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원가회계
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원가회계

  • 조현연
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  • 교육과학사
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  • 2015-08-20 출간
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  • 612페이지
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  • 195 X 295 mm
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  • ISBN 9788925409658
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원가회계 교재는 이러한 기치를 근본으로 하여 회계원리를 학습한 독자들이 조직에서 발생되는 원가의 개념과 그 중요성을 깨닫고, 해당 조직의 경영활동에 관련된 각종 원가정보를 기본적으로 마련할 수 있도록 다음과 같이 구성되었다.
첫째로, 제1부에서는 원가회계의 기초를 제2부에서는 조직에서의 경영활동을 위한 원가계산을 학습할 수 있도록 교재를 배치하였다. 이는 조직의 기본적인 원가시스템을 이해하고 이에 따른 원가정보의 산출을 배양할 수 있기 위함이다.
둘째로, 제1장과 제2장에서는 회계의 체계와 원가회계시스템을 학습하고 원가개념을 배움으로써 조직에서 회계전문가가 어떠한 역할을 수행하는지를 전반적으로 파악할 수 있도록 하였다. 이는 영리조직은 물론이거니와 비영리조직에서도 원가회계에 대한 중요성이 높아지고 있는 상황에서 원가회계의 기본적인 체계를 학습할 수 있는 데 초점을 둔 것이다.
셋째로, 제3장과 제4장에서는 원가행태의 결정과 원가-조업도-이익분석을 학습함으로써 원가란 무엇이며, 시계열적으로나 횡단면적으로 원가는 어떻게 움직이고, 기본적으로 조직의 수익성 확보와 원가분석에 대하여 파악할 수 있게 하였다. 이는 원가추정과 함께 원가 및 조업도 그리고 이익이 어떠한 관계성을 갖는지를 학습하기 위함이다.
넷째로, 앞부분에서 원가와 원가추정의 기본을 공부한 후, 제5장에서는 원가배부와 수익배부에 대하여 학습함으로써 조직의 경영활동을 위한 각종 원가계산을 하는 데 주춧돌이 될 수 있도록 하였다.
다섯째로, 제6장부터 제9장까지 개별원가계산과 종합원가계산 및 공손회계 그리고 결합원가계산을 공부함으로써 전통적인 원가회계를 파악하게 하였고, 제10장에서는 원가대상을 활동에 두는 활동원가계산에 대해서도 배운다. 이렇게 본서는 독자들이 다양한 원가계산에 따른 정보를 마련할 수 있는 기량을 연마하는 데 초점을 두었다.
이와 같이 본 교재는 기업 등 영리조직과 정부 등 비영리조직에서 원가회계가 기본적으로 기능해야 할 것에 역점을 두었다. 예컨대, 회계전문가가 모든 조직이 경영활동을 한 결과로 표시되는 오직 이익에만 목적을 두는 것은 회계 본연과는 전혀 다른 결론을 초래할 수 있으므로, 회계가 갖고 있는 조직적 맥락과 사회적 맥락을 이해하고, 보다 투명한 원가정보를 제공할 수 있도록 본서를 저작한 것이다. 따라서 본 교재는 오직 회계학을 전공하는 학생들만이 아니라, 모든 조직에서 원가 등 회계를 제대로 파악하여 직무를 수행하고자 하는 사람들에게도 유용한 역할을 할 것으로 판단된다.


목차


제1부 원가회계의 기초
제1장 조직에서 회계전문가의 역할················································ 13
제1절 회계의 체계·················································································· 14
제2절 원가회계시스템············································································· 17
연습문제 객관식 / 26 연습문제 주관식 / 26

제2장 원가의 개념 및 분류····························································· 27
제1절 원가의 개념·················································································· 28
제2절 원가의 분류················································································· 29
연습문제 객관식 / 45 연습문제 주관식 / 55

제3장 원가행태의 결정···································································· 59
제1절 원가함수······················································································· 60
제2절 원가함수 추정방법······································································· 67
연습문제 객관식 / 86 연습문제 주관식 / 95

제4장 원가-조업도-이익 분석························································ 99
제1절 CVP분석의 용어와 가정····························································· 100
제2절 손익분기점분석··········································································· 103
제3절 민감도 분석················································································· 111
제4절 CVP분석의 의사결정에의 이용··················································· 117
제5절 CVP분석의 확장········································································· 119
제6절 불확실성 하에서의 CVP 분석···················································· 128
제7절 비선형 CVP 모형과 선형 CVP 모형의 비교······························ 131
연습문제 객관식 / 132 연습문제 주관식 / 150

제2부 조직에서의 경영활동을 위한 원가계산
제5장 원가배부와 수익배부··························································· 159
제1절 원가배부의 목적········································································· 160
제2절 원가배부기준 결정시의 지침······················································ 160
제3절 보조부문원가의 배부·································································· 162
제4절 제조부문 제조간접원가의 배부·················································· 175
제5절 수익의 배부················································································ 179
연습문제 객관식 / 182 연습문제 주관식 / 195

제6장 개별원가계산········································································ 201
제1절 개별원가계산의 개요·································································· 202
제2절 개별원가계산의 의의 및 절차··················································· 202
제3절 개별원가계산의 절차································································· 203
제4절 개별원가계산의 구분·································································· 214
연습문제 객관식 / 224 연습문제 주관식 / 237

제7장 종합원가계산········································································ 241
제1절 개별원가계산과 종합원가계산의 비교········································ 242
제2절 종합원가계산의 기본개념··························································· 244
제3절 종합원가계산의 절차································································· 245
제4절 종합원가계산의 물량 흐름 가정················································· 251
제5절 전공정원가················································································· 263
연습문제 객관식 / 268 연습문제 주관식 / 282

제8장 공손회계··············································································· 289
제1절 공손의 개요················································································ 290
제2절 물량흐름가정과 공손·································································· 291
제3절 공손의 회계처리········································································ 292
제4절 종합예제····················································································· 296
제5절 처분가치가 있는 공손품의 회계처리·········································· 313
연습문제 객관식 / 317 연습문제 주관식 / 327

제9장 결합원가계산········································································ 333
제1절 기본개념····················································································· 334
제2절 결합원가의 배부········································································ 335
제3절 부산물 회계··············································································· 344
연습문제 객관식 / 347 연습문제 주관식 / 362

제10장 활동기준원가계산································································ 365
제1절 도입배경····················································································· 366
제2절 전통적 원가계산시스템의 문제점·············································· 367
제3절 활동기준원가계산(Activity-Based Costing: ABC)의 의의······· 372
제4절 활동기준원가계산의 절차··························································· 372
제5절 활동기준원가계산 적용사례······················································· 377
제6절 활동기준원가계산의 활용·························································· 384
제7절 활동기준원가계산의 유용성과 한계··········································· 392
제8절 시간동인활동기준원가계산(TDABC: Time Driven Activity Based Costing)
-활동기준원가계산의 진화··························································· 393
연습문제 객관식 / 417 연습문제 주관식 / 431
해 답 / 443
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