Management Accounting

Shogo KIMURA Professor

Department: School of Economics / Graduate School of Economics

Course Overview

Course Aims

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.

Key Features

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.

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Syllabus

Note

Some calculation problems will be given during the lessons.

Textbooks

Textbooks on cost accounting will be announced later.

Course Schedule

Session	Contents
1	1. Introduction
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
15	15. Conclusion

Grading

Evaluation will be based on the final examination.

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Class Materials

Lecture Handouts

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
  • No.1 (PDF, 143KB)
  • No.2 (PDF, 118KB)
  • No.3 (PDF, 126KB)
• 13 Management Accounting (6) : Strategic Cost Management (PDF, 57KB)

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