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