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/ 45
?연습문제 주관식/ 52

제3장 원가행태의 결정······································································ 55
제1절 원가함수························································································· 57
제2절 원가함수 추정방법········································································· 64
?연습문제 객관식/ 87
?연습문제 주관식/ 93

제4장 원가-조업도-이익 분석·························································· 99
제1절 CVP분석의 용어와 가정······························································· 101
제2절 손익분기점분석············································································ 104
제3절 민감도 분석·················································································· 112
제4절 CVP분석의 의사결정에의 이용···················································· 119
제5절 CVP분석의 확장·········································································· 120
제6절 불확실성하에서의 CVP 분석······················································· 130
?연습문제 객관식/ 134
?연습문제 주관식/ 153

제5장 원가배부와 수익배부····························································· 159
제1절 원가배부의 목적············································································ 161
제2절 원가배부기준 결정 시의 지침······················································ 161
제3절 보조부문원가의 배부···································································· 163
제4절 제조부문 제조간접원가의 배부···················································· 176
제5절 수익의 배부················································································· 180
?연습문제 객관식/ 183
?연습문제 주관식/ 195

제6장 개별원가계산·········································································· 199
제1절 개별원가계산의 개요···································································· 201
제2절 개별원가계산의 의의 및 절차······················································ 201
제3절 개별원가계산의 절차··································································· 202
제4절 개별원가계산의 구분···································································· 212
?연습문제 객관식/ 222
?연습문제 주관식/ 230

제7장 종합원가계산·········································································· 233
제1절 개별원가계산과 종합원가계산의 비교·········································· 235
제2절 종합원가계산의 기본개념···························································· 237
제3절 종합원가계산의 절차··································································· 238
제4절 종합원가계산의 물량 흐름 가정·················································· 244
제5절 전공정원가··················································································· 259
?연습문제 객관식/ 271
?연습문제 주관식/ 284

제8장 공손회계················································································· 289
제1절 공손의 개요·················································································· 291
제2절 물량 흐름 가정과 공손································································ 292
제3절 공손의 회계처리·········································································· 293
제4절 종합예제······················································································· 297
제5절 처분가치가 있는 공손품의 회계처리··········································· 323
?연습문제 객관식/ 330
?연습문제 주관식/ 341

제9장 결합원가계산·········································································· 349
제1절 기본개념······················································································· 351
제2절 결합원가의 배부·········································································· 352
제3절 부산물 회계················································································· 362
?연습문제 객관식/ 365
?연습문제 주관식/ 376

제10장 활동기준원가계산·································································· 387
제1절 도입배경······················································································· 389
제2절 전통적 원가계산시스템의 문제점················································ 390
제3절 활동기준원가계산의 의의 및 절차·············································· 394
제4절 활동기준원가계산 적용사례························································ 400
제5절 활동기준원가계산의 활용···························································· 407
제6절 활동기준원가계산의 유용성과 한계············································· 415
?연습문제 객관식/ 417
?연습문제 주관식/ 430

해답/ 441