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제 1 부 원가회계 ································································································ 15 제 1 장 원가회계의 기본 개념과 분류 ····························································17 1. 원가회계의 기본 개념 ·································································17 2. 회계의 분류 ··················································································18 3. 원가의 정의 ··················································································18 4. 추적 가능성에 의한 분류방법 ···················································19 5. 원가행태에 따른 분류 방법 ·······················································21 6. 원가의 분류 ··················································································27 문제 및 설명 ·····················································································31 제 2 장 원가회계의 흐름 ··················································································39 1. 제조기업 경영활동 과정 ·····························································39 2. 원가의 흐름과 집계 ··································································40 3. 제조 활동에 따른 제조원가의 구성요소 및 흐름 ···················44 4. 원가요소별 원가계산 방법 ·························································45 문제 및 설명 ·····················································································49 제 3 장 제조기업의 재고자산 흐름 ··································································59 1. 재고자산의 개념 ··········································································59 문제 및 설명 ·····················································································70 제 4 장 제조원가명세서 작성 ···········································································75 1. 제조원가명세서의 작성 ·······························································75 2. 재무제표와 제조원가명세서와의 관계 ······································76 문제 및 설명 ·····················································································78 제 5 장 실제개별원가계산 ················································································85 1. 개별원가계산의 개요 ···································································85 2. 개별원가계산의 의의 ···································································85 3. 개별원가계산의 절차 ···································································86 4. 원가대상 작업의 설정 ·································································87 5. 개별원가계산의 구분 ···································································95 문제 및 설명 ·····················································································98 제 6 장 정상개별원가계산 ··············································································107 1. 정상개별원가계산의 개요 ·························································107 2. 정상개별원가계산의 절차 ·························································108 3. 제조간접원가 과대(소)배부액의 회계처리 ······························114 문제 및 설명 ···················································································120 제 7 장 부문별 원가계산 ···············································································129 1. 원가배부의 목적 ········································································129 2. 원가배부기준 결정 시의 지침 ·················································130 3. 부문별 원가계산 절차 ······························································131 4. 보조부문원가의 배부 ································································131 5. 보조부문원가의 배부방법 ·························································133 6. 제조부문 제조간접비의 배부 ···················································148 문제 및 설명 ···················································································153 제 2 부 회계원리 ·······························································································163 제 8 장 회계의 기초개념과 기록원리 ····························································165 1. 회계의 기초개념 ········································································165 2. 거래와 회계의 순환과정 ···························································167 문제 및 설명 ···················································································173 제 9 장 재무제표 요소 ···················································································177 1. 재무상태표 계정 ········································································177 2. 손익계산서 계정 ········································································184 문제 및 설명 ···················································································189 제10장 결산회계 ···························································································193 1. 결산의 의의 ···············································································193 2. 이연항목과 발생항목 ································································193 3. 자산의 평가 ···············································································196 4. 부채의 평가 ···············································································205 문제 및 설명 ···················································································206 제11장 재무상태표와 손익계산서의 표시 ·····················································213 1. 재무상태표의 표시 ····································································213 2. 손익계산서의 표시 ····································································214 문제 및 설명 ···················································································216 찾아보기 ··········································································································· 218 |
저자 소개 5
숭실대학교 대학원에서 회계세무학과 석사학위를 수여받았다. 현재 (주)한국경영회계연구원 대표이사로 있으면서, 안산대학교 세무회계과 겸임교수로 재직 중이다. 경력으로는 중소벤처기업부 상시경영자문서비스, 수출전문가, 기업혁신진단 컨설턴트, 비지니스 지원단 클리닉 위원, 울산광역시 중소기업 종합지원센터 중소기업 출장교육 전문강사, 시흥상공회의소 기업애로해소를 위한 상담전문위원으로 활동하였다. 또한, [4차 산업 혁명에 맞는 관리회계 교육편성(안)], [공정별 원가계산을 위한 실무적 접근방법], [자동 손익분기점 분석과 점수평가방법], [재무제표 알고리즘을 통한 원가분석], [High-L
숭실대학교 대학원에서 회계세무학과 석사학위를 수여받았다. 현재 (주)한국경영회계연구원 대표이사로 있으면서, 안산대학교 세무회계과 겸임교수로 재직 중이다. 경력으로는 중소벤처기업부 상시경영자문서비스, 수출전문가, 기업혁신진단 컨설턴트, 비지니스 지원단 클리닉 위원, 울산광역시 중소기업 종합지원센터 중소기업 출장교육 전문강사, 시흥상공회의소 기업애로해소를 위한 상담전문위원으로 활동하였다. 또한, [4차 산업 혁명에 맞는 관리회계 교육편성(안)], [공정별 원가계산을 위한 실무적 접근방법], [자동 손익분기점 분석과 점수평가방법], [재무제표 알고리즘을 통한 원가분석], [High-Low Method를 활용한 원, 부자재 수급과 투입에 따른 상관관계를 통한 재료비 관리 방법 실무] 등 다수의 논문을 발표하였으며, [제품생산관리장치 및 방법]으로 특허 출원 중에 있다.
서울대학교를 졸업하고 숭실대학교에서 경영학 박사학위(회계학전공)를 수여받았다. 현재 덕성여자대학교 회계학과 교수로 재직 중이다. 한국회계학회 부회장, 대한회계학회 부회장, 한국사회적기업진흥원 감사, 금융위원회 회계제도심의위원회 위원 등으로 활동하였다. 또한 [한국공항공사의 합리적 예산편성 및 운영방안], [사회적기업 회계 개선방안], [IFRS하 재무제표분석] 등 다수의 논문을 발표하였다.
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.
안산대학교 세무회계학과 교수로 재직 중이며 수원대학교에서 경영학박사(회계학전공)학위를 수여받았다. 안산대학교에서 학생취업지원부처장, 기획처장의 보직을 역임하였으며 안산시지방보조금심의위원, 안산시 지방재정공시심의위원 및 투융자심사위원회, 안산도시공사 성과관리위원, 한국회계학회 상임이사, 한국세무회계학회 상임이사로 활동하고 있다. 또한 성과관리시스템 도입에 따른 표준화된 대학경영효율화 정책에 관한 연구, 대규모기업집단의 내부거래 결정요인과 주식수익률, 코스닥신규상장기업의 실물활동이익조정 등 논문을 발표하였으며, 회계원리이해(공저, 형설), 부가가치세법강의(공저, 탑21), 최신회계원
안산대학교 세무회계학과 교수로 재직 중이며 수원대학교에서 경영학박사(회계학전공)학위를 수여받았다. 안산대학교에서 학생취업지원부처장, 기획처장의 보직을 역임하였으며 안산시지방보조금심의위원, 안산시 지방재정공시심의위원 및 투융자심사위원회, 안산도시공사 성과관리위원, 한국회계학회 상임이사, 한국세무회계학회 상임이사로 활동하고 있다. 또한 성과관리시스템 도입에 따른 표준화된 대학경영효율화 정책에 관한 연구, 대규모기업집단의 내부거래 결정요인과 주식수익률, 코스닥신규상장기업의 실물활동이익조정 등 논문을 발표하였으며, 회계원리이해(공저, 형설), 부가가치세법강의(공저, 탑21), 최신회계원리이해(공저, 삼영사) 등의 교재를 저술하였다.
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.
관련 분류
품목정보
- 발행일
- 2021년 03월 25일
- 쪽수, 무게, 크기
- 224쪽 | 188*257*20mm
- ISBN13
- 9788925415871
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