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군무원 시험 문제가 공개되기 시작한 2021년 이후 군무원 경영학의 시험난이도는 아주 평이하게 출제
되었습니다. 논란이 될 문제도 없었고, 계산 문제 역시 출제되지 않았습니다.
시험 문제가 쉬웠다는 것은 합격점이 상승한다는 점에서 수험생은 그만큼 자신의 목표 점수를 높게 잡
아야 합니다. 따라서 본 도서는 군무원 9급 군수직 수험생들이 고득점에 쉽게 접근하는데 도움이 될 수
있도록 구성하였습니다.

본 도서의 특징은 다음과 같습니다.

1. 본 도서는 NCS 내용을 기반으로 하여 경영학 이론을 체계적으로 구성하여 수록하였습니다.

2. 9급 수준에 맞는 시험 문제를 풀기 위한 수험서로서 방대한 경영학의 내용을 요약하는 형식으로
구성하였습니다.

3. 실제시험에서 『경영학의 각 이론들이 어떻게 분류되는가?』에 대한 문제들이 많이 출제되고 있는
최근 출제경향에 맞추어 이론과 이론가를 매칭하고 이론들의 개념과 배경을 설명하는 수준에서
경영학을 처음 접하는 수험생들도 어렵지 않게 접근할 수 있도록 하였습니다.

4. 공개된 기출문제를 보면 대부분 암기로 답을 찾을 수 있는 단답형 문제들이 주를 이루고 있어 실제
시험에서 꼭 필요한 암기내용들을 잘 정리하여 수록하였으며, 최근에 출제되었던 기출문제 중심으로
내용의 암기와 더불어 이해와 판단을 요구하는 문제들까지 수록하여 수험생들이 더 깊이 있는 학습
을 하는 데 도움이 될 수 있도록 하였습니다.

▶ 동영상 강의 : www.wowedu.co.kr

PART 01 ■경영 일반
CHAPTER 01 경영의 의의와 경영인
제1절 경영의 의의 ······························································································· 2
제2절 경영자의 분류 ···························································································· 2
제3절 경영기술과 의사결정 ·················································································· 4
CHAPTER 02 기업의 형태와 기업 집중
제1절 기업 형태의 분류기준 ················································································ 6
제2절 주식회사와 대리인 비용 ············································································· 7
제3절 기업의 집중 ······························································································· 9
CHAPTER 03 기업의 사회적 책임
제1절 기업의 사회적 책임 ·················································································· 11
제2절 경영전략 ··································································································· 13
제3절 사업 포트폴리오 구성 ··············································································· 21
제4절 글로벌 경영전략 ······················································································· 24
CHAPTER 04 경영학의 발전과정
제1절 고전적 경영학 ·························································································· 26
제2절 인간관계론 ······························································································· 31
제3절 근대조직론 ······························································································· 33
제4절 현대경영학 ······························································································· 35
제5절 최신경영이론 ···························································································· 38
기출 및 예상문제 ··························································································· 42

PART 02 ■인적 자원관리
CHAPTER 01 인적 자원관리와 직무관리의 관계
제1절 인적자원관리의 개요 ················································································ 58
제2절 직무분석 ··································································································· 59
제3절 직무평가 ··································································································· 62
제4절 직무설계 ··································································································· 64
CHAPTER 02 인적 자원계획- 모집, 선발, 교육
제1절 인적 자원계획 ·························································································· 68
제2절 모집 ········································································································· 71
제3절 선발 ········································································································· 73
제4절 교육훈련 ··································································································· 75
제5절 경력개발 ··································································································· 77
제6절 승진 ········································································································· 79
CHAPTER 03 인적 자원계획-평가와 보상
제1절 인사평가 ··································································································· 80
제2절 인사평가의 방법 ······················································································· 81
제3절 인사평가에서 발생하는 오류들 ································································· 84
제4절 보상관리 ··································································································· 87
제5절 인센티브 ··································································································· 90
제6절 복리후생 ··································································································· 93
CHAPTER 04 노사관계
제1절 노동 3권과 노동조합 ················································································ 95
제2절 노동조합 ··································································································· 96
제3절 노사협력을 위한 각종 제도 ······································································ 98
제4절 경영참가제도 ························································································· 100
기출 및 예상문제 ························································································· 102

PART 03 ■조직행위론
CHAPTER 01 개인차원의 조직행위
제1절 조직행위론의 의의 ·················································································· 116
제2절 가치관 ···································································································· 117
제3절 지각과 성격, 태도 ··················································································· 118
제4절 학습이론 ································································································· 123
제5절 강화이론 ································································································· 124
CHAPTER 02 동기부여 이론
제1절 동기부여 이론의 분류 ············································································· 126
제2절 동기부여 내용이론 ·················································································· 127
제3절 동기부여 과정이론 ·················································································· 130
제4절 내재적 동기이론 ····················································································· 133
CHAPTER 03 집단차원의 조직행위
제1절 집단행동의 기초 ····················································································· 136
제2절 집단 내의 의사결정 ················································································ 139
제3절 집단 내 커뮤니케이션 유형 ···································································· 142
제4절 집단 내 권력과 갈등 ·············································································· 144
CHAPTER 04 리더십 이론
제1절 리더십 의미와 이론의 발전과정 ······························································ 148
제2절 리더십 행위이론 ····················································································· 148
제3절 리더십 상황이론 ····················································································· 151
제4절 기타 리더십 이론 ··················································································· 154
CHAPTER 05 거시적 조직행위
제1절 조직구조와 조직설계 ··············································································· 158
제2절 조직유형 ································································································· 161
제3절 조직문화 ································································································· 166
제4절 조직변화 ································································································· 169
제5절 조직이론 ································································································· 171
기출 및 예상문제 ························································································· 173

PART 04 ■생산운영관리
CHAPTER 01 생산운영 시스템과 프로세스 관리
제1절 생산운영관리의 개념 및 목표 ································································· 194
제2절 제품의 설계 ···························································································· 196
제3절 생산시스템의 세부적 유형 ······································································ 198
제4절 생산의 흐름과 설비배치 ········································································· 200
제5절 다품종 소량생산과 소품종 대량생산의 접근 ··········································· 203
CHAPTER 02 서비스 운영관리
제1절 서비스의 특징과 종류 ············································································· 208
제2절 서비스 프로세스 관리 ············································································· 209
CHAPTER 03 품질관리
제1절 품질관리의 개념 ····················································································· 212
제2절 품질비용 ································································································· 212
제3절 통계적 품질관리 ····················································································· 213
제4절 관리도 ···································································································· 215
제5절 총괄적 품질관리(TQC) ············································································ 217
제6절 동기부여에 의한 품질향상운동 ······························································· 218
제7절 종합적 품질경영(TQM) ············································································ 219
제8절 6시그마 ·································································································· 221
제9절 서비스 품질 ···························································································· 223
제10절 기타 품질 측정 방법 ············································································ 226
CHAPTER 04 생산계획
제1절 기간에 따른 계획수립의 수준과 총괄생산계획 ········································ 227
제2절 생산능력계획 ·························································································· 227
제3절 생산계획 ································································································· 228
제4절 총괄생산계획 ·························································································· 230
CHAPTER 05 경영정보시스템
제1절 정보와 정보화 사회의 도래 ···································································· 233
제2절 정보시스템의 필요성 ··············································································· 234
제3절 기업 연계시스템 ····················································································· 235
제4절 정보전략계획 ·························································································· 237
제5절 데이터베이스의 활용 ··············································································· 239
제6절 IT 활용관련 용어정리 ············································································· 241
CHAPTER 06 공급사슬관리와 재고관리
제1절 공급사슬과 공급사슬관리 ········································································ 244
제2절 재고관리 ································································································· 246
제3절 재고관리모형 ·························································································· 248
제4절 ABC관리방식 ·························································································· 250
제5절 경제적 주문량모형 ·················································································· 251
제6절 자재소요계획 및 적시생산시스템 ···························································· 252
제7절 적시생산시스템 ······················································································· 253
기출 및 예상문제 ························································································· 255

PART 05 ■마케팅관리
CHAPTER 01 마케팅의 기초개념
제1절 마케팅의 정의 ························································································· 286
제2절 마케팅 개념의 변화 ················································································ 286
제3절 마케팅 관리 ···························································································· 288
CHAPTER 02 마케팅 전략
제1절 마케팅 관리의 과정 ················································································ 292
제2절 마케팅 조사 ···························································································· 292
CHAPTER 03 STP 전략
제1절 STP 전략 ······························································································· 298
제2절 시장세분화 ······························································································ 298
제3절 시장표적화(Targeting) ············································································· 300
제4절 시장위치화(Positioning) ··········································································· 301
제5절 시장점유율과 전략 ·················································································· 302
CHAPTER 04 제품
제1절 제품의 개념 ···························································································· 306
제2절 제품의 분류 ···························································································· 307
제3절 제품계열과 제품믹스 ··············································································· 309
제4절 제품수명주기(Product Life Cycle) ·························································· 311
제5절 개발전략 ································································································· 313
제6절 서비스 마케팅 ························································································· 315
제7절 브랜드 ···································································································· 316
CHAPTER 05 가격
제1절 가격결정 요인 ························································································· 319
제2절 가격결정의 일반적 접근방법 ··································································· 319
제3절 원가기준 가격결정법(Cost-oriented Pricing) ·········································· 320
제4절 수요기준 가격결정법(Demand-oriented Pricing) ···································· 320
제5절 경쟁기준 가격결정법(Competition-oriented Pricing) ······························· 321
제6절 신제품 가격결정법 ·················································································· 323
제7절 차별적 가격전략 ····················································································· 323
제8절 제품별 가격결정 ····················································································· 324
CHAPTER 06 유통
제1절 유통경로의 의미와 필요성 ······································································ 326
제2절 유통기능 ································································································· 327
제3절 수직적 마케팅 시스템(VMS；Vertical Marketing System) ······················ 328
제4절 수평적 마케팅 시스템(HMS；Horizontal Marketing System)과 경로갈등 ··· 329
제5절 유통경로 설계 ························································································· 330
제6절 물적 유통관리 ························································································· 331
제7절 유통기관 종류 ························································································· 332
제8절 공급사슬관리와 채찍효과 ········································································ 333
CHAPTER 07 촉진
제1절 마케팅 커뮤니케이션 ··············································································· 335
제2절 광고(Advertising) ···················································································· 338
제3절 판매촉진(Sales Promotion) ····································································· 342
제4절 PR(Public relations) ··············································································· 344
제5절 인적 판매(Personal Selling) ··································································· 344
CHAPTER 08 소비자 행동
제1절 소비자 행동모형 ····················································································· 346
제2절 일반적인 소비자 행동모형에 대한 분석 ·················································· 349
제3절 산업재 시장 ···························································································· 353
기출 및 예상문제 ························································································· 355

PART 06 ■회계관리
CHAPTER 01 회계의 기초
제1절 회계의 기초개념 ····················································································· 384
제2절 회계의 종류 ···························································································· 385
제3절 회계원칙과 외부감사제도 ········································································ 386
제4절 회계정보의 질적 특성 ············································································· 387
제5절 회계순환과정 ·························································································· 391
CHAPTER 02 재무회계의 기초
제1절 재무회계의 개념체계 ··············································································· 396
제2절 재무제표의 의의 ····················································································· 397
제3절 재무상태표 ······························································································ 398
제4절 자산의 측정기준 ····················································································· 400
제5절 부 채 ······································································································ 401
제6절 자 본 ······································································································ 402
제7절 포괄손익계산서 ······················································································· 403
제8절 주석 포함된 이익잉여금처분계산서
(statement of appropriation of retained earnings) ································ 406
제9절 현금흐름표 ······························································································ 407
제10절 자본변동표 ···························································································· 408
CHAPTER 03 재무비율 분석과 CVP 분석
제1절 재무비율 분석의 의의와 목적 ································································· 411
제2절 유동성비율 ······························································································ 411
제3절 자본구조비율(안정성 비율) ······································································ 412
제4절 활동성 비율(효율성 비율) ······································································· 413
제5절 수익성비율 ······························································································ 414
제6절 시장가치비율 ·························································································· 415
제7절 비율분석의 유용성과 문제점 ··································································· 416
제8절 종합적 비율분석 ····················································································· 416
제9절 CVP 분석 ······························································································· 418
제10절 원가회계 ······························································································· 419
기출 및 예상문제 ························································································· 422
PART 07 ■재무관리
CHAPTER 01 재무관리의 의의와 기능
제1절 재무관리의 의의 ····················································································· 438
제2절 재무관리의 목표 ····················································································· 440
제3절 재무관리환경 ·························································································· 442
CHAPTER 02 화폐의 시간가치
제1절 유동성선호와 화폐의 시간가치 ······························································· 444
제2절 단일 시점의 현금흐름의 시간가치 ·························································· 444
제3절 여러 시점의 현금흐름의 시간가치 ·························································· 446
제4절 특수 형태의 현금흐름 ············································································· 446
CHAPTER 03 자본예산기법-투자안의 경제성 분석
제1절 개 요 ······································································································ 448
제2절 회수기간법 ······························································································ 450
제3절 회계적 이익률법 ····················································································· 451
제4절 순현재가치법(NPV법) ·············································································· 452
제5절 내부수익률법(IRR법) ················································································ 452
제6절 수익성지수법(PI법) ·················································································· 454
CHAPTER 04 자본비용과 레버리지 효과
제1절 자본비용의 개념 ····················································································· 455
제2절 레버리지 효과 ························································································· 455
제3절 포트폴리오 투자 ····················································································· 457
제4절 자산가격의 결정 ····················································································· 459
CHAPTER 05 자본시장과 증권평가
제1절 금융시장 ································································································· 464
제2절 주식의 평가 ···························································································· 464
제3절 채권 ········································································································ 465
CHAPTER 06 자본구조이론
제1절 자본구조이론 ·························································································· 469
제2절 자본구조이론의 발전과정 ········································································ 470
제3절 전통적 자본구조이론 ··············································································· 470
제4절 MM의 자본구조이론 ················································································ 471
제5절 기타 자본구조이론 ·················································································· 473
제6절 EVA와 가중평균자본비 용 ······································································· 475
제7절 기업합병 ································································································· 476
CHAPTER 07 파생상품
제1절 선 물 ······································································································ 478
제2절 옵션과 스왑 ···························································································· 479
CHAPTER 08 국제 재무관리(환율이론)
제1절 환율결정이론 ·························································································· 481
제2절 환율변동 ································································································· 482
기출 및 예상문제 ························································································· 484