<교재내용> BAR 파트의 Managerial Accouting - ERM 8th Edition 교재입니다 <목차> 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 <교재이미지>