Managerial Accounting

Course Code: BMA101
Day: Sat Time: 9:00-10:50 Hours: 20 Sessions: 10 Semester: Summer Core certificate: Accounting and Finance, Management Fundamentals Elective certificate: International Business Management Medium of Instruction: English Special Notes: 【This is a hybrid course that you can join either at our Tokyo campus or online via Zoom.】 Location: Hybrid, In-Person (Tokyo), Online

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Course Description

Managerial Accounting concepts aid in decision making, performance evaluation, planning and cost control both at the level of a particular department and of the enterprise as a whole. This course enables the student to prepare, use and critically evaluate management accounting information for purposes of planning and control, product costing and performance measurement and evaluation. The major topics in this course are cost management and managerial control systems. Traditional and Activity-Based Costing (ABC) systems are discussed. Business unit measures, such as ROI, residual income, EVA, and the Balanced Scorecard are reviewed. Methods useful for both performance planning and evaluation and control, such as: Budgeting for Planning and Control, Standard Costing and Variance Analysis, are also discussed. Throughout the course, a managerial viewpoint is stressed. State-of-the-art techniques and concepts such as Quality Costs and Productivity, Target Costing, Lean Accounting, Activity-Based Management, Theory of Constraints, Environmental Cost Management, Customer Relationship Management (CRM), Internal Control, Corporate Governance and Ethics and International Issues in Management Accounting are discussed. Decision models commonly used in making specific Tactical and Strategic business decisions also are included. Case (including at least eight Harvard cases) and problem solving will be done manually and via the computer through the use of Excel applications in the computer lab.

Learning Objectives

1. The basic terms, concepts and goals of Managerial Accounting.
2. How to Interpete product cost information in the financial statements.
3. Decision making through managerial accounting methods (e.g., incremenal analysis).

Who should take this course

Accounting beginners who need practical use of accoutning information for their daily work and/or decision making.


No need to purchase - Managerial Accounting, 6th edition, James Jiambalvo, John Wiley & Sons


Toshiki Onozuka

Instructor Biography

Toshiki Onozuka's work experience ranges from a 27 year career in diverse accounting and finance roles in ExxonMobil (1977 to 2004) to working as a controller for Walt Disney Japan (2005 to 2012), including a three year supervisory responsibility for the accounting function in Walt Disney Korea. In addition to management-related tasks, he has accumulated a wealth of experience in a diversity of accounting and finance-related jobs while working for Controller's, Treasurer's, Strategic Planning and the SAP Project team. Toshiki has been teaching accounting courses at Temple University Japan Campus since the year 2000. Between 2013 and 2014, he was invited as visiting professor to give lectures on International Financial Reporting Standards and other accounting courses at Tashkent Financial Institute in Uzbekistan, where he is also currently honorary professor. He holds a MBA from Foster School of Business at the University of Washington, and a CPA from the Washington State Board of Accountancy.