Cost Functions n To accompany Cost Accounting 12
- Slides: 33
원가함수(Cost Functions) n 원가함수는 관련된 활동수준의 변동에 따라 해 당원가가 어떻게 변동하는 지를 수학적으로 표현한 것 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -2
회계와 통계의 관련성 Accounting Statistics 변동원가 기울기 고정원가 절편 혼합원가 선형함수 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -5
선형원가함수 y = a + b. X 독립변수: 원가동인 종속변수: 예측되는 원가 절편: 고정원가 기울기: 단위당변동원가 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -6
고정원가함수 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -7
변동원가함수 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -8
총원가함수 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -9
Cost Functions Combined To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -10
원가추정에 있어 인과관계의 중요 성 n 원가함수를 추정하는데 있어 가장 중요한 문제 는 활동수준과 그 활동수준과 관련된 원가 사 이에 인과관계(cause-and-effect relationship) 가 있는가 하는 것이다. To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -12
원가추정 방법(Cost Estimation Methods) 1. 산업공학적 방법(Industrial Engineering Method) 2. 회의법(Conference Method) 3. 계정분석법(Account Analysis Method) 4. 계량적 분석법(Quantitative Analysis Methods) 1. 2. 고저점법(High-Low Method) 회귀분석법(Regression Analysis) To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -14
산업공학적 방법 n 투입물과 산출물 사이의 물리적 관계를 이용하 여 원가를 추정한다. n 시간-동작 연구(time-and-motion studies) n 면밀하고 상세한 방법이지만 시간과 비용이 많 이 소요됨 n 작업측정법(Work-Measurement Method) To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -15
회의법 n 다양한 부서로부터 수집된 원가와 그 원가동인 에 대한 분석과 의견을 토대로 원가함수를 추 정한다. n 전문적 지식을 취합(Pools expert knowledge) n 의견에 중점을 두기 때문에 주관성이 개입됨. To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -16
원가추정 사례: 엘리건트 러그 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -18
엘리건트 러그의 주별 간접노무원가와 기 계시간의 도표화 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -19
계량적 분석법 n 과거 자료의 관찰치에 맞는 원가함수를 도출하 기 위해 수학적 방법을 사용 n 장점: 결과(예측치)가 객관적이다. To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -20
고저점법(High-Low Method) n 간단한 계량적 분석방법 n 원가동인의 최고 및 최저 관찰치와 이에 상응 하는 원가들만을 사용 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -22
고저점법 분석의 단계 1. 2. 3. 원가동인 단위당원가(기울기계수: b)를 계산 고정원가총액(a)을 계산 원가함수(일차방정식)를 추정 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -23
용어정의 n 적합도(Goodness of Fit) – 원가동인과 원가사 이의 관계의 강도를 나타냄 n 잔차(Residual Term) – 각 관찰치에 대해 실제 원가와 추정원가 사이의 거리를 측정한 것 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -26
회귀선의 추정: 최소자승법 이용 n∑XY - (∑X)(∑Y) n b= n∑X 2 - (∑x)2 n a = Y - b. X n= 자료수, Y = Y의 평균, X = X의 평균 ∑(Y – y)2 n r 2 = 1 – ∑(Y – Y)2 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -28
고저점법 및 최소자승법의 사례 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -29
고저점법 및 최소자승법의 사례 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -30
원가동인의 평가 1. 경제적 타당성(Economic Plausibility) 2. 적합도(Goodness of Fit) 3. 독립변수의 유의성(Significance of the Independent Variable) To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -31
학습곡선의 유형 n 누적평균시간학습모형(Cumulative Average-Time Learning Model) – 누적생산량이 두 배가 될 때마다 단 위당 누적평균시간이 일정률로 감소 n 증분단위시간학습모형(Incremental Unit-Time Learning Model) – 누적생산량이 두 배가 될 때마다 마 지막 단위를 생산하기 위한 증분단위시간이 일정률로 감소 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 10 -33
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