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This lecture teaches the cost management. In this lecture, we will discuss and understand the essence of cost management based on the textbook. At the same time, some cases of Japanese companies will be studied.
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1.Guidance
2.Cost and performance management systems 1
3.Cost and performance management systems 2
4.Traditional Stage Ⅱ cost systems 1
5.Traditional Stage Ⅱ cost systems 2
6.Stage Ⅲ systems for learning and Improvement 1
7.Stage Ⅲ systems for learning and Improvement 2
8.Activity-Based Costing 1
9.Activity-Based Costing 2
10.Measuring the Cost of Resource Capacity 1
11.Measuring the Cost of Resource Capacity 2
12.Operational and Strategic Activity-Based Management in Manufacturing Companies 1
13.Operational and Strategic Activity-Based Management in Manufacturing Companies 2
14.Strategic Activity-Based Management for Customers and Suppliers 1
15.Strategic Activity-Based Management for Customers and Suppliers 2
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 cost management systems concretely.
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To be able to explain the essence of cost management 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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