| Academic Year |
2026Year |
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 |
KIM JAE WOOK |
Instructor
(Katakana) |
キム ジェウク |
| Campus |
Higashi-Senda |
Semester/Term |
3rd-Year, Second Semester, Second Semester |
| Days, Periods, and Classrooms |
(2nd) Weds11-12：Higashi-Senda Lecture Rm M303 |
| Lesson Style |
Lecture |
Lesson Style
(More Details) |
Face-to-face |
| Face-to-face |
| Credits |
2.0 |
Class Hours/Week |
2 |
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 Cost-Volume-Profit analysis
lesson5 Activity Based Costing
lesson6 Activity Based Costing
lesson7 Contribution Analysis for Decision Making
lesson8 Contribution Analysis for Decision Making
lesson9 Strategic Management of Capital Expenditures
lesson10 Strategic Management of Capital Expenditures
lesson11 Operational Budgeting
lesson12 Operational Budgeting
lesson13 Performance Assessment
lesson14 Profitability Analysis
lesson15 Price, Cost, and Quality
Final exam |
Text/Reference
Books,etc. |
Refer to the japanese version |
PC or AV used in
Class,etc. |
Handouts, Microsoft Teams, Other (see [More Details]), moodle |
| (More Details) |
Handouts, PP |
| Learning techniques to be incorporated |
Quizzes/ Quiz format |
Suggestions on
Preparation and
Review |
Preparation & Review are required for each class |
| Requirements |
none |
| Grading Method |
Homework（20％） and Final exam（80％） |
| 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. |