Curriculum
Accounting II (Managerial Accounting)
Course Objectives
This course is designed for those who want to improve their decision-making, organizational operation and strategy execution capabilities for management by mastering skills for using the basic concepts and methods of managerial accounting and internal control.
Managerial accounting is not simply limited to cost calculation. It is also a framework for making decisions based on accounting data that reflects actual conditions of business in order to project the effectiveness of strategy planning, monitor whether strategies are executed properly and feedback obtained results into future strategies. It is also closely related to performance management and incentive systems for controlling and mobilizing an organization to actualize strategies. Therefore, the understanding of people and organizations, in addition to accounting, will be required.
In this course, managerial accounting and internal control are regarded as a mechanism to materialize and implement strategies with decisions and operations on the back of accounting data. Students will consider how to design and manage a series of processes consisting of planning, implementation and feedback, and how to use variable methods such as break-even point analysis, cost accounting, budget management and performance evaluation systems given the circumstances of each company. The aim is to acquire an ability to understand how the effectiveness and limitation of such methods relate to strategies and management functions like human resource management and marketing, and then to construct and activate a control system to materialize strategies.
In all of the six classes, the case method is used with discussion playing a central role. In the first class, students will grasp overall managerial accounting including organizational control, cost control and decision-making. From the second class, we will focus on each domain of managerial accounting.
Managerial accounting is not simply limited to cost calculation. It is also a framework for making decisions based on accounting data that reflects actual conditions of business in order to project the effectiveness of strategy planning, monitor whether strategies are executed properly and feedback obtained results into future strategies. It is also closely related to performance management and incentive systems for controlling and mobilizing an organization to actualize strategies. Therefore, the understanding of people and organizations, in addition to accounting, will be required.
In this course, managerial accounting and internal control are regarded as a mechanism to materialize and implement strategies with decisions and operations on the back of accounting data. Students will consider how to design and manage a series of processes consisting of planning, implementation and feedback, and how to use variable methods such as break-even point analysis, cost accounting, budget management and performance evaluation systems given the circumstances of each company. The aim is to acquire an ability to understand how the effectiveness and limitation of such methods relate to strategies and management functions like human resource management and marketing, and then to construct and activate a control system to materialize strategies.
In all of the six classes, the case method is used with discussion playing a central role. In the first class, students will grasp overall managerial accounting including organizational control, cost control and decision-making. From the second class, we will focus on each domain of managerial accounting.
Course Details
Programs: Full-time MBA, Part-time MBA
Discipline: Accounting and Finance
Course Level: Applied Course
Required/Elective Course: Required Course
Number of Credits: 1.5
Report: Day 4
Hours Per Class: 3 hours
Class Capacity: 35 (Part-time MBA)
Discipline: Accounting and Finance
Course Level: Applied Course
Required/Elective Course: Required Course
Number of Credits: 1.5
Report: Day 4
Hours Per Class: 3 hours
Class Capacity: 35 (Part-time MBA)
Recommended Preliminary Courses
- Critical Thinking
- Accounting I
- Human Resource Management
Click here to see a list of Preliminary Recommended Courses
- Accounting I
- Human Resource Management
Click here to see a list of Preliminary Recommended Courses
Theme/Case
Day 1
| THEME | Corporate Strategy and Managerial Accounting |
|---|---|
| CASE | Kyocera Corporation: Amoeba Management System |
Day 2
| THEME | Cost Allocation and Business Judgment for Unused Production Capacity |
|---|---|
| CASE | Anagene, Inc. |
Day 3
| THEME | Activity-Based Costing (ABC) and Decision-Making under Competitive Strategies |
|---|---|
| CASE | The Co-operative Bank |
Day 4
| THEME | Business Strategies and Financing Planning |
|---|---|
| CASE | Science Technology Company (1985) |
Day 5
| THEME | Performance Management in a Global Company |
|---|---|
| CASE | The Continuing Transformation of Asahi Glass: Implementing EVA |
Day 6
| THEME | Penetration and Implementation of Strategies and 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 |
Faculty
