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MBA コア: ファイナンスと会計キット

コア科目の会計とファイナンス: 財務三表、比率分析、キャッシュフロー、CVP、関連原価、ABC、NPV と IRR、CAPM と WACC、DCF、資本構成、オプション、公式集、フラッシュカード、試験対策。

ステップ 1

会計

  1. MBA Financial Accounting Course Guide Template (IFRS 18)

    フル

    MBA financial accounting course map, 14-session roadmap, key concepts, Northfield mini-case with exhibits and teaching note, rubric, exam plan, self-test

    IFRS 18 (2027), IAS 7, IFRS 15, IFRS 16; ASC 230, 606, 842

  2. Three Financial Statements Concept Card Template (IFRS 18)

    フル

    How the income statement, balance sheet and cash flow articulate, IAS 1 vs IFRS 18 layout, MPM reconciliation, IFRS vs US GAAP, worked examples, self-test

    IFRS 18 (2027), IAS 1, IAS 7, IFRS 15, IFRS 16; ASC 230, 606, 842

  3. Ratio Analysis Concept Card Template (DuPont, Cash Conversion Cycle)

    フル

    DuPont three- and five-step, ROIC, liquidity, solvency, efficiency, cash conversion cycle, quality-of-earnings red flags, Excel formulas

    IFRS 18 subtotals (2027), IFRS 16, IAS 7; ASC 842

  4. Cash Flow Statement Concept Card Template (Direct, Indirect, FCF)

    フル

    Direct and indirect methods, IAS 7 before and after IFRS 18, ASC 230 and 842 classification, reconciliation, free cash flow definitions

    IAS 7 as amended by IFRS 18 (2027), IFRS 16; ASC 230, ASC 842

  5. MBA Managerial Accounting Course Guide Template

    フル

    MBA managerial accounting guide: 12-session roadmap, cost estimation, CVP, relevant costs, ABC, variances, transfer pricing, balanced scorecard, mini-case

    Kaplan and Norton 1992; Cooper and Kaplan 1988; Hirshleifer 1956; IAS 2; OECD TP Guidelines 2022

  6. MBA CVP and Break-Even Concept Card Template

    フル

    CVP card: contribution margin, break-even units and revenue, after-tax target, margin of safety, DOL, sales mix, cost structure, break-even chart

    Contribution-margin CVP analysis (Johnson and Kaplan 1987)

  7. MBA Relevant Costs Concept Card Template

    フル

    Relevant costs card: sunk, avoidable and opportunity costs, make or buy, special order, drop a line, bottleneck product mix, keep or replace

    Relevant costing; theory of constraints (Goldratt and Cox 1984)

  8. MBA Activity-Based Costing Concept Card Template (ABC, TDABC)

    フル

    ABC card: cost hierarchy, two-stage ABC versus plant-wide rate, time-driven ABC with capacity cost rate and time equations, cost to serve, whale curve

    Cooper and Kaplan 1988; Cooper 1990; Kaplan and Anderson 2004 (TDABC)
ステップ 2

コーポレートファイナンス

  1. MBA Corporate Finance Course Guide Template

    フル

    Corporate finance core: competencies, prerequisites, 13-session roadmap, concept map, Corvane Robotics mini-case with teaching note, rubric, exam plan

    Markowitz 1952; Sharpe 1964; Modigliani and Miller 1958 and 1963; Black and Scholes 1973; Myers 1984

  2. NPV and IRR Concept Card Template (MBA Capital Budgeting)

    フル

    NPV, IRR, MIRR, payback, discounted payback, PI, NPV profile, multiple IRRs, scale and timing conflicts, EAA, Excel NPV pitfall, XNPV and XIRR

    Fisher 1930; Hirshleifer 1958; Lorie and Savage 1955; Lin 1976

  3. CAPM and WACC Concept Card Template (Beta, Cost of Capital)

    フル

    CAPM, beta regression and adjustment, Hamada and Harris-Pringle unlevering, ERP sources, after-tax cost of debt, target weights, WACC pitfalls, SML chart

    Sharpe 1964; Lintner 1965; Mossin 1966; Hamada 1972; Modigliani and Miller 1963

  4. DCF Valuation Concept Card Template

    フル

    FCFF vs FCFE, driver forecast, Gordon and exit-multiple terminal value with consistency checks, mid-year convention, EV to equity bridge, sensitivity table, multiples cross-check

    Williams (1938); Gordon (1959); Miller and Modigliani (1961)

  5. Capital Structure and Payout Concept Card Template

    フル

    MM 1958 and 1963, trade-off, agency, pecking order, distress costs, APV, payout irrelevance and Lintner smoothing, computed examples with Excel formulas

    Modigliani and Miller (1958, 1963); Myers (1974, 1984); Myers and Majluf (1984); Miller and Modigliani (1961); Lintner (1956)

  6. Options and Real Options Concept Card Template

    フル

    Payoff diagram, put-call parity, one- and two-step binomial (CRR), Black-Scholes-Merton with Excel, Greeks, options to expand, abandon and defer

    Black and Scholes (1973); Merton (1973); Cox, Ross and Rubinstein (1979); Myers (1977); Dixit and Pindyck (1994)
ステップ 3

演習

  1. MBA Formula Sheet Template (Finance, Accounting, Operations, Stats)

    フル

    50 MBA core formulas in KaTeX: ratios, CVP, TVM, NPV/IRR, CAPM, WACC, DCF, M&M, Black-Scholes, elasticity, CLV, EOQ, newsvendor, queues, regression

    General finance, economics, operations and statistics formulas; original works cited (Sharpe 1964, Modigliani and Miller 1958/1963, Black and Scholes 1973, Little 1961, Harris 1913)

  2. MBA Concept Flashcards and Spaced Review Template

    標準

    80 original MBA core flashcards (accounting to ethics) with answer key, Leitner boxes, spaced review calendar, card-writing rules, Anki export, tracker

    Leitner box method; retrieval and spacing research (Dunlosky et al. 2013)

  3. MBA Error Log Template

    標準

    MBA mistake journal: log table, 7-type MBA error taxonomy, 25 classic misconceptions with fixes and cards, fix-it drills, re-test record, weekly routine

    Retrieval and spacing research (Dunlosky et al. 2013); Kolb 1984; Schön 1983

  4. MBA Exam Preparation Plan Template

    フル

    MBA core exam plan: exam profile, 4-week timeline, materials, timed practice log, time budget, take-home rules, exam day, curves, grade non-disclosure

    Retrieval and interleaving research (Roediger and Karpicke 2006; Rohrer and Taylor 2007; Dunlosky et al. 2013)