Target Costing Ⅱ

Course Information

College	Toyama College	Year	2022
Course Title	Target Costing Ⅱ
Course Code	0160	Course Category	Specialized / Elective
Class Format	Lecture	Credits	School Credit: 1
Department	Department of International Business	Student Grade	5th
Term	Second Semester	Classes per Week	2
Textbook and/or Teaching Materials	Appropriate instructions
Instructor	Shiomi Kosuke

Course Objectives

1. Further understanding of practical cost planning in companies etc.
2. Further understanding of practical management planning in companies and others.
3. Further understanding of practical business analysis in companies and others.

Rubric

	Ideal Level of Achievement (Very Good)	Standard Level of Achievement (Good)	Unacceptable Level of Achievement (Fail)
Evaluation 1	Can explain in detail the practical cost planning in companies etc.	Can explain practical cost planning in companies etc.	Can not explain practical cost planning in companies etc.
Evaluation 2	Can explain in detail the practical management plan in companies and others.	Can explain the practical management plan in companies and others.	Can not explain a practical management plan at a company etc.
Evaluation 3	Can explain in detail the practical business analysis of companies and others.	Can explain practical management analysis in companies etc.	Can not explain practical management analysis in companies etc.

Assigned Department Objectives

ディプロマポリシー 1 （経営学，外国語と異文化理解，情報処理の知識，技能を総合的に身につけ，それらを応用したビジネス活動ができる。）

Teaching Method

Outline:

Lecture on the basis of practical experience of cost planning theory I learned in the previous term, with the aim of acquiring further knowledge about cost planning, management planning, and management analysis.

Style:

Understand management planning in actual companies further and learn about 'business management based on practical experience' to raise management analysis ability.

Notice:

None.

Course Plan

			Theme	Goals
2nd Semester
	3rd Quarter
		1st	Orientation	I will explain how to proceed in the latter period.
		2nd	Traditional Japanese company management ①	Learn about traditional Japanese corporate management.
		3rd	Traditional Japanese corporate management ②	Learn about traditional Japanese corporate management.
		4th	Traditional Japanese corporate management ③	Learn about traditional Japanese corporate management.
		5th	Corporate Business Analysis Ⅰ	Perform management analysis on actual corporate management.
		6th	Corporate Business Analysis Ⅰ	Perform management analysis on actual corporate management.
		7th	Corporate Business Analysis Ⅰ	Perform management analysis on actual corporate management.
		8th	Corporate Business Analysis Ⅱ	Analyze scandals in actual corporate management.
	4th Quarter
		9th	Corporate Business Analysis Ⅱ	Analyze scandals in actual corporate management.
		10th	Corporate Business Analysis Ⅱ	Analyze scandals in actual corporate management.
		11th	Corporate Business Analysis Ⅲ	Learn about what is real profit / asset in corporate management.
		12th	Corporate Business Analysis Ⅲ	Learn about what is real profit / asset in corporate management.
		13th	Corporate Business Analysis Ⅲ	Learn about what is real profit / asset in corporate management.
		14th	Review	I will review about all class contents so far.
		15th	Final exam	We will conduct final exams based on all class contents so far.
		16th	Returning papers and comments	After the final exams, return the answers, confirm the results, and explain answers.

Evaluation Method and Weight (%)

	Examination	Presentation	Mutual Evaluations between students	Behavior	Portfolio	Other	Total
Subtotal	50	0	0	25	0	25	100
Basic Ability	50	0	0	25	0	25	100