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한 권으로 끝내는 원가관리회계

한 권으로 끝내는 원가관리회계

김이배, 김재준, 정형록, 김미옥 (지은이)
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한 권으로 끝내는 원가관리회계
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책 정보

· 제목 : 한 권으로 끝내는 원가관리회계 
· 분류 : 국내도서 > 대학교재/전문서적 > 경상계열 > 세무/회계
· ISBN : 9788925415703
· 쪽수 : 740쪽
· 출판일 : 2021-02-25

책 소개

한 권으로 끝내는 원가관리회계 교재다. 원가회계의 기초와 조직의 원가흐름, 조직의 경영활동을 위한 원가산출 과정을 등을 다룬다. 또한 경영계획 설정과 통제를 위한 도구 및 혁신적 원가관리기법 및 조직의 성과평가, 종합예산 등을 다룬다.

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

저자소개

김이배 (지은이)    정보 더보기
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.
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김재준 (지은이)    정보 더보기
(현) 안산대학교 세무회계과 교수 한국세무사회 전산세무회계자격시험 출제위원 대학수학능력시험 출제위원(직업탐구영역 회계원리) 교육인적자원부 한국회계기준제정 자문위원 더존경영연구소 연구위원 안산세무서 이의신청위원회 위원 한국세무회계학회 부회장, 한국관리회계학회 이사
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정형록 (지은이)    정보 더보기
[학력] 서울대학교 일반대학원 경영학 박사(석박사 통합) 서울대학교 농경제학과 경제학 학사 [주요 경력] 경희대학교 경영대학 회계세무학과 교수(현) 기획재정부 공공기관 경영평가 위원, 국세청 자체평가위원회 위원, 방위사업청 예산집행심의회 위원, 관세청 보세판매장 특허심사위원회 위원, 한국보건복지인력개발원 감사 등 역임 [주요 논문] “Bargaining power and budget ratcheting: Evidence from South Korean local governments”, Management Accounting Review, 2021. 외 다수 [주요 연구 분야] 비대칭적 원가행태, 의료기관 원가, 방산업체 원가, 이사의 경영진단 및 분석
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김미옥 (지은이)    정보 더보기
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.
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