출고예상일 안내
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ISBN : 9791189168315 / 472쪽 / 897g / 188 x 257 (㎜)
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출판사 리뷰
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- 저자 : 김용석
CBT Introduction
PART I Cost Accounting
Chapter 01 | Managerial Accounting
01 Basic concepts
02 Cost concepts
03 Cost Flow
04 MCQ (Multiple Choice Questions)
05 TBS (Task-Based Simulation)
06 Case study
Chapter 02 | Job-order costing
01 Job-order costing
02 Job-order cost flow
03 Application of manufacturing overhead
04 Allocation of support department cost
05 MCQ (Multiple Choice Questions)
06 TBS (Task-Based Simulation)
07 Case study
Chapter 03 | Process Costing
01 Introduction
02 Process costing
03 Spoilage
04 Hybrid costing
05 MCQ (Multiple Choice Questions)
06 TBS (Task-Based Simulation)
07 Case study
Chapter 04 | Activity Based Costing
01 Introduction
02 Activity-Based Costing
03 Activity-Based Management
04 MCQ (Multiple Choice Questions)
05 TBS (Task-Based Simulation)
06 Case study
Chapter 05 | Joint Products
01 Introduction
02 Allocation method
03 Sell or process further decision
04 MCQ (Multiple Choice Questions)
05 TBS (Task-Based Simulation)
Chapter 06 | Just-in-time and Value Chain
01 Just-In-Time(JIT)
02 Value Chain
03 MCQ (Multiple Choice Questions)
04 TBS (Task-Based Simulation)
PART II Planning & Analysis
Chapter 07 | Cost Behavior
01 Cost behavior
02 Estimating cost function
03 MCQ (Multiple Choice Questions)
04 TBS (Task-Based Simulation)
Chapter 08 | Cost-Volume-Profit(CVP) Analysis
01 Basic of CVP analysis
02 The break-even point (BEP)
03 CVP analysis
04 MCQ (Multiple Choice Questions)
05 TBS (Task-Based Simulation)
Chapter 09 | Variable and Absorption Costing
01 Variable and absorption costing
02 Operating income
03 MCQ (Multiple Choice Questions)
04 TBS (Task-Based Simulation)
Chapter 10 | Planning and Budgeting
01 Strategy and Planning
02 Budgets
03 Master Budget
04 MCQ (Multiple Choice Questions)
05 TBS (Task-Based Simulation)
Chapter 11 | Pricing
01 Pricing decisions
02 Transfer pricing
03 MCQ (Multiple Choice Questions)
04 TBS (Task-Based Simulation)
Chapter 12 | Decision Making
01 Decision making rules
02 Types of decision making
03 Decision making under uncertainty
04 MCQ (Multiple Choice Questions)
05 TBS (Task-Based Simulation)
PART III Control & Performance Measures
Chapter 13 | Responsibility Accounting
01 Decentralization
02 Responsibility accounting
03 MCQ (Multiple Choice Questions)
04 TBS (Task-Based Simulation)
Chapter 14 | Standard Costing
01 Standard costing
02 Variance analysis
03 MCQ (Multiple Choice Questions)
04 TBS (Task-Based Simulation)
Chapter 15 | Performance Measure
01 Performance measures for investment center
02 Balanced Scorecard(BSC)
03 MCQ (Multiple Choice Questions)
04 TBS (Task-Based Simulation)
Chapter 16 | Quality Control
01 Quality control
02 MCQ (Multiple Choice Questions)
03 TBS (Task-Based Simulation)
