8 Variable Costing To accompany Cost Accounting 12

제 8장 변동원가계산(Variable Costing)

변동원가계산 사례: 에메랄드 니트웨어 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 9 -5

변동원가계산 사례1: 에메랄드 니트웨어 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 9 -6

변동원가계산 사례: 에메랄드 니트웨어 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 9 -7

단위당 제품원가(전부원가계산 vs. 변동원가계산) To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 9 -8

손익계산서(전부원가계산 VS. 변동원가계산) To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 9 -9

변동원가순이익과 전부원가순이익의 조정 Year 1 Year 2 Year 3 변동원가 영업이익 $60, 000 $ 0 $120, 000 가산: 기말재고에 포함된 고정제조간접원가 0 30, 000 0 차감: 기초재고에 포함된 고정제조간접원가 0 0 30, 000 전부원가 영업이익 $60, 000 $30, 000 $90, 000 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 9 -12

변동원가계산사례2: 생산수량의 변화가 이 익에 미치는 영향 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 9 -13

전부원가계산의 문제점 n 경영자들은 이익을 증가시키기 위해 과 대생산(overproduction)하는 경향이 있 다. n 수요이상의 불필요한 재고가 형성되기 쉽다. To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 9 -14