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[이전] [<b>2019</b>]<b>하루</b>에<b>끝장</b>내기<b>원가관리회계</b>(임세진 著)    [다음] [제<b>12</b>판]HORNGREN원가관리회계해법(이정우, 서영민 옮김)

원가관리회계(이장규 著)
 ㆍ 저 자: 이장규
 ㆍ 출판사: 가치산책
 ㆍ 출판일: 2019년8월16일
 ㆍ 페이지: 1121
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본서는 공인회계사 시험과 세무사 시험을 준비하는 수험생을 위한 기본서이다. 대부분의 수험생들이 기본서에 충실하지 않고 회독수 또한 많지 않기 때문에 원가관리회계를 어려워하고 합격을 위한 충분한 점수를 받지 못하고 있다. 이러한 수험생에게 미약하나마 도움이 되기 위해 다음과 같이 본 서의 내용을 구성하였다.

첫째, 개념을 명확히 잡을 수 있도록 관련된 예제와 함께 순차적으로 내용을 정리하였다.

둘째, 중요한 내용은 글씨의 색을 달리하여 시각적으로 빨리 파악할 수 있도록 하였다.

셋째, 많은 그림과 표를 이용하여 내용을 쉽게 이해하고 정리할 수 있도록 하였다.

넷째, 실전연습을 위해 필요한 객관식 문제와 주관식 문제를 엄선하여 수록 하였고 chapter별로 OX 연습문제를 넣어 내용을 정확하게 이해하고 있는지 확인할 수 있도록 하였다.

본 서를 1회독 한다고 해서 원가관리회계의 모든 내용을 이해하는 것은 불가능하다. 하지만 회독수가 많으면 많을수록 시험에 합격할 수 있는 실력이 쌓이기 때문에 수험생들은 회독수를 많이 늘리도록 노력해야 한다. 또한 기본서를 충분히 이해하지 않고서 문제풀이 위주로 공부하는 것은 모래위에 집을 짓는 것과 같으므로 충분한 실력이 갖춰질 때까지는 항상 기본서 위주로 공부하기를 당부한다.
본 서가 출간되기까지 많은 도움을 주신 분들께 지면을 빌려 감사의 뜻을 전한다. 수험생 여러분들의 날카로운 비판과 의견을 기대하며...




CHAPTER 01 원가의 분류와 흐름
제1절 원가회계 ···································································································13
제2절 원가의 개념 및 분류 ·············································································15
제3절 제조기업의 원가흐름 ··············································································21
객관식 연습문제 ·················································································································30
객관식 연습문제 정답 ·······································································································37
OX 연습문제 ·······················································································································42
주관식 연습문제 ·················································································································43

CHAPTER 02 개별원가예산
제1절 개별원가계산의 원가집계 및 원가계산 ··············································52
제2절 개별원가계산의 회계처리 ······································································56
제3절 비용의 기능별?성격별 분류 ································································61
제4절 원가배분 ···································································································65
제5절 제조부문과 보조부문의 제조간접원가 배부 ·······································67
제6절 정상개별원가계산 ····················································································81
심 화 국제회계기준에 의한 제조간접원가 배부 ···········································90
객관식 연습문제 ·················································································································93
객관식 연습문제 정답 ·····································································································105
OX 연습문제 ····················································································································114
주관식 연습문제 ··············································································································117

CHAPTER 03 활동기준원가계산
제1절 활동기준원가계산 도입배경 ································································139
제2절 활동기준원가계산 절차 ·······································································140
제3절 활동기준원가계산의 장점과 단점 ······················································149
제4절 고객수익성분석 및 공급자선정 ··························································150
객관식 연습문제 ··············································································································156
객관식 연습문제 정답 ·····································································································166
OX 연습문제 ····················································································································171
주관식 연습문제 ··············································································································174

CHAPTER 04 종합(공정별)원가계산
제1절 종합원가계산의 원가계산절차 ····························································191
제2절 기초재공품이 존재하는 경우 종합원가계산 ····································197
제3절 연속공정일 경우 전공정원가 ······························································204
제4절 개별원가계산과 종합원가계산의 차이점 ··········································209
제5절 공손품 ·····································································································210
제6절 작업공정별원가계산 ·············································································229
보 론 감 손 ·······································································································232
객관식 연습문제 ··············································································································236
객관식 연습문제 정답 ·····································································································250
OX 연습문제 ····················································································································263
주관식 연습문제 ··············································································································266

CHAPTER 05 결합원가계산
제1절 연산품의 원가계산 ···············································································285
제2절 복수의 분리점이 존재하는 경우 연산품의 원가계산 ····················297
제3절 재공품이 존재하는 경우의 결합원가 배부 ······································299
제4절 부산물의 회계처리 ···············································································304
객관식 연습문제 ··············································································································311
객관식 연습문제 정답 ·····································································································324
OX 연습문제 ····················································································································334
주관식 연습문제 ··············································································································336

CHAPTER 06 표준원가계산
제1절 표준원가 설정 ·······················································································354
제2절 원가통제목적과 제품원가계산목적 ····················································359
제3절 표준원가 차이분석 ···············································································363
6 원가관리회계
제4절 표준종합원가계산 ·················································································380
제5절 원가차이 조정과 다음 보고기간의 회계처리 ··································385
심 화 표준종합원가계산에서의 공손 ····························································397
객관식 연습문제 ··············································································································401
객관식 연습문제 정답 ·····································································································413
OX 연습문제 ····················································································································421
주관식 연습문제 ··············································································································423

CHAPTER 07 변동원가계산
제1절 전부원가계산과 변동원가계산 ····························································449
제2절 초변동원가계산 ·····················································································463
제3절 전부?변동?초변동원가계산의 장단점 ············································473
제4절 재공품이 존재하는 경우 ·····································································475
제5절 정상원가계산 및 표준원가계산에서의 비교 ····································480
객관식 연습문제 ··············································································································490
객관식 연습문제 정답 ·····································································································500
OX 연습문제 ····················································································································505
주관식 연습문제 ··············································································································507

CHAPTER 08 원가추정
제1절 전통적인 원가추정 ···············································································534
제2절 활동기준원가계산의 원가추정 ····························································542
제3절 학습효과가 존재하는 경우 원가추정 ················································543
객관식 연습문제 ··············································································································547
객관식 연습문제 정답 ·····································································································553
OX 연습문제 ····················································································································556
주관식 연습문제 ··············································································································557

CHAPTER 09 원가·조업도·이익분석
제1절 기본적인 가정하의 CVP분석 ·····························································567
CHAPTER 01 원가의 분류와 흐름 7
원가회계
제2절 기본적인 가정이 완화되는 경우 CVP분석 ······································586
제3절 서비스업의 CVP분석 ···········································································607
객관식 연습문제 ··············································································································610
객관식 연습문제 정답 ·····································································································623
OX 연습문제 ····················································································································631
주관식 연습문제 ··············································································································635

CHAPTER 10 관련원가(단기의사결정)
제1절 기본적인 의사결정의 개념 ·································································657
제2절 유형별 단기의사결정(특수의사결정) ··················································661
객관식 연습문제 ··············································································································688
객관식 연습문제 정답 ·····································································································704
OX 연습문제 ····················································································································716
주관식 연습문제 ··············································································································717

CHAPTER 11 불확실성하의 의사결정
제1절 불확실성하의 의사결정모형 ································································745
제2절 완전정보의 기대가치 ···········································································749
제3절 불완전정보의 기대가치 ·······································································754
제4절 차이조사결정 ·························································································758
제5절 불확실성하의 CVP분석 ·······································································759
보 론 의사결정수와 확률수 ············································································766
객관식 연습문제 ··············································································································771
객관식 연습문제 정답 ·····································································································778
OX 연습문제 ····················································································································783
주관식 연습문제 ··············································································································785

CHAPTER 12 자본예산(장기투자의사결정)
제1절 현금흐름의 추정 ···················································································802
제2절 투자안 평가방법(경제성 분석) ···························································809
8 원가관리회계
제3절 다기간 CVP분석 ···················································································836
보 론 인플레이션하의 순실현가치법 ····························································838
객관식 연습문제 ··············································································································841
객관식 연습문제 정답 ·····································································································845
OX 연습문제 ····················································································································849
주관식 연습문제 ··············································································································851

CHAPTER 13 종합예산
제1절 예산의 유형 ···························································································863
제2절 참여적 예산 ···························································································865
제3절 종합예산 편성절차 ···············································································866
객관식 연습문제 ··············································································································878
객관식 연습문제 정답 ·····································································································882
OX 연습문제 ····················································································································885
주관식 연습문제 ··············································································································887

CHAPTER 14 책임회계
제1절 책임중심점 ·····························································································897
제2절 성과보고서 ·····························································································900
제3절 원가중심점의 성과평가 ·······································································903
제4절 수익 또는 이익중심점의 성과평가 ····················································905
제5절 투자중심점 성과평가 ···········································································916
객관식 연습문제 ··············································································································930
객관식 연습문제 정답 ·····································································································936
OX 연습문제 ····················································································································940
주관식 연습문제 ··············································································································943

CHAPTER 15 대체가격
제1절 공급사업부 입장에서의 최소대체가격 ··············································959
제2절 구매사업부 입장에서의 최대대체가격 ··············································962
제3절 대체가격의 범위에 따른 기업전체의 의사결정 ······························966
제4절 대체가격 결정시 고려사항 ·································································973
제5절 대체가격 결정방법 ···············································································974
제5절 다국적기업의 대체가격 ·······································································977
보 론 이중대체가격 ·························································································981
객관식 연습문제 ··············································································································985
객관식 연습문제 정답 ·····································································································991
OX 연습문제 ····················································································································994
주관식 연습문제 ··············································································································996

CHAPTER 16 전략적 원가관리
제1절 전략적 원가관리의 기본요소 ···························································1014
제2절 가치사슬분석과 공급사슬관리 ·························································1017
제3절 수명주기원가계산 ···············································································1018
제4절 목표원가계산 ·······················································································1021
제5절 카이젠원가계산 ···················································································1025
제6절 품질원가 ······························································································1027
제7절 재고관리모형 ·······················································································1033
제8절 적시생산시스템 ···················································································1038
제9절 활동기준경영 ·······················································································1044
제10절 제약이론 ····························································································1053
제11절 시 간 ··································································································1060
제12절 전략적 성과평가: 균형성과표 ·······················································1064
제13절 생산성과 영업이익의 전략적 분석 ···············································1069
제14절 보 상 ··································································································1078
심 화 대리인 이론 ·························································································1082
객관식 연습문제 ············································································································1086
객관식 연습문제 정답 ··································································································1092
OX 연습문제 ··················································································································1095
주관식 연습문제 ············································································································1104

  배송/교환/반품 

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◇ 서브노트는 교환 또는 환불이 되지 않습니다.구입시 유의하세요.
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