원가회계의 이해

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· 제목 : 원가회계의 이해 (2판)
· 분류 : 국내도서 > 대학교재/전문서적 > 경상계열 > 세무/회계
· ISBN : 9788925415970
· 쪽수 : 612쪽
· 출판일 : 2021-06-10

책 소개

기업 등 영리조직과 정부 등 비영리조직에서 원가회계가 기본적으로 기능해야 할 것에 역점을 두었다. 회계가 가진 조직적 맥락과 사회적 맥락을 이해하고, 더욱 투명한 원가정보를 제공할 수 있도록 본서를 저작한 것이다.

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/ 47
✦연습문제 주관식/ 54

제3장 원가행태의 결정······································································· 57
제1절 원가함수 ·······················································································59
제2절 원가함수 추정방법 ·······································································66
✦연습문제 객관식/ 90
✦연습문제 주관식/ 96

제4장 원가-조업도-이익 분석························································ 101
제1절 CVP 분석의 용어와 가정 ··························································103
제2절 손익분기점분석 ···········································································106
제3절 민감도 분석 ················································································114
제4절 CVP 분석의 의사결정에의 이용 ···············································121
제5절 CVP 분석의 확장 ······································································122
제6절 불확실성하에서의 CVP 분석 ·····················································134
✦연습문제 객관식/ 138
✦연습문제 주관식/ 156

제5장 원가배부와 수익배부····························································· 161
제1절 원가배부의 목적 ·········································································163
제2절 원가배부기준 결정 시의 지침 ···················································163
제3절 보조부문 원가의 배부 ································································165
제4절 제조부문 제조간접원가의 배부 ··················································179
제5절 수익의 배부 ················································································184
✦연습문제 객관식/ 188
✦연습문제 주관식/ 199

제6장 개별원가계산·········································································· 203
제1절 개별원가계산의 개요 ··································································205
제2절 개별원가계산의 의의 및 절차 ···················································205
제3절 개별원가계산의 절차 ··································································206
제4절 개별원가계산의 구분 ··································································218
✦연습문제 객관식/ 230
✦연습문제 주관식/ 238

제7장 종합원가계산·········································································· 239
제1절 개별원가계산과 종합원가계산의 비교 ·······································241
제2절 종합원가계산의 기본개념 ···························································243
제3절 종합원가계산의 절차 ··································································244
제4절 종합원가계산의 물량 흐름 가정 ················································250
제5절 전공정원가 ··················································································268
✦연습문제 객관식/ 280
✦연습문제 주관식/ 292

제8장 공손회계·················································································· 297
제1절 공손의 개요 ················································································299
제2절 물량 흐름 가정과 공손 ······························································301
제3절 공손의 회계처리 ·········································································302
제4절 종합예제 ·····················································································306
제5절 처분가치가 있는 공손품의 회계처리 ·········································333
✦연습문제 객관식/ 341
✦연습문제 주관식/ 354

제9장 결합원가계산·········································································· 361
제1절 기본개념 ·····················································································363
제2절 결합원가의 배부 ·········································································364
제3절 부산물 회계 ················································································376
✦연습문제 객관식/ 380
✦연습문제 주관식/ 393

제10장 활동기준원가계산·································································· 403
제1절 도입배경 ·····················································································405
제2절 전통적 원가계산시스템의 문제점 ··············································406
제3절 활동기준원가계산의 의의 및 절차 ············································411
제4절 활동기준원가계산 적용사례 ·······················································416
제5절 활동기준원가계산의 활용 ···························································425
제6절 활동기준원가계산의 유용성과 한계 ···········································434
✦연습문제 객관식/ 436
✦연습문제 주관식/ 450

해답/ 461
찾아보기/ 605

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