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BAR 파트의 Managerial Accouting - ERM 8.1 Edition 교재입니다


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Chapter 1 Basic Concept of Cost & Managerial Accounting ??? p3
Chapter 2 Job-order costing (개별원가계산) ??? p10
Chapter 3 Activity based costing : ABC (활동기준원가계산) ??? p27
Chapter 4 Process costing (종합원가계산) ??? p40
Chapter 5 Joint Products and By-product (결합제품, 부산물) ???p57
Chapter 6 Standard Costing (표준원가계산) ??? p67
Chapter 7 Variable Costing (변동원가계산) ??? p89
Chapter 8 Cost Behavior & Cost Estimation (원가행태)??? p103
Chapter 9 Cost-Volume-Profit Analysis (CVP 분석)??? p111
Chapter 10 Decision Making (관련원가와의사결정) ??? p124
Chapter 11 Budgeting (예산) ??? p140
Chapter 12 Responsibility Accounting (분권화와책임회계)??? p155
Chapter 13 Performance Evaluation of Investment Center ??? p169
Chapter 14 Transfer Price (대체가격, 이전가격) ??? p177
Chapter 15 Strategic Cost Management (전략적원가관리)??? p185
Chapter 16 Quality Control (품질관리) ??? p196
Chapter 17 Forecasting Technique (예측기법) ??? p209
Chapter 18 Enterprise Risk Management (전사적위험관리) ??? p217


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