Executive MBA
The Osaka Campus has been operating face-to-face classes since the fall semester of 2020, observing ventilation and social distance and taking thorough measures to prevent viral infections. "Strategic Managerial Accounting" by Professor Tomorro Kaneko, which starts on October 10, 2020, will be introduced.
There are two types of accounting: financial accounting, which is used to prepare financial statements based on systems, and management accounting, which is used by managers to make correct decisions. In this class, students will learn the concepts and methods of various types of managerial accounting, with the goal of enabling them to make business decisions based on quantitative information.
EMBA "Strategic Managerial Accounting" Professor Kaneko
On the second day of the class, the students learned about the decision-making process and the possible effects of decision-making under the theme of performance management.
Profit and loss management by division, which is also practiced in many companies, is used to examine what management policies should be taken in the future to improve the company's profit. However, when making decisions on management policies, decisions may be affected by costs incurred in the past and may lead to errors in decision making. In order to avoid this situation, we analyzed the nature of the costs that appeared in the statements through class discussions, and discussed how each cost should be changed and what measures are necessary to succeed.
Tomoaki Kaneko | Faculty | International MBA | NUCB Business School - Japan
International MBA | NUCB Business School - Japan
https://mba.nucba.ac.jp/en/faculty/kaneko_tomoaki.html
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