원가관리사 1급

머리말 ············································································································· 3


제 1 부 관리회계 ································································································· 15
제 1 장 종합원가계산 ···························································································17
1. 종합원가계산의 의의와 흐름 ··································································17
2. 종합원가계산의 기본개념 ········································································19
3. 종합원가계산의 절차 ·············································································20
4. 종합원가계산의 물량 흐름 가정 ····························································26
5. 종합원가계산 실무를 위한 사례 ····························································38
문제 및 설명 ··································································································47

제 2 장 결합원가계산 ···························································································61
1. 기본개념 ····································································································61
2. 결합원가의 배부 ·······················································································62
문제 및 설명 ··································································································68

제 3 장 활동기준원가계산 ·····················································································75
1. 도입 배경 ··································································································75
2. 전통적 원가계산시스템의 문제점 ···························································76
3. 활동기준원가계산의 의의 및 절차 ·························································77
4. 전통적 원가계산과 활동기준원가계산의 비교 ······································82
5. 활동기준원가계산의 유용성과 한계 ·······················································83
문제 및 설명 ··································································································86

제 4 장 원가행태의 결정 ·······················································································91
1. 원가함수 ····································································································91
2. 원가함수 추정 ···························································································95
3. 비선형 원가함수와 학습곡선 ··································································98
문제 및 설명 ································································································101

제 5 장 원가-조업도-이익 분석 ···········································································109
1. 원가ㆍ조업도ㆍ이익분석의 개요 ···························································109
2. CVP 분석의 용어와 가정 ·····································································110
3. CVP 분석의 특징 ··················································································113
4. CVP 분석의 기본개념 ···········································································114
5. CVP 분석을 위한 공식 ·········································································116
6. 손익분기점을 내기 위한 전략 ······························································119
7. 업체별 손익분기점 비교 분석 예시 ····················································121
8. BEP 분석과 MATRIX 전략 ·································································122
문제 및 설명 ································································································127

제 6 장 표준원가와 차이분석 ···············································································135
1. 표준원가계산의 의의와 설정 방법 ······················································135
2. 표준원가계산을 통한 원가차이 분석 ···················································139
3. 직접재료원가차이ㆍ직접노무원가차이ㆍ제조간접원가차이 분석 ······140
문제 및 설명 ································································································149

제 7 장 전부원가계산과 변동원가계산 ·································································155
1. 전부원가계산과 변동원가계산의 개요 ·················································155
2. 변동원가계산의 유용성 ·········································································156
3. 기준조업도 ······························································································158
4. 각 원가계산 방법의 영업이익 차이조정 ·············································160
문제 및 설명 ································································································162


제 2 부 중급회계 ······························································································ 167
제 8 장 재무회계의 이해 ······················································································169
1. 회계의 기본개념 ·····················································································169
2. 재무회계의 개념체계 ·············································································171
3. 일반적으로 인정된 회계원칙 ································································178
문제 및 설명 ································································································181

제 9 장 재무제표 ·······························································································185
1. 회계거래와 회계의 순환과정 ································································185
2. 재무제표의 목적과 종류 ·······································································191
문제 및 설명 ································································································203

제10장 유동자산 ··································································································207
1. 당좌자산 ··································································································207
2. 재고자산 ··································································································215
문제 및 설명 ································································································233

제11장 비유동자산 ·······························································································241
1. 유형자산 ··································································································241
2. 무형자산 ··································································································265
문제 및 설명 ································································································270

제12장 부채회계 ··································································································277
1. 부채의 기본개념 ·····················································································277
2. 충당부채와 우발부채 ·············································································279
3. 사채회계 ··································································································284
문제 및 설명 ································································································293

제13장 자본 ········································································································299
1. 자본의 의의와 분류 ···············································································299
2. 자본변동 거래 ························································································301
3. 이익잉여금 회계 ·····················································································307
4. 자본변동표 ······························································································315
문제 및 설명 ································································································318

제14장 수익과 비용 ·····························································································325
1. 수익의 의의와 인식 ···············································································325
2. 재화의 판매거래 ·····················································································327
3. 용역의 제공거래 ·····················································································333
문제 및 설명 ································································································340

찾아보기 ··········································································································· 343