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講義概要/Course description 科目一覧へ戻る
2012/09/20 現在

科目基礎情報/Course information
開講元学部/Faculty 国際教養学部/FACULTY OF LIBERAL ARTS
開講元学科/Department
登録コード/Registration Code AIBE3060
期間/Period 2012年度/Academic Year   春学期/SPRING
曜限/Period 火/Tue 4 , 金/Fri 4
科目名/Course title MANAGEMENT ACCOUNTING*/MANAGEMENT ACCOUNTING
教員表示名 UENISHI Junko
主担当教員名/Instructor 上西 順子/UENISHI JUNKO
単位数/Credits 4
更新日/Date of renewal 2012/02/29
講義概要情報/Course description    [top] [outline] [bottom]
講義概要
/Course description
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.

他学部・他研究科受講可否
/Other departments' students
可/Yes
※要覧記載の履修対象とする年次を確認すること。
Please make sure to confirm the student year listed in the bulletin.
評価基準・割合
/Evaluation
秋学期学期末試験(定期試験期間中)/Autumn Semester final exam(during exam period) (30.0%)
中間試験/Mid-term exam (30.0%)
その他/Others(in detail) :Assignments/Quizzes  (40%)
テキスト/Textbook
自由記述/Free Text :Readings to be posted on Moodle.
テキスト1/Textbooks1
著者名/Authors :Horngren, Sundem and Stratton
書名/Title :Introduction to Management Accounting
必要外国語
/Required foreign languages
English
講義概要HP URL
/URL of syllabus or other
information
http://nakama.cc.sophia.ac.jp/

講義スケジュール/Schedule    [top] [outline] [bottom]
授業計画/Class schedule
1.week 1 Introduction/Cost behavior
2.week 2 Measurement of cost behavior
3.week 3 Cost management systemMeasurement of cost behavior
4.weeks 4&5 Relevant information / Decision-making
5.weeks 6&7 Master budget
6.week 8 Midterm exam
7.weeks 9&10 Flexible budget
8.week 11 Managment control system
9.weeks 12&13 Capital budgeting
10.week 14 Review
11.week 15 Final exam