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NCS 원가회계
저자 : 김형경|김이배|김재준|정형록|김미옥
출판사 : 교육과학사
출판년 : 2016
ISBN : 9788925410913
책소개
현재, NCS를 기반으로 하는 교육과정의 개발방향은 정해져 있지만, 어떤 과목이 어떻게 학습되어야 하는지에 대해서는 명확히 명시되어 있지 않은 상태이다. 본 저서 NCS 원가회계는 이러한 내용을 근본으로 하여 회계원리 과목을 학습한 학생들이 조직의 관리활동과 함께 원가의 중요성을 깨닫고, 기업경영 관련 의사결정에 필요한 정보를 마련할 수 있는 데 초점을 두어 다음과 같이 구성되었다.
원가회계의 기초를 다룬다. 즉 조직에서 회계전문가는 어떠한 역할을 하고, 원가란 과연 무엇이며, 원가는 어떠한 형태로 움직이고, 결과적으로 원가－조업도－이익에 대한 관계를 어떻게 분석을 해야 하는지를 배운다. 조직의 원가흐름을 다룬다. 원가흐름을 통한 제조기업의 회계순환과정을 살펴보고 회계정보의 산출과정과 재무제표 작성과정에 대한 원가회계의 전반적인 관점을 학습한다. 조직의 경영활동을 위한 원가산출 과정을 다룬다.
원가회계의 기초를 다룬다. 즉 조직에서 회계전문가는 어떠한 역할을 하고, 원가란 과연 무엇이며, 원가는 어떠한 형태로 움직이고, 결과적으로 원가－조업도－이익에 대한 관계를 어떻게 분석을 해야 하는지를 배운다. 조직의 원가흐름을 다룬다. 원가흐름을 통한 제조기업의 회계순환과정을 살펴보고 회계정보의 산출과정과 재무제표 작성과정에 대한 원가회계의 전반적인 관점을 학습한다. 조직의 경영활동을 위한 원가산출 과정을 다룬다.
[예스24에서 제공한 정보입니다.]
출판사 서평
현재, NCS를 기반으로 하는 교육과정의 개발방향은 정해져 있지만, 어떤 과목이 어떻게 학습되어야 하는지에 대해서는 명확히 명시되어 있지 않은 상태이다.
본 저서 NCS 원가회계는 이러한 내용을 근본으로 하여 회계원리 과목을 학습한 학생들이 조직의 관리활동과 함께 원가의 중요성을 깨닫고, 기업경영 관련 의사결정에 필요한 정보를 마련할 수 있는 데 초점을 두어 다음과 같이 구성되었다.
첫째로, 원가회계의 기초를 다룬다. 즉 조직에서 회계전문가는 어떠한 역할을 하고, 원가란 과연 무엇이며, 원가는 어떠한 형태로 움직이고, 결과적으로 원가－조업도－이익에 대한 관계를 어떻게 분석을 해야 하는지를 배운다.
둘째로, 조직의 원가흐름을 다룬다. 원가흐름을 통한 제조기업의 회계순환과정을 살펴보고 회계정보의 산출과정과 재무제표 작성과정에 대한 원가회계의 전반적인 관점을 학습한다.
셋째로, 조직의 경영활동을 위한 원가산출 과정을 다룬다. 기본적인 원가배부와 수익배부에 대하여 학습한 후, 개별원가계산, 종합원가계산 및 결합원가계산을 공부함으로써 전통적인 원가계산방법을 배운다.
넷째로, 경영계획 설정과 통제를 위한 도구에 대하여 다룬다. 변동원가계산과 함께 차이분석을 학습한다.
현대 기업은 자원 고갈에 따른 문제 등으로 장기계획 및 투자에 대하여 보다 좋은 의사결정을 내려야 한다. 이를테면, 원가도 이제는 전략적으로 관리할 수 있어야만 기업의 생존이 가능하다는 판단을 내리는 상황이다. 따라서 본 저서에서는 원가회계에 대하여 포괄적으로 공부한 후, 계획과 통제에 필요한 원가정보를 제공하는 데 초점을 둔다. 본 저서는 회계학을 전공하는 학생들뿐만 아니라, 모든 조직에서 회계를 제대로 파악하여 직무를 수행하고자 하는 사람들에게도 유용한 역할을 할 것으로 판단된다.
본 저서 NCS 원가회계는 이러한 내용을 근본으로 하여 회계원리 과목을 학습한 학생들이 조직의 관리활동과 함께 원가의 중요성을 깨닫고, 기업경영 관련 의사결정에 필요한 정보를 마련할 수 있는 데 초점을 두어 다음과 같이 구성되었다.
첫째로, 원가회계의 기초를 다룬다. 즉 조직에서 회계전문가는 어떠한 역할을 하고, 원가란 과연 무엇이며, 원가는 어떠한 형태로 움직이고, 결과적으로 원가－조업도－이익에 대한 관계를 어떻게 분석을 해야 하는지를 배운다.
둘째로, 조직의 원가흐름을 다룬다. 원가흐름을 통한 제조기업의 회계순환과정을 살펴보고 회계정보의 산출과정과 재무제표 작성과정에 대한 원가회계의 전반적인 관점을 학습한다.
셋째로, 조직의 경영활동을 위한 원가산출 과정을 다룬다. 기본적인 원가배부와 수익배부에 대하여 학습한 후, 개별원가계산, 종합원가계산 및 결합원가계산을 공부함으로써 전통적인 원가계산방법을 배운다.
넷째로, 경영계획 설정과 통제를 위한 도구에 대하여 다룬다. 변동원가계산과 함께 차이분석을 학습한다.
현대 기업은 자원 고갈에 따른 문제 등으로 장기계획 및 투자에 대하여 보다 좋은 의사결정을 내려야 한다. 이를테면, 원가도 이제는 전략적으로 관리할 수 있어야만 기업의 생존이 가능하다는 판단을 내리는 상황이다. 따라서 본 저서에서는 원가회계에 대하여 포괄적으로 공부한 후, 계획과 통제에 필요한 원가정보를 제공하는 데 초점을 둔다. 본 저서는 회계학을 전공하는 학생들뿐만 아니라, 모든 조직에서 회계를 제대로 파악하여 직무를 수행하고자 하는 사람들에게도 유용한 역할을 할 것으로 판단된다.
[알라딘에서 제공한 정보입니다.]
목차정보
머리말·········································································································· 3
제1장 조직에서의 원가회계의 이해································································· 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
연습문제····································································································· 26
제2장 원가의 개념 및 분류············································································ 28
제1절 원가의 개념························································································ 30
제2절 원가의 분류························································································ 31
1. 직접원가와 간접원가················································································· 31
2. 변동원가와 고정원가················································································· 33
3. 제조원가와 비제조원가·············································································· 37
4. 원가유형간의 관계···················································································· 42
5. 통제가능원가와 통제불능원가····································································· 43
6. 기타 기준에 따른 원가분류········································································ 44
연습문제····································································································· 47
제3장 제조기업의 원가흐름과 집계································································· 56
1. 제조기업의 경영활동················································································· 58
2. 원가의 흐름과 집계·················································································· 59
3. 상기업과 제조기업의 재무제표 비교···························································· 62
4. 제조기업의 재고자산 흐름········································································· 66
5. 제조기업의 원가계산흐름··········································································· 70
6. 제조기업의 회계순환과정··········································································· 75
연습문제····································································································· 87
제4장 실제개별원가계산················································································ 96
제1절 개별원가계산의 개요············································································ 98
제2절 개별원가계산의 의의 및 절차······························································· 98
제3절 개별원가계산의 절차············································································ 99
1. 원가대상 작업의 설정············································································· 101
2. 직접제조원가의 집계 ············································································· 101
3. 기타제조간접비의 집계············································································ 104
4. 제조간접비의 배부·················································································· 105
5. 당기제품제조원가··················································································· 107
6. 매출 및 매출원가··················································································· 108
7. 판매비와 관리비····················································································· 109
제4절 개별원가계산의 구분·········································································· 112
1. 실제개별원가계산··················································································· 112
연습문제···································································································· 114
제5장 정상개별원가계산·············································································· 124
제1절 정상개별원가계산의 개요···································································· 126
제2절 정상개별원가계산의 의의···································································· 126
제3절 실제개별원가계산의 한계점································································· 127
제4절 정상개별원가계산 절차······································································· 128
1. 제조간접원가의 예정배부 필요성······························································ 128
2. 제조간접원가의 예정배부기준··································································· 128
3. 제조간접원가의 예정배부율과 예정배부액·················································· 129
4. 제조간접원가 과대(소)배부액의 회계처리··················································· 133
연습문제···································································································· 140
제6장 부문별 원가계산················································································ 150
제1절 원가배부의 목적················································································ 152
제2절 원가배부기준 결정시의 지침······························································· 153
제3절 부문별 원가계산 절차········································································ 154
제4절 보조부문원가의 배부·········································································· 155
1. 보조부문원가의 배부방법········································································· 157
제5절 제조부문 제조간접비의 배부······························································· 174
연습문제···································································································· 180
제7장 종합원가계산···················································································· 192
제1절 개별원가계산과 종합원가계산의 비교··················································· 194
제2절 종합원가계산의 기본개념···································································· 196
1. 제조원가의 집계····················································································· 196
2. 완성품환산량························································································· 197
제3절 종합원가계산의 절차·········································································· 198
1. 물량흐름의 파악····················································································· 199
2. 완성품환산량 계산·················································································· 200
3. 원가요소별 총원가 집계·········································································· 200
4. 원가요소별 완성품환산량 단위당 원가······················································· 201
5. 완성품과 기말재공품 원가계산································································· 202
제4절 종합원가계산의 물량 흐름 가정··························································· 203
1. 선입선출법···························································································· 204
2. 평균법·································································································· 211
3. 선입선출법과 가중평균법의 비교······························································ 216
연습문제···································································································· 218
제8장 결합원가계산···················································································· 230
제1절 기본개념·························································································· 232
제2절 결합원가의 배부················································································ 233
1. 분리점에서 판매가능··············································································· 234
2. 분리점에서 추가가공후 판매가능······························································ 238
연습문제···································································································· 241
제9장 원가행태의 결정················································································ 252
제1절 원가함수·························································································· 254
1. 변동원가······························································································· 255
2. 준변동원가···························································································· 256
3. 고정원가······························································································· 257
4. 준고정원가···························································································· 257
제2절 원가함수 추정방법············································································· 258
1. 산업공학법···························································································· 259
2. 계정분석법···························································································· 260
3. 고저점법······························································································· 261
4. 비선형원가함수와 학습곡선······································································ 265
연습문제···································································································· 268
제10장 원가-조업도-이익 분석···································································· 278
제1절 CVP분석의 용어와 가정····································································· 280
1. CVP분석에서 사용되는 용어의 정의························································· 280
2. CVP분석의 가정 ··················································································· 282
3. CVP분석 기본개념·················································································· 283
제2절 손익분기점분석················································································· 284
1. 등식법·································································································· 285
2. 공헌이익법···························································································· 286
3. 목표영업이익분석··················································································· 288
제3절 민감도 분석······················································································ 292
1. 안전한계······························································································· 293
제4절 CVP분석의 의사결정에의 이용···························································· 296
제5절 CVP분석의 확장··············································································· 297
1. 법인세를 고려한 CVP분석······································································· 297
연습문제···································································································· 300
제11장 표준원가와 차이분석········································································ 308
제1절 표준원가·························································································· 310
1. 표준원가의 유용성과 한계······································································· 310
제2절 예산································································································ 312
1. 고정예산과 변동예산··············································································· 312
2. 고정예산차이와 변동예산차이··································································· 314
제3절 차이분석·························································································· 316
1. 차이분석의 일반적 모형········································································· 316
2. 직접재료원가차이··················································································· 317
3. 직접노무원가차이··················································································· 322
4. 변동제조간접원가차이············································································· 325
5. 고정제조간접원가차이············································································· 327
6. 제조간접원가차이 분석방법······································································ 331
7. 원가흐름과 회계처리··············································································· 335
연습문제···································································································· 340
제12장 전부원가계산과 변동원가계산···························································· 350
제1절 원가계산방법···················································································· 352
1. 전부원가계산과 변동원가계산의 개요························································ 352
2. 변동원가계산의 유용성············································································ 355
제2절 기준조업도······················································································· 362
1. 이론적 조업도와 실제최대조업도······························································ 363
2. 정상조업도와 종합예산조업도··································································· 363
3. 기준조업도의 선택·················································································· 364
제3절 각 원가계산방법의 영업이익 차이조정·················································· 365
연습문제···································································································· 369
정답 및 해설······························································································ 380
제1장 조직에서의 원가회계의 이해································································· 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
연습문제····································································································· 26
제2장 원가의 개념 및 분류············································································ 28
제1절 원가의 개념························································································ 30
제2절 원가의 분류························································································ 31
1. 직접원가와 간접원가················································································· 31
2. 변동원가와 고정원가················································································· 33
3. 제조원가와 비제조원가·············································································· 37
4. 원가유형간의 관계···················································································· 42
5. 통제가능원가와 통제불능원가····································································· 43
6. 기타 기준에 따른 원가분류········································································ 44
연습문제····································································································· 47
제3장 제조기업의 원가흐름과 집계································································· 56
1. 제조기업의 경영활동················································································· 58
2. 원가의 흐름과 집계·················································································· 59
3. 상기업과 제조기업의 재무제표 비교···························································· 62
4. 제조기업의 재고자산 흐름········································································· 66
5. 제조기업의 원가계산흐름··········································································· 70
6. 제조기업의 회계순환과정··········································································· 75
연습문제····································································································· 87
제4장 실제개별원가계산················································································ 96
제1절 개별원가계산의 개요············································································ 98
제2절 개별원가계산의 의의 및 절차······························································· 98
제3절 개별원가계산의 절차············································································ 99
1. 원가대상 작업의 설정············································································· 101
2. 직접제조원가의 집계 ············································································· 101
3. 기타제조간접비의 집계············································································ 104
4. 제조간접비의 배부·················································································· 105
5. 당기제품제조원가··················································································· 107
6. 매출 및 매출원가··················································································· 108
7. 판매비와 관리비····················································································· 109
제4절 개별원가계산의 구분·········································································· 112
1. 실제개별원가계산··················································································· 112
연습문제···································································································· 114
제5장 정상개별원가계산·············································································· 124
제1절 정상개별원가계산의 개요···································································· 126
제2절 정상개별원가계산의 의의···································································· 126
제3절 실제개별원가계산의 한계점································································· 127
제4절 정상개별원가계산 절차······································································· 128
1. 제조간접원가의 예정배부 필요성······························································ 128
2. 제조간접원가의 예정배부기준··································································· 128
3. 제조간접원가의 예정배부율과 예정배부액·················································· 129
4. 제조간접원가 과대(소)배부액의 회계처리··················································· 133
연습문제···································································································· 140
제6장 부문별 원가계산················································································ 150
제1절 원가배부의 목적················································································ 152
제2절 원가배부기준 결정시의 지침······························································· 153
제3절 부문별 원가계산 절차········································································ 154
제4절 보조부문원가의 배부·········································································· 155
1. 보조부문원가의 배부방법········································································· 157
제5절 제조부문 제조간접비의 배부······························································· 174
연습문제···································································································· 180
제7장 종합원가계산···················································································· 192
제1절 개별원가계산과 종합원가계산의 비교··················································· 194
제2절 종합원가계산의 기본개념···································································· 196
1. 제조원가의 집계····················································································· 196
2. 완성품환산량························································································· 197
제3절 종합원가계산의 절차·········································································· 198
1. 물량흐름의 파악····················································································· 199
2. 완성품환산량 계산·················································································· 200
3. 원가요소별 총원가 집계·········································································· 200
4. 원가요소별 완성품환산량 단위당 원가······················································· 201
5. 완성품과 기말재공품 원가계산································································· 202
제4절 종합원가계산의 물량 흐름 가정··························································· 203
1. 선입선출법···························································································· 204
2. 평균법·································································································· 211
3. 선입선출법과 가중평균법의 비교······························································ 216
연습문제···································································································· 218
제8장 결합원가계산···················································································· 230
제1절 기본개념·························································································· 232
제2절 결합원가의 배부················································································ 233
1. 분리점에서 판매가능··············································································· 234
2. 분리점에서 추가가공후 판매가능······························································ 238
연습문제···································································································· 241
제9장 원가행태의 결정················································································ 252
제1절 원가함수·························································································· 254
1. 변동원가······························································································· 255
2. 준변동원가···························································································· 256
3. 고정원가······························································································· 257
4. 준고정원가···························································································· 257
제2절 원가함수 추정방법············································································· 258
1. 산업공학법···························································································· 259
2. 계정분석법···························································································· 260
3. 고저점법······························································································· 261
4. 비선형원가함수와 학습곡선······································································ 265
연습문제···································································································· 268
제10장 원가-조업도-이익 분석···································································· 278
제1절 CVP분석의 용어와 가정····································································· 280
1. CVP분석에서 사용되는 용어의 정의························································· 280
2. CVP분석의 가정 ··················································································· 282
3. CVP분석 기본개념·················································································· 283
제2절 손익분기점분석················································································· 284
1. 등식법·································································································· 285
2. 공헌이익법···························································································· 286
3. 목표영업이익분석··················································································· 288
제3절 민감도 분석······················································································ 292
1. 안전한계······························································································· 293
제4절 CVP분석의 의사결정에의 이용···························································· 296
제5절 CVP분석의 확장··············································································· 297
1. 법인세를 고려한 CVP분석······································································· 297
연습문제···································································································· 300
제11장 표준원가와 차이분석········································································ 308
제1절 표준원가·························································································· 310
1. 표준원가의 유용성과 한계······································································· 310
제2절 예산································································································ 312
1. 고정예산과 변동예산··············································································· 312
2. 고정예산차이와 변동예산차이··································································· 314
제3절 차이분석·························································································· 316
1. 차이분석의 일반적 모형········································································· 316
2. 직접재료원가차이··················································································· 317
3. 직접노무원가차이··················································································· 322
4. 변동제조간접원가차이············································································· 325
5. 고정제조간접원가차이············································································· 327
6. 제조간접원가차이 분석방법······································································ 331
7. 원가흐름과 회계처리··············································································· 335
연습문제···································································································· 340
제12장 전부원가계산과 변동원가계산···························································· 350
제1절 원가계산방법···················································································· 352
1. 전부원가계산과 변동원가계산의 개요························································ 352
2. 변동원가계산의 유용성············································································ 355
제2절 기준조업도······················································································· 362
1. 이론적 조업도와 실제최대조업도······························································ 363
2. 정상조업도와 종합예산조업도··································································· 363
3. 기준조업도의 선택·················································································· 364
제3절 각 원가계산방법의 영업이익 차이조정·················································· 365
연습문제···································································································· 369
정답 및 해설······························································································ 380
[알라딘에서 제공한 정보입니다.]