管理会計 I 月次決算 事業計画書作成 損益分岐点(CVP分析)編

Learn Management Accounting: A Comprehensive Guide to Financial Performance

This course is designed for anyone looking to gain a practical understanding of management accounting and improve their business decision-making. Whether you're an aspiring entrepreneur, a business owner, or a finance professional, this course will equip you with the skills to analyze your company's financial health and drive profitability.

Who Should Take This Course?

• Entrepreneurs and startup founders
• Business owners and managers
• Finance professionals seeking to expand their skillset
• Anyone interested in improving business performance

What You'll Learn:

Section 1: Introduction to Management Accounting

• Course objectives and learning outcomes
• Target audience and prerequisites
• Effective learning strategies
• Meet the instructor

Section 2: Understanding Management Accounting & Monthly Financial Statements

• What is management accounting and how does it differ from financial accounting?
• The importance of accurate and timely monthly financial statements.
• Common pitfalls and reasons why monthly financial statement processes fail.
• 8 Key Steps to Effective Monthly Financial Statement Implementation:
  1. [Detailed explanation of step 1]
  2. [Detailed explanation of step 2]
  3. [Detailed explanation of step 3]
• Practical tips for streamlining your monthly financial closing process.

Section 3: Creating a Business Plan (Management Plan)

• Learn how to develop a comprehensive business plan or management plan.
• Step-by-step guide to building a robust business plan.
• Utilizing your business plan for effective variance analysis (予実管理).
• Understanding KPIs (Key Performance Indicators), the PDCA cycle, and KPT for continuous improvement.

Section 4: Analyzing Profit & Loss by Department

• Demystifying the profit and loss statement – both company-wide and departmental P&L.
• Understanding the allocation of overhead costs (本社 共通費) and calculating manageable profit.

Section 5: Mastering Break-Even Analysis for Management Accounting

• Unlock the power of break-even analysis to enhance your management accounting techniques.
• Calculating break-even sales and understanding its implications.
• Calculating key metrics: break-even sales ratio, safety margin, margin of safety, and contribution margin.
• Practical applications of break-even analysis:
  1. Impact of a 20 million yen increase in annual costs.
  2. Calculating target sales for a 15 million yen increase in next year's recurring profit.
  3. Determining the cost reduction needed to achieve a desired profit level.

Section 6: Profitability Planning & Budgeting

• Developing effective profit plans and budget plans.
• Understanding the impact of sales fluctuations on profit.
• Strategies for controlling fixed costs.
• Analyzing variable cost rates and contribution margins.
• The surprising impact of even small price reductions (5% or 10%) on profitability.
• Addressing scenarios where raw material costs or purchase prices increase and cannot be passed on to customers.
• Creating a departmental income statement for a detailed view of profitability.
• Analyzing the break-even point (CVP analysis).
• Understanding how to manage your business for profitability.