n Cost n Actual Cost n Budgeted Cost
기초적 원가 용어 n 원가(Cost) – 특정한 목적을 달성하기 위해 희 생된 자원 n 실제원가(Actual Cost) – 실제로 발생된 원가 n 예산원가(Budgeted Cost) – 예측된 원가 n 원가대상(Cost Object) – 특정 목적을 위해 원 가측정이 요구되는 어떤 것 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 2 -2
원가의 예 n 직접원가(Direct Costs) n 부품(Parts) n 조립라인임금(Assembly line wages) n 간접원가(Indirect Costs) n 전기(Electricity) n 임대료(Rent) n 재산세(Property taxes) To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 2 -5
원가행태(Cost Behavior) (고정원가) (변동원가) To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 2 -7
원가행태와 단위원가 변동원가 Variable Costs 고정원가 Fixed Costs Total Dollars 총액(총원가) Cost per 단위당 원가Unit Change in 산출수량에 비례 proportion with 하여 변화 output More output = More 산출수량과 관계없 Unchanged 이 일정 in relation to output More output = More cost 산출수량과 관계 Unchanged in 없이 일정 relation to output Change inversely 산출수량과 반비례 with output 하여 변화 More output = lower cost More output = lower per unit cost per unit To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 2 -8
재고자산의 종류 n 재료(Materials) – 제조에 사용되기 위해 대기 또는 저장중인 재료 n 재공품(Work-in-Process) – 제조는 시작되었 으나 완성되지 않은 제품 n 제품(Finished Goods) – 완성되어 판매를 기다 리는 제품 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 2 -10
당기제품제조원가 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 2 -13
손익계산서 제조원가명세서 로부터 옴 기간원가는 발생 즉시 비용화됨 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 2 -14
원가흐름(Cost flow) To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 2 -15
기타 원가 개념 n 기초원가(Prime cost) 직접재료원가+직접노무 원가 n 가공원가(Conversion cost)직접재료원가 외의 모든 제조원가(직접노무원 가 + 제조간접원가) To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 2 -16
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