원가회계입문

CHAPTER01 원가회계의 의의 • 9
1. 회계와 정의와 분류 ········································································· 9
2. 재무회계와 관리회계 ····································································· 10
3. 원가회계의 성격 ············································································ 10
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CHAPTER02 원가의 개념 • 13
1. 원가의 정의 ···················································································· 13
2. 원가의 조건 ·················································································· 13
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CHAPTER03 제조원가와 비제조원가 • 17
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CHAPTER04 재료원가, 노무원가, 경비원가 • 23
1. 재료원가 ························································································· 23
2. 노무원가 ························································································· 23
3. 경비원가 ························································································· 24
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CHAPTER05 직접원가와 간접원가 • 29
1. 직접원가와 간접원가의 개념 ························································ 29
2. 제조원가와 직접․간접원가의 관계 ············································· 34
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CHAPTER06 변동원가와 고정원가 • 42
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CHAPTER07 원가의 분류와 예시 • 56
1. 원가의 분류 종합 ··········································································· 56
2. 원가 분류의 예시 ··········································································· 58
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CHAPTER08 원가의 집계와 산출 • 69
1. 생산, 판매의 과정과 원가의 흐름 ··············································· 69
2. 제조원가의 발생과 회계처리 ························································ 71
3. 원가의 집계와 산출 과정 ······························································ 80
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CHAPTER09 제조간접원가의 배부 • 103
1. 제조간접원가 배부의 개념 ·························································· 103
2. 제조간접원가 배부 기준의 선택 ················································· 105
3. 제조간접원가 배부의 실제：제조부문만 있을 경우 ················· 108
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CHAPTER10 보조부문원가의 배부 • 117
1. 제조부문과 보조부문의 의미 ······················································ 117
2. 보조부문 원가의 성격 ································································· 117
3. 보조부문 원가의 제조부문 배부 ················································· 118
4. 보조부문 원가 배부 후 제조간접원가의 제품별 배부 ·············· 127
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CHAPTER11 개별원가계산 • 138
1. 원가계산의 의미와 종류 ······························································ 138
2. 개별원가계산의 정의 ··································································· 139
3. 개별원가계산의 특징과 절차 ······················································ 140
4. 개별원가계산의 사례 ··································································· 142
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CHAPTER12 종합원가계산의 기초 • 156
1. 종합원가계산의 의미 ··································································· 156
2. 개별원가계산과의 비교 ································································ 156
3. 종합원가계산의 사례 ··································································· 157
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CHAPTER13 종합원가계산(2)：공손품이 있을 경우 • 188
1. 공손품의 의미 ·············································································· 188
2. 공손원가의 계산과 처리 ······························································ 188
3. 공손(품)의 분류 ·········································································· 190
4. 정상공손과 비정상공손의 처리 ··················································· 191
5. 공손품이 있을 경우 물량의 흐름 ··············································· 192
6. 공손품의 완성품 환산량 ······························································ 197
7. 정상공손원가의 배분과 비정상공손원가의 처리 ······················· 200
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CHAPTER14 결합원가계산 • 216
1. 결합제품과 결합원가의 의미 ······················································ 216
2. 결합원가의 성격 ··········································································· 217
3. 결합원가의 배부 ··········································································· 219
4. 결합원가 배부 방법의 비교 ························································ 223
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CHAPTER15 평준화원가계산 • 242
1. 예정원가계산의 의미와 종류 ······················································ 242
2. 평준화원가계산의 의미 ································································ 243
3. 제조간접원가 예정 배부율 ·························································· 247
4. 제조간접원가 예정 배부액 ·························································· 249
5. 제조간접원가 배부 차이 ······························································ 250
6. 제조간접원가 배부차이 조정 방법 ············································· 251
7. 평준화 개별원가계산 ··································································· 260
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CHAPTER16 표준원가계산 • 274
1. 표준원가계산의 의미 ··································································· 274
2. 가격표준과 수량표준의 설정 ······················································ 275
3. 표준원가의 용도와 유용성 ·························································· 276
4. 표준원가의 흐름 ··········································································· 278
5. 표준원가와 실제원가의 차이 조정 ············································· 284
6. 표준원가 차이 분석 ····································································· 290
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CHAPTER17 변동원가계산 • 308
1. 전부원가계산과 변동원가계산의 개념 ········································ 308
2. 변동원가와 고정원가의 성격에 대한 이해 ································ 309
3. 전부원가계산의 문제점 ································································ 310
4. 변동원가계산 ················································································ 312
5. 공헌이익접근법의 손익계산서 ···················································· 314
6. 전부원가계산과 변동원가계산의 영업이익 차이 ······················· 316
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CHAPTER18 활동기준원가계산 • 327
1. 전통적인 원가계산의 흐름 ·························································· 327
2. 전통적인 원가계산의 문제점 ······················································ 331
3. 활동기준원가계산의 도입 ···························································· 332
4. 활동기준원가계산의 유용성과 한계 ··········································· 340
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