This course provides students with a basic knowledge on analysis of corporate strategy, financial analysis, assessment of corporate future and financial statements. Fundamental structure and features of financial statements are explained, then it is developed to practices of corporate assessment using information of financial statements.
The aim of this course is to understand a framework of corporate analysis based on data of financial statements, and develop basic knowledge of students for an assessment of corporate management and corporate values.
This lecture series aims at understanding the concept and significance of managerial accounting, practicing frameworks for analytics and evaluation, and nurturing basic knowledge of business analysis and planning.
By the end of this course, students will be able to:
1) Understand the concept and significance of managerial accounting,
2) Practicing frameworks for analytics and evaluation, and
3) Nuturing basic knowledge of business analysis and planning.
Management plan, managerial accounting, KPI, governance, cost reduction.
|✔ Specialist skills||✔ Intercultural skills||Communication skills||Critical thinking skills||✔ Practical and/or problem-solving skills|
Explain basic knowledge on managerial accounting statements first, and then develop it to financial analysis and assessment based on selected examples.
|Course schedule||Required learning|
|Class 1||The basics of managerial accounting||The definition and scope, applications, systems of managerial accounting|
|Class 2||The practice of managerial accunting||The overview of practical corporate accounting, implecations to decision making.|
|Class 3||Mid/long term-management plans||The objective and scope of a mid/long term-management plan, case studies|
|Class 4||Short term-execution plans||The objective and scope of a short term-implementation plan, case studies|
|Class 5||Execution and control||The overview of execution and control, basics and practice of KPIs, cost reduction activity|
|Class 6||Issues and perspectives||Trans in business models, influence and issues in practice, perspectives|
|Class 7||Short research||Pre-reading of the content|
|Class 8||Summary and discussion||Review on each class|
Miyamasu, H., Managerial Accounting: Basics for Practice, Nihon-jitsugyo-shuppan-sha, Tokyo, ISBN:978-4534049841
Physical attendance and the performance of case study practices will be taken into consideration. Details are to be informed of in the Class 01.