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This lecture teaches Japanese management accounting. In this lecture, we will discuss and understand the essence of Japanese management accounting based on the textbook. At the same time, some cases of Japanese companies will be studied.
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1.Guidance
2.Research method and research ethics
3.Cost management systems in the Japanese manufacturing environment -1
4.Cost management systems in the Japanese manufacturing environment -2
5.Cost management systems in the Japanese manufacturing environment -3
6.Profit planning and control systems in Japan -1
7.Profit planning and control systems in Japan -2
8.Profit planning and control systems in Japan -3
9.Japanese cost accounting practices and standards -1
10.Japanese cost accounting practices and standards -2
11.Japanese cost accounting practices and standards -3
12.The organizational aspect of management accounting in Japan -1
13.The organizational aspect of management accounting in Japan -2
14.The organizational aspect of management accounting in Japan -3
15.Other topics
16.Final Discussion
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Read the each chapter of the textbook in advance. In the lecture, students will summarize the chapter and explain its critical issues.
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To explain the advantage of excellent management accounting systems concretely.
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To be able to explain the essence of Japanese management accounting systems to others.
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【成績評価の基準表】
| 秀(S) | 優(A) | 良(B) | 可(C) | 不可(F) |
| 履修目標を越えたレベルを達成している | 履修目標を達成している | 履修目標と到達目標の間にあるレベルを達成している | 到達目標を達成している | 到達目標を達成できていない |
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履修目標：授業で扱う内容（授業のねらい）を示す目標
到達目標：授業において最低限学生が身につける内容を示す目標
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cost, management, performance evaluation, accounting, Activity-Based Costing
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