日本語 English
| 開講年度/ Academic YearAcademic Year |
20252025 |
| 科目設置学部/ CollegeCollege |
経済学部/College of EconomicsCollege of Economics |
| 科目コード等/ Course CodeCourse Code |
BX724/BX724BX724 |
| テーマ・サブタイトル等/ Theme・SubtitleTheme・Subtitle |
原価計算論の研究 Study on Cost Accounting |
| 授業形態/ Class FormatClass Format |
対面（全回対面）/Face to face (all classes are face-to-face)Face to face (all classes are face-to-face) |
| 授業形態（補足事項）/ Class Format (Supplementary Items)Class Format (Supplementary Items) |
|
| 授業形式/ Class StyleCampus |
演習・ゼミ/SeminarSeminar |
| 校地/ CampusCampus |
池袋/IkebukuroIkebukuro |
| 学期/ SemesterSemester |
通年/Full yearFull year |
| 曜日時限・教室/ DayPeriod・RoomDayPeriod・Room |
ログインして教室を表示する（Log in to view the classrooms.） |
| 単位/ CreditsCredits |
44 |
| 科目ナンバリング/ Course NumberCourse Number |
ECX2020 |
| 使用言語/ LanguageLanguage |
日本語/JapaneseJapanese |
| 履修登録方法/ Class Registration MethodClass Registration Method |
その他登録/"Other" Registration"Other" Registration |
| 配当年次/ Assigned YearAssigned Year |
配当年次は開講学部のR Guideに掲載している科目表で確認してください。配当年次は開講学部のR Guideに掲載している科目表で確認してください。 |
| 先修規定/ Prerequisite RegulationsPrerequisite Regulations |
|
| 他学部履修可否/ Acceptance of Other CollegesAcceptance of Other Colleges |
履修登録システムの『他学部・他研究科履修不許可科目一覧』で確認してください。 |
| 履修中止可否/ Course CancellationCourse Cancellation |
×（履修中止不可/ Not eligible for cancellation） |
| オンライン授業60単位制限対象科目/ Online Classes Subject to 60-Credit Upper LimitOnline Classes Subject to 60-Credit Upper Limit |
|
| 学位授与方針との関連/ Relationship with Degree PolicyRelationship with Degree Policy |
各授業科目は、学部・研究科の定める学位授与方針（DP）や教育課程編成の方針（CP）に基づき、カリキュラム上に配置されています。詳細はカリキュラム・マップで確認することができます。 |
| 備考/ NotesNotes |
継続履修者は自動登録 |
To acquire not only knowledge about accounting but also the manners for group activities and communication ability through studying the cost accounting theory and calculation structure together.
Accompanying the diversification in value, it has become difficult to sell goods (products). On the other hand, it is true there are restaurants where people line up to get in and products with a waiting list of buyers. Where does this difference come from? The subject of this seminar is research on cost, which is the source of the value of goods. The act of gathering, processing, and communicating costs is cost accounting and can be said to be a very human activity.
Group work and the writing of the graduation thesis are supported by the seminar activities conducted over three years. The second and third years will center on group work during which products will be planned, sold, and financial statements created (a group paper will also be written). In preparation for this, students will read basic literature on industrial bookkeeping and cost accounting and give reports. During the fourth year students will compile their research results in a graduation thesis. In addition, there will be opportunities during the seminar class time for students to go outside the classroom to strengthen their knowledge (visits to company premises and factories, etc.).
The autonomy of the seminar students will be respected regarding the planning and operation of seminar activities. This is because a seminar is not the place for students to passively learn that is given to them by the instructor. It is desirable that the seminar be the place for everyone to think together and freely and easily exchange their opinions. For this reason as well, having a peaceful atmosphere is the most important for human relations.
| 1 | Introduction of the spring semester |
| 2 | PC training for document making |
| 3 | Reading by turns and presentation 1 |
| 4 | Reading by turns and presentation 2 |
| 5 | Reading by turns and presentation 3 |
| 6 | Reading by turns and discussion 1 |
| 7 | Reading by turns and discussion 2 |
| 8 | Reading by turns and discussion 3 |
| 9 | Group acitivity 1 (Supplier determination) |
| 10 | Group acitivity 2 (Product planning) |
| 11 | Group acitivity 3 (Sop preparation) |
| 12 | Preparation 1 of group paper (Sophomore & Junior) and of graduation thesis (Senior) |
| 13 | Preparation 2 of group paper (Sophomore & Junior) and of graduation thesis (Senior) |
| 14 | Summary of the spring semester |
| 15 | Introduction of the fall semester |
| 16 | Progress report 1 of group paper (Sophomore & Junior) and of graduation thesis (Senior) |
| 17 | Progress report 2 of group paper (Sophomore & Junior) and of graduation thesis (Senior) |
| 18 | Group interaction 1 |
| 19 | Group interaction 2 |
| 20 | Group interaction 3 |
| 21 | Progress report 1 of group paper (Sophomore & Junior) and of graduation thesis (Senior) |
| 22 | Progress report 2 of group paper (Sophomore & Junior) and of graduation thesis (Senior) |
| 23 | Group interaction 1 |
| 24 | Group interaction 2 |
| 25 | Group interaction 3 |
| 26 | Final report 1 of group paper (Sophomore & Junior) and of graduation thesis (Senior) |
| 27 | Final report 2 of group paper (Sophomore & Junior) and of graduation thesis (Senior) |
| 28 | Summary of the fall semester |
板書 /Writing on the Board
スライド（パワーポイント等）の使用 /Slides (PowerPoint, etc.)
上記以外の視聴覚教材の使用 /Audiovisual Materials Other than Those Listed Above
個人発表 /Individual Presentations
グループ発表 /Group Presentations
ディスカッション・ディベート /Discussion/Debate
実技・実習・実験 /Practicum/Experiments/Practical Training
学内の教室外施設の利用 /Use of On-Campus Facilities Outside the Classroom
校外実習・フィールドワーク /Field Work
上記いずれも用いない予定 /None of the above
毎回，前回までの演習内容を確認し，復習して下さい。
| 種類 (Kind) | 割合 (%) | 基準 (Criteria) |
|---|---|---|
| 平常点 (In-class Points) | 100 |
授業への積極的な参加(出席およびコメント)(40%) レジュメ作成・プレゼンテーション(30%) 最終報告(2・3年生はグループ論文,4年生は卒業論文)(30%) |
| 備考 (Notes) | ||
| その他 (Others) | |||||
|---|---|---|---|---|---|
| 未定。(ゼミ選考後に指示します。） |
| No | 著者名 (Author/Editor) | 書籍名 (Title) | 出版社 (Publisher) | 出版年 (Date) | ISBN/ISSN |
|---|---|---|---|---|---|
| 1 | 企業分析研究会 | 『現代日本の企業分析』 | 新日本出版社 | 2018年 | 9784406062398 |
| 2 | 大西勝明・小坂隆秀・田村八十一編 | 『現代の産業・企業と地域経済』 | 晃洋書房 | 2018年 | 9784771029750 |
| 3 | 小栗崇資・陣内良昭編著 | 『会計のオルタナティブ』 | 中央経済社 | 2022年 | 9784502415210 |
履修登録完了時にメーリングリストを作成し，指示します。
企業見学等を実施する場合、先方からの求めによって氏名などの個人情報を提供することがあります。
原価計算（Cost Accounting）の理論と計算構造をみんなで学ぶことを通して，会計についての知識はもとより，集団活動のマナ－やコミュニケーション能力を身につける。
To acquire not only knowledge about accounting but also the manners for group activities and communication ability through studying the cost accounting theory and calculation structure together.
価値の多様化に伴って，商品（製品）を売ることが難しくなっています。その一方で，行列のできるお店や予約待ちの商品があることも事実です。この違いはいったいどこから来るのでしょうか。本ゼミでは，商品の価値の源である原価（元価）を研究の対象としています。この原価を収集・処理・伝達する行為が原価計算であり，きわめて人間的な行為であるということができます。
3年間のゼミ活動の柱は，グループ作業と卒業論文の作成です。2・3年次には，グループ作業の中で，商品を企画し販売し，決算書（併せてグループ論文）を作ります。その準備として，工業簿記･原価計算についての基本文献を輪読して，発表を行ないます。4年次には，各自の研究課題を卒業論文に纏めます。また，ゼミの時間内に教室の外に出て，知識を強固なものにする機会（企業施設･工場の見学等）を設けています。
ゼミ活動の企画・運営にあたっては，ゼミ生の自主性を尊重しています。というのは、ゼミは，教師の与えるものを受動的に学ぶ場ではないからです。ゼミは，みんなで考え，自由闊達に意見を交わすことのできる場であることが望ましいと思います。そのためにも，人間的には和やかな雰囲気をまず何よりも大切にしています。
Accompanying the diversification in value, it has become difficult to sell goods (products). On the other hand, it is true there are restaurants where people line up to get in and products with a waiting list of buyers. Where does this difference come from? The subject of this seminar is research on cost, which is the source of the value of goods. The act of gathering, processing, and communicating costs is cost accounting and can be said to be a very human activity.
Group work and the writing of the graduation thesis are supported by the seminar activities conducted over three years. The second and third years will center on group work during which products will be planned, sold, and financial statements created (a group paper will also be written). In preparation for this, students will read basic literature on industrial bookkeeping and cost accounting and give reports. During the fourth year students will compile their research results in a graduation thesis. In addition, there will be opportunities during the seminar class time for students to go outside the classroom to strengthen their knowledge (visits to company premises and factories, etc.).
The autonomy of the seminar students will be respected regarding the planning and operation of seminar activities. This is because a seminar is not the place for students to passively learn that is given to them by the instructor. It is desirable that the seminar be the place for everyone to think together and freely and easily exchange their opinions. For this reason as well, having a peaceful atmosphere is the most important for human relations.
| 1 | Introduction of the spring semester |
| 2 | PC training for document making |
| 3 | Reading by turns and presentation 1 |
| 4 | Reading by turns and presentation 2 |
| 5 | Reading by turns and presentation 3 |
| 6 | Reading by turns and discussion 1 |
| 7 | Reading by turns and discussion 2 |
| 8 | Reading by turns and discussion 3 |
| 9 | Group acitivity 1 (Supplier determination) |
| 10 | Group acitivity 2 (Product planning) |
| 11 | Group acitivity 3 (Sop preparation) |
| 12 | Preparation 1 of group paper (Sophomore & Junior) and of graduation thesis (Senior) |
| 13 | Preparation 2 of group paper (Sophomore & Junior) and of graduation thesis (Senior) |
| 14 | Summary of the spring semester |
| 15 | Introduction of the fall semester |
| 16 | Progress report 1 of group paper (Sophomore & Junior) and of graduation thesis (Senior) |
| 17 | Progress report 2 of group paper (Sophomore & Junior) and of graduation thesis (Senior) |
| 18 | Group interaction 1 |
| 19 | Group interaction 2 |
| 20 | Group interaction 3 |
| 21 | Progress report 1 of group paper (Sophomore & Junior) and of graduation thesis (Senior) |
| 22 | Progress report 2 of group paper (Sophomore & Junior) and of graduation thesis (Senior) |
| 23 | Group interaction 1 |
| 24 | Group interaction 2 |
| 25 | Group interaction 3 |
| 26 | Final report 1 of group paper (Sophomore & Junior) and of graduation thesis (Senior) |
| 27 | Final report 2 of group paper (Sophomore & Junior) and of graduation thesis (Senior) |
| 28 | Summary of the fall semester |
板書 /Writing on the Board
スライド（パワーポイント等）の使用 /Slides (PowerPoint, etc.)
上記以外の視聴覚教材の使用 /Audiovisual Materials Other than Those Listed Above
個人発表 /Individual Presentations
グループ発表 /Group Presentations
ディスカッション・ディベート /Discussion/Debate
実技・実習・実験 /Practicum/Experiments/Practical Training
学内の教室外施設の利用 /Use of On-Campus Facilities Outside the Classroom
校外実習・フィールドワーク /Field Work
上記いずれも用いない予定 /None of the above
毎回，前回までの演習内容を確認し，復習して下さい。
| 種類 (Kind) | 割合 (%) | 基準 (Criteria) |
|---|---|---|
| 平常点 (In-class Points) | 100 |
授業への積極的な参加(出席およびコメント)(40%) レジュメ作成・プレゼンテーション(30%) 最終報告(2・3年生はグループ論文,4年生は卒業論文)(30%) |
| 備考 (Notes) | ||
| その他 (Others) | |||||
|---|---|---|---|---|---|
| 未定。(ゼミ選考後に指示します。） |
| No | 著者名 (Author/Editor) | 書籍名 (Title) | 出版社 (Publisher) | 出版年 (Date) | ISBN/ISSN |
|---|---|---|---|---|---|
| 1 | 企業分析研究会 | 『現代日本の企業分析』 | 新日本出版社 | 2018年 | 9784406062398 |
| 2 | 大西勝明・小坂隆秀・田村八十一編 | 『現代の産業・企業と地域経済』 | 晃洋書房 | 2018年 | 9784771029750 |
| 3 | 小栗崇資・陣内良昭編著 | 『会計のオルタナティブ』 | 中央経済社 | 2022年 | 9784502415210 |
履修登録完了時にメーリングリストを作成し，指示します。
企業見学等を実施する場合、先方からの求めによって氏名などの個人情報を提供することがあります。