4 Master Budgeting n n Budgeting n Budgetary

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제 4장 종합예산(Master Budgeting)

제 4장 종합예산(Master Budgeting)

예산의 정의 n 계획의 수량적 표현으로 계획실행과 조정의 도 구가 된다. n 예산수립(Budgeting): 예산을

예산의 정의 n 계획의 수량적 표현으로 계획실행과 조정의 도 구가 된다. n 예산수립(Budgeting): 예산을 수립하는 과정 n 예산통제(Budgetary Control): 수립된 예산을 통한 통제활동 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6 -2

예산의 장점 n 성과를 평가하기 위한 기준을 제공 n 경영자와 종업원들의 동기부여 n 조직내부의

예산의 장점 n 성과를 평가하기 위한 기준을 제공 n 경영자와 종업원들의 동기부여 n 조직내부의 부서간 조정(coordination)과 의사 전달(communication)을 촉진 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6 -3

종합예산 중 영업예산 작성 단계 1. 판매예산(Revenues Budget) 2. 생산예산(Production Budget) 3. 직접재료예산(Direct Materials

종합예산 중 영업예산 작성 단계 1. 판매예산(Revenues Budget) 2. 생산예산(Production Budget) 3. 직접재료예산(Direct Materials Budget) 4. 직접노무예산(Direct Labor Budget) To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6 -7

종합예산 중 영업예산 작성 단계 5. 제조간접원가예산( Manufacturing 6. 7. 8. 9. Overhead Budget)

종합예산 중 영업예산 작성 단계 5. 제조간접원가예산( Manufacturing 6. 7. 8. 9. Overhead Budget) 기말재고예산(Ending Inventories Budget) 매출원가예산(Cost of Goods Sold Budget) 판매비와관리비예산(Operating Expense Budget) 예산손익계산서( Budgeted Income Statement) To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6 -8

종합예산 중 재무예산 작성 단계 영업예산을 기초로 해서 다음 단계를 거쳐서 작 성됨: 1.

종합예산 중 재무예산 작성 단계 영업예산을 기초로 해서 다음 단계를 거쳐서 작 성됨: 1. 자본지출예산(Capital Expenditures Budget) 2. 현금예산(Cash Budget) 3. 예산대차대조표(Budgeted Balance Sheet) 4. 예산현금흐름표(Budgeted Statement of Cash Flows) To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6 -9

종합예산 흐름 도표 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006

종합예산 흐름 도표 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6 -10

판매예산(Sales Budget) To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by

판매예산(Sales Budget) To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6 -12

생산예산(Production Budget) To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by

생산예산(Production Budget) To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6 -13

직접재료 예산 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by

직접재료 예산 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6 -14

직접노무 예산 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by

직접노무 예산 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6 -15

제조간접원가 예산 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by

제조간접원가 예산 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6 -16

기말제품재고 예산 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by

기말제품재고 예산 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6 -17

판매비와 관리비 예산 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006

판매비와 관리비 예산 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6 -18

현금예산(Cash Budget) To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by

현금예산(Cash Budget) To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6 -19

예산손익계산서 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson

예산손익계산서 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6 -21

예산대차대조표 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson

예산대차대조표 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6 -22

전기 대차대조표 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by

전기 대차대조표 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 6 -23