Class Objectives
/Class Outline |
Understand the basic concepts of management accounting & understand how management accounting information affects strategic decisions. |
| Class Schedule |
lesson1 Management Accounting
lesson2 Product Costing Information
lesson3 Cost-Volume-Profit analysis
lesson4 Contribution Analysis for Decision Making, Cost-Volume-Profit analysis
lesson5 Activity Based Costing
lesson6 Activity Based Costing
lesson7 Strategic Management of Capital Expenditures
lesson8 Strategic Management of Capital Expenditures
lesson9 Balanced Scorecard
lesson10 Balanced Scorecard
lesson11 Operational Budgeting
lesson12 Operational Budgeting
lesson13 Cost Planning
lesson14 Cost Planning
lesson15 Summary (Strategic planning, evaluation, management and decision-making)
Final exam |
Text/Reference
Books,etc. |
Refer to the japanese version |
PC or AV used in
Class,etc. |
Handouts, Zoom |
| (More Details) |
Handouts |
| Learning techniques to be incorporated |
Quizzes/ Quiz format |
Suggestions on
Preparation and
Review |
Quizzes / Quiz format
Preparation & Review are required for each class |
| Requirements |
none |
| Grading Method |
Homework（30％） and Final exam（70％） |
| Practical Experience |
|
| Summary of Practical Experience and Class Contents based on it |
|
| Message |
|
| Other |
|
Please fill in the class improvement questionnaire which is carried out on all classes.
Instructors will reflect on your feedback and utilize the information for improving their teaching. |