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