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※学期中に内容が変更になることがあります。 | |||||
2020年度
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<概要/Course Content Summary> Manager’s activities and responsibilities can be classified into four broad functions: strategic management, Planning,Directing and Controlling. In the past 20 years the fields of Management Accounting and Strategy have come closer. This course will review concepts and principles of cost management techniques aimed at providing a competitive advantages for the firm in competitive environment. This course is tailored for non-accounting major students to learn essential ideas of cost management including Costing,Cost-Volume Profit Analysis,Budgetary Planning and Capital Investment. The course uses relevant cases to understand strategic cost management in practice. <到達目標/Goals,Aims> After this course, students should understand principles of cost management such as Kaizen Accounting, Cost-Volume Profit Analysis, Activity-Based Costing, and Job Costing and Process Costing. The students should also have an understanding on the role of cost management on company control system and planning and budgeting. <授業計画/Schedule>
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<成績評価結果/Results of assessment> 成績評価の見方について/Notes for assessment
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