Course Introduction / Accounting II (Managerial Accounting)
Course Introduction / Accounting II (Managerial Accounting)
Course Level: Fundamental Courses (Core)
Specialized: Accounting and Finance
Required/Elective: Required
Credits: 1.5
Pre-IMBA/Open Course: Pre-IMBA
Specialized: Accounting and Finance
Required/Elective: Required
Credits: 1.5
Pre-IMBA/Open Course: Pre-IMBA
Report (Report Day): Day 4
Course Period (Number of Classes): 3 months (6 classes)
Hours Per Class: 3 hours
Capacity: 35 students
Class Style: Case Method
Course Period (Number of Classes): 3 months (6 classes)
Hours Per Class: 3 hours
Capacity: 35 students
Class Style: Case Method
COURSE OVERVIEW
Students will understand how managerial accounting can help an organization implement strategy, manage costs, and make strategic decisions based on numerical data. Students will also consider managerial accounting from the viewpoint of its relationship with strategy and the functional areas of management (human resource management, marketing, etc.). In the first session, students will study managerial accounting as a whole, and will focus on individual areas of managerial accounting in the second session and thereafter.
Prerequisite Courses
- Critical Thinking I
- Accounting I
- Human Resource Management
- Accounting I
- Human Resource Management
THEME/CASE
DAY1
| THEME | Corporate strategy and managerial accounting |
|---|---|
| CASE | Kyocera Corporation: Amoeba Management System |
DAY2
| THEME | Allocation of cost of unused production capacity and business judgment |
|---|---|
| CASE | Anagene, Inc. |
DAY3
| THEME | Activity-based costing (ABC) and decision-making of competitive strategies |
|---|---|
| CASE | The Co-operative Bank |
Day4
| THEME | Business strategies and financing plan |
|---|---|
| CASE | Science Technology Company (1985) |
DAY5
| THEME | Performance management in a global company |
|---|---|
| CASE | Continuing Transformation of Asahi Glass: Implementing EVA |
DAY6
| THEME | Penetration and implementation of strategies and the Balanced Scorecard (BSC) |
|---|---|
| CASE | Mobil UMS&R(A): Linking the Balanced Scorecard Mobil UMS&R(B): New England Sales and Disctribution Mobil UMS&R(C): Lubricant Business Unit |
If you wish to start from the Pre-IMBA,
Tuition Fee per course: 122,000 yen
Please find more about the Pre-IMBA Program.
Please find more about the Pre-IMBA Program.
