MANAGEMENT ACCOUNTING*

概要

This course is an introduction to management accounting which covers the development and interpretation of financial and non-financial information as presented for strategic, operational and control management purposes. Topics include cost determination, cost control, budgets, performance evaluation, and techniques for analyzing information for planning and decision-making. The instructor of this course has work experience in external audit of listed companies in Japan and the US. Her knowledge of the actual practice of auditing shall contribute to the attainment of the pedagogical objectives of the course. Prerequisite: IBE305(Introduction to Accounting) or permission from the instructor prior to your registering for this course.

目標

In completing this course, the student should be able to -prepare various costing schedules -apply and analyze activity-based managment tool -analyze cost-volume-profit techniques to determine optimal managerial decisions -prepare a master budget and understand the relationship between the components -prepare analyses of various special decisions, using relevant costing and benefits

授業外の学習

-Prepare for class materials (30 minutes) -Review class lecture and do review questions (60 minutes) -Prepare for assignments, quizzes, exams (100 minutes)

所要時間: 190 minutes