Managerial Accounting (12 Weeks) (BMA101)

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.

Special Note:
12 weeks

Instructor: Gustavo Tanaka Nakasone
Gustavo Tanaka, MBA, CPA, is an Accounting professor at the Undergraduate Program, Corporate Education and Continuing Education at Temple University, Japan Campus. He is the author of "Analysis of Financial Statements for the Decision Making" published by the Pontifical Catholic University of Peru. (Lima 2001, first reprinted 2003 , second reprinted 2005).

He earned a Bachelor degree in Managerial Sciences at the Pontifical Catholic University of Peru and an M.B.A, from Georgia State University (Atlanta, Georgia). After several years of Accounting and Finance experience, he taught at the Pontifical Catholic University for six years and then he moved to Atlanta, where he completed an MBA, majoring in Risk Management and concentration in Finance. Then he worked in the Accounting, Risk Management and Finance areas in several companies before becoming an analyst at the Assets and Liabilities Department in SunTrust Robinson Humphrey Capital Markets (Capital markets division of SunTrust Bank, a top ten US Fortune 500 commercial bank). After moving to Japan he started teaching Accounting courses at TUJ (Undergraduate Program) and some big corporations like Citicorp, among others. He is also an independent investor. He loves sports (soccer, baseball-Fukuoka Softbank, Seattle Mariners and Atlanta Braves fan-, hockey, etc.)

Course(s) Taught By The Same Instructor:

• Accounting and Financial Analysis for Non-Accountants (AFA101)
• Intermediate Excel Tools and Techniques (8 Weeks) (EXL201)
• Preparatory Course for the CPA Exam - Module 1 (PCPA-1)
• Preparatory Course for the CPA Exam - Module 2 (PCPA-2)