NEW 관리회계 > 통계학/경제, 경영학

본 저서는 회계원리와 원가회계를 학습한 독자들이 조직에서 발생되는 원가의 중요성을 터득하여, 조직이 전략적 경영활동을 수행함에 있어 다양한 의사결정에 필요한 정보를 마련하고, 경영통제시스템 하에서 성과관리의 중요성을 파악할 수 있도록 다음과 같이 구성되었다.
첫째로, 제1장과 제2장에서는 회계전문가의 역할 그리고 종합예산편성과 책임회계에 대하여 배움으로써 조직에서 회계전문가의 역할을 파악하는 동시에 예산편성과 책무에 대해서도 간파할 수 있도록 하였다. 이는 영리조직은 물론이거니와 비영리조직에서도 회계전문가의 역할이 매우 중요해지고 있는 상황에서 관리회계의 기본체계를 학습할 수 있는 데 초점을 둔 것이다.
둘째로, 제3장과 제4장에서는 표준원가와 차이분석 그리고 재고자산가액 결정과 조업도분석을 학습함으로써 원가차이분석의 결과를 활용할 수 있도록 하고 나아가 각 원가계산방법에 있어서의 영업이익 차이조정을 수행할 수 있음으로써 심도 있는 원가정보를 산출할 수 있는 능력을 배양할 수 있게 하였다. 이는 회계전문가가 해당 조직에 대하여 고도의 원가정보를 산출함으로써 의사결정의 질을 높일 수 있기 위함이다.
셋째로, 제5장과 제6장에서는 단기의사결정과 관련원가분석 그리고 자본예산 편성과 원가분석에 대하여 공부함으로써 단기 및 장기 의사결정에서 원가정보가 어떠한 역할을 하는지를 파악한다. 즉 조직은 장 단기 경영활동의 문제를 잘 해결할 수 있어야 하는데, 이는 해당 의사결정이 촌각을 다투는 사안들이 점증하고 있는 현대경영에서는 상당히 중요하게 부각되기 때문이다.
넷째로, 제7장과 제8장에서는 경영통제시스템과 전략적 원가관리를 학습할 수 있는 내용을 배치하였다. 이를테면, 사내대체가격의 결정 그리고 가격결정과 원가관리에 대하여 보다 구체적으로 공부하고, 카이젠원가계산 및 제품수명주기원가계산 그리고 품질원가계산 및 제약이론 등 전략적 원가관리를 위한 내용에 대하여 배운다. 이는 현대조직은 생존전략에 초점을 맞추므로 그 어느 시기보다 전략적인 원가관리에 대한 중요성이 가중되므로 원가 관련 의사결정의 효율과 효과를 높이기 위함이다.
다섯째로, 제9장과 제10장에서는 성과관리와 불확실성하에서의 의사결정을 학습할 수 있도록 해당 내용을 구성하였다. 이는 성과측정과 성과관리가 불가분의 관계를 맺고 있으므로 먼저 분권화 및 책임중심점을 공부하여 성과평가와 어떻게 연결되는지를 파악할 수 있는 것에 초점을 둔 것이다. 더욱이 현대 조직경영에서는 성과관리가 차지하는 비중이 상당히 높음을 감안하여 성과평가에 있어 보상의 기준을 새롭게 확충시켰다. 또한 불확실성 하에서의 의사결정과 회계정보에 대하여 다룸으로써 통합적인 성과관리시스템 하에서의 의사결정과 회계정보 역할에 대하여 배울 수 있는 기회를 제공한다.

목차

제1장 조직에서 회계전문가의 역할············································· 7
제1절 회계의 체계·············································································· 9
제2절 전략적 의사결정과 원가관리·················································· 13
제3절 가치사슬과 관리회계 담당자의 역할····································· 15
제4절 관리회계의 역할(확대) ··························································· 16
✦연습문제 객관식/ 22
✦연습문제 주관식/ 23

제2장 종합예산 편성과 책임회계·············································· 25
제1절 종합예산················································································· 27
제2절 예산설정과 책임회계······························································ 41
✦연습문제 객관식/ 43
✦연습문제 주관식/ 51

제3장 표준원가와 차이분석························································ 55
제1절 표준원가················································································· 57
제2절 예 산······················································································ 58
제3절 차이분석················································································ 63
제4절 원가차이의 조정····································································· 81
제5절 조정후 다음 회계기간의 회계처리········································ 94
제6절 원가차이 분석결과의 활용····················································· 96
✦연습문제 객관식/ 102
✦연습문제 주관식/ 118
 

제4장 전부원가계산과 변동원가계산······································· 127
제1절 제품원가계산방법·································································· 129
제2절 초변동원가계산····································································· 139
제3절 각 원가계산방법의 영업이익 차이조정································· 141
제4절 기준조업도············································································ 144
✦연습문제 객관식/ 147
✦연습문제 주관식/ 160

제5장 단기의사결정과 관련원가분석······································· 169
제1절 서 론······················································································ 171
제2절 의사결정의 기본개념···························································· 172
제3절 특수 의사결정에 대한 사례·················································· 174
제4절 의사결정과 성과평가···························································· 187
✦연습문제 객관식/ 189
✦연습문제 주관식/ 211

제6장 자본예산편성과 원가분석·············································· 223
제1절 개 요···················································································· 225
제2절 투자안의 현금흐름······························································· 226
제3절 자본예산분석방법-비할인모형············································· 235
제4절 자본예산분석방법-할인모형················································ 242
✦연습문제 객관식/ 249
✦연습문제 주관식/ 252

제7장 경영통제시스템과 대체가격결정·································· 255
제1절 사내대체가격········································································ 257
제2절 사내대체가격의 유형··························································· 258
제3절 사내대체가격의 책정범위···················································· 263
제4절 가격결정과 원가관리··························································· 269
✦연습문제 객관식/ 276
✦연습문제 주관식/ 285

제8장 전략적 원가관리····························································· 291
제1절 개 요···················································································· 293
제2절 목표원가계산········································································ 294
제3절 카이젠원가계산···································································· 299
제4절 제품수명주기원가계산························································· 302
제5절 품질원가계산······································································· 306
제6절 제약이론··············································································· 313
제7절 적시생산시스템과 역류원가계산··········································· 317
✦연습문제 객관식/ 322
✦연습문제 주관식/ 330

제9장 성과측정과 성과관리····················································· 335
제1절 분권화··················································································· 337
제2절 책임중심점의 성과평가························································ 338
제3절 성과평가·············································································· 365
제4절 균형성과표··········································································· 379
✦연습문제 객관식/ 390
✦연습문제 주관식/ 406

제10장 불확실성하의 의사결정·················································· 415
제1절 불확실성하의 의사결정························································· 417
제2절 최적행동대안의 선택··························································· 420
제3절 불확실성하의 의사결정과 회계정보····································· 428
✦연습문제 객관식/ 440
✦연습문제 주관식/ 447

해답/ 453

저자소개

정형록
서울대학교를 졸업하고 동 대학교에서 경영학 박사학위(회계학전공)를 수여받았다. 가톨릭대학교 경영학부 회계학전공 교수로 재직했으며, 현재 경희대학교 경영대학 회계⋅세무학과 교수로 재직 중이고, 한국회계학회 상임이사, 한국경영학회 상임이사, 한국관리회계학회 상임이사, 한국경영교육학회 상임이사, 회계저널 편집위원으로 활동하였다. 또한 [한국 제조기업의 비대칭적 원가행태], [보험회사 활동기준원가계산 도입 사례연구] 등 다수의 논문을 발표하였다.

김재준
국립강릉대학교를 졸업하고 숭실대학교에서 경영학 박사학위(회계학전공)를 수여받았다. 현재 안산대학 경영세무학부에서 교수로 재직 중이며, 한국관리회계학회 이사, 한국학교회계학회 상임이사, 교육인적자원부 학교회계기준제정 전문위원, 전산세무회계 자격시험 출제위원으로 활약하고 있다. 또한 [벤처기업 운영을 위한 엑셀매크로 활용], [경영실무를 위한 PC활용], [21C 한국금융산업의 선진화전략], [전산회계1급 실기], [전산세무2급 실기], [전산회계1·2급 실기 및 필기] 등의 저서와 [우리나라 제조업의 X-비효율성 분석], [원가효율성의 가치관련성에 관한 연구] 등 다수의 논문을 발표하였다.
 

최연식
서울대학교를 졸업하고 동 대학원에서 경영학 석사 및 박사학위(회계학 전공)를 수여 받았다. 공인회계사 시험에 합격하여 삼정회계법인에 근무하였고, 기획예산처(현, 기획재정부)에서 행정사무관으로 재직하였다. 현재 경희대학교 경영대학 회계·세무학과 교수로 재직 중이며, 한국회계학회 상임이사, 기획재정부 주관 공공기관 경영평가단 평가위원, 국무총리실 산하 경제·인문사회연구회 주관 국책연구원 평가단 평가위원, 행정고시 및 공직적격성평가(PSAT) 시험위원 등으로 활동하고 있다. 또한 [성과평가시스템에서의 목표설정], [피평가자의 인센티브와 성과분포], [연결감사품질의 결정요인에 관한 연구], [감사인의 내부회계관리제도 구축과 관련한 비감사 서비스 제공과 감사품질 사이의 관계] 등 다수의 논문을 발표하였다. 2009년에는 한국공인회계사회로부터 [회계와 감사 연구] 우수논문상을, 2012년에는 한국회계학회로부터 [회계학연구] 우수논문상을 수상하였다.

윤성만
육군사관학교를 졸업하고 서울대학교에서 경영학 석사학위(회계학전공)와 서울시립대학교 세무전문대학원에서 세무학 박사학위(세무회계전공)를 수여받았다. 현재 서울과학기술대학교 글로벌경영학과에서 교수로 재직 중이며, 한국회계학회 상임이사, 한국세무학회 상임이사, 기획재정부 주관 공공기관 경영평가단 평가위원으로 활약하고 있다. 또한 [원가이전을 통한 비영리조직의 세무전략], [비영리법인의 이익조정], [비정상감사보수가 채권가격에 미치는 영향], [고유목적사업준비금제도와 세무전문가를 활용한 비영리조직의 세무계획] 등 다수의 논문을 발표하였다.

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