n Static Budget Variance n Favorable Variance n
기초적 개념 n 고정예산차이(Static Budget Variance) – 고정예산금 액과 실제성과와의 차이 n 유리한 차이(Favorable Variance) – 예산에 비해 영업 이익을 증가시키는 효과를 가지는 차이 n 불리한 차이(Unfavorable Variance) – 예산에 비해 영 업이익을 감소시키는 효과를 가지는 차이 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 7 -3
차이분석의 예 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 7 -5
Webb사의 고정예산 차이분석 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 7 -6
Webb사의 변동예산에 근거한 2수준 차이분석 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 7 -8
가격차이와 능률차이 n 가격차이와 능률차이를 계산하기 위해서는 예 산투입물가격과 예산투입물수량이 필요하다. n 예산투입물가격(Budgeted Input Price) -> 표준가격(Standard Price) 이용 n 예산투입물수량(Budgeted Input Quantity) -> 표준투입물(Standard Input) 이용 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 7 -14
3 수준 차이(Level 3 Variances) n 가격차이 공식: n 능률차이 공식: To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 7 -17
Webb사의 2가지 직접원가에 대한 가격차이 및 능률차이 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 7 -18
가격차이 및 능률차이의 동시적 분석 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 7 -19
A Roadmap: 변동제조간접원가 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 7 -22
A Roadmap: 고정제조간접원가 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 7 -23
고정제조간접원가 차이분석 n 변동예산차이(소비차이) = 실제발생액 – 변동예산금액 =$285, 000 - $276, 000 =$9, 000 U n 생산조업도차이(production-volume variance)= 예산고정제조간접원가 – 실제 산출량에 허용된 예산투입량을 기준으로 배부된 고정제조간접원가 = $276, 000 – (0. 4시간 × 10, 000단위 × $57. 5) = $276, 000 - $230, 000 = $46, 000 U To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 7 -28
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