원가회계의 이해(3판)(양장본 Hardcover)
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본 교재는 회계원리를 학습한 독자들이 조직에서 발생하는 원가의 개념과 그 중요성을 깨닫고, 해당 조직의 경영활동에 관련된 각종 원가 정보를 기본적으로 마련할 수 있도록 다음과 같이 구성되었다.
첫째로, 제1장과 제2장에서는 회계의 체계와 원가회계시스템을 학습하고 원가 개념을 배움으로써 조직에서 회계전문가가 어떠한 역할을 수행하는지를 전반적으로 파악할 수 있도록 하였다. 이는 영리 조직은 물론이거니와 비영리조직에서도 원가회계에 대한 중요성이 높아지고 있는 상황에서 원가회계의 기본적인 체계를 학습할 수 있는 데 초점을 둔 것이다.
둘째로, 제3장과 제4장에서는 원가행태의 결정과 원가-조업도-이익분석을 학습함으로써 원가란 무엇이며, 시계열적으로나 횡단면적으로 원가는 어떻게 움직이는지, 기본적으로 조직의 수익성 확보와 원가분석에 대하여 파악할 수 있게 하였다. 이는 원가추정과 함께 원가 및 조업도 그리고 이익이 어떠한 관계성을 갖는지를 학습하기 위함이다.
셋째로, 앞부분에서 원가와 원가추정의 기본을 공부한 후, 제5장에서는 원가배부와 수익배부에 대하여 학습함으로써 조직의 경영활동을 위한 각종 원가계산을 하는 데 주춧돌이 될 수 있도록 하였다.
넷째로, 제6장부터 제9장까지 개별원가계산과 종합원가계산 및 공손회계 그리고 결합원가계산을 공부함으로써 전통적인 원가회계를 파악하게 하였고, 제10장에서는 원가대상을 활동에 두는 활동원가계산에 대해서도 배운다. 이렇게 본서는 독자들이 다양한 원가계산에 따른 정보를 마련할 수 있는 기량을 연마하는 데 초점을 두었다.
이처럼 본 교재는 기업 등 영리 조직과 정부 등 비영리조직에서 원가회계가 기본적으로 기능해야 할 것에 역점을 두었다.
첫째로, 제1장과 제2장에서는 회계의 체계와 원가회계시스템을 학습하고 원가 개념을 배움으로써 조직에서 회계전문가가 어떠한 역할을 수행하는지를 전반적으로 파악할 수 있도록 하였다. 이는 영리 조직은 물론이거니와 비영리조직에서도 원가회계에 대한 중요성이 높아지고 있는 상황에서 원가회계의 기본적인 체계를 학습할 수 있는 데 초점을 둔 것이다.
둘째로, 제3장과 제4장에서는 원가행태의 결정과 원가-조업도-이익분석을 학습함으로써 원가란 무엇이며, 시계열적으로나 횡단면적으로 원가는 어떻게 움직이는지, 기본적으로 조직의 수익성 확보와 원가분석에 대하여 파악할 수 있게 하였다. 이는 원가추정과 함께 원가 및 조업도 그리고 이익이 어떠한 관계성을 갖는지를 학습하기 위함이다.
셋째로, 앞부분에서 원가와 원가추정의 기본을 공부한 후, 제5장에서는 원가배부와 수익배부에 대하여 학습함으로써 조직의 경영활동을 위한 각종 원가계산을 하는 데 주춧돌이 될 수 있도록 하였다.
넷째로, 제6장부터 제9장까지 개별원가계산과 종합원가계산 및 공손회계 그리고 결합원가계산을 공부함으로써 전통적인 원가회계를 파악하게 하였고, 제10장에서는 원가대상을 활동에 두는 활동원가계산에 대해서도 배운다. 이렇게 본서는 독자들이 다양한 원가계산에 따른 정보를 마련할 수 있는 기량을 연마하는 데 초점을 두었다.
이처럼 본 교재는 기업 등 영리 조직과 정부 등 비영리조직에서 원가회계가 기본적으로 기능해야 할 것에 역점을 두었다.
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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
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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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.
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