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ISBN : 979-11-6018-130-2   13320
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CPA/CTA ⰳ ѹ ľ ִ ȸ   

22 CPA/CTA

• ݵ Ǯ ʼ

⺰ ü з

Chapter ٽ Summary

ѱäñȸ(K-IFRS) ؼ 

CPA/CTA ¿ (KG ̷濵ī)

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, Ernst & Young ѿȸ ٹ




 

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ȸ 1 ⹮ ȸ( , )

ȸ( )

ȸ裺CPACTA ( ġå)

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CPA CTA ȸ ߽ 깮Ǯ̴ɷ н ؾ Ѵ. ߿ ȸ ̹ Ǵ Ǿ ǹǷ ش Ϻ ذ Ǿ ־ Ѵ. ̿ CPA CTA ڰ Ȯ ľϰ Ǯ ֵ ֱ å ⰣϿ.

1 غϴ ȸ迡 ð ϴ Ͽ ݵ Ǯ ϴ CPA/CTA ⹮ ʼ з, ϰ , Chapter ٽ Summary ϰ ֵ Ͽ. , ͼ ǵ õ 迭Ͽ, 22Ⱓ ⹮ ִ Ͽ ľ ֵ Ͽ. ؼ ũ , ٷ, ѱäñȸ(K-IFRS) ؾ κ Ͽ, ؼ ϰ ģ Ǯ̸ ϰ ִ.

KG(KGн) ̷濵ī  ¿ ̰ ־ Ǹ н ȿ ִ.

Ӹ

CPA CTA غϴ ϱ ľϰ Ǯ ִ Ƿ ֵ ֱ ȸ ̴. ð Ǯ ϱ , ̹ ͼ õ Ϻϰ ֵ ׿ Ͽ Ͽ.


 

1. ϱ ϰ ٽ Summary Ͽ.

ٽ Summary ϰ ֵ Ͽ.


 

2. Ǵ 迭Ͽ.

ͼ ǵ Ǵ õ 迭Ͽ.


 

3. ִ Ͽ ľ ֵ Ͽ.

Ǯ ڰ ִ ľϴ ȴ.


 

׻ Ǯ鼭 ݵ ϴ Ѵ. Ȯ ϰ ª ð Ǯ ִ κ̱ ̴.


 

ȿ 1 غ ֵ ּ Ͽ Ű ̴. īο ǰ پ ǰ ֵ ּ Ѵ.


 

ǿ ֽ ǥ԰ е鲲 ϰ Ѵ.


 

е հ ϸ鼭

2018 10





Chapter 01 (۾)  

1.

2.



 

Chapter 02 Ȱؿ  

1.

2. Ȱؿ Թ

3. Ȱؿ

4. Ȱ

5. ְ

6. Ȱؿ ׷

7. ABC

8. ͼм



 

Chapter 03 ()  

1.

2. ϼǰȯ귮

3.

4. (transferred-in costs)

5.

6. óаġ ִ

7. ۾

8.



 

Chapter 04 տ  

1.  

2. ǰ(ֻ깰) տ  

3. ǰ ϴ  

4. λ깰(۾)  



 

Chapter 05 ǥؿ  

1.  

2. ǥؿ Ѱ  

3. ȹ ǥؿ  

4. ǥؿ()  

5. м  

6. پ ̺м(3й 2й)  

7.  



 

Chapter 06  

1.

2. Ͱ꼭

3. غ

4. м

5.

6.

 


 

Chapter 07 н

1.  

2.  

3. н  



 

Chapter 08 ͺм(CVPм)  

1.

2. CVPм

3. CVPм

4. CVPм

5. ǰ CVPм

6. Լ CVPм

7. ο CVPм

8. Ȱؿ CVPм

9. 񽺾 CVPм



Chapter 09 ܱǻ(ÿ)

1. ǻ

2. ü Ǵ ÿ

3. ü Ǵ ÿ

4. ܱƯǻ

5. ڿ ϴ



 

Chapter 10 ȮǼ ǻ  

1. ǥ

2. ǻ

3. 밡ġ(EVPIExpected Value of Perfect Information)

4. (Ǻμս, ȸս)

5. ҿ 밡ġ(EVSIExpected Value of Sample Information)

6. м



 

Chapter 11 ǻ(ں)  

1.

2. ( )

3. 簡ġ( , ȭ ðġ )

4. ͼ(PIProfitability Index Method)( , ȭ ðġ )

5. μͷ( , ȭ ðġ )

6. ȸⰣ( , ȭ ðġ )

7. ȸͷ( , ȭ ðġ )

8. ٱⰣ CVPм

9. ÷̼ ں



 

Chapter 12 տ  

1.  

2. Ѱ  

3.  

4. տ  



 

Chapter 13 åȸ()  

1. бȭ  

2. Ǹźι  

3. (DM, DL)  

4. ߽  



 

Chapter 14 ü  

1.  

2. ü  

3. ü  

4. ü ü  

5. ü  

6. ٱ ü  



 

Chapter 15 ȸ  

1. ȸ

2. ġ罽 ޻罽

3. ֱ

4. ǥ

5. ī

6. ǰ

7.

8. ûý(JITJustInTime)

9. Ȱذ濵(ABMActivity Based Management)

10. ̷(TOCTheory Of Constraints)

11. ǥ(Balanced Score Card)

12.

13.



 

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