객관식 원가관리회계

Ⅰ. 재무보고를 위한 원가계산 • 1
제1장 원가의 흐름과 배분 • 3
1. 제조원가의 흐름 ···································································································3
2. 개별원가계산 ········································································································9
3. 정상개별원가계산 ······························································································17
연습문제 ···················································································································23
연습문제 해답 ·········································································································46
제2장 활동기준원가계산 • 67
1. 활동기준원가계산의 의의 ·················································································67
2. 활동기준원가계산의 절차 ·················································································70
3. 활동기준원가계산의 특징 ·················································································72
4. 고객수익성 분석과 고객유형 ···········································································75
5. 원가의 배분 ········································································································77
연습문제 ···················································································································79
연습문제 해답 ·········································································································91
제3장 종합원가계산 • 98
1. 종합원가계산의 의의 ························································································98
2. 전공정원가의 개념과 적용 ············································································101
3. 공손품원가 ·······································································································103
4. 작업공정별 원가계산 ······················································································110
연습문제 ·················································································································114
연습문제 해답 ·······································································································132
제4장 결합원가계산 • 151
1. 결합원가의 배분방법 ······················································································151
2. 복수의 분리점이 있는 경우의 결합원가배분 ·············································154
3. 재공품이 존재하는 경우 ················································································156
4. 부산물과 작업폐물의 회계처리 ·····································································160
연습문제 ·················································································································163
연습문제 해답 ·······································································································175
제5장 표준원가계산 • 186
1. 표준원가계산의 의의 ······················································································186
2. 원가차이의 분석 ······························································································189
3. 변동제조간접원가 차이분석 ··········································································192
4. 고정제조간접원가 차이분석 ··········································································195
5. 제조간접원가 차이분석－2분법과 3분법 ····················································199
6. 표준종합원가계산 ····························································································202
연습문제 ·················································································································213
연습문제 해답 ·······································································································229
제6장 변동원가계산 • 245
1. 전부/변동/초변동원가계산의 개요 ································································245
2. 전부/변동/초변동원가계산의 장단점 ····························································250
3. 종합원가계산에서의 적용 ··············································································250
4. 표준원가계산에서의 비교 ··············································································253
연습문제 ·················································································································258
연습문제 해답 ·······································································································274

Ⅱ. 의사결정과 성과평가를 위한 관리회계 • 286
제7장 원가추정과 학습곡선 • 288
1. 원가추정 ···········································································································288
2. 학습곡선 ···········································································································290
연습문제 ·················································································································293
연습문제 해답 ·······································································································302
제8장 CVP분석 • 309
1. CVP분석의 의의 ······························································································309
2. 기본적인 CVP분석 ··························································································309
3. 현금흐름분기점 분석 ······················································································314
4. 복수제품의 CVP분석 ····················································································· 315
5. 비선형함수인 경우의 CVP분석 ·····································································317
6. 전부원가계산에서의 CVP분석 ······································································319
7. 활동기준원가계산에서의 CVP분석 ·······························································323
연습문제 ·················································································································329
연습문제 해답 ·······································································································346
제9장 단기적 의사결정문제 • 360
1. 관련원가분석의 의의 ······················································································360
2. 특별주문의 수락의사결정 ··············································································361
3. 부품의 외부구입 의사결정 ············································································363
4. 보조부문의 유지 또는 폐쇄 의사결정 ·························································364
5. 제품라인의 유지여부 ······················································································367
6. 제약요소가 존재하는 경우의 의사결정 ·······················································368
연습문제 ·················································································································373
연습문제 해답 ·······································································································392
제10장 불확실성하의 의사결정과 CVP분석 • 406
1. 불확실성하의 의사결정 ··················································································406
2. 불완전정보의 기대가치 ··················································································409
3. 통계적 분석−이산분포 ··················································································411
4. 통계적 분석−정규분포 ··················································································413
5. 통계적 분석−균등분포 ··················································································415
6. 의사결정수를 이용한 분석 ············································································416
연습문제 ·················································································································418
연습문제 해답 ·······································································································425
제11장 투자의사결정 • 431
1. 투자의사결정의 의의 ······················································································431
2. 투자안의 경제성 평가방법 ············································································433
연습문제 ·················································································································437
연습문제 해답 ·······································································································441
제12장 종합예산 • 444
1. 예산의 의의 ······································································································444
2. 예산의 순기능과 역기능 ················································································445
3. 예산의 유형 ······································································································445
4. 참여예산 ···········································································································446
5. 예산편성의 최근 이슈 ····················································································447
6. 종합예산의 편성 ······························································································448
7. 현금예산의 수립 ······························································································450
연습문제 ·················································································································453
연습문제 해답 ·······································································································459
제13장 책임회계제도와 성과평가 • 463
1. 분권화 ···············································································································463
2. 책임회계제도의 개요 ······················································································464
3. 원가중심점의 성과평가 ··················································································467
4. 수익중심점의 성과평가 ··················································································469
5. 복수제품과 복수생산요소의 차이분석 ·························································472
6. 투자중심점의 성과평가 ··················································································478
연습문제 ·················································································································480
연습문제 해답 ·······································································································495
제14장 대체가격결정 • 505
1. 대체가격의 개념과 결정기준 ········································································505
2. 대체가격의 결정방법 ······················································································506
3. 목표일치성 기준에 따른 대체가격의 책정범위 ·········································507
4. 다국적기업의 대체가격결정 ··········································································516
연습문제 ·················································································································520
연습문제 해답 ·······································································································529
제15장 전략적 원가관리와 성과평가 • 537
1. 전략적 원가관리 ······························································································537
2. 균형성과표(balanced score card : BSC) ····················································539
3. 생산성의 평가 ··································································································545
4. 성과측정치의 선택 ··························································································547
5. 수명주기원가관리 ····························································································550
6. 원가기획과 목표원가 ······················································································552
7. 카이젠원가관리 ································································································554
8. 품질원가관리 ····································································································554
9. 활동기준경영 ····································································································558
연습문제 ·················································································································565
연습문제 해답 ·······································································································577
제16장 재고관리와 제약이론 및 대리인이론 • 584
1. 전통적 재고관리시스템 ··················································································548
2. 적시생산시스템 ································································································585
3. 제약이론 ···········································································································589
연습문제 ·················································································································602
연습문제 해답 ·······································································································611