본 저서는 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.

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. 원가유형 간의 관계 ····························································· 42

5. 통제가능원가와 통제불능원가 ················································· 43

6. 기타 기준에 따른 원가분류 ··················································· 44

연습문제 ························································································ 47

제3장 제조기업의 원가흐름과 집계 ························································· 58

1. 제조기업의 경영활동 ···························································· 60

2. 원가의 흐름과 집계 ····························································· 61

3. 상기업과 제조기업의 재무제표 비교 ········································ 64

4. 제조기업의 재고자산 흐름 ····················································· 68

5. 제조기업의 원가계산흐름 ······················································· 72

6. 제조기업의 회계순환과정 ······················································· 77

연습문제 ························································································ 89

제4장 실제개별원가계산 ········································································ 108

제1절 개별원가계산의 개요 ··························································· 110

제2절 개별원가계산의 의의 및 절차 ··············································· 110

제3절 개별원가계산의 절차 ··························································· 111

1. 원가대상 작업의 설정 ························································· 113

2. 직접제조원가의 집계 ·························································· 113

3. 기타제조간접비의 집계 ························································ 116

4. 제조간접비의 배부 ····························································· 117

5. 당기제품제조원가 ······························································· 119

6. 매출 및 매출원가 ······························································ 120

7. 판매비와 관리비 ································································ 121

제4절 개별원가계산의 구분 ··························································· 124

1. 실제개별원가계산 ······························································· 124

연습문제 ······················································································· 126

제5장 정상개별원가계산 ········································································ 138

제1절 정상개별원가계산의 개요 ····················································· 140

제2절 정상개별원가계산의 의의 ····················································· 140

제3절 실제개별원가계산의 한계점 ·················································· 141

제4절 정상개별원가계산 절차 ························································ 142

1. 제조간접원가의 예정배부 필요성 ··········································· 142

2. 제조간접원가의 예정배부기준 ··············································· 142

3. 제조간접원가의 예정배부율과 예정배부액 ································ 143

4. 제조간접원가 과대(소)배부액의 회계처리 ································· 147

연습문제 ······················································································· 154

제6장 부문별 원가계산 ·········································································· 170

제1절 원가배부의 목적 ·································································· 172

제2절 원가배부기준 결정 시의 지침 ··············································· 173

제3절 부문별 원가계산 절차 ·························································· 174

제4절 보조부문원가의 배부 ··························································· 175

1. 보조부문원가의 배부방법 ····················································· 177

제5절 제조부문 제조간접비의 배부 ················································ 194

연습문제 ······················································································· 200

제7장 종합원가계산 ··············································································· 216

제1절 개별원가계산과 종합원가계산의 비교 ···································· 218

제2절 종합원가계산의 기본개념 ····················································· 220

1. 제조원가의 집계 ································································ 220

2. 완성품환산량 ···································································· 221

제3절 종합원가계산의 절차 ··························································· 222

1. 물량흐름의 파악 ································································ 223

2. 완성품환산량 계산 ····························································· 224

3. 원가요소별 총원가 집계 ······················································ 224

4. 원가요소별 완성품환산량 단위당 원가 ···································· 225

5. 완성품과 기말재공품 원가계산 ·············································· 226

제4절 종합원가계산의 물량 흐름 가정 ············································ 227

1. 선입선출법 ······································································· 228

2. 평균법 ············································································· 235

3. 선입선출법과 가중평균법의 비교 ··········································· 240

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

제8장 결합원가계산 ··············································································· 262

제1절 기본개념 ············································································· 264

제2절 결합원가의 배부 ·································································· 265

1. 분리점에서 판매가능 ·························································· 266

2. 분리점에서 추가가공 후 판매가능 ········································· 270

연습문제 ······················································································· 273

제9장 원가행태의 결정 ·········································································· 286

제1절 원가함수 ············································································· 288

1. 변동원가 ·········································································· 289

2. 준변동원가 ······································································· 290

3. 고정원가 ·········································································· 291

4. 준고정원가 ······································································· 291

제2절 원가함수 추정방법 ······························································· 292

1. 산업공학법 ······································································· 293

2. 계정분석법 ······································································· 294

3. 고저점법 ·········································································· 295

4. 비선형원가함수와 학습곡선 ·················································· 300

연습문제 ······················································································· 303

제10장 원가-조업도-이익 분석 ································································· 316

제1절 CVP분석의 용어와 가정 ······················································· 318

1. CVP분석에서 사용되는 용어의 정의 ······································ 318

2. CVP분석의 가정 ······························································· 320

3. CVP분석 기본개념 ····························································· 321

제2절 손익분기점분석 ··································································· 322

1. 등식법 ············································································· 323

2. 공헌이익법 ······································································· 324

3. 목표영업이익분석 ······························································· 326

제3절 민감도 분석 ········································································ 330

1. 안전한계 ·········································································· 331

제4절 CVP분석의 의사결정에의 이용 ············································· 334

제5절 CVP분석의 확장 ·································································· 335

1. 법인세를 고려한 CVP분석 ··················································· 335

연습문제 ······················································································· 338

제11장 표준원가와 차이분석 ··································································· 350

제1절 표준원가 ············································································· 352

1. 표준원가의 유용성과 한계 ··················································· 352

제2절 예산 ··················································································· 354

1. 고정예산과 변동예산 ·························································· 354

2. 고정예산차이와 변동예산차이 ··············································· 356

제3절 차이분석 ············································································· 358

1. 차이분석의 일반적 모형 ······················································ 358

2. 직접재료원가차이 ······························································· 359

3. 직접노무원가차이 ······························································· 364

4. 변동제조간접원가차이 ························································· 367

5. 고정제조간접원가차이 ························································· 369

6. 제조간접원가차이 분석방법 ·················································· 373

7. 원가흐름과 회계처리 ·························································· 377

연습문제 ······················································································· 382

제12장 전부원가계산과 변동원가계산 ····················································· 392

제1절 원가계산방법 ······································································ 394

1. 전부원가계산과 변동원가계산의 개요 ······································ 394

2. 변동원가계산의 유용성 ························································ 397

제2절 기준조업도 ·········································································· 404

1. 이론적 조업도와 실제최대조업도 ··········································· 405

2. 정상조업도와 종합예산조업도 ··············································· 405

3. 기준조업도의 선택 ····························································· 406

제3절 각 원가계산방법의 영업이익 차이조정 ·································· 406

연습문제 ······················································································· 411

정답 및 해설 ··························································································· 426