이 책의 특징은 다음과 같습니다.
첫째, 감정평가사, 관세사 시험의 출제범위와 수준을 철저히 분석하여 감정평가사, 관세사 1차 원가관리회계 시험에 최적화된 내용으로 구성하였습니다.
둘째, 출제 유형별로 연관된 연습문제를 최대한 수록하여 충분한 실전연습을 할 수 있도록 하였습니다. 또한 변화하는 출제경향에 효과적으로 대비할 수 있도록 최근의 기출문제는 모두 수록하였습니다.
셋째, 본 교재의 학습효과를 극대화할 수 있도록 감정평가사 시험 전문학원인 윌비스 한림법학원(value.willbes.net)에서 본 교재로 강의를 제공하고 있습니다. 학습에 참고하시기 바랍니다. 

CHAPTER 01 원가관리회계 일반 ················································································1
제1절 기본개념 / 2
제2절 원가의 개념과 용어의 정의 / 4
제3절 원가의 분류 / 8
제4절 원가의 흐름 / 11
연습문제 / 16
CHAPTER 02 개별원가계산 ·······················································································27
제1절 기본개념 / 28
제2절 원가배분 절차 / 29
제3절 제조부문이 2개 이상인 경우 제조간접비의 배부 / 34
제4절 보조부문 존재시 보조부문 원가의 배부방법 / 36
제5절 단일배부율법과 이중배부율법 / 40
연습문제 / 41
CHAPTER 03 정상원가계산 ·······················································································51
제1절 기본개념 / 52
제2절 제조간접원가 배부차이 조정 / 54
연습문제 / 57
CHAPTER 04 활동기준원가계산 ················································································67
제1절 활동기준원가계산의 기본개념 / 68
제2절 활동기준원가계산의 절차 / 70
제3절 활동기준원가계산의 효익과 한계 / 73
연습문제 / 74
CHAPTER 05 종합원가계산 ·······················································································85
제1절 종합원가계산의 기본개념 / 86
제2절 종합원가계산의 원가계산절차 / 89
제3절 공손이 발생하는 경우 / 93
제4절 [심화] 연속된 2개 이상의 공정이 존재하는 경우 / 101
연습문제 / 104
CHAPTER 06 결합원가계산 ·····················································································117
제1절 기본개념 / 118
제2절 결합원가의 배부방법 / 120
제3절 부산물의 회계처리 / 123
연습문제 / 126
CHAPTER 07 표준원가계산 ·····················································································137
제1절 표준원가계산의 기본개념 / 138
제2절 원가차이 분석 / 140
연습문제 / 147
CHAPTER 08 변동원가계산 ·····················································································159
제1절 변동원가계산의 기본개념 / 160
제2절 변동원가계산과 전부원가계산의 비교 / 163
제3절 [심화] 초변동원가계산 / 166
연습문제 / 169
CHAPTER 09 원가의 추정(원가함수) ······································································181
제1절 기본개념 / 182
제2절 원가함수의 추정방법 / 183
제3절 학습곡선 / 185
연습문제 / 188
CHAPTER 10 원가-조업도-이익 분석 ····································································193
제1절 기본개념 / 194
제2절 기본가정하의 CVP분석 / 196
제3절 CVP분석의 확장 / 205
연습문제 / 213
CHAPTER 11 단기특수의사결정 ··············································································229
제1절 기본개념 / 230
제2절 단기특수의사결정 / 234
연습문제 / 244
CHAPTER 12 종합예산 ····························································································255
제1절 기본개념 / 256
제2절 각 부문별 예산편성 / 257
연습문제 / 261
CHAPTER 13 책임회계와 성과평가 ········································································269
제1절 책임회계의 기본개념 / 270
제2절 투자중심점의 성과평가 / 272
연습문제 / 280
CHAPTER 14 대체가격결정 ·····················································································287
제1절 대체가격결정의 의의 / 288
제2절 대체가격의 결정 / 289
연습문제 / 294
CHAPTER 15 [심화] 신관리회계 ·············································································299
제1절 수명주기원가계산 / 300
제2절 목표원가계산 / 302
제3절 카이젠원가계산 / 303
제4절 품질원가 / 304
제5절 균형성과표(BSC) / 307
연습문제 / 309