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『관리회계』는 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 구성했다. 회계전문가의 역할 그리고 종합예산편성과 책임회계에 대하여 배움으로써 조직에서 회계전문가의 역할을 파악하는 동시에 예산편성과 책무에 대해서도 간파할 수 있다. 더불어 나아가 성과관리와 불확실성하에서의 의사결정을 다룬다.

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.

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