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Shogo KIMURA Professor
Department: School of Economics / Graduate School of Economics
|Class Time:||2005 Fall Wednesday Friday|
|Recommended for:||Economics Students|
The aim of this course is to better understand how accounting contributes to corporate management. After learning about cost calculation for financial statements, we will study how they are used in management decision-making, then move on to accounting, its role in management - such as management control - and its usefulness.
Management accounting is used a lot in business. The management accounting techniques covered in the lectures are used in such situations, so using companies - such as Toyota Motor Corporation - as an example helps with understanding how they are used in real business.
Also, I try to measure the students' willingness to study by checking their assignments and the outcome.
Some calculation problems will be given during the lessons.
Textbooks on cost accounting will be announced later.
|2||2. Cost Accounting (1) : The Premise of Cost Accounting|
|3||2. Cost Accounting (2) : Overhead Cost allocation|
|4||2. Cost Accounting (3) : Job costing|
|5||2. Cost Accounting (4) : Process costing|
|6||2. Cost Accounting (5) : Standard Costing|
|7||7. Cost Accounting (6) : Variable Costing|
|8||8. Management Accounting (1) : Management Accounting for Decision-Making|
|9||8. Management Accounting (2) : Cost-Volume-Profit Analysis|
|10||8. Management Accounting (3) : Strategic Investment|
|11||8. Management Accounting (4) : Usefulness of Management Accounting|
|12||8. Management Accounting (5) : Management Control and Management Accounting|
|13||8. Management Accounting (6) : Strategic Cost Management|
|14||8. Management Accounting (7) : Value-Based Management and Japanese Management Accounting|
Evaluation will be based on the final examination.
Note: All files are in Japanese.
- 2 Cost Accounting (1) : The Premise of Cost Accounting (PDF, 82KB)
- 5 Cost Accounting (4) : Process Costing (PDF, 45KB)
- 6 Cost Accounting (5) : Standard Costing (PDF, 103KB)
- 8 Management Accounting (1) : Management Accounting for Decision-Making (PDF, 91KB)
- 11 Management Accounting (4) : Usefulness of Management Accounting (PDF, 138KB)
- 12 Management Accounting (5) : Management Control and Management
- 13 Management Accounting (6) : Strategic Cost Management (PDF, 57KB)
Page last updated August 30, 2011
The class contents were most recently updated on the date indicated. Please be aware that there may be some changes between the most recent year and the current page.