Course Overview
Supply chain activities significantly influence product costs, which in turn affect business cash flow. This Management Accounting & Supply Chain Strategies: Mini-MBA course provides participants with a comprehensive understanding of integrating financial management KPIs with operational KPIs. The program combines theoretical insights with practical applications to optimize cash flow and operational performance.

Key Features
Participants will:

• Develop skills and competencies to enhance efficiency and productivity across management and operational roles
• Gain knowledge to address core supply chain challenges
• Apply integrated operational and planning cycles to optimize working capital aligned with corporate objectives
• Understand roles and responsibilities in performance reviews at both management and operational levels
• Recognize the strategic importance of projects in enhancing corporate value and strengthening operations
• Identify and mitigate accounting fraud risks

Learning Objectives
By the end of the course, participants will be able to:

• Visualize KPIs used in corporate management and SCM operations
• Understand the basics of Cash Conversion Cycle (CCC) and PSI (Procurement/Production, Sales, Inventory) management
• Apply frameworks such as Balanced Scorecard, Six Sigma, Amoeba Management, and Inventory Driven Costs (IDC)
• Analyze case studies from various industries on CCC and integrated reporting
• Implement time-axis management for inventory and accounts receivable to prevent accounting fraud and optimize working capital
• Utilize IT solutions to visualize performance and support improvement initiatives

Target Audience
This course is designed for professionals who need a broad understanding of corporate management and supply chain competencies, with a focus on cash flow, ESG (Environmental, Social, and Governance), and SDGs (Sustainable Development Goals):

• Operational managers
• Accounting and finance managers
• Senior supply chain executives (Sales, Production, Procurement, Logistics)
• Corporate controllers
• Risk managers and auditors

Training Methodology
The program is highly practical and results-oriented, based on adult learning principles. It combines short, engaging lectures, structured lessons from the course manual, multimedia presentations, case studies, interactive discussions, and hands-on activities. Pre- and post-course assessments measure learning outcomes and effectiveness.

Course Contents

Module 1 – Inventory and Finance

• Focus: Understanding the relationship between inventory and financial statements
• Key Topics:
  • Management vs. Financial Accounting
  • Inventory fundamentals from a financial perspective
  • Inventory management concepts
  • Inventory Driven Costs (IDC) methodology by HP
  • Fixed vs. variable costs and break-even analysis
  • Principle: “Profit is an opinion; cash is a fact”

Module 2 – Management Accounting and Corporate Value

• Focus: KPIs linking financial and supply chain performance to corporate value
• Key Topics:
  • Corporate value management KPIs
  • ROE (Return on Equity) and ROIC (Return on Invested Capital)
  • Supply chain KPIs and capabilities (Supply Chain Top 25)
  • Leading Japanese companies’ KPI examples
  • Accounting fraud risk management

Module 3 – Cash Conversion Cycle (CCC) Fundamentals

• Focus: Essential management accounting for CCC and PSI to streamline operations
• Key Topics:
  • Operation cycle and cash cycle
  • CCC benchmarks across industries and regions (Japan, U.S., Global)
  • Industry-specific CCC trends
  • Accelerating CCC cash flow
  • Key CCC challenges
  • PSI (Procurement/Production, Sales, Inventory) management

Module 4 – Advanced CCC and Management Techniques

• Focus: Implementing corporate projects effectively with advanced management methods
• Key Topics:
  • Advanced CCC case studies
  • Amoeba management (Kyocera)
  • Balanced Scorecard with case studies
  • Six Sigma theory and applications
  • PDCA problem-solving approach
  • Visualization of management and autonomy
  • IT solutions to improve operational efficiency

Module 5 – ESG and SDGs: Non-Financial Performance Measures

• Focus: Applying non-financial indicators to deliver tangible stakeholder value
• Key Topics:
  • Introduction to ESG (Environmental, Social, Governance)
  • Understanding SDGs (Sustainable Development Goals)
  • Integrated reporting case studies
  • Environmental management
  • Freshness control for accounts receivable and inventory
  • Operation and planning cycles
  • Risk management summary