도서 소개

공인회계사와 세무사 1차 시험의 객관식 시험을 대비할 수 있는 객관식 원가관리회계 문제집이다. 이론요약부분과 실전연습문제로 구성하였다. 원가관리회계의 계산논리를 정리할 수 있도록 주요 계산유형에 대해서는 주관식 예제를 넣었다. 제약이론, 균형성과표, 목표원가, 품질원가, 대리인이론에 대한 이론정리와 출제예상문제를 보강하였고, 실전연습문제에 응용심화문제를 별도로 분리하였다.

  출판사 리뷰

본 교재는 공인회계사와 세무사 1차 시험의 객관식 시험을 준비하는 수험생들이 원가관리회계 객관식 문제를 숙달할 수 있도록 구성된 연습서이다.
원가관리회계는 이론적인 내용을 정확하게 이해하더라도 객관식 문제에서 응용되는 내용을 숙지하지 않으면 정답을 찾는데 시간이 많이 소요되고 실수를 할 가능성도 높다. 따라서 1차 시험에서 좋은 성과를 얻으려면 실전문제의 유형과 접근방법을 미리 접해보고 숙달해야 한다. 따라서 본 교재의 목적은 체계적이면서 효과적으로 1차 시험의 객관식 문제에 대한 실전대비능력을 높이는 것이다.

이런 목적을 위해 본 교재는 다음과 같은 특징을 가지도록 구성하였다.

첫째, 이론요약부분과 실전연습문제로 구성하였다. 이론요약부분에서는 원가관리회계 기본서의 내용을 빠르게 정리할 수 있도록 기본서와 동일한 체계로 구성하였다. 실전연습문제는 최근까지 출제된 공인회계사, 세무사 기출문제를 모두 반영해서 최근의 출제경향을 파악하고 해당 단원의 내용을 완벽하게 정리하여 실전대비에 만전을 기하도록 하였다.

둘째, 원가관리회계의 계산논리를 정리할 수 있도록 주요 계산유형에 대해서는 주관식 예제를 넣었다. 원가관리회계는 계산문제가 많이 출제되는데 이런 주제를 정리하기 위해서는 작은 크기의 주관식문제를 체계적으로 정리하는 것이 가장 효율적이다. 이를 위해 각 단원별로 정리해야 하는 계산유형을 이론요약부분에 예제로 구성했으며 이 예제들을 잘 연습하면 원가관리회계 계산문제들을 체계적으로 정리할 수 있도록 하였다.

셋째, 원가관리회계는 최신이론의 서술형 출제비중이 높다. 이에 대비하기 위해 제약이론, 균형성과표, 목표원가, 품질원가, 대리인이론에 대한 이론정리와 출제예상문제를 보강하였다.

넷째, 실전연습문제에 응용심화문제를 별도로 분리하였다. 최근의 기출문제 중에서는 응용이 많이 되어 원가관리의 계산논리를 완벽하게 숙지한 뒤에 풀여야 하는 난이도가 높은 문제들이 일부 출제되고 있다. 이런 유형의 기출문제를 대비하기 위해 각 장별로 복합적인 이해가 필요한 문제들은 실전연습문제의 마지막에 별도로 분리해서 수험생들이 기본연습을 한 뒤에 풀 수 있도록 하였다.

본 교재를 구성하면서 공인회계사와 세무사 수험생들이 공부하면서 아쉬워하는 점을 최대한 반영하기 위해 많은 수험생의 의견을 듣고 이를 반영하도록 노력하였다. 또한, 원가관리회계가 새로운 이론이 많이 생기고 출제되고 있으므로 이를 신속하게 이 책에 반영해서 수험생들이 시험장에서 낯선 문제에 당황하지 않도록 하기 위해 최선을 다했다. 하지만 마지막 원고를 보면서도 아쉬움이 남는 것은 능력의 부족함 탓이라고 생각한다. 본 교재로 공부하는 수험생 여러분의 너그러운 이해를 부탁하며 발전적인 비판과 충고를 받아 본 교재가 개선될 수 있기를 기대한다. 한편으로는 본 교재가 수험생들에게 도움이 많이 되었던 책으로 기억되었으면 하는 작은 소망도 있다.
끝으로 본 교재가 나오기까지 원고의 교정과 책의 완성에 열성을 아끼지 않은 ㈜바른생각 스마트러닝의 최보경 대리에게 고마움의 뜻을 전하고자 한다.

2025년 9월 5일
저자 씀

  작가 소개

지은이 : 김용남
연세대학교 경제학과 졸업공인회계사, 세무사한영회계법인 근무현대증권 근무선진회계법인 근무서대문구의회 예산검사위원현) 바른생각 스마트러닝 강사현) GARAGE경영어드바이스그룹 대표

  목차

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 분석이산분포 ··················································································411
4. 통계적 분석정규분포 ··················································································413
5. 통계적 분석균등분포 ··················································································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 44
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

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