| Course title | |||||
| 原価計算入門 [Cost Accounting] | |||||
| Course category | The Professional Degree Program of Industrial Technology and Innovation | Requirement | Credit | 2 | |
| Department | Year | ～ | Semester | 3rd | |
| Course type | 3rd | Course code | 1060804 | ||
| Instructor(s) | |||||
| 木幡 幸弘 [KOHATA Yukihiro] | |||||
| Facility affiliation | Graduate School of Engineering | Office | afjgxte/L1151 | Email address | |
| Course description |
|
This course covers not only cost accounting but also the overall management accounting. The course consists of three modules. First, we learn the investment evaluation and corporate value evaluation methods as the long-term decision making tools. Second, we learn cost accounting as the past and present decision making tools. Finally, we learn Cost-Volume-Profit analysis as the short-term decision making tools. Each lesson consists of the lecture, exercises, and case studies. The course lecturer has long-time business experiences. The lecturer is a certified public accountant and has offered supporting and advice services regarding management accounting to enterprises. In this course, we use actual enterprises' data so that we understand management accounting deeply. |
| Expected Learning |
|
Learners who successfully complete this course will be able to: Use cost accounting knowledge for the cost management Use Cost-Volume-Profit analysis for the short-term decision making Evaluate the investments and corporate value for the long-term decision making Please refer to the curriculum map. |
| Course schedule |
|
1. Long-term decision making 1st 1.1 Guidance (explanation for outline of this course and outline of the time value of money) 2nd 1.2 Time value of money (present value, capital cost, and formula for the present value of perpetuity) 3rd 1.3 Investment evaluation methods (payback period method, return on investment method, net present value method, and internal rate of return method) 4th 1.4 Corporate value evaluation methods (1) (adjusted net book value method, direct market data method, and public company method) 5th 1.5 Corporate value evaluation methods (2) (Discounted Cash Flow method (i)) 6th 1.6 Corporate value evaluation methods (3) (Discounted Cash Flow method (ii)) 7th 1.7 Q&A concerning the interim report 2. Cost accounting 8th 2.1 Cost accounting (1) (definition of cost, costs by element) 9th 2.2 Cost accounting (2) (costs by department) 10th 2.3 Cost accounting (3) (costs by product - job order costing and process costing) 11th 2.4 Cost management (cost reduction and cost control) 3. Short-term decision making 12th 3.1 Cost-Volume-Profit analysis (1) (classification of variable costs and fixed costs, break-even point, and safety margin) 13th 3.2 Cost-Volume-Profit analysis (2) (application to business) 14th 3.3 Cost-Volume-Profit analysis exercises 15th 3.4 Summary of management accounting and Q&A concerning the final report |
| Prerequisites |
|
The basic accounting knowledge such as the statement of income and balance sheet is needed. Learner is required to do preparation and review in accordance with standard time of this university. |
| Required Text(s) and Materials |
|
Text book by Power Point, Materials of exercises and case studies (They are uploaded on the moodle.) |
| References |
|
Yutaka Kato, Koji Yamamoto "Nikkei Bunko Genkakeisan no Chishiki" Nihon Keizai Shimbun Sha Yukihiro Kohata "Kaigai Bizinesu wo Kaeru Kaikei" NNA |
| Assessment/Grading |
|
In the case of online class, the grade evaluation is premised on all attendances, and comprehensively evaluates the attitude to learn, quizzes, report, and online tests. Standard study time set by the our university is required to get the grade. The rate of evaluation is as follows: Normal score: 30%, quizzes and assignment test: 70%. Grade will be given according to the following criteria by comprehensive evaluation: S: 90 points or more, A: 80 or more and less than 90 points, B: 70 or more and less than 80 points, C: 60 or more and less than 70 points. |
| Message from instructor(s) |
| The product cost is shown as amount of money. The amount is a result of the accumulation of the efforts of a lot of people. I want you to read the efforts behind numbers. |
| Course keywords |
| cost accounting, management accounting, investment evaluation, corporate value evaluation, present value, capital cost, CVP analysis, variable costs, and fixed costs |
| Office hours |
| 16：00〜18：00 on Thursday |
| Remarks 1 |
| Homework assignments will be given weekly. You need to answer them at the following lesson. |
| Remarks 2 |
| Related URL |
| http://web.tuat.ac.jp/~ykohata |
| Lecture Language |
| Japanese |
| Language Subject |
| Last update |
| 8/6/2020 11:54:32 AM |