추가 적립 안내

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.

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