工業高専生への会計学の導入教育- 自動車メーカーの会計分析による興味付け -

概要

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In Mechanical System Engineering Department of Asahikawa National College of Technology, the contents ofaccount analysis have been included in a part of "manufacturing technique theory", which is a compulsory subject sincefiscal year 2008. Specifically, the account analysis is conducted, using company disclosed data of the financial statements.It is the lesson, which considers and discusses the financial condition of a company from comparison with that of othercompanies, and from transitions in a time-series. The companies are eight carmakers in which the industrial technicalcollege students are interested. By this lesson, the students have learned knowledge of reading of financial statements, andof the evaluation method of account analysis. They came to be able to clarify the special features of the industry from thecomparison by a crossing session. Moreover, now they can analyze how the social situation influences the management ofbusiness, from the transitions in a time-series. The students can consider things now from the wider viewpoint of a bird-eye view.
2013-03-00