원가관리회계(2020)

[도서소개]

4차 산업혁명시대 경제적이고 합리적인 의사결정을 위한 원가정보 및 원가분석을 통한 효율적인 경영전략 수립과 실행은 불확실한 미래의 기업경쟁 환경에서 경쟁우위를 점하고 

지속적인 성장과 발전을 도모하는데 매우 중요한 경영활동 중의 하나라고 할 수 있다.

본 교재에서는 기업경영과 관련하여 원가관리의 효율성을 높이고 원가관리의 의사결정 유용성을 높일 수 있도록 원가관리에 대한 이론과 기업 사례를 학습할 수 있는 예제와 해설을 동시에 정리하였다. 

[목차]

제1장 원가관리회계의 의의와 목적

제1절 회계정보의 의의와 목적····························································· 2

1. 회계정보의 의의 / 2 

2. 회계정보의 목적 / 3

제2절 관리회계와 재무회계의 차이······················································· 4

1. 관리회계/ 4 

2. 재무회계 / 5

제3절 재무회계, 관리회계와 원가회계의 구분··········································· 7

제4절 원가회계와 관리회계의 구분······················································· 8

연습문제····················································································· 10

제2장 원가의 개념과 분류

제1절 원가의 개념········································································· 12

1. 원가의 의의 / 12 

2. 원가와 비용 / 13

제2절 원가의 분류········································································· 14

1. 발생형태에 따른 분류 / 15 

2. 추적가능성에 따른 분류 / 16

3. 경영기능상에 따른 분류 / 16 

4. 관리가능성 여부에 따른 분류 / 17

5. 원가를 파악하는 시점에 따른 분류 / 18

6. 수익과 대응관계에 따른 분류 / 19

7. 제품과 조업도와의 관련성에 따른 분류 / 20

8. 의사결정과 관련된 특수원가에 의한 분류 / 23

제3절 원가의 구성········································································· 24

1. 직접원가 / 24 

2. 제조원가 / 25

3. 총원가 / 25 

4. 판매가격 / 25

연습문제····················································································· 27

제3장 원가흐름과 원가추정

제1절 원가의 흐름········································································· 32

제2절 제조원가의 흐름···································································· 34

제3절 제품의 원가계산절차······························································ 35

1. 당기 총 제조원가(total manufacturing costs) / 35

2. 당기제품제조원가(cost of goods manufactured) / 35

3. 매출원가(cost of goods sold) / 36

제4절 제조원가의 회계처리······························································ 37

제5절 제조원가명세서····································································· 41

제6절 원가추정의 의의···································································· 42

제7절 원가추정방법········································································ 43

1. 원가행태 / 43 

2. 원가추정방법 / 44

3. 공학적 방법 / 45 

4. 계정분류법 / 45

5. 고저점법 / 46

6. 산포도법 / 48

7. 회귀분석법 / 49

연습문제····················································································· 52

제4장 원가계산의 기초개념

제1절 원가계산의 의의···································································· 60

1. 원가계산의 의의 / 60 

2. 원가계산의 기간 / 60

제2절 원가계산의 목적···································································· 61

1. 원가계산의 목적 / 62

제3절 원가계산의 종류···································································· 65

1. 개별원가계산과 종합원가계산 / 65 

2. 사전원가계산과 사후원가계산 / 66

3. 실제원가계산과 표준원가계산 / 67 

4. 전부원가계산과 부분원가계산 / 67

제4절 원가계산의 절차···································································· 68

1. 요소별 원가계산 / 68 

2. 부문별 원가계산 / 68

3. 제품별 원가계산 / 69

제5장 재료비 원가계산

제1절 재료비의 의의······································································· 74

제2절 재료비의 분류······································································· 75

1. 형태별 분류 / 75

2. 재료비의 집계방법에 의한 분류 / 76

제3절 재료의 구입ㆍ보관ㆍ출고의 기장················································ 78

1. 재료의 구입과 기장 / 78

 2. 재료구입원가의 계산 / 82

3. 재료의 보관 / 83 

4. 재료의 출고와 재료비의 기장 / 83

5. 재료의 감모손실에 대한 기장 / 86

제4절 재료소모량의 계산································································· 88

1. 계속기록법 / 88 / 

2. 재고조사법 / 89

3. 역계산법 / 90

제5절 재료소비가액의 계산······························································ 91

1. 원가법 / 91

연습문제····················································································100

제6장 노무비 원가계산

제1절 노무비의 의의······································································106

제2절 노무비의 분류······································································107

1. 노무비의 지급형태에 따른 분류 / 107

2. 노무비의 성격에 따른 분류 / 108

3. 제품과의 관련성에 따른 분류 / 109

제3절 노무비의 계산······································································110

1. 지급임금과 소비임금 / 110

2. 지급임금의 계산 / 111

3. 소비임금의 계산 / 113

4. 노무비의 기장과 회계처리 / 116

연습문제····················································································127

제7장 경비 원가회계

제1절 경비의 의의와 분류·······························································134

1. 경비의 의의 / 134

2.경비의 분류 / 135

제2절 경비소비가액의 계산·····························································137

1. 지급경비 / 137

2. 월할경비 / 138

3. 측정경비 / 139

4. 발생경비 / 140

제3절 경비소비가액의 기장·····························································141

제8장 개별원가계산

제1절 개별원가계산의 의의·····························································154

1. 개별원가계산의 의의 / 154

2. 개별원가계산과 종합원가계산의 비교 / 155

제2절 제조지시서와 원가계산표························································156

1. 제조지시서 / 156 

2. 제조지시서의 종류 / 157

3. 원가계산표 / 157

제3절 개별원가계산의 절차·····························································161

1. 단순개별원가계산 / 161

2. 부문별 개별원가계산 / 162

제4절 공손품과 작업폐물의 회계처리··················································165

1. 공손품의 회계처리 / 165 

2. 작업폐기물의 회계처리 / 168

연습문제····················································································170

제9장 제조간접비

제1절 제조간접비의 의의와 분류·······················································176

1. 제조간접비의 의의 / 176 

2. 제조간접비의 분류 / 176

제2절 제조간접비의 배부방법···························································178

1. 제조간접비의 실제배부법 / 178 

2. 제조간접비의 예정배부 / 188

3. 결산시 제조간접비배부 차이에 관한 회계처리 / 193

연습문제····················································································194

제10장 종합원가계산

제1절 종합원가계산의 기초개념························································202

1. 종합원가계산의 의의 / 202

2. 종합원가계산의 분류 / 204

3. 종합원가계산의 원가흐름 / 204

제2절 기말재공품의 평가방법···························································209

1. 완성품환산량 / 209

제3절 단일제품의 종합원가계산························································219

1. 단일제품의 종합원가계산의 의의 / 219

2. 단일제품의 종합원가계산의 계산방법 / 219

3. 단일제품의 종합원가계산의 기장방법 / 220

제4절 연산품 종합원가계산·····························································223

1. 연산품 종합원가계산의 의의 / 223 

2. 연산품의 원가계산 방법 / 223

제5절 등급별 종합원가계산·····························································227

1. 등급별 종합원가계산의 의의 / 227 

2. 등가계수의 설정기준 / 227

3. 등급별 종합원가계산의 방법 / 228

제6절 조별 종합원가계산································································231

1. 조별 종합원가계산의 의의 / 231 

2. 단순조별 종합원가계산 / 231

제7절 공정별 종합원가계산·····························································234

1. 공정별 종합원가계산의 의의 / 234 

2. 공정별 종합원가계산 방법 / 234

제8절 가공비 공정별 종합원가계산····················································240

1. 가공비 공정별 종합원가계산의 의의 / 240

연습문제····················································································242

제11장 부문별 원가계산

제1절 부문별 원가계산의 의의와 목적·················································256

1. 부문별 원가계산의 의의 / 256 

2. 부문별 원가계산의 목적 / 256

제2절 원가부문의 설정과 분류··························································258

1. 원가부문의 설정 / 258 

2. 원가부문의 분류 / 259

제3절 부문별 원가계산의 절차··························································261

1. 부문비 계산의 순서 / 261 

2. 원가요소의 부문별 집계 / 262

3. 부문공통비의 배부기준 / 263 

4. 부문비 배부표의 작성 / 264

5. 보조부문비의 제조부문에의 배부 / 266

연습문제····················································································242

제12장 변동원가계산

제1절 변동원가계산의 의의·····························································282

1. 변동원가계산의 의의 / 282

제2절 변동원가계산의 유용성···························································284

1. 이익계획 / 284 

2. 원가관리 / 284

3. 탄력적인 가격정책 / 285 

4. 이익측정 / 286

제3절 변동원가계산과 전부원가계산의 비교·········································287

1. 원가분류상의 차이 / 287 

2. 손익계산상의 대응표시의 차이 / 288

3. 재고자산 평가방법의 차이 / 288

연습문제····················································································294

제13장 원가 · 조업도 · 이익분석

제1절 원가·조업도·이익분석의 의의···················································302

1. 원가·조업도·이익분석의 의의 / 302

2. 원가·조업도·이익분석을 위한 기본적 가정 / 302

제2절 원가·조업도·이익분석의 방법···················································304

1. 공식법 / 304 

2. 도표법 / 308

제3절 공헌이익의 분석···································································311

1. 공헌이익 / 311 

2. 공헌이익률 / 312

3. 공헌이익과 CVP분석 / 313

연습문제····················································································316

제14장 표준원가계산

제1절 표준원가계산의 의의와 목적····················································322

1. 표준원가계산의 의의 / 322 

2. 표준원가계산의 목적 / 323

제2절 표준원가의 유형···································································325

1. 기준표준원가 / 325 

2. 당좌표준원가 / 326

제3절 표준원가의 설정···································································328

1. 표준 직접재료비의 설정 / 329 

2. 표준 직접노무비의 설정 / 330

3. 표준제조간접비의 설정 / 331

제4절 표준원가차이의 계산과 분석····················································335

1. 직접재료비의 차이분석 / 336 

2. 직접노무비의 차이분석 / 342

3. 제조간접비의 차이분석 / 347

제5절 표준원가계산의 기장절차························································357

1. 단기법 / 357 

2. 분기법 / 360

3. 병기법 / 361

제6절 원가차이의 회계처리·····························································362

연습문제····················································································364

제15장 의사결정과 관련원가

제1절 경영자의 경영의사결정···························································374

1. 의사결정의 의의 / 374 

2. 경영의사결정과 관련원가 / 375

제2절 경영의사결정의 내용·····························································376

1. 기회원가 / 376

2. 회피가능원가와 회피불능원가 / 376

3. 통제가능원가와 통제불능원가 / 377

4. 한계원가 / 377

5. 매몰원가 / 377

제3절 경영의사결정의 여러 사례·······················································379

1. 기존 유형자산의 유지 또는 교체 의사결정 / 379

2. 특별주문의 기각 또는 수락 의사결정 / 381

3. 부품의 기업내부의 자가 생산 또는 외부구입 의사결정 / 382

4. 제품계열의 유지 또는 삭제 의사결정 / 384

5. 제약자원의 최적 이용 의사결정 / 387

연습문제····················································································389

[저자소개]

양해면

● (사)한국국제회계학회 부회장

● (사)한국경영교육학회 상임이사

● 호원대학교 사회봉사단장

● 호원대학교 경영학과 교수