FiveStep DecisionMaking Process To accompany Cost Accounting 12

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Five-Step Decision-Making Process To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006

Five-Step Decision-Making Process To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 11 -3

의사결정을 위한 원가분류 n 관련원가(relevant cost) n 매몰원가(sunk cost) n 차액원가(differential cost) n 증분원가(incremential

의사결정을 위한 원가분류 n 관련원가(relevant cost) n 매몰원가(sunk cost) n 차액원가(differential cost) n 증분원가(incremential cost) n 기회원가(opportunity cost) n 회피가능원가(avoidable cost) To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 11 -4

관련원가 n 관련원가(relevant cost)- 예상되는 미래의 원 가로서 대체안들(alternatives) 사이에 차이가 나는 원가 n

관련원가 n 관련원가(relevant cost)- 예상되는 미래의 원 가로서 대체안들(alternatives) 사이에 차이가 나는 원가 n 아래의 두 조건을 만족해야 됨 1. 미래의 원가 2. 대체안들 사이에 차이가 나는 원가 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 11 -5

매몰원가 n 매몰원가(sunk cost)- 과거에 이미 발생했으므 로 어떤 의사결정이 내려진다고 해도 회피될 수

매몰원가 n 매몰원가(sunk cost)- 과거에 이미 발생했으므 로 어떤 의사결정이 내려진다고 해도 회피될 수 없는 원가 역사적 원가(historical cost) n 기발생원가 n 장부가액 n 메몰원가의 예: n To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 11 -6

의사결정 사례1: 매몰원가의 비관련성 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright ©

의사결정 사례1: 매몰원가의 비관련성 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 11 -13

의사결정 사례1: 매몰원가의 비관련성 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright ©

의사결정 사례1: 매몰원가의 비관련성 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 11 -14

의사결정 사례2: 차이가 없는 미래원가 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright

의사결정 사례2: 차이가 없는 미래원가 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 11 -15

의사결정 사례3: 제품라인의 추가 또는 제 거(회피가능원가) To accompany Cost Accounting 12 e, by

의사결정 사례3: 제품라인의 추가 또는 제 거(회피가능원가) To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 11 -16

의사결정 사례3: 제품라인의 추가 또는 제 거(회피가능원가) To accompany Cost Accounting 12 e, by

의사결정 사례3: 제품라인의 추가 또는 제 거(회피가능원가) To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 11 -17

의사결정 사례4: 자가제조/외부구입 의사 결정(Make or Buy Decision) To accompany Cost Accounting 12 e,

의사결정 사례4: 자가제조/외부구입 의사 결정(Make or Buy Decision) To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 11 -18

의사결정 사례5: 특별주문(special orders) 수락 여부 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster.

의사결정 사례5: 특별주문(special orders) 수락 여부 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 11 -20

의사결정 사례6: 제약된 자원의 이용 (utilization of a constrained resource) To accompany Cost Accounting

의사결정 사례6: 제약된 자원의 이용 (utilization of a constrained resource) To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 11 -22

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