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¿ø°¡È¸°è 12ÆÇ ¼Ö·ç¼Ç (cost accounting 12 edition , Charles T. Horngren ½Ã±×¸¶Ç÷¯½º) (±¸¸ÅÀÚ ÆÇ¸ÅÁßÁö)

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[ÆÇ¸ÅÁßÁö] ±¸¸Åȸ¿ø¿äû ÆÇ¸ÅÁßÁö(»çÀ¯) : 7~8°úÀÇ ¼Ö·ç¼Ç( Á¦°¡ °¡Áö°íÀÖ´ÂÃ¥µµ ¿ø°¡È¸°è È¥±×¸° 12ÆÇ)Àε¥ ´ëÃæºÁµµ Á¦ Ã¥¿¡ÀÖ´Â ¹®Á¦¶û ¿©±â ¼Ö·ç¼ÇÀ̶û ¸Â´Â°Ô ¾ø³×¿ä.. 12ÆÇ¸Â´ÂÁö ÆÇ¸ÅÀÚ¿¡°Ô È®ÀκÎŹµå¸³´Ï´Ù -------> [¼Ö·ç¼Ç] ¿ø°¡È¸°è 12ÆÇ (cost_accounting 12 edition, Charles T. Horngren ½Ã±×¸¶Ç÷¯½º) ÀÔ´Ï´Ù. 1ÀåºÎÅÍ 23Àå ±îÁö ÀÌ·ç¾îÁ® ÀÖÀ¸¸ç Èûµé°Ô±¸ÇÑ ÀÚ·áÀÔ´Ï´Ù. ½ÃÇè°øºÎÇϽǶ§³ª µû·Î Áö½ÄÀÌ ÇÊ¿äÇÏ°Ô µÇ¾î °øºÎ¸¦ ÇϽǶ§ ²À ÇÊ¿äÇÑ ÀÚ·á ÀÔ´Ï´Ù. Àú ¶ÇÇÑ ¸¹Àº µµ¿òÀ» ¾ò°í ÀÖ½À´Ï´Ù. ¿Ã¹Ù¸£°Ô Ȱ¿ëÇϼż­ ÁÁÀº °á°ú ÀÖ
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Á¦ 1Àå : THE ACCOUNTANTS ROLE IN THE ORGANIZATION
Á¦ 2Àå : AN INTRODUCTION TO COST TERMS AND PURPOSES
Á¦ 3Àå : COST-VOLUME-PROFIT ANALYSIS
Á¦ 4Àå : JOB COSTING
Á¦ 5Àå : ACTIVITY-BASED COSTING AND ACTIVITY-BASED MANAGEMENT
Á¦ 6Àå : MASTER BUDGET AND RESPONSIBILITY ACCOUNTING
Á¦ 7Àå : FLEXIBLE BUDGETS, DIRECT-COST VARIANCES, AND MANAGEMENT CONTROL
Á¦ 8Àå : FLEXIBLE BUDGETS, OVERHEAD COST VARIANCES, AND MANAGEMENT CONTROL
Á¦ 9Àå : INVENTORY COSTING AND CAPACITY ANALYSIS
Á¦ 10Àå : DETERMINING HOW COSTS BEHAVE
Á¦ 11Àå : DECISION MAKING AND RELEVANT INFORMATION
Á¦ 12Àå : PRICING DECISIONS AND COST MANAGEMENT
Á¦ 13Àå : STRATEGY, BALANCED SCORECARD, AND STRATEGIC PROFITABILITY ANALYSIS
Á¦ 14Àå : COST ALLOCATION, CUSTOMER-PROFITABILITY ANALYSIS, AND SALES-VARIANCE ANALYSIS
Á¦ 15Àå : ALLOCATION OF SUPPORT-DEPARTMENT COSTS, COMMON COSTS, AND REVENUES
Á¦ 16Àå : COST ALLOCATION: JOINT PRODUCTS AND BYPRODUCTS
Á¦ 17Àå : PROCESS COSTING
Á¦ 18Àå : SPOILAGE, REWORK, AND SCRAP
Á¦ 19Àå : BALANCED SCORECARD: QUALITY, TIME,



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