Target Costing Ⅰ

Course Information

College Toyama College Year 2021
Course Title Target Costing Ⅰ
Course Code 0179 Course Category Specialized / Elective
Class Format Lecture Credits School Credit: 1
Department Department of International Business Student Grade 5th
Term First Semester Classes per Week 2
Textbook and/or Teaching Materials Appropriate instructions
Instructor Shiomi Kosuke

Course Objectives

1. Understand cost planning in companies and others.
2. Understand business planning in companies and others.
3. Understand management analysis in companies and others.

Rubric

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

Assigned Department Objectives

ディプロマポリシー 1 See Hide

Teaching Method

Outline:
Lecture on the basis of management accounting theory I and II and financial theory II learned so far to acquire basic knowledge about cost planning.
Style:
First, learn about cost planning and management planning at companies and others.
In addition, understand management plans in actual companies, and finally encourage understanding of business analysis.
Notice:
None.

Characteristics of Class / Division in Learning

Active Learning
Aided by ICT
Applicable to Remote Class
Instructor Professionally Experienced

Course Plan

Theme Goals
1st Semester
1st Quarter
1st Orientation Describe the syllabus, content of lesson, method of evaluation and so on.
2nd Customer needs What is true demand? Learn about its discovery method.
3rd Business opportunity analysis Learn about how to find business opportunities etc.
4th Business process and bottleneck Learn about how to identify business models and business seeds.
5th How to capture business model and revenue calculation Learn how to catch business models based on similar business and revenue calculation method.
6th Group work ① Practice learning about cost planning and management plan using actual estimated costs.
7th Group work ② Practice learning about cost planning and management plan using actual estimated costs.
8th Group work ③ Practice learning about cost planning and management plan using actual estimated costs.
2nd Quarter
9th Intermediate check Intermediate check of cost planning work in group work is done.
10th Intermediate check Intermediate check of cost planning work in group work is done.
11th Intermediate check Intermediate check of cost planning work in group work is done.
12th Group work ④ Based on the guidance in the intermediate check, we correct the deliverables of the group work.
13th Group work ⑤ Presentation on group work's deliverables and question and answer.
14th Group work ⑥ Presentation on group work's deliverables and question and answer.
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 answer, check the results, and explain the answer.

Evaluation Method and Weight (%)

ExaminationPresentationMutual Evaluations between studentsBehaviorPortfolioOtherTotal
Subtotal2525025025100
Basic Ability2525025025100