シラバス Syllabus

授業名 Financial Management
Course Title Financial Management
担当教員 Instructor Name May May Ho
科目ナンバリングコード Course Numbering Code
授業形態 Class Type 講義 Regular course
授業形式 Class Format
単位 Credits 2
言語 Language EN
科目区分 Course Category
学位 Degree BBA
開講情報 Terms / Location 2020 UG Nisshin Term3
コード Couse Code NUC429_N20B

授業の概要 Course Overview

Mission Statementとの関係性 / Connection to our Mission Statement

授業の目的(意義) / Importance of this course

In this course, we will use active learning to explore the world of financial management, more specifically areas in management accounting. We will use the case study approach to breathe life into the finance concepts and understand how they are applied in the business world.

学修到達目標 / Achievement Goal


本授業の該当ラーニングゴール Learning Goals

*本学の教育ミッションを具現化する形で設定されています。

LG1 Critical Thinking

受講後得られる具体的スキルや知識 Learning Outcomes


- How to understand key financial terms as they are used in the business world.
- Computation of Net Present Value
- Analysis of company decisions

SDGsとの関連性 Relevance to Sustainable Development Goals

教育手法 Teaching Method

教育手法 Teaching Method % of Course Time
インプット型 Traditional 20 %
参加者中心型 Participant-Centered Learning ケースメソッド Case Method 80 %
フィールドメソッド Field Method 0 %
合計 Total 100 %

事前学修と事後学修の内容、レポート、課題に対するフィードバック方法 Pre- and Post-Course Learning, Report, Feedback methods

Subject topics will be taught using case studies. Pre-reading is essential. MCQ, Quizzes and questions will be provided before class to facilitate understanding of related information and relevant case studies. All preparations should be done before class. Presentation, discussion and exchange of ideas will be done during class.

8 hours are recommended for class preparations.
1. Read the suggested topics (1 hour)
2. Attempt MCQ or short quiz regarding the topics (1 hour)
3. Read case studies (2 hours)
4. Prepare answer answers for the case studies (4 hours)

In class: feedback provided immediately
MCQ or short quiz to be completed before class: feedback provided immediately after answer given
Write up before class: feedback given in class or shortly after discussion
Group essay: Feedback given after submission

授業スケジュール Course Schedule

第1日(Day1)

Introduction to Financial Management
■ Analyze the case to understand the importance of applying management accounting concepts to make strategic business decisions.

●使用するケース
The Wealthfront Generation

第2日(Day2)

Activity-Based Costing
■ Prepare an activity-based and time-driven-based costing analysis to determine pricing for each of the three levels of care. Qualitatively analyze the alternative pricing options to help share the recommendations.

●使用するケース
Asante Teaching Hospital

第3日(Day3)

Financing Working Capital
■ Discuss the relationship between account profits, cashflows, operating cycle and working capital of the firm

●使用するケース
LP Laboratories Ltd: Financing Working Capital

第4日(Day4)

Simulation
■ Discuss possible trade-offs between growth and illiquidity, discuss types of funding and access to external funding

●使用するケース
Working capital Simulation: Managing Growth V2

第5日(Day5)

Cashflows and working-capital management and impact on financial models
■ Revise knowledge on accounting ratios Application of financial models to make strategic decisions

●使用するケース
Nelson Nurseries

第6日(Day6)

Feasible Trading Strategy
■ Analyze the financial and accounting issues raised in the case to develop a feasible trading strategy

●使用するケース
Tesla - Evaluating a Growth Company

第7日(Day7)

Introduction to financial forecasting, valuation techniques and understand the role of research analysts in capital markets
■ Review fundamentals of cost-of-capital estimation, emphasize the importance of thoughtfulness in financial forecasting, introduce firm valuation techniques, including discounted cashflow and market multiples approaches, generate understanding of the role of research analysts in capital markets

●使用するケース
Whole Foods Market: The Deutsche Bank Report

成績評価方法 Evaluation Criteria

*成績は下記該当項目を基に決定されます。
*クラス貢献度合計はコールドコールと授業内での挙手発言の合算値です。
講師用内規準拠 Method of Assessment Weights
コールドコール Cold Call 10 %
授業内での挙手発言 Class Contribution 30 %
クラス貢献度合計 Class Contribution Total 40 %
予習レポート Preparation Report 15 %
小テスト Quizzes / Tests 10 %
シミュレーション成績 Simulation 10 %
ケース試験 Case Exam 0 %
最終レポート Final Report 20 %
期末試験 Final Exam 0 %
参加者による相互評価 Peer Assessment 5 %
合計 Total 100 %

評価の留意事項 Notes on Evaluation Criteria

使用ケース一覧 List of Cases

    ケースは使用しません。

配布教材と教室における電子機器の利用マナーについて Guidelines for Classroom Technology and Proper Use of Course Materials

  1. ケースメソッド教育の中核は、積極的な参加と知識の共有です。この教育を支えるため参加者は授業中の電子機器(例:スマートフォン、ノートパソコン)の使用を制限するよう求められます。許可を得た場合でも、教室内では電子機器は、ケース討議に資する目的でのみ使用してください。授業中は、たとえケース討議に関連していても、検索エンジンや生成AIの使用は避けて下さい。
  2. 配布教材(ケースを含む)は指定された授業への参加以外の目的で利用しないで下さい。著者の権利、著作権、特定情報の機密性を保護するため、許可なく教材を個人や組織(生成AI を含む)に提供することはできません。このルールは、印刷物・電子教材のいずれにも適用されます。
  1. Active participation and shared learning is at the core of the case method learning.Participants are asked to limit their use of electronic devices (e.g., laptops, smartphones) during classroom sessions in support of this model. Even with permission granted, devices should only be used in the classroom in service to the case discussion. Online searches and generative AI tools, even if related to the case discussion, are discouraged while class is in session.
  2. Students are prohibited from using the course materials (including cases) distributed by the university for any purpose other than participation in the designated class.Students must not input, process or test course materials with any artificial intelligence (AI) tools, bots, software, or platforms without the author’s permission. These actions violate the terms of use for the course materials and may also constitute copyright infringement.

教科書 Textbook

  • .「Open source textbook」.(.)

参考文献・資料 Additional Readings and Resource

Provided in coursepack

授業調査に対するコメント Comment on Course Evaluation

First time teaching at NUCB Undergraduate School

担当教員のプロフィール About the Instructor 


Ho May May qualified as an Associate Chartered Accountant (“ACA”) under the Institute of Chartered Accountants in England and Wales (ICAEW) in 2007 after training with Ernst and Young in London. In 2017, she became a Fellow Chartered Accountant (“FCA”) under the ICAEW. In 2019, she was also awarded Business and Finance Professional (“BFP”) under the ICAEW. She is also a Singapore Chartered
Accountant and holds an MSc in International Business from the University of Lancaster, UK.

She has experience in financial auditing at Ernst and Young before moving on to regulatory reporting at Merrill Lynch and later the Royal Bank of Scotland. In 2020, she will be taking up the position of Visiting Professor at Hosei University in Tokyo, Japan. Since 2011, she has embarked on an academic and writing career drawing on her experiences and expertise.







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