원가관리사 2급 > 경제, 경영학

원가관리 업무는 단순히 장부를 기록하고 계산하는 업무가 아니라 미래 경영의사결정을 합리적으로 판단할 수 있도록 예측 가능하고, 적시성 있게 보고할 수 있어야 한다. 그러므로 적정 생산량, 적정 판매가격, 적정 원가를 산정하는 데 도움이 되는 경제적 의사결정에 필요한 데이터를 실시간 제공해 줄 수 있어야 한다.

본 수험서 『원가관리사』는 이러한 내용을 근본으로 하여 수험생들이 원가관리를 공부할 때 복잡한 계산 공식을 가지고 원가를 계산해야 한다는 점에서 많이 어려워한다. 이러한 점을 반영하여 최대한 쉽게 책의 내용을 구성하였으며, 쉬운 문제부터 풀어가면서 어려운 문제들도 쉽게 풀 수 있도록 하였다.

첫째로, 원가회계의 기초를 다룬다. 즉 조직에서 회계전문가는 어떠한 역할을 하고, 원가란 과연 무엇이며, 원가는 어떠한 형태로 움직이고, 결과적으로 원가－조업도－이익에 대한 관계를 어떻게 분석해야 하는지를 배운다.

둘째로, 조직의 원가 흐름을 다룬다. 원가 흐름을 통한 제조기업의 회계순환과정을 살펴보고 회계정보의 산출과정과 재무제표 작성과정에 대한 원가회계의 전반적인 관점을 학습한다.

셋째로, 조직의 경영활동을 위한 원가산출 과정을 다룬다. 기본적인 원가배부와 수익배부에 대하여 학습한 후, 개별원가계산, 종합원가계산 및 결합원가계산을 공부함으로써 전통적인 원가계산 방법을 배운다.

넷째로, 경영계획 설정과 통제를 위한 도구에 대하여 다룬다. 변동원가계산과 함께 차이분석을 학습한다.

현대 기업은 자원 고갈에 따른 문제 등으로 장기계획 및 투자에 대하여 보다 좋은 의사결정을 내려야 한다. 이를테면, 원가도 이제는 전략적으로 관리할 수 있어야만 기업의 생존이 가능하다는 판단을 내리는 상황이다. 따라서 본 수험서에서는 원가관리회계에 대하여 포괄적으로 공부한 후, 계획과 통제에 필요한 원가 정보를 제공하는 데 초점을 둔다.

본 수험서는 회계학을 전공하는 학생들뿐만 아니라, 모든 조직에서 회계를 제대로 파악하여 직무를 수행하고자 하는 사람들에게도 유용한 역할을 할 것으로 판단된다.

목차

머리말 ············································································································ 3

제 1 부 원가회계 ································································································ 15

제 1 장 원가회계의 기본 개념과 분류 ····························································17

1. 원가회계의 기본 개념 ·································································17

2. 회계의 분류 ··················································································18

3. 원가의 정의 ··················································································18

4. 추적 가능성에 의한 분류방법 ···················································19

5. 원가행태에 따른 분류 방법 ·······················································21

6. 원가의 분류 ··················································································27

문제 및 설명 ·····················································································31

제 2 장 원가회계의 흐름 ··················································································39

1. 제조기업 경영활동 과정 ·····························································39

2. 원가의 흐름과 집계 ··································································40

3. 제조 활동에 따른 제조원가의 구성요소 및 흐름 ···················44

4. 원가요소별 원가계산 방법 ·························································45

문제 및 설명 ·····················································································49

제 3 장 제조기업의 재고자산 흐름 ··································································59

1. 재고자산의 개념 ··········································································59

문제 및 설명 ·····················································································70

제 4 장 제조원가명세서 작성 ···········································································75

1. 제조원가명세서의 작성 ·······························································75

2. 재무제표와 제조원가명세서와의 관계 ······································76

문제 및 설명 ·····················································································78

제 5 장 실제개별원가계산 ················································································85

1. 개별원가계산의 개요 ···································································85

2. 개별원가계산의 의의 ···································································85

3. 개별원가계산의 절차 ···································································86

4. 원가대상 작업의 설정 ·································································87

5. 개별원가계산의 구분 ···································································95

문제 및 설명 ·····················································································98

제 6 장 정상개별원가계산 ··············································································107

1. 정상개별원가계산의 개요 ·························································107

2. 정상개별원가계산의 절차 ·························································108

3. 제조간접원가 과대(소)배부액의 회계처리 ······························114

문제 및 설명 ···················································································120

제 7 장 부문별 원가계산 ···············································································129

1. 원가배부의 목적 ········································································129

2. 원가배부기준 결정 시의 지침 ·················································130

3. 부문별 원가계산 절차 ······························································131

4. 보조부문원가의 배부 ································································131

5. 보조부문원가의 배부방법 ·························································133

6. 제조부문 제조간접비의 배부 ···················································148

문제 및 설명 ···················································································153

제 2 부 회계원리 ········································································································· 163

제 8 장 회계의 기초개념과 기록원리 ····························································165

1. 회계의 기초개념 ········································································165

2. 거래와 회계의 순환과정 ···························································167

문제 및 설명 ···················································································173

제 9 장 재무제표 요소 ···················································································177

1. 재무상태표 계정 ········································································177

2. 손익계산서 계정 ········································································184

문제 및 설명 ···················································································189

제10장 결산회계 ···························································································193

1. 결산의 의의 ···············································································193

2. 이연항목과 발생항목 ································································193

3. 자산의 평가 ···············································································196

4. 부채의 평가 ···············································································205

문제 및 설명 ···················································································206

제11장 재무상태표와 손익계산서의 표시 ·····················································213

1. 재무상태표의 표시 ····································································213

2. 손익계산서의 표시 ····································································214

문제 및 설명 ···················································································216

찾아보기 ······················································································································· 218

저자소개

조현석

숭실대학교 대학원에서 회계세무학과 석사학위를 수여받았다. 현재 (주)한국경영회계연구원 대표이사로 있으면서, 안산대학교 세무회계과 겸임교수로 재직 중이다. 경력으로는 중소벤처기업부 상시경영자문서비스, 수출전문가, 기업혁신진단 컨설턴트, 비지니스 지원단 클리닉 위원, 울산광역시 중소기업 종합지원센터 중소기업 출장교육 전문강사, 시흥상공회의소 기업애로해소를 위한 상담전문위원으로 활동하였다. 또한, [4차 산업 혁명에 맞는 관리회계 교육편성(안)], [공정별 원가계산을 위한 실무적 접근방법], [자동 손익분기점 분석과 점수평가방법], [재무제표 알고리즘을 통한 원가분석], [High-Low Method를 활용한 원, 부자재 수급과 투입에 따른 상관관계를 통한 재료비 관리 방법 실무] 등 다수의 논문을 발표하였으며, [제품생산관리장치 및 방법]으로 특허 출원 중에 있다.

김이배

서울대학교를 졸업하고 숭실대학교에서 경영학 박사학위(회계학전공)를 수여받았다. 현재 덕성여자대학교 회계학과 교수로 재직 중이다. 한국회계학회 부회장, 한국회계정책학회 회장, 한국사회적기업진흥원 감사, 금융위원회 회계제도심의위원회 위원 등으로 활동하였다. 또한 [한국공항공사의 합리적 예산편성 및 운영방안], [사회적기업 회계 개선방안], [IFRS하 재무제표분석] 등 다수의 논문을 발표하였다.

정형록

서울대학교를 졸업하고 동 대학교에서 경영학 박사학위(회계학전공)를 수여받았다. 가톨릭대학교 경영학부 회계학전공 교수로 재직했으며, 현재 경희대학교 경영대학 회계ㆍ세무학과 교수로 재직 중이다. 한국회계학회 상임이사, 한국경영학회 상임이사, 한국관리회계학회 상임이사, 한국경영교육학회 상임이사, 회계저널 편집위원으로 활동하였다. 또한 [한국 제조기업의 비대칭적 원가행태], [보험회사 활동기준원가계산 도입 사례연구] 등 다수의 논문을 발표하였다.

김성중

안산대학교 세무회계학과 교수로 재직 중이며 수원대학교에서 경영학박사(회계학전공)학위를 수여받았다. 안산대학교에서 학생취업지원부처장, 기획처장의 보직을 역임하였으며 안산시지방보조금심의위원, 안산시 지방재정공시심의위원 및 투융자심사위원회, 안산도시공사 성과관리위원, 한국회계학회 상임이사, 한국세무회계학회 상임이사로 활동하고 있다. 또한 성과관리시스템 도입에 따른 표준화된 대학경영효율화 정책에 관한 연구, 대규모기업집단의 내부거래 결정요인과 주식수익률, 코스닥신규상장기업의 실물활동이익조정 등 논문을 발표하였으며, 회계원리이해(공저, 형설), 부가가치세법강의(공저, 탑21), 최신회계원리이해(공저, 삼영사) 등의 교재를 저술하였다.

김재준

숭실대학교에서 경영학 박사학위(회계학전공)를 수여받았다. 현재 안산대학교 세무회계학과 교수로 재직 중이다. 디딤돌교육사회적협동조합 이사장, 한국회계학회 상임이사, 한국관리회계학회 상임이사, 대학수학능력시험 출제위원, 중소기업학회 편집위원, 한국사회적기업진흥원 위원, 재경부 사회적협동조합 위원 등으로 활동하였다. 또한 [우리나라 제조업의 X-비효율성 분석], [원가효율성의 가치관련성에 관한 연구], [코스닥기업의 DEA효율성과 수익성의 관련성 연구], [감사품질과 비대칭적 원가행태], [돌봄서비스 종사자 처우개선을 위한 적정수가 산정] 등 다수의 논문을 발표하였다.

배송

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