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||Introduction||Lecture outline, the definition and target of managerial accounting, the theory and practice of managerial accounting.|
|Class 2||Mid/long term-management plan: part 1||A flow of management strategy planning, key frameworks and its application.|
|Class 3||Mid/long term-management plan: part 2||A case study|
|Class 4||Short term-execution plan: part 1||A flow of business planning, key framework and its operation.|
|Class 5||Short term-execution plan: part 2||A case study|
|Class 6||Execution and control: part 1||The outline of execution and control, the operation of KPI, cost reduction activity.|
|Class 7||Execution and control: part 2||A case study|
|Class 8||Summary and discussion||The transition of business models, influence and issues in practice, perspectives.|
Distributed in the class
Brewer, P. C., Garrison, R. H., Noreen, E. W., Liu, H., & Wang, M. (2007). Introduction to managerial accounting. McGraw-Hill, ISBN: 9780073527079.
Physical attendance, proactive participation in the lectures and the performance of case study practices are considered. Details are to be informed of in the first lecture.
Not mandatory, but taking 'Methodology of Corporate Management and Finance I' (TIM.A401) is desired.
This lecture plan is a model case. Please check the lecture schedule of each academic year.