제1장 조직에서 회계전문가의 역할············································· 7제1절 회계의 체계·············································································· 9제2절 전략적 의사결정과 원가관리·················································· 13제3절 가치사슬과 관리회계 담당자의 역할····································· 15제4절 관리회계의 역할(확대) ··························································· 16연습문제 객관식/ 22연습문제 주관식/ 23제2장 종합예산 편성과 책임회계·············································· 25제1절 종합예산················································································· 27제2절 예산설정과 책임회계······························································ 41연습문제 객관식/ 43연습문제 주관식/ 51제3장 표준원가와 차이분석························································ 55제1절 표준원가················································································· 57제2절 예 산······················································································ 58제3절 차이분석················································································ 63제4절 원가차이의 조정····································································· 81제5절 조정후 다음 회계기간의 회계처리········································ 94제6절 원가차이 분석결과의 활용····················································· 96연습문제 객관식/ 102연습문제 주관식/ 118제4장 전부원가계산과 변동원가계산······································· 127제1절 제품원가계산방법·································································· 129제2절 초변동원가계산····································································· 139제3절 각 원가계산방법의 영업이익 차이조정································· 141제4절 기준조업도············································································ 144연습문제 객관식/ 147연습문제 주관식/ 160제5장 단기의사결정과 관련원가분석······································· 169제1절 서 론······················································································ 171제2절 의사결정의 기본개념···························································· 172제3절 특수 의사결정에 대한 사례·················································· 174제4절 의사결정과 성과평가···························································· 187연습문제 객관식/ 189연습문제 주관식/ 211제6장 자본예산편성과 원가분석·············································· 223제1절 개 요···················································································· 225제2절 투자안의 현금흐름······························································· 226제3절 자본예산분석방법-비할인모형············································· 235제4절 자본예산분석방법-할인모형················································ 242연습문제 객관식/ 249연습문제 주관식/ 252제7장 경영통제시스템과 대체가격결정·································· 255제1절 사내대체가격········································································ 257제2절 사내대체가격의 유형··························································· 258제3절 사내대체가격의 책정범위···················································· 263제4절 가격결정과 원가관리··························································· 269연습문제 객관식/ 276연습문제 주관식/ 285제8장 전략적 원가관리····························································· 291제1절 개 요···················································································· 293제2절 목표원가계산········································································ 294제3절 카이젠원가계산···································································· 299제4절 제품수명주기원가계산························································· 302제5절 품질원가계산······································································· 306제6절 제약이론··············································································· 313제7절 적시생산시스템과 역류원가계산··········································· 317연습문제 객관식/ 322연습문제 주관식/ 330제9장 성과측정과 성과관리····················································· 335제1절 분권화··················································································· 337제2절 책임중심점의 성과평가························································ 338제3절 성과평가·············································································· 365제4절 균형성과표··········································································· 379연습문제 객관식/ 390연습문제 주관식/ 406제10장 불확실성하의 의사결정·················································· 415제1절 불확실성하의 의사결정························································· 417제2절 최적행동대안의 선택··························································· 420제3절 불확실성하의 의사결정과 회계정보····································· 428연습문제 객관식/ 440연습문제 주관식/ 447해답/ 453