제1장 조직에서 회계전문가의 역할···················································· 9

제1절 회계의 체계····················································································· 11

제2절 원가회계시스템·············································································· 14

✦연습문제 객관식/ 23

✦연습문제 주관식/ 23

제2장 원가의 개념 및 분류······························································· 25

제1절 원가의 개념···················································································· 27

제2절 원가의 분류··················································································· 28

✦연습문제 객관식/ 45

✦연습문제 주관식/ 52

제3장 원가행태의 결정······································································ 55

제1절 원가함수························································································· 57

제2절 원가함수 추정방법········································································· 64

✦연습문제 객관식/ 87

✦연습문제 주관식/ 93

제4장 원가-조업도-이익 분석·························································· 99

제1절 CVP분석의 용어와 가정······························································· 101

제2절 손익분기점분석············································································ 104

제3절 민감도 분석·················································································· 112

제4절 CVP분석의 의사결정에의 이용···················································· 119

제5절 CVP분석의 확장·········································································· 120

제6절 불확실성하에서의 CVP 분석······················································· 130

✦연습문제 객관식/ 134

✦연습문제 주관식/ 153

제5장 원가배부와 수익배부····························································· 159

제1절 원가배부의 목적············································································ 161

제2절 원가배부기준 결정 시의 지침······················································ 161

제3절 보조부문원가의 배부···································································· 163

제4절 제조부문 제조간접원가의 배부···················································· 176

제5절 수익의 배부················································································· 180

✦연습문제 객관식/ 183

✦연습문제 주관식/ 195

제6장 개별원가계산·········································································· 199

제1절 개별원가계산의 개요···································································· 201

제2절 개별원가계산의 의의 및 절차······················································ 201

제3절 개별원가계산의 절차··································································· 202

제4절 개별원가계산의 구분···································································· 212

✦연습문제 객관식/ 222

✦연습문제 주관식/ 230

제7장 종합원가계산·········································································· 233

제1절 개별원가계산과 종합원가계산의 비교·········································· 235

제2절 종합원가계산의 기본개념···························································· 237

제3절 종합원가계산의 절차··································································· 238

제4절 종합원가계산의 물량 흐름 가정·················································· 244

제5절 전공정원가··················································································· 259

✦연습문제 객관식/ 271

✦연습문제 주관식/ 284

제8장 공손회계················································································· 289

제1절 공손의 개요·················································································· 291

제2절 물량 흐름 가정과 공손································································ 292

제3절 공손의 회계처리·········································································· 293

제4절 종합예제······················································································· 297

제5절 처분가치가 있는 공손품의 회계처리··········································· 323

✦연습문제 객관식/ 330

✦연습문제 주관식/ 341

제9장 결합원가계산·········································································· 349

제1절 기본개념······················································································· 351

제2절 결합원가의 배부·········································································· 352

제3절 부산물 회계················································································· 362

✦연습문제 객관식/ 365

✦연습문제 주관식/ 376

제10장 활동기준원가계산·································································· 387

제1절 도입배경······················································································· 389

제2절 전통적 원가계산시스템의 문제점················································ 390

제3절 활동기준원가계산의 의의 및 절차·············································· 394

제4절 활동기준원가계산 적용사례························································ 400

제5절 활동기준원가계산의 활용···························································· 407

제6절 활동기준원가계산의 유용성과 한계············································· 415

✦연습문제 객관식/ 417

✦연습문제 주관식/ 430

해답/ 441

정형록

서울대학교를 졸업하고 동 대학교에서 경영학 박사학위(회계학전공)를 받았다. 가톨릭대학교 경영학부 회계학전공 교수로 재직했으며, 현재 경희대학교 경영대학 회계ㆍ세무학과 교수로 재직 중이며, 한국회계학회 상임이사, 한국경영학회 상임이사로 활동하고 있다. 또한, [한국 제조기업의 비대칭적 원가행태], [보험회사 활동기준원가계산 도입 사례연구] 등 다수의 논문을 발표하였다.

김재준

국립강릉대학교를 졸업하고 숭실대학교에서 경영학 박사학위(회계학전공)를 받았다. 현재 안산대학 경영세무학부에서 교수로 재직 중이며, 한국관리회계학회 이사, 한국학교회계학회 상임이사, 교육인적자원부 학교회계기준제정 전문위원, 전산세무회계 자격시험 출제위원으로 활약하고 있다. 또한, [벤처기업 운영을 위한 엑셀 매크로 활용], [경영 실무를 위한 PC 활용], [21C 한국금융산업의 선진화 전략], [전산회계 1급 실기], [전산 세무 2급 실기], [전산회계 1ㆍ2급 실기 및 필기] 등의 저서와 [우리나라 제조업의 X-비효율성 분석], [원가 효율성의 가치 관련성에 관한 연구] 등 다수의 논문을 발표하였다.

최연식

서울대학교를 졸업하고 동 대학원에서 경영학 석사 및 박사학위(회계학전공)를 받았다. 공인회계사 시험에 합격하여 삼정회계법인에 근무하였고, 기획예산처(현, 기획재정부)에서 행정사무관으로 재직하였다. 현재 경희대학교 경영대학 회계ㆍ세무학과 교수로 재직 중이며, 한국회계학회 상임이사, 기획재정부 주관 공공기관 경영평가단 평가위원, 국무총리실 산하 경제ㆍ인문사회연구회 주관 국책연구원 평가단 평가위원, 행정고시 및 공직 적격성 평가(PSAT) 시험위원 등으로 활동하고 있다. 또한, [성과평가시스템에서의 목표설정], [피평가자의 인센티브와 성과분포], [연결감사품질의 결정요인에 관한 연구], [감사인의 내부회계관리제도 구축과 관련한 비감사서비스 제공과 감사품질 사이의 관계] 등 다수의 논문을 발표하였다. 2009년에는 한국공인회계사회로부터 [회계와 감사 연구] 우수논문상을, 2012년에는 한국회계학회로부터 [회계학연구] 우수논문상을 받았다.

본 교재는 회계원리를 학습한 독자들이 조직에서 발생하는 원가의 개념과 그 중요성을 깨닫고, 해당 조직의 경영활동에 관련된 각종 원가정보를 기본적으로 마련할 수 있도록 다음과 같이 구성되었다.

첫째로, 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.

둘째로, 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.

셋째로, 앞부분에서 원가와 원가추정의 기본을 공부한 후, 제5장에서는 원가배부와 수익배부에 대하여 학습함으로써 조직의 경영활동을 위한 각종 원가계산을 하는 데 주춧돌이 될 수 있도록 하였다.

넷째로, 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.