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한권으로 끝내는 원가관리회계

교육과학사 · 2021년 02월 25일
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본서는 회계원리 과목을 학습한 학생들이 조직의 관리활동과 함께 원가의 중요성을 깨닫고, 기업경영 관련 의사결정에 필요한 정보를 마련할 수 있는 데 초점을 두어 다음과 같이 구성되었다.
첫째로, 원가회계의 기초를 다룬다. 즉 조직에서 회계전문가는 어떠한 역할을 하고, 원가란 과연 무엇이며, 원가는 어떠한 형태로 움직이고, 결과적으로 원가-조업도-이익에 대한 관계를 어떻게 분석해야 하는지를 배운다.
둘째로, 조직의 원가흐름을 다룬다. 원가흐름을 통한 제조기업의 회계순환과정을 살펴보고 회계정보의 산출과정과 재무제표 작성과정에 대한 원가회계의 전반적인 관점을 학습한다.
셋째로, 조직의 경영활동을 위한 원가산출 과정을 다룬다. 기본적인 원가배부와 수익배부에 대하여 학습한 후, 개별원가계산, 종합원가계산 및 결합원가계산을 공부함으로써 전통적인 원가계산방법을 배운다.
넷째로, 경영계획 설정과 통제를 위한 도구에 대하여 다룬다. 변동원가계산과 함께 차이분석을 학습한다.
다섯째로, 혁신적 원가관리기법 및 조직의 성과평가, 종합예산 등을 다룬다.
현대 기업은 자원 고갈에 따른 문제 등으로 장기계획 및 투자에 대하여 보다 좋은 의사결정을 내려야 한다. 이를테면, 원가도 이제는 전략적으로 관리할 수 있어야만 기업의 생존이 가능하다는 판단을 내리는 상황이다. 따라서 본서에서는 원가회계에 대하여 포괄적으로 공부한 후, 계획과 통제에 필요한 원가정보를 제공하는 데 초점을 둔다.

작가정보

저자(글) 김이배

서울대학교를 졸업하고 숭실대학교에서 경영학 박사학위(회계학전공)를 수여받았다. 현재 덕성여자대학교 회계학과 교수로 재직 중이다. 한국회계학회 부회장, 한국회계정책학회 회장, 한국사회적기업진흥원 감사, 금융위원회 회계제도심의위원회 위원 등으로 활동하였다. 또한 [한국공항공사의 합리적 예산편성 및 운영방안], [사회적기업 회계 개선방안], [IFRS하 재무제표분석] 등 다수의 논문을 발표하였다.

저자(글) 김재준

숭실대학교에서 경영학 박사학위(회계학전공)를 수여받았다. 현재 안산대학교 세무회계과 교수로 재직 중이다. 한국회계학회 상임이사, 한국관리회계학회 상임이사, 대학수학능력시험 출제위원, 중소기업학회 편집위원, 한국사회적기업진흥원 위원, 재경부 사회적협동조합 위원 등으로 활동하였다. 또한 [우리나라 제조업의 X-비효율성 분석], [원가효율성의 가치관련성에 관한 연구], [코스닥기업의 DEA효율성과 수익성의 관련성 연구], [감사품질과 비대칭적 원가행태], [돌봄서비스 종사자 처우개선을 위한 적정수가산정] 등 다수의 논문을 발표하였다.

저자(글) 정형록

서울대학교를 졸업하고 동 대학교에서 경영학 박사학위(회계학전공)를 수여받았다. 가톨릭대학교 경영학부 회계학전공 교수로 재직했으며, 현재 경희대학교 경영대학 회계ㆍ세무학과 교수로 재직 중이다. 한국회계학회 상임이사, 한국경영학회 상임이사, 한국관리회계학회 상임이사, 한국경영교육학회 상임이사, 회계저널 편집위원으로 활동하였다. 또한 [한국 제조기업의 비대칭적 원가행태], [보험회사 활동기준원가계산 도입 사례연구] 등 다수의 논문을 발표하였다.

저자(글) 김미옥

가톨릭대학교 회계학과를 졸업하고 경희대학교 일반대학원에서 경영학 석사ㆍ박사학위(회계학전공)를 수여받았다. 현재 배화여자대학교 세무회계학과 강의전담 조교수로 재직 중이다. [IBS 연구단 유치기관지원비 개선 방안 수립연구], [2012년 의료기관 간병서비스의 제도적 수용방안] 외 다수의 연구과제를 수행하였으며 [지분율 괴리도와 투자이상현상], [공공기관의 하방경직적 지출행태에 관한 연구], [제조원가명세서 자발적 공시의 결정요인에 관한 연구], [이익조정 측정모형으로서 발생액모형과 수익모형의 적합성, 검정력 비교연구] 등 다수의 논문을 발표하였다.

목차

  • 머리말 ·································································································· 3

    제 1 장 조직에서의 원가회계의 이해 ······························································ 12
    제1절 회계의 체계 ················································································ 14
    1. 회계의 체계와 회계정보의 특성 ··················································· 14
    2. 재무회계와 관리회계의 비교 ······················································· 16
    제2절 원가회계시스템 ············································································ 18
    1. 원가회계시스템의 구성요소 ························································ 18
    2. 원가회계의 역할 ······································································ 19
    3. 원가회계시스템의 분류 ······························································ 24
    연습문제 ······························································································ 28

    제 2 장 원가의 개념 및 분류 ·········································································· 30
    제1절 원가의 개념 ················································································ 32
    제2절 원가의 분류 ················································································ 33
    1. 직접원가와 간접원가 ································································· 33
    2. 변동원가와 고정원가 ································································· 35
    3. 제조원가와 비제조원가 ······························································ 39
    4. 원가유형 간의 관계 ·································································· 44
    5. 통제가능원가와 통제불능원가 ······················································ 44
    6. 기타 기준에 따른 원가분류 ························································ 45
    연습문제 ······························································································ 48

    제 3 장 제조기업의 원가흐름과 집계 ······························································ 60
    1. 제조기업의 경영활동 ································································· 62
    2. 원가의 흐름과 집계 ·································································· 63
    3. 상기업과 제조기업의 재무제표 비교 ············································· 66
    4. 제조기업의 재고자산 흐름 ·························································· 70
    5. 제조기업의 원가계산흐름 ··························································· 72
    6. 제조기업의 회계순환과정 ··························································· 77
    연습문제 ······························································································ 90

    제 4 장 실제개별원가계산 ············································································ 110
    제1절 개별원가계산의 개요 ···································································· 112
    제2절 개별원가계산의 의의 및 절차 ························································ 112
    제3절 개별원가계산의 절차 ···································································· 113
    1. 원가대상 작업의 설정 ······························································ 115
    2. 직접제조원가의 집계 ······························································· 115
    3. 기타제조간접비의 집계 ···························································· 118
    4. 제조간접비의 배부 ·································································· 119
    5. 당기제품제조원가 ···································································· 121
    6. 매출 및 매출원가 ··································································· 122
    7. 판매비와 관리비 ····································································· 122
    제4절 개별원가계산의 구분 ···································································· 124
    1. 실제개별원가계산 ···································································· 125
    연습문제 ···························································································· 127

    제 5 장 정상개별원가계산 ············································································ 140
    제1절 정상개별원가계산의 개요 ······························································ 142
    제2절 정상개별원가계산의 의의 ······························································ 142
    제3절 실제개별원가계산의 한계점 ···························································· 143
    제4절 정상개별원가계산 절차 ································································· 144
    1. 제조간접원가의 예정배부 필요성 ················································ 144
    2. 제조간접원가의 예정배부기준 ···················································· 144
    3. 제조간접원가의 예정배부율과 예정배부액 ···································· 145
    4. 제조간접원가 과대(소)배부액의 회계처리 ····································· 149
    연습문제 ···························································································· 156

    제 6 장 부문별 원가계산 ·············································································· 172
    제1절 원가배부의 목적 ········································································· 174
    제2절 원가배부기준 결정 시의 지침 ························································ 175
    제3절 부문별 원가계산 절차 ·································································· 176
    제4절 보조부문원가의 배부 ···································································· 177
    1. 보조부문원가의 배부방법 ·························································· 179
    제5절 제조부문 제조간접비의 배부 ·························································· 196
    연습문제 ···························································································· 202

    제 7 장 종합원가계산 ··················································································· 218
    제1절 개별원가계산과 종합원가계산의 비교 ··············································· 220
    제2절 종합원가계산의 기본개념 ······························································ 222
    1. 제조원가의 집계 ····································································· 222
    2. 완성품환산량 ········································································· 223
    제3절 종합원가계산의 절차 ···································································· 224
    1. 물량흐름의 파악 ····································································· 225
    2. 완성품환산량 계산 ·································································· 226
    3. 원가요소별 총원가 집계 ··························································· 226
    4. 원가요소별 완성품환산량 단위당 원가 ········································· 227
    5. 완성품과 기말재공품 원가계산 ··················································· 228
    제4절 종합원가계산의 물량 흐름 가정 ······················································ 229
    1. 선입선출법 ············································································ 230
    2. 평균법 ·················································································· 237
    3. 선입선출법과 가중평균법의 비교 ················································ 242
    연습문제 ···························································································· 244

    제 8 장 결합원가계산 ··················································································· 264
    제1절 기본개념 ··················································································· 266
    제2절 결합원가의 배부 ········································································· 267
    1. 분리점에서 판매가능 ······························································· 268
    2. 분리점에서 추가가공 후 판매가능 ·············································· 272
    연습문제 ···························································································· 275

    제 9 장 원가행태의 결정 ·············································································· 288
    제1절 원가함수 ··················································································· 290
    1. 변동원가 ··············································································· 291
    2. 준변동원가 ············································································ 292
    3. 고정원가 ··············································································· 293
    4. 준고정원가 ············································································ 293
    제2절 원가함수 추정방법 ······································································· 294
    1. 산업공학법 ············································································ 295
    2. 계정분석법 ············································································ 296
    3. 고저점법 ··············································································· 297
    4. 비선형원가함수와 학습곡선 ······················································· 302
    연습문제 ···························································································· 305

    제10장 원가-조업도-이익 분석 ···································································· 318
    제1절 CVP분석의 용어와 가정 ······························································· 320
    1. CVP분석에서 사용되는 용어의 정의 ··········································· 320
    2. CVP분석의 가정 ····································································· 322
    3. CVP분석 기본개념 ·································································· 323
    제2절 손익분기점분석 ··········································································· 324
    1. 등식법 ·················································································· 325
    2. 공헌이익법 ············································································ 326
    3. 목표영업이익분석 ···································································· 328
    제3절 민감도 분석 ··············································································· 332
    1. 안전한계 ··············································································· 333
    제4절 CVP분석의 의사결정에의 이용 ······················································· 335
    제5절 CVP분석의 확장 ········································································· 337
    1. 법인세를 고려한 CVP분석 ························································ 337
    연습문제 ···························································································· 340

    제11장 표준원가와 차이분석 ········································································ 352
    제1절 표준원가 ··················································································· 354
    1. 표준원가의 유용성과 한계 ························································ 354
    제2절 예 산 ······················································································· 356
    1. 고정예산과 변동예산 ······························································· 356
    2. 고정예산차이와 변동예산차이 ···················································· 358
    제3절 차이분석 ··················································································· 360
    1. 차이분석의 일반적 모형 ··························································· 360
    2. 직접재료원가차이 ···································································· 361
    3. 직접노무원가차이 ···································································· 366
    4. 변동제조간접원가차이 ······························································ 369
    5. 고정제조간접원가차이 ······························································ 371
    6. 제조간접원가차이 분석방법 ······················································· 375
    7. 원가흐름과 회계처리 ······························································· 379
    연습문제 ···························································································· 384

    제12장 전부원가계산과 변동원가계산 ·························································· 394
    제1절 원가계산방법 ·············································································· 396
    1. 전부원가계산과 변동원가계산의 개요 ·········································· 396
    2. 변동원가계산의 유용성 ···························································· 399
    제2절 기준조업도 ················································································ 406
    1. 이론적 조업도와 실제최대조업도 ················································ 406
    2. 정상조업도와 종합예산조업도 ···················································· 407
    3. 기준조업도의 선택 ·································································· 407
    제3절 각 원가계산방법의 영업이익 차이조정 ············································· 408
    연습문제 ···························································································· 412

    제13장 활동기준원가계산 ············································································ 426
    제1절 도입배경 ··················································································· 428
    제2절 전통적 원가계산시스템의 문제점 ···················································· 429
    제3절 활동기준원가계산의 의의 및 절차 ··················································· 434
    1. 원가대상 파악 ········································································ 435
    2. 원가대상별 직접원가의 파악 ····················································· 435
    3. 활동분석 ··············································································· 435
    4. 활동원가 집계 ········································································ 436
    5. 활동별 원가동인 결정 ······························································ 437
    6. 활동별 원가배부율 산출 ··························································· 438
    7. 제품원가계산 ········································································· 438
    제4절 활동기준원가계산 적용사례 ···························································· 440
    1. 원가대상 파악 ········································································ 441
    2. 원가대상별 직접원가의 파악 ····················································· 441
    3. 활동분석 ··············································································· 441
    4. 활동원가 집계 ········································································ 442
    5. 활동별 원가동인 결정 ······························································ 442
    6. 활동별 원가배부율 산출 ··························································· 443
    7. 제품원가계산 ········································································· 443
    8. 전통적 원가계산과 활동기준원가계산의 비교 ································ 446
    제5절 활동기준원가계산의 활용 ······························································ 448
    1. 활동기준관리(ABM: Activity Based Management) ······················ 448
    2. 계획 및 의사결정 단계에서의 활동기준원가계산의 활용 ·················· 456
    3. 통제 및 성과평가 ··································································· 457
    제6절 활동기준원가계산의 유용성과 한계 ·················································· 458
    1. 활동기준원가계산의 유용성 ······················································· 458
    2. 활동기준원가계산의 한계 ·························································· 459
    제7절 시간동인활동기준원가계산(TDABC: Time Driven Activity Based Costing)-활동기준원가계산의 진화 ···································· 459
    1. 전통적 활동기준원가계산의 단점과 시간동인활동기준원가계산 ·········· 459
    2. Madison Dairy Ice Cream 사례 ············································ 462
    3. TDABC를 이용한 원가계산 ······················································ 465
    4. TDABC 시스템의 수정과 업데이트 ············································ 470
    연습문제 ···························································································· 474

    제14장 종합예산 편성과 책임회계 ································································ 490
    제1절 종합예산 ··················································································· 492
    1. 종합예산의 개요 ····································································· 492
    2. 종합예산의 편성절차 ······························································· 493
    3. 예산설정의 유용성과 운영상의 문제점 ········································· 505
    제2절 예산설정과 책임회계 ···································································· 507
    연습문제 ···························································································· 509

    제15장 단기의사결정과 관련원가분석 ·························································· 518
    제1절 서론 ························································································· 520
    제2절 의사결정의 기본개념 ···································································· 521
    1. 관련 원가와 관련 수익 ···························································· 521
    2. 총액접근법과 증분접근법 ·························································· 522
    3. 변동원가와 고정원가 ······························································· 523
    제3절 특수 의사결정에 관한 사례 ··························································· 523
    1. 일회성 특별주문의 수락 또는 거절 ············································· 523
    2. 부품의 자가제조 또는 외부구매 ················································· 525
    3. 제품라인의 추가 또는 폐지 ······················································· 528
    4. 기존설비의 대체 ····································································· 531
    5. 생산능력 제약하에서의 제품배합 결정 ········································· 533
    제4절 의사결정과 성과평가 ···································································· 536
    연습문제 ···························································································· 538

    제16장 성과측정과 성과관리 ········································································ 554
    제1절 분권화 ······················································································ 556
    제2절 책임중심점의 성과평가 ································································· 557
    1. 성과보고서 ············································································ 558
    2. 수익중심점의 성과평가 ···························································· 561
    3. 원가중심점의 성과평가 ···························································· 570
    4. 투자중심점의 성과평가 ···························································· 573
    제3절 성과평가 ··················································································· 587
    1. 성과 평가제도 ········································································ 589
    2. 보상 ···················································································· 597
    제4절 균형성과표 ················································································ 602
    1. 관리시스템으로서의 균형성과표 ················································· 604
    2. 균형성과표의 4가지 관점 ························································· 606
    3. 균형성과표의 특징 ·································································· 612
    연습문제 ···························································································· 613

    정답 및 해설 ································································································· 628

    찾아보기 ······································································································ 734

기본정보

상품정보
ISBN 9788925415703
발행(출시)일자 2021년 02월 25일
쪽수 738쪽
크기
188 * 258 * 35 mm / 1517 g
총권수 1권

Klover

Klover 리뷰 안내
교보를 애용해 주시는 고객님들이 남겨주신 평점과 감상을 바탕으로, 다양한 정보를 전달하는 교보문고의 리뷰 서비스입니다.
1.리워드 안내
구매 후 90일 이내에 평점과 10자 이상의 리뷰 작성 시 e교환권 200원을 적립해 드립니다.
e교환권은 적립 일로부터 180일 동안 사용 가능합니다.
리워드는 작성 후 다음 날 제공되며, 발송 전 작성 시 발송 완료 후 익일 제공됩니다.
리워드는 리뷰 종류별로 구매한 아이디당 한 상품에 최초 1회 작성 건들에 대해서만 제공됩니다.
판매가 1,000원 미만 도서의 경우 리워드 지급 대상에서 제외됩니다.
한달 후 리뷰
구매 후 30일~ 120일 이내에 작성된 두 번째 구매리뷰에 대해 한 달 후 리뷰로 인지하고 e교환권 100원을 추가 제공합니다.

* 강연, 공연, 여행, 동영상, 사은품, 기프트카드 상품은 지급 제외
2.운영 원칙 안내
Klover 리뷰를 통한 리뷰를 작성해 주셔서 감사합니다. 자유로운 의사 표현의 공간인 만큼 타인에 대한 배려를 부탁합니다.
일부 타인의 권리를 침해하거나 불편을 끼치는 것을 방지하기 위해 아래에 해당하는 Klover 리뷰는 별도의 통보 없이 삭제될 수 있습니다.
  • 도서나 타인에 대해 근거 없이 비방을 하거나 타인의 명예를 훼손할 수 있는 리뷰
  • 도서와 무관한 내용의 리뷰
  • 인신공격이나 욕설, 비속어, 혐오발언이 개재된 리뷰
  • 의성어나 의태어 등 내용의 의미가 없는 리뷰

리뷰는 1인이 중복으로 작성하실 수는 있지만, 평점계산은 가장 최근에 남긴 1건의 리뷰만 반영됩니다.
3.신고하기
다른 고객이 작성리뷰에 대해 불쾌함을 느끼는 경우 신고를 할 수 있으며, 신고 자가 일정수준 이상 누적되면 작성하신 리뷰가 노출되지 않을 수 있습니다.

구매 후 리뷰 작성 시, e교환권 200원 적립

문장수집

문장수집 안내
문장수집은 고객님들이 직접 선정한 책의 좋은 문장을 보여주는 교보문고의 새로운 서비스입니다. 마음을 두드린 문장들을 기록하고 좋은 글귀들은 "좋아요“ 하여 모아보세요. 도서 문장과 무관한 내용 등록 시 별도 통보 없이 삭제될 수 있습니다.
리워드 안내
구매 후 90일 이내에 문장수집 작성 시 e교환권 100원을 적립해드립니다.
e교환권은 적립 일로부터 180일 동안 사용 가능합니다. 리워드는 작성 후 다음 날 제공되며, 발송 전 작성 시 발송 완료 후 익일 제공됩니다.
리워드는 한 상품에 최초 1회만 제공됩니다.
주문취소/반품/절판/품절 시 리워드 대상에서 제외됩니다.

구매 후 리뷰 작성 시, e교환권 100원 적립

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배송 일정 안내 테이블로 결제 완료 시간, 도착예정일 결제 완료 시간 컬럼의 하위로 평일 0시 ~ 12시 토요일 0시 ~ 11시 평일 12시 ~ 22시 평일 12시 ~ 24시 토요일 11시 ~ 21시 을(를) 나타낸 표입니다.
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토요일 0시 ~ 11시
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  • 수도권 외 지역에서 선물포장하기 또는 사은품을 포함하여 주문할 경우 당일배송 불가합니다.
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  • 출고 예정일이 5일 이상인 상품의 경우(결제일로부터 7일 동안 미입고), 출판사 / 유통사 사정으로 품/절판 되어 구입이 어려울 수 있습니다. 이 경우 SMS, 메일로 알려드립니다.
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바로드림존에서 받기

  1. STEP 01
    매장 선택 후 바로드림 주문
  2. STEP 02
    준비완료 알림 시 매장 방문하기
  3. STEP 03
    바로드림존에서 주문상품 받기
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수령 안내

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  • 바로드림 주문 후 재고가 실시간 변동되어, 수령 예상 시간에 수령이 어려울 수 있습니다.

취소/교환/반품 안내

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사은품 관련 안내

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  • 광화문점,강남점,대구점,영등포점,잠실점은 [직접 찾아 바로드림존 가기], [바로드림존에서 받기] 로 주문시 음반 코너에서 수령확인이 가능합니다
  • 선물 받는 분의 휴대폰번호만 입력하신 후 결제하시면 받는 분 휴대폰으로 선물번호가 전달됩니다.
  • 문자를 받은 분께서는 마이 > 주문관리 > 모바일 선물내역 화면에서 선물번호와 배송지 정보를 입력하시면 선물주문이 완료되어 상품준비 및 배송이 진행됩니다.
  • 선물하기 결제하신 후 14일까지 받는 분이 선물번호를 등록하지 않으실 경우 주문은 자동취소 됩니다.
  • 또한 배송 전 상품이 품절 / 절판 될 경우 주문은 자동취소 됩니다.

바로드림 서비스 안내

  1. STEP 01
    매장 선택 후 바로드림 주문
  2. STEP 02
    준비완료 알림 시 매장 방문하기
  3. STEP 03
    바로드림존에서 주문상품 받기
  • 바로드림은 전국 교보문고 매장 및 교내서점에서 이용 가능합니다.
  • 잡지 및 일부 도서는 바로드림 이용이 불가합니다.
  • 각 매장 운영시간에 따라 바로드림 이용 시간이 달라질 수 있습니다.

수령 안내

  • 안내되는 재고수량은 서비스 운영 목적에 따라 상이할 수 있으므로 해당 매장에 문의해주시기 바랍니다.
  • 바로드림 주문 후 재고가 실시간 변동되어, 수령 예상시간에 수령이 어려울 수 있습니다.

취소/교환/반품 안내

  • 주문 후 7일간 찾아가지 않으시면, 자동으로 결제가 취소됩니다.
  • 취소된 금액은 결제수단의 승인취소 및 예치금으로 전환됩니다.
  • 교환/반품은 수령하신 매장에서만 가능합니다.

사은품 관련 안내

  • 바로드림 서비스는 일부 1+1 도서, 경품, 사은품 등이 포함되지 않습니다.

음반/DVD 바로드림시 유의사항

  • 음반/DVD 상품은 바로드림 주문 후 수령점 변경이 불가합니다. 주문 전 수령점을 꼭 확인해주세요.
  • 사은품(포스터,엽서 등)은 증정되지 않습니다.
  • 커버이미지 랜덤발매 음반은 버전 선택이 불가합니다.
  • 광화문점,강남점,대구점,영등포점,잠실점은 [직접 찾아 바로드림존 가기], [바로드림존에서 받기] 로 주문시 음반코너에서 수령확인이 가능합니다.
  1. STEP 01
    픽업박스에서 찾기 주문
  2. STEP 02
    도서준비완료 후 휴대폰으로 인증번호 전송
  3. STEP 03
    매장 방문하여 픽업박스에서 인증번호 입력 후 도서 픽업
  • 바로드림은 전국 교보문고 매장 및 교내서점에서 이용 가능합니다.
  • 잡지 및 일부 도서는 바로드림 이용이 불가합니다.
  • 각 매장 운영시간에 따라 바로드림 이용 시간이 달라질 수 있습니다.

수령 안내

  • 안내되는 재고수량은 서비스 운영 목적에 따라 상이할 수 있으므로 해당 매장에 문의해주시기 바랍니다.
  • 바로드림 주문 후 재고가 실시간 변동되어, 수령 예상시간에 수령이 어려울 수 있습니다.

취소/교환/반품 안내

  • 주문 후 7일간 찾아가지 않으시면, 자동으로 결제가 취소됩니다.
  • 취소된 금액은 결제수단의 승인취소 및 예치금으로 전환됩니다.
  • 교환/반품은 수령하신 매장에서만 가능합니다.

사은품 관련 안내

  • 바로드림 서비스는 일부 1+1 도서, 경품, 사은품 등이 포함되지 않습니다.

음반/DVD 바로드림시 유의사항

  • 음반/DVD 상품은 바로드림 주문 후 수령점 변경이 불가합니다. 주문 전 수령점을 꼭 확인해주세요.
  • 사은품(포스터,엽서 등)은 증정되지 않습니다.
  • 커버이미지 랜덤발매 음반은 버전 선택이 불가합니다.
  • 광화문점,강남점,대구점,영등포점,잠실점은 [직접 찾아 바로드림존 가기], [바로드림존에서 받기] 로 주문시 음반코너에서 수령확인이 가능합니다.

도서 소득공제 안내

  • 도서 소득공제란?

    • 2018년 7월 1일 부터 근로소득자가 신용카드 등으로 도서구입 및 공연을 관람하기 위해 사용한 금액이 추가 공제됩니다. (추가 공제한도 100만원까지 인정)
      • 총 급여 7,000만 원 이하 근로소득자 중 신용카드, 직불카드 등 사용액이 총급여의 25%가 넘는 사람에게 적용
      • 현재 ‘신용카드 등 사용금액’의 소득 공제한도는 300만 원이고 신용카드사용액의 공제율은 15%이지만, 도서·공연 사용분은 추가로 100만 원의 소득 공제한도가 인정되고 공제율은 30%로 적용
      • 시행시기 이후 도서·공연 사용액에 대해서는 “2018년 귀속 근로소득 연말 정산”시기(19.1.15~)에 국세청 홈택스 연말정산간소화 서비스 제공
  • 도서 소득공제 대상

    • 도서(내서,외서,해외주문도서), eBook(구매)
    • 도서 소득공제 대상 상품에 수반되는 국내 배송비 (해외 배송비 제외)
      • 제외상품 : 잡지 등 정기 간행물, 음반, DVD, 기프트, eBook(대여,학술논문), 사은품, 선물포장, 책 그리고 꽃
      • 상품정보의 “소득공제” 표기를 참고하시기 바랍니다.
  • 도서 소득공제 가능 결제수단

    • 카드결제 : 신용카드(개인카드에 한함)
    • 현금결제 : 예치금, 교보e캐시(충전에한함), 해피머니상품권, 컬쳐캐쉬, 기프트 카드, 실시간계좌이체, 온라인입금
    • 간편결제 : 교보페이, 네이버페이, 삼성페이, 카카오페이, PAYCO, 토스, CHAI
      • 현금결제는 현금영수증을 개인소득공제용으로 신청 시에만 도서 소득공제 됩니다.
      • 교보e캐시 도서 소득공제 금액은 교보eBook > e캐시 > 충전/사용내역에서 확인 가능합니다.
      • SKpay, 휴대폰 결제, 교보캐시는 도서 소득공제 불가
  • 부분 취소 안내

    • 대상상품+제외상품을 주문하여 신용카드 "2회 결제하기"를 선택 한 경우, 부분취소/반품 시 예치금으로 환원됩니다.

      신용카드 결제 후 예치금으로 환원 된 경우 승인취소 되지 않습니다.

  • 도서 소득공제 불가 안내

    • 법인카드로 결제 한 경우
    • 현금영수증을 사업자증빙용으로 신청 한 경우
    • 분철신청시 발생되는 분철비용

알림 신청

아래의 알림 신청 시 원하시는 소식을 받아 보실 수 있습니다.
알림신청 취소는 마이룸 > 알림신청내역에서 가능합니다.

한권으로 끝내는 원가관리회계
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  • A5 [148×210mm]
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해외주문양서 배송지연 안내

현재 미국 현지 눈폭풍으로 인해
해외 거래처 출고가 지연되고 있습니다.

해외주문양서 주문 시
예상 출고일보다 배송기간이 더 소요될 수 있으니
고객님의 너그러운 양해 부탁드립니다.

감사합니다.