원가회계의 이해 책 가격비교

책 이미지

책 정보

· 제목 : 원가회계의 이해
· 분류 : 국내도서 > 대학교재/전문서적 > 경상계열 > 세무/회계
· ISBN : 9788925413372
· 쪽수 : 590쪽

책 소개

회계의 체계와 원가회계시스템을 학습하고 원가개념을 배움으로써 조직에서 회계전문가가 어떠한 역할을 수행하는지를 전반적으로 파악할 수 있도록 하였고, 원가행태의 결정과 원가-조업도-이익분석 등을 학습한다.

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

저자소개

김재준 (지은이) 정보 더보기

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.

펼치기

김재준의 다른 책 >

정형록 (지은이) 정보 더보기

서울대학교를 졸업하고 동 대학교에서 경영학 박사학위(회계학전공)를 받았다. 가톨릭대학교 경영학부 회계학전공 교수로 재직했으며, 현재 경희대학교 경영대학 회계ㆍ세무학과 교수로 재직 중이며, 한국회계학회 부회장, 한국관리회계학회 윤리위원장, 한국경영학회 상임이사 등으로 활동하고 있다. 또한, [한국 제조기업의 비대칭적 원가행태], [보험회사 활동기준원가계산 도입 사례연구] 등 다수의 논문을 발표하였다.

펼치기

정형록의 다른 책 >

최연식 (지은이) 정보 더보기

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 및 한국관리회계학회 등 회계 관련 학회의 (상임)이사, 증권선물위원회 감리위원, 기획재정부 등 정부 주관 공공기관 경영평가단의 평가위원, 한국조세재정연구원의 국가회계 자문위원, 행정고시 및 공직 적격성 평가(PSAT) 등의 시험위원 등으로 활동하고 있다. 또한, [Bargaining power and budget ratcheting: Evidence from South Korean local governments (MAR, 2021)], [Auditors’ Strategic Audit Pricing: Evidence from the Pre- and Post-IFRS Periods (AJPT, 2018)], [The Impact of Information Asymmetry and Participative Target-Setting on Target Ratcheting and Incentives (PPMR, 2018)], [The Impact of Mandatory versus Voluntary Auditor Switches on Stock Liquidity: Some Korean Evidence (BAR, 2015)] 등 다수의 논문을 발표하였다. 2009년에는 한국공인회계사회로부터 [회계와 감사 연구] 우수논문상을, 2012년과 2016년에는 한국회계학회로부터 [회계학연구]와 [회계저널] 우수논문상을 받았다.

펼치기

최연식의 다른 책 >