원가관리회계 (이재삼 외)

제01장 원가회계의 기초
제01절 원가회계의 의의 ·········································································· 15
1. 판매기업과 제조기업 ·································································· 15
2. 회계의 목적 ················································································· 16
3. 재무회계와 관리회계의 비교 ····················································· 17
4. 원가회계의 역할 ·········································································· 18
제02절 원가계산제도의 의의 ·································································· 18
1. 원가의 개념 ················································································· 18
2. 원가의 특성 ················································································· 19
3. 원가회계의 목적 ·········································································· 20
제03절 원가계산제도의 종류 ·································································· 21
1. 원가의 집계 방법에 따른 분류 ·················································· 21
2. 원가의 계산 범위에 따른 분류 ·················································· 21
3. 원가의 측정 방법에 따른 분류 ·················································· 22
제04절 원가계산제도의 일반원칙 ··························································· 23
1. 원가계산제도의 확립 ·································································· 23
2. 제조원가의 범위 ·········································································· 23
3. 원가계산기간 ··············································································· 23
4. 제조원가계산 ··············································································· 23
5. 제조원가요소의 분류 ·································································· 23
연습문제 / 25

제02장 원가의 분류 및 흐름
제01절 원가의 분류 ················································································· 31
1. 원가의 형태별 분류 ···································································· 31
2. 추적 가능성에 따른 분류 ··························································· 31
3. 원가행태에 따른 분류 ································································ 33
4. 제조활동과의 관련성에 따른 분류 ············································ 41
5. 원가의 계산시점에 따른 분류 ···················································· 43
6. 총원가와 단위당원가 ·································································· 43
7. 자산과의 관련성에 따른 분류 ···················································· 44
제02절 판매가격의 결정 ·········································································· 45
제03절 제조기업의 회계처리 ·································································· 47
1. 원가요소계정의 회계처리 ··························································· 47
2. 제조원가의 집계 ·········································································· 51
3. 제조기업의 재무제표 ·································································· 56
연습문제 / 59
제03장 원가요소별 원가계산
제01절 원가의 분류 ················································································· 77
1. 재료원가의 개념 ·········································································· 77
2. 재료원가의 종류 ·········································································· 77
3. 재료의 매입원가 ·········································································· 79
4. 재료소비량의 계산방법 ······························································· 79
5. 재료소비금액의 계산방법 ··························································· 81
6. 재료재고차액의 회계처리 ··························································· 87

제02절 노무원가의 계산 ·········································································· 88
1. 노무원가의 의의 ·········································································· 88
2. 노무원가의 분류 ·········································································· 88
3. 노무원가의 계산 ·········································································· 90
4. 노무원가의 회계처리 ·································································· 91
제03절 경비의 계산 ················································································· 91
1. 경비의 의의 ················································································· 91
2. 경비의 분류 ················································································· 92
3. 경비의 계산 ················································································· 92
4. 경비의 회계처리 ·········································································· 93
연습문제 / 95
제04장 원가배분
제01절 원가배분의 기본개념 ································································· 103
1. 원가배분의 의의 ········································································ 103
2. 원가배분의 목적 ········································································ 104
3. 원가배분의 기준 ········································································ 105
제02절 부문공통원가의 배분 ································································· 106
1. 원가배분의 유형 ········································································ 106
2. 부문공통원가 배분의 의의 ······················································· 107
3. 부문공통원가의 배분 ································································ 108
제03절 보조부문원가의 배분 ································································· 110
1. 보조부문원가의 배분기준 ························································· 110
2. 보조부문원가의 배분방법 ························································· 111

제04절 제조간접원가의 배부 ································································· 119
1. 제조간접원가의 배부절차 ························································· 119
2. 제조간접원가의 배부기준 ························································· 120
3. 제조간접원가의 실제배부 ························································· 124
4. 제조간접원가의 예정배부 ························································· 127
5. 복수의 제조부문에 대한 제조간접원가의 배부 ······················ 132
6. 제조간접원가의 배부차이 및 회계처리 ··································· 135
제05절 활동기준원가계산 ······································································ 138
1. 활동기준원가계산의 개념 ························································· 138
2. 활동기준원가계산 절차 ····························································· 141
3. 활동기준원가계산의 장?단점 ·················································· 144
연습문제 / 145
제05장 원가추정
제01절 원가추정의 기본개념 ································································· 163
1. 원가추정의 의의 ········································································ 163
2. 원가추정의 기본가정 ································································ 163
제02절 원가함수의 추정절차 ································································· 164
1. 원가함수 ····················································································· 164
2. 원가함수의 추정절차 ································································ 165
제03절 원가추정의 방법 ········································································ 165
1. 계정분류법 ················································································· 165
2. 고저점법 ····················································································· 167
3. 산포도법 ····················································································· 170
4. 회귀분석법 ················································································· 171
5. 학습곡선 ····················································································· 174
연습문제 / 178

제06장 개별원가계산
제01절 개별원가계산의 의의 ································································· 187
제02절 개별원가계산의 절차 ································································· 188
1. 제조지시서의 발행 ···································································· 188
2. 개별원가계산표의 작성 ····························································· 190
3. 원가의 집계 및 배부 ································································ 191
제03절 개별원가계산의 종류 ································································· 193
1. 실제개별원가계산 ······································································ 194
2. 정상개별원가계산 ······································································ 199
제04절 공손품, 재작업품 및 작업폐물의 회계처리 ······························ 204
1. 공손의 회계처리 ········································································ 204
2. 재작업품의 회계처리 ································································ 206
3. 작업폐물의 회계처리 ································································ 208
연습문제 / 213
제07장 종합원가계산
제01절 종합원가계산의 기초 ································································· 221
1. 종합원가계산의 의의 ································································ 221
2. 종합원가계산의 흐름 ································································ 222
3. 종합원가계산과 개별원가계산의 비교 ····································· 223
4. 종합원가계산의 장?단점 ························································· 224
제02절 종합원가계산의 절차 ································································· 224
1. 물량흐름의 파악 ········································································ 224
2. 완성품환산량의 계산 ································································ 225

3. 총제조원가의 집계 ···································································· 227
4. 완성품환산량 단위당원가의 계산 ············································ 228
5. 완성품원가와 기말재공품원가의 계산 ····································· 228
제03절 종합원가계산의 방법 ································································· 231
1. 평균법 ························································································ 231
2. 선입선출법 ················································································· 235
제04절 공정별 종합원가계산 ································································· 238
1. 공정별 종합원가계산의 의의 ···················································· 238
2. 공정별 종합원가계산의 방법 ···················································· 239
연습문제 / 245
제08장 공손품회계
제01절 공손 및 감손의 개념 ································································· 259
제02절 정상공손과 비정상공손 ····························································· 260
1. 정상공손 ····················································································· 260
2. 비정상공손 ················································································· 260
3. 공손수량의 계산 ········································································ 260
제03절 공손원가의 배분 ········································································ 263
1. 평균법 ························································································ 264
2. 선입선출법 ················································································· 264
연습문제 / 269

제09장 연산품원가계산
제01절 종합원가계산의 기초 ································································· 279
제02절 결합원가의 배분방법 ································································· 280
1. 물량기준법 ················································································· 281
2. 상대적 판매가치법 ···································································· 282
3. 순실현가치법 ············································································· 283
4. 균등이익률법 ············································································· 284
제03절 복수분리점이 있는 경우의 결합원가배분 ································· 285
제04절 부산물의 회계처리 ···································································· 288
1. 생산기준법 ················································································· 288
2. 판매기준법 ················································································· 288
제05절 판매－추가가공 특수의사결정 ··················································· 290
연습문제 / 292
제10장 표준원가계산
제01절 표준원가계산의 기초 ································································· 303
1. 표준원가계산의 의의 ································································ 303
2. 표준원가계산의 유용성 ····························································· 304
3. 표준원가의 종류 ········································································ 305
제02절 표준원가의 설정 ········································································ 306
1. 표준직접재료원가 ······································································ 306
2. 표준직접노무원가 ······································································ 307
3. 표준제조간접원가 ······································································ 307

제03절 원가차이분석 ············································································· 309
1. 직접재료원가 차이분석 ····························································· 310
2. 직접노무원가 차이분석 ····························································· 313
3. 변동제조간접원가 차이분석 ····················································· 315
4. 고정제조간접원가 차이분석 ····················································· 317
제04절 제조간접원가차이의 분석방법 ··················································· 319
1. 4분법 ·························································································· 319
2. 3분법 ·························································································· 320
3. 2분법 ·························································································· 321
4. 총체적 분석법 ··········································································· 322
제05절 표준원가계산의 회계처리 ·························································· 325
1. 원가의 흐름 ··············································································· 325
2. 원가차이의 배분 ········································································ 333
연습문제 / 336
제11장 변동원가계산
제01절 변동원가계산의 개념 ································································· 347
1. 변동원가계산의 의의 ································································ 347
2. 공헌손익계산서 ·········································································· 348
3. 변동원가계산의 유용성 및 한계 ·············································· 349
제02절 전부원가계산과 변동원가계산에 의한 영업이익의 비교 ·········· 350
1. 생산량과 판매량이 동일한 경우 ·············································· 350
2. 생산량이 판매량보다 많은 경우 ·············································· 352
3. 생산량이 판매량보다 적은 경우 ·············································· 354
제03절 전부원가계산과 변동원가계산에 의한 영업이익의 차이조정 ·· 356
연습문제 / 360

제12장 원가－조업도－이익 분석
제01절 CVP분석의 기본 개념 ································································ 369
1. CVP분석의 기본가정 ································································ 369
2. CVP분석의 기본용어 ································································ 370
제02절 CVP분석을 이용한 손익분기점 ·················································· 373
1. CVP의 도표분석 ········································································ 374
2. 등식법 ························································································ 376
3. 공헌이익법 ················································································· 377
제03절 CVP분석을 이용한 추가분석 ····················································· 379
1. 목표이익의 분석 ········································································ 379
2. 목표이익과 법인세 ···································································· 381
3. 안전한계 ····················································································· 384
연습문제 / 387
Appendix 부 록
원가계산준칙 ··························································································· 395
연습문제 해설 및 해답 ··········································································· 403
찾아보기 ·································································································· 468