Core 원가회계
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<Core 원가회계>는 회계 원리 과목을 학습한 학생들이 조직의 관리 활동과 함께 원가의 중요성을 깨닫고, 기업경영 관련 의사결정에 필요한 정보를 마련할 수 있는 데 초점을 두어 구성되었습니다. 전통적인 원가회계 이론의 견고한 기초 위에 현대적 관리회계 기법과 디지털 기술의 활용 방안을 체계적으로 결합하여, 원가회계의 기초부터 조직의 원가 흐름, 경영활동을 위한 원가 산출 과정, 경영계획 설정과 통제를 위한 도구, 그리고 혁신적 원가관리기법 및 조직의 성과 평가까지 포괄적으로 다루고 있습니다.
머리말 ·····················································································3
제1장 회계시스템 ····································································10
제1절 회계의 체계 ··································································12
1. 회계의 체계와 회계정보의 특성 ············································12
2. 재무회계와 관리회계의 비교 ·················································14
제2절 원가회계시스템 ······························································16
1. 원가회계시스템의 구성요소 ···················································16
2. 원가회계의 역할 ··································································17
3. 원가회계시스템의 분류 ·························································22
제2장 원가의 개념과 유형 ························································26
제1절 원가의 개념 ···································································28
제2절 원가의 분류 ···································································29
1. 직접원가와 간접원가 ····························································29
2. 변동원가와 고정원가 ····························································31
3. 제조원가와 비제조원가 ·························································35
4. 원가유형 간의 관계 ·····························································40
5. 통제가능원가와 통제불능원가 ················································40
6. 기타 기준에 따른 원가분류 ···················································41
제3장 원가행태 ·······································································44
제1절 원가함수 ·······································································46
1. 변동원가 ············································································47
2. 준변동원가 ·········································································48
3. 고정원가 ············································································49
4. 준고정원가 ·········································································49
제2절 원가함수 추정방법 ·························································50
1. 산업공학법 ·········································································51
2. 계정분석법 ·········································································52
3. 고저점법 ············································································53
4. 비선형원가함수와 학습곡선 ··················································58
제4장 원가의 흐름 ··································································62
1. 제조기업의 경영활동 ···························································64
2. 원가의 흐름과 집계 ·····························································65
3. 상기업과 제조기업의 재무제표 비교 ······································68
4. 제조기업의 재고자산 흐름 ····················································72
5. 제조기업의 원가계산흐름 ·····················································74
6. 제조기업의 회계순환과정 ·····················································79
제5장 개별원가계산 ································································92
제1절 개별원가계산의 개요 ······················································94
제2절 개별원가계산의 의의 및 절차 ··········································94
제3절 개별원가계산의 절차 ······················································95
1. 원가대상 작업의 설정 ··························································97
2. 직접제조원가의 집계 ···························································97
3. 기타제조간접원가의 집계 ···················································100
4. 제조간접원가의 배부 ·························································100
5. 당기제품제조원가 ······························································102
6. 매출 및 매출원가 ······························································103
7. 판매비와 관리비 ·······························································104
제4절 개별원가계산의 구분 ····················································107
1. 실제개별원가계산 ······························································107
2. 정상개별원가계산 ······························································109
3. 제조간접원가 과대(소)배부액의 회계처리 ······························114
제6장 원가배부와 수익배부 ·····················································120
제1절 원가배부의 목적 ···························································122
제2절 원가배부기준 결정 시의 지침 ·········································123
제3절 보조부문 원가의 배부 ····················································124
1. 보조부문 원가의 배부방법 ···················································125
제4절 제조부문 제조간접원가의 배부 ········································139
제5절 수익의 배부 ··································································145
1. 독립적 수익배부법 ······························································145
2. 증분수익 배부법 ·································································147
제7장 종합원가계산 ································································148
제1절 개별원가계산과 종합원가계산의 비교 ·······························150
제2절 종합원가계산의 기본개념 ···············································152
1. 제조원가의 집계 ································································152
2. 완성품 환산량 ···································································152
제3절 종합원가계산의 절차 ·····················································153
1. 물량 흐름의 파악 ·······························································154
2. 완성품 환산량 계산 ····························································155
3. 원가요소별 총원가 집계 ······················································156
4. 원가요소별 완성품 환산량 단위당 원가 ·································157
5. 완성품과 기말재공품 원가계산 ·············································158
제4절 종합원가계산의 물량 흐름 가정 ······································160
1. 선입선출법 ········································································160
2. 가중평균법(평균법) ·····························································169
3. 선입선출법과 가중평균법의 원가차이 ····································176
제5절 전공정원가 ···································································181
1. 선입선출법 ········································································182
2. 가중평균법 ········································································188
제8장 공손회계 ······································································194
제1절 공손의 개요 ·································································196
제2절 물량 흐름 가정과 공손 ··················································199
제3절 공손의 회계처리 ···························································200
1. 무인식법 ···········································································200
2. 인식법 ··············································································200
제4절 종합예제 ······································································203
1. 무인식법 ···········································································204
2. 인식법 ··············································································208
제5절 처분가치가 있는 공손품의 회계처리 ································233
1. 인식법 ··············································································234
제9장 결합원가계산 ································································242
제1절 기본개념 ······································································244
제2절 결합원가의 배부 ···························································245
1. 분리점에서 판매 가능 ·························································246
2. 분리점에서 추가가공 후 판매 가능 ·······································248
3. 복수의 분리점이 있는 경우의 결합원가배부 ···························252
제3절 부산물 회계 ··································································257
1. 부산물 회계처리 ·································································258
제10장 활동기준원가계산 ························································262
제1절 도입배경 ······································································264
제2절 전통적 원가계산시스템의 문제점 ·····································265
제3절 활동기준원가계산의 의의 및 절차 ···································270
1. 원가대상 파악 ····································································271
2. 원가대상별 직접원가의 파악 ················································271
3. 활동분석 ···········································································271
4. 활동원가 집계 ···································································272
5. 활동별 원가동인 결정 ·························································273
6. 활동별 원가배부율 산출 ······················································274
7. 제품원가계산 ·····································································274
제4절 활동기준원가계산 적용사례 ············································276
1. 원가대상 파악 ···································································277
2. 원가대상별 직접원가의 파악 ···············································277
3. 활동분석 ··········································································277
4. 활동원가 집계 ···································································278
5. 활동별 원가동인 결정 ························································278
6. 활동별 원가배부율 산출 ·····················································279
7. 제품원가계산 ····································································279
8. 전통적 원가계산과 활동기준원가계산의 비교 ························282
제5절 활동기준원가계산의 활용 ··············································285
1. 활동기준관리(ABM: Activity Based Management) ···············285
2. 계획 및 의사결정 단계에서의 활동기준원가계산의 활용 ·········292
3. 통제 및 성과평가 ······························································293
제6절 활동기준원가계산의 유용성과 한계 ·································294
1. 활동기준원가계산의 유용성 ·················································294
2. 활동기준원가계산의 한계 ····················································295
연습문제 ···············································································296
정답 및 해설 ·········································································430
찾아보기 ···············································································504
제1장 회계시스템 ····································································10
제1절 회계의 체계 ··································································12
1. 회계의 체계와 회계정보의 특성 ············································12
2. 재무회계와 관리회계의 비교 ·················································14
제2절 원가회계시스템 ······························································16
1. 원가회계시스템의 구성요소 ···················································16
2. 원가회계의 역할 ··································································17
3. 원가회계시스템의 분류 ·························································22
제2장 원가의 개념과 유형 ························································26
제1절 원가의 개념 ···································································28
제2절 원가의 분류 ···································································29
1. 직접원가와 간접원가 ····························································29
2. 변동원가와 고정원가 ····························································31
3. 제조원가와 비제조원가 ·························································35
4. 원가유형 간의 관계 ·····························································40
5. 통제가능원가와 통제불능원가 ················································40
6. 기타 기준에 따른 원가분류 ···················································41
제3장 원가행태 ·······································································44
제1절 원가함수 ·······································································46
1. 변동원가 ············································································47
2. 준변동원가 ·········································································48
3. 고정원가 ············································································49
4. 준고정원가 ·········································································49
제2절 원가함수 추정방법 ·························································50
1. 산업공학법 ·········································································51
2. 계정분석법 ·········································································52
3. 고저점법 ············································································53
4. 비선형원가함수와 학습곡선 ··················································58
제4장 원가의 흐름 ··································································62
1. 제조기업의 경영활동 ···························································64
2. 원가의 흐름과 집계 ·····························································65
3. 상기업과 제조기업의 재무제표 비교 ······································68
4. 제조기업의 재고자산 흐름 ····················································72
5. 제조기업의 원가계산흐름 ·····················································74
6. 제조기업의 회계순환과정 ·····················································79
제5장 개별원가계산 ································································92
제1절 개별원가계산의 개요 ······················································94
제2절 개별원가계산의 의의 및 절차 ··········································94
제3절 개별원가계산의 절차 ······················································95
1. 원가대상 작업의 설정 ··························································97
2. 직접제조원가의 집계 ···························································97
3. 기타제조간접원가의 집계 ···················································100
4. 제조간접원가의 배부 ·························································100
5. 당기제품제조원가 ······························································102
6. 매출 및 매출원가 ······························································103
7. 판매비와 관리비 ·······························································104
제4절 개별원가계산의 구분 ····················································107
1. 실제개별원가계산 ······························································107
2. 정상개별원가계산 ······························································109
3. 제조간접원가 과대(소)배부액의 회계처리 ······························114
제6장 원가배부와 수익배부 ·····················································120
제1절 원가배부의 목적 ···························································122
제2절 원가배부기준 결정 시의 지침 ·········································123
제3절 보조부문 원가의 배부 ····················································124
1. 보조부문 원가의 배부방법 ···················································125
제4절 제조부문 제조간접원가의 배부 ········································139
제5절 수익의 배부 ··································································145
1. 독립적 수익배부법 ······························································145
2. 증분수익 배부법 ·································································147
제7장 종합원가계산 ································································148
제1절 개별원가계산과 종합원가계산의 비교 ·······························150
제2절 종합원가계산의 기본개념 ···············································152
1. 제조원가의 집계 ································································152
2. 완성품 환산량 ···································································152
제3절 종합원가계산의 절차 ·····················································153
1. 물량 흐름의 파악 ·······························································154
2. 완성품 환산량 계산 ····························································155
3. 원가요소별 총원가 집계 ······················································156
4. 원가요소별 완성품 환산량 단위당 원가 ·································157
5. 완성품과 기말재공품 원가계산 ·············································158
제4절 종합원가계산의 물량 흐름 가정 ······································160
1. 선입선출법 ········································································160
2. 가중평균법(평균법) ·····························································169
3. 선입선출법과 가중평균법의 원가차이 ····································176
제5절 전공정원가 ···································································181
1. 선입선출법 ········································································182
2. 가중평균법 ········································································188
제8장 공손회계 ······································································194
제1절 공손의 개요 ·································································196
제2절 물량 흐름 가정과 공손 ··················································199
제3절 공손의 회계처리 ···························································200
1. 무인식법 ···········································································200
2. 인식법 ··············································································200
제4절 종합예제 ······································································203
1. 무인식법 ···········································································204
2. 인식법 ··············································································208
제5절 처분가치가 있는 공손품의 회계처리 ································233
1. 인식법 ··············································································234
제9장 결합원가계산 ································································242
제1절 기본개념 ······································································244
제2절 결합원가의 배부 ···························································245
1. 분리점에서 판매 가능 ·························································246
2. 분리점에서 추가가공 후 판매 가능 ·······································248
3. 복수의 분리점이 있는 경우의 결합원가배부 ···························252
제3절 부산물 회계 ··································································257
1. 부산물 회계처리 ·································································258
제10장 활동기준원가계산 ························································262
제1절 도입배경 ······································································264
제2절 전통적 원가계산시스템의 문제점 ·····································265
제3절 활동기준원가계산의 의의 및 절차 ···································270
1. 원가대상 파악 ····································································271
2. 원가대상별 직접원가의 파악 ················································271
3. 활동분석 ···········································································271
4. 활동원가 집계 ···································································272
5. 활동별 원가동인 결정 ·························································273
6. 활동별 원가배부율 산출 ······················································274
7. 제품원가계산 ·····································································274
제4절 활동기준원가계산 적용사례 ············································276
1. 원가대상 파악 ···································································277
2. 원가대상별 직접원가의 파악 ···············································277
3. 활동분석 ··········································································277
4. 활동원가 집계 ···································································278
5. 활동별 원가동인 결정 ························································278
6. 활동별 원가배부율 산출 ·····················································279
7. 제품원가계산 ····································································279
8. 전통적 원가계산과 활동기준원가계산의 비교 ························282
제5절 활동기준원가계산의 활용 ··············································285
1. 활동기준관리(ABM: Activity Based Management) ···············285
2. 계획 및 의사결정 단계에서의 활동기준원가계산의 활용 ·········292
3. 통제 및 성과평가 ······························································293
제6절 활동기준원가계산의 유용성과 한계 ·································294
1. 활동기준원가계산의 유용성 ·················································294
2. 활동기준원가계산의 한계 ····················································295
연습문제 ···············································································296
정답 및 해설 ·········································································430
찾아보기 ···············································································504
인물정보
저자(글) 김완용
서울시립대학교를 졸업하고 동 대학교에서 세무학 박사학위(세무회계전공)를 수여받았다. 현재 한양사이버대학교 경영학부 재무·회계·세무학과 조교수로 재직 중이다. 한국세무학회 총무·재정이사, 한국회계학회 기획이사, 한국조세연구포럼 편집위원장 및 부학회장, 국토교통부 리츠자문위원 등으로 활동하였다. 또한 [우체국예금 제휴사업 원가산정 및 수익성 분석] 외 다수의 연구과제와 [법인세수 추계를 위한 미시시뮬레이션모형의 개발], [OECD 디지털세의 필라1 및 2 도입에 따른 국내기업의 효과와 시사점] 등 다수의 논문을 발표하였다.
저자(글) 김미옥
가톨릭대학교 회계학과를 졸업하고 경희대학교 일반대학원에서 경영학 석사ㆍ박사학위(회계학전공)를 수여받았다. 현재 한양사이버대학교 경영학부 재무·회계·세무학과 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.
저자(글) 정형록
서울대학교를 졸업하고 동 대학교에서 경영학 박사학위(회계학전공)를 수여받았다. 현재 경희대학교 경영대학 회계ㆍ세무학과 교수로 재직 중이다. 한국회계학회 부회장, 한국회계정보학회 부회장, 한국회계정책학회 부회장, 한국경영학회 상임이사, 한국관리회계학회 상임이사, 한국경영교육학회 상임이사, 관리회계연구 편집위원, 회계저널 편집위원 등으로 활동하였다. 또한 [한국 제조기업의 비대칭적 원가행태], [보험회사 활동기준원가계산 도입 사례연구] 등 다수의 논문을 발표하였다.
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