＜概要/Course Content Summary＞
This course provides an integral analysis of Management Accounting and Strategic Cost Management with emphasis on management accounting in Japanese corporations. It includes some innovative techniques of management accounting, which were developed in Japan, such as Target Costing, Kaizen Costing, Quality Costs and Productivity, Target Costing, Lean Accounting, Amoeba (Micro Profit Center), Material Flow Cost Accounting (MFCA) etc. as well as other “foreign” concepts adopted by corporate Japan like ABC and ABM, Balanced Scorecard, among others.
＜到達目標/Goals,Aims＞
This course focus on real aspects of management accounting practices at Japanese companies. At the end of this course the student will be able to understand not only management accounting but also Japanese style management.
＜授業計画/Schedule＞
（実施回/
Week）
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（内容/
Contents）
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（実施回/ Week）
Week 1
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（内容/ Contents）
Chapter 1: Cost Management and Strategy
Chapter 2: Implementing Strategy: The Value Chain, the Balanced Scorecard, and the Strategy Map
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（授業時間外の学習/ Assignments）
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（実施回/ Week）
Week 2
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（内容/ Contents）
Chapter 3: Basic Cost Management Concepts
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（授業時間外の学習/ Assignments）
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（実施回/ Week）
Week 3
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（内容/ Contents）
Chapter 4: Job Costing
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（授業時間外の学習/ Assignments）
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（実施回/ Week）
Week 4
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（内容/ Contents）
Chapter 5: Activity-Based Costing and Customer Profitability Analysis
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（授業時間外の学習/ Assignments）
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（実施回/ Week）
Week 5
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（内容/ Contents）
Chapter 6: Process Costing
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（授業時間外の学習/ Assignments）
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（実施回/ Week）
Week 6
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（内容/ Contents）
Chapter 9: Short-Term Profit Planning: Cost-Volume-Profit (CVP) Analysis
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（授業時間外の学習/ Assignments）
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（実施回/ Week）
Week 7
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（内容/ Contents）
Chapter 10: Strategy and the Master Budget
Chapter 11: Decision Making with a Strategic Emphasis
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（授業時間外の学習/ Assignments）
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（実施回/ Week）
Week 8
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（内容/ Contents）
Chapter 12: Strategy and the Analysis of Capital Investments
Chapter 13: Cost Planning for the Product Life Cycle: Target Costing, Theory of Constraints, and Strategic Pricing
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（授業時間外の学習/ Assignments）
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（実施回/ Week）
Week 9
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（内容/ Contents）
Chapter 14: Operational Performance Measurement: Sales, Direct-Cost Variances, and the Role of Non-financial Performance Measures
Chapter 15: Operational Performance Measurement: Indirect-Cost Variances and Resource-Capacity Management
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（授業時間外の学習/ Assignments）
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（実施回/ Week）
Week 10
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（内容/ Contents）
Chapter 18: Strategic Performance Measurement: Cost Centers, Profit Centers, and the Balanced
Scorecard
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（授業時間外の学習/ Assignments）
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（実施回/ Week）
Week 11
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（内容/ Contents）
Chapter 19: Strategic Performance Measurement: Investment Centers
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（授業時間外の学習/ Assignments）
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（実施回/ Week）
Week 12-13
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（内容/ Contents）
Cases’ presentations
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（授業時間外の学習/ Assignments）
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（実施回/ Week）
Week 14
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（内容/ Contents）
Final project - presentations
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（授業時間外の学習/ Assignments）
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（実施回/ Week）
Week 15
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（内容/ Contents）
Final project - presentations
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（授業時間外の学習/ Assignments）
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Course Requirements and Assignments
a) Attendance, Readings and Participation
You are required to attend the lectures. You are responsible for completing the readings for the day they are assigned and come to class prepared to discuss them. You are expected to actively participate in group discussions.
b) Case presentation
Your group will be assigned a case and you will be required to submit a solution and present the solution.
c) Final Paper and Presentation
You are required to present one paper on Japanese Management Accounting theories that will be assigned to you during the course. For your presentation you will critically analyze and summarize the paper and show your understanding of management accounting at Japanese companies. You will prepare a one page handout with bullet points, A4 single spaced, and make copies for all students.
d) Final Exam
At the end of the course you are required to take the final exam.
＜成績評価基準/Evaluation Criteria＞
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Attendance and Participation
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15%
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Case
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40%
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Final paper and presentation
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45%
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Classroom Policies
1. Since discussion is an essential part of this course please come to class prepared and on time.
2. Let me know if you have an emergency and will not be able to come to class.
3. Please turn off your mobile phones. It is inappropriate to go outside to make calls or to send or read text messages during class.
4. No sleeping in class.
5. Plagiarism and Cheating.
Doshisha University does not tolerate plagiarism, cheating, or helping others to cheat. These actions will result in an automatic “F” in the course. Plagiarism is defined as misrepresenting the work of others (whether published or not) as your own. It may be inadvertent or intentional. Any facts, statistics, quotations, or paraphrasing of any information that is not common knowledge, should be cited.
For more information on paper writing, including how to avoid plagiarism and how to use citations, there are many resources to help you in the Library. Please speak with the Librarian.
＜テキスト/Textbook＞
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Blocher, Stout, Juras, & Cokins
, Cost Management
:
A Strategic Emphasis
,
8th ed.
.
(McGraw-Hill, 2018)
.
ISBN:978-1259917028
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Warren and Tayler 『Managerial Accounting』15th Edition
(South-Western Pub、2019)
ISBN:978-1337912020
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＜参考文献/Reference Book＞
＜備考/Remarks＞
INSTRUCTOR: Gustavo Tanaka
Note: This syllabus may be subject to changes and/or revisions
Note to students: The ILA will be offering all courses through remote learning over the spring and fall semesters of the 2021 Academic Year. Course lecturers will send DUET messages with details on how to participate in the courses that you have registered for. Be sure to check the DUET system when course registration has been finalized in order to receive further instructions from your course lecturers.
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