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