원가회계의 이해

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· 제목 : 원가회계의 이해 (제3판)
· 분류 : 국내도서 > 대학교재/전문서적 > 경상계열 > 세무/회계
· ISBN : 9788925418308
· 쪽수 : 624쪽
· 출판일 : 2023-10-30

책 소개

회계원리를 학습한 독자들이 조직에서 발생하는 원가의 개념과 그 중요성을 깨닫고, 해당 조직의 경영활동에 관련된 각종 원가 정보를 기본적으로 마련할 수 있도록 구성된 교재다. 제1장과 제2장에서는 회계의 체계와 원가회계시스템을 학습하고 원가 개념을 배울 수 있게 구성하였다.

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 / 55

제3장 원가행태의 결정 ····································57
제1절 원가함수 ·······················································································59
제2절 원가함수 추정방법 ·······································································66
✦연습문제 객관식 / 91
✦연습문제 주관식 / 98

제4장 원가-조업도-이익 분석 ····························103
제1절 CVP 분석의 용어와 가정 ··························································105
제2절 손익분기점분석 ···········································································108
제3절 민감도 분석 ················································································116
제4절 CVP 분석의 의사결정에의 이용 ···············································123
제5절 CVP 분석의 확장 ······································································124
제6절 불확실성하에서의 CVP 분석 ·····················································136
✦연습문제 객관식 / 140
✦연습문제 주관식 / 159

제5장 원가배부와 수익배부 ·······························165
제1절 원가배부의 목적 ·········································································167
제2절 원가배부기준 결정 시의 지침 ···················································167
제3절 보조부문 원가의 배부 ································································169
제4절 제조부문 제조간접원가의 배부 ··················································183
제5절 수익의 배부 ················································································188
✦연습문제 객관식 / 192
✦연습문제 주관식 / 203

제6장 개별원가계산 ·····································207
제1절 개별원가계산의 개요 ··································································209
제2절 개별원가계산의 의의 및 절차 ···················································209
제3절 개별원가계산의 절차 ··································································210
제4절 개별원가계산의 구분 ··································································222
✦연습문제 객관식 / 234
✦연습문제 주관식 / 241

제7장 종합원가계산 ·····································243
제1절 개별원가계산과 종합원가계산의 비교 ·······································245
제2절 종합원가계산의 기본개념 ···························································247
제3절 종합원가계산의 절차 ··································································248
제4절 종합원가계산의 물량 흐름 가정 ················································254
제5절 전공정원가 ··················································································272
✦연습문제 객관식 / 284
✦연습문제 주관식 / 296

제8장 공손회계 ·········································301
제1절 공손의 개요 ················································································303
제2절 물량 흐름 가정과 공손 ······························································305
제3절 공손의 회계처리 ·········································································306
제4절 종합예제 ·····················································································309
제5절 처분가치가 있는 공손품의 회계처리 ·········································338
✦연습문제 객관식 / 346
✦연습문제 주관식 / 360

제9장 결합원가계산 ·····································367
제1절 기본개념 ·····················································································369
제2절 결합원가의 배부 ·········································································370
제3절 부산물 회계 ················································································382
✦연습문제 객관식 / 386
✦연습문제 주관식 / 401

제10장 활동기준원가계산 ··································411
제1절 도입배경 ·····················································································413
제2절 전통적 원가계산시스템의 문제점 ··············································414
제3절 활동기준원가계산의 의의 및 절차 ············································419
제4절 활동기준원가계산 적용사례 ·······················································424
제5절 활동기준원가계산의 활용 ···························································433
제6절 활동기준원가계산의 유용성과 한계 ···········································442
✦연습문제 객관식 / 444
✦연습문제 주관식 / 458

해답 / 469
찾아보기 / 620

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