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제1장 조직에서 회계전문가의 역할 ··························9
제1절 회계의 체계 ··················································································11 제2절 원가회계시스템 ·············································································14 ◆연습문제 객관식 / 23 ◆연습문제 주관식 / 23 제2장 원가의 개념 및 분류 ································25 제1절 원가의 개념 ··················································································27 제2절 원가의 분류 ··················································································28 ◆연습문제 객관식 / 47 ◆연습문제 주관식 / 55 제3장 원가행태의 결정 ····································57 제1절 원가함수 ·······················································································59 제2절 원가함수 추정방법 ·······································································66 ◆연습문제 객관식 / 91 ◆연습문제 주관식 / 98 제4장 원가-조업도-이익 분석 ····························103 제1절 CVP 분석의 용어와 가정 ··························································105 제2절 손익분기점분석 ···········································································108 제3절 민감도 분석 ················································································116 제4절 CVP 분석의 의사결정에의 이용 ···············································123 제5절 CVP 분석의 확장 ······································································124 제6절 불확실성하에서의 CVP 분석 ·····················································136 ◆연습문제 객관식 / 140 ◆연습문제 주관식 / 159 제5장 원가배부와 수익배부 ·······························165 제1절 원가배부의 목적 ·········································································167 제2절 원가배부기준 결정 시의 지침 ···················································167 제3절 보조부문 원가의 배부 ································································169 제4절 제조부문 제조간접원가의 배부 ··················································183 제5절 수익의 배부 ················································································188 ◆연습문제 객관식 / 192 ◆연습문제 주관식 / 203 제6장 개별원가계산 ·····································207 제1절 개별원가계산의 개요 ··································································209 제2절 개별원가계산의 의의 및 절차 ···················································209 제3절 개별원가계산의 절차 ··································································210 제4절 개별원가계산의 구분 ··································································222 ◆연습문제 객관식 / 234 ◆연습문제 주관식 / 241 제7장 종합원가계산 ·····································243 제1절 개별원가계산과 종합원가계산의 비교 ·······································245 제2절 종합원가계산의 기본개념 ···························································247 제3절 종합원가계산의 절차 ··································································248 제4절 종합원가계산의 물량 흐름 가정 ················································254 제5절 전공정원가 ··················································································272 ◆연습문제 객관식 / 284 ◆연습문제 주관식 / 296 제8장 공손회계 ·········································301 제1절 공손의 개요 ················································································303 제2절 물량 흐름 가정과 공손 ······························································305 제3절 공손의 회계처리 ·········································································306 제4절 종합예제 ·····················································································309 제5절 처분가치가 있는 공손품의 회계처리 ·········································338 ◆연습문제 객관식 / 346 ◆연습문제 주관식 / 360 제9장 결합원가계산 ·····································367 제1절 기본개념 ·····················································································369 제2절 결합원가의 배부 ·········································································370 제3절 부산물 회계 ················································································382 ◆연습문제 객관식 / 386 ◆연습문제 주관식 / 401 제10장 활동기준원가계산 ··································411 제1절 도입배경 ·····················································································413 제2절 전통적 원가계산시스템의 문제점 ··············································414 제3절 활동기준원가계산의 의의 및 절차 ············································419 제4절 활동기준원가계산 적용사례 ·······················································424 제5절 활동기준원가계산의 활용 ···························································433 제6절 활동기준원가계산의 유용성과 한계 ···········································442 ◆연습문제 객관식 / 444 ◆연습문제 주관식 / 458 해답 / 469 찾아보기 / 620 |
저자 소개 3
서울대학교를 졸업하고 동 대학교에서 경영학 박사학위(회계학전공)를 수여받았다. 가톨릭대학교 경영학부 회계학전공 교수로 재직했으며, 현재 경희대학교 경영대학 회계ㆍ세무학과 교수로 재직 중이다. 한국회계학회 상임이사, 한국경영학회 상임이사, 한국관리회계학회 상임이사, 한국경영교육학회 상임이사, 회계저널 편집위원으로 활동하였다. 또한 [한국 제조기업의 비대칭적 원가행태], [보험회사 활동기준원가계산 도입 사례연구] 등 다수의 논문을 발표하였다.
정형록의 다른 상품
국립강릉대학교를 졸업하고 숭실대학교에서 경영학 박사학위(회계학전공)를 받았다. 현재 안산대학 경영세무학부에서 교수로 재직 중이며, 한국관리회계학회 이사, 한국학교회계학회 상임이사, 교육인적자원부 학교회계기준제정 전문위원, 전산세무회계 자격시험 출제위원으로 활약하고 있다. 또한, [벤처기업 운영을 위한 엑셀 매크로 활용], [경영 실무를 위한 PC 활용], [21C 한국금융산업의 선진화 전략], [전산회계 1급 실기], [전산 세무 2급 실기], [전산회계 1ㆍ2급 실기 및 필기] 등의 저서와 [우리나라 제조업의 X-비효율성 분석], [원가 효율성의 가치 관련성에 관한 연구] 등
국립강릉대학교를 졸업하고 숭실대학교에서 경영학 박사학위(회계학전공)를 받았다. 현재 안산대학 경영세무학부에서 교수로 재직 중이며, 한국관리회계학회 이사, 한국학교회계학회 상임이사, 교육인적자원부 학교회계기준제정 전문위원, 전산세무회계 자격시험 출제위원으로 활약하고 있다. 또한, [벤처기업 운영을 위한 엑셀 매크로 활용], [경영 실무를 위한 PC 활용], [21C 한국금융산업의 선진화 전략], [전산회계 1급 실기], [전산 세무 2급 실기], [전산회계 1ㆍ2급 실기 및 필기] 등의 저서와 [우리나라 제조업의 X-비효율성 분석], [원가 효율성의 가치 관련성에 관한 연구] 등 다수의 논문을 발표하였다.
김재준의 다른 상품
서울대학교를 졸업하고 동 대학원에서 경영학 석사 및 박사학위(회계학전공)를 받았다. 공인회계사 시험에 합격하여 삼정회계법인에 근무하였고, 기획예산처(현, 기획재정부)에서 행정사무관으로 재직하였다. 현재 경희대학교 경영대학 회계ㆍ세무학과 교수로 재직 중이며, 한국회계학회 상임이사, 기획재정부 주관 공공기관 경영평가단 평가위원, 국무총리실 산하 경제ㆍ인문사회연구회 주관 국책연구원 평가단 평가위원, 행정고시 및 공직 적격성 평가(PSAT) 시험위원 등으로 활동하고 있다. 또한, [성과평가시스템에서의 목표설정], [피평가자의 인센티브와 성과분포], [연결감사품질의 결정요인에 관한 연구]
서울대학교를 졸업하고 동 대학원에서 경영학 석사 및 박사학위(회계학전공)를 받았다. 공인회계사 시험에 합격하여 삼정회계법인에 근무하였고, 기획예산처(현, 기획재정부)에서 행정사무관으로 재직하였다. 현재 경희대학교 경영대학 회계ㆍ세무학과 교수로 재직 중이며, 한국회계학회 상임이사, 기획재정부 주관 공공기관 경영평가단 평가위원, 국무총리실 산하 경제ㆍ인문사회연구회 주관 국책연구원 평가단 평가위원, 행정고시 및 공직 적격성 평가(PSAT) 시험위원 등으로 활동하고 있다. 또한, [성과평가시스템에서의 목표설정], [피평가자의 인센티브와 성과분포], [연결감사품질의 결정요인에 관한 연구], [감사인의 내부회계관리제도 구축과 관련한 비감사서비스 제공과 감사품질 사이의 관계] 등 다수의 논문을 발표하였다. 2009년에는 한국공인회계사회로부터 [회계와 감사 연구] 우수논문상을, 2012년에는 한국회계학회로부터 [회계학연구] 우수논문상을 받았다.
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품목정보
- 발행일
- 2023년 10월 30일
- 쪽수, 무게, 크기
- 624쪽 | 188*257*35mm
- ISBN13
- 9788925418308
35,000원
총 1개
35,000원
