[제3판] 원가회계의 이해 > 경제, 경영학

본 교재는 회계원리를 학습한 독자들이 조직에서 발생하는 원가의 개념과 그 중요성을 깨닫고, 해당 조직의 경영활동에 관련된 각종 원가 정보를 기본적으로 마련할 수 있도록 다음과 같이 구성되었다.

첫째로, 제1장과 제2장에서는 회계의 체계와 원가회계시스템을 학습하고 원가 개념을 배움으로써 조직에서 회계전문가가 어떠한 역할을 수행하는지를 전반적으로 파악할 수 있도록 하였다. 이는 영리 조직은 물론이거니와 비영리조직에서도 원가회계에 대한 중요성이 높아지고 있는 상황에서 원가회계의 기본적인 체계를 학습할 수 있는 데 초점을 둔 것이다.

둘째로, 제3장과 제4장에서는 원가행태의 결정과 원가-조업도-이익분석을 학습함으로써 원가란 무엇이며, 시계열적으로나 횡단면적으로 원가는 어떻게 움직이는지, 기본적으로 조직의 수익성 확보와 원가분석에 대하여 파악할 수 있게 하였다. 이는 원가추정과 함께 원가 및 조업도 그리고 이익이 어떠한 관계성을 갖는지를 학습하기 위함이다.

셋째로, 앞부분에서 원가와 원가추정의 기본을 공부한 후, 제5장에서는 원가배부와 수익배부에 대하여 학습함으로써 조직의 경영활동을 위한 각종 원가계산을 하는 데 주춧돌이 될 수 있도록 하였다.

넷째로, 제6장부터 제9장까지 개별원가계산과 종합원가계산 및 공손회계 그리고 결합원가계산을 공부함으로써 전통적인 원가회계를 파악하게 하였고, 제10장에서는 원가대상을 활동에 두는 활동원가계산에 대해서도 배운다. 이렇게 본서는 독자들이 다양한 원가계산에 따른 정보를 마련할 수 있는 기량을 연마하는 데 초점을 두었다.

이처럼 본 교재는 기업 등 영리 조직과 정부 등 비영리조직에서 원가회계가 기본적으로 기능해야 할 것에 역점을 두었다.

목차

제1장 조직에서 회계전문가의 역할 ··························9

제1절 회계의 체계 ··················································································11

제2절 원가회계시스템 ·············································································14

✦연습문제 객관식 / 23

✦연습문제 주관식 / 23

제2장 원가의 개념 및 분류 ································25

제1절 원가의 개념 ··················································································27

제2절 원가의 분류 ··················································································28

✦연습문제 객관식 / 47

✦연습문제 주관식 / 55

제3장 원가행태의 결정 ····································57

제1절 원가함수 ·······················································································59

제2절 원가함수 추정방법 ·······································································66

✦연습문제 객관식 / 91

✦연습문제 주관식 / 98

제4장 원가-조업도-이익 분석 ····························103

제1절 CVP 분석의 용어와 가정 ··························································105

제2절 손익분기점분석 ···········································································108

제3절 민감도 분석 ················································································116

제4절 CVP 분석의 의사결정에의 이용 ···············································123

제5절 CVP 분석의 확장 ······································································124

제6절 불확실성하에서의 CVP 분석 ·····················································136

✦연습문제 객관식 / 140

✦연습문제 주관식 / 159

제5장 원가배부와 수익배부 ·······························165

제1절 원가배부의 목적 ·········································································167

제2절 원가배부기준 결정 시의 지침 ···················································167

제3절 보조부문 원가의 배부 ································································169

제4절 제조부문 제조간접원가의 배부 ··················································183

제5절 수익의 배부 ················································································188

✦연습문제 객관식 / 192

✦연습문제 주관식 / 203

제6장 개별원가계산 ·····································207

제1절 개별원가계산의 개요 ··································································209

제2절 개별원가계산의 의의 및 절차 ···················································209

제3절 개별원가계산의 절차 ··································································210

제4절 개별원가계산의 구분 ··································································222

✦연습문제 객관식 / 234

✦연습문제 주관식 / 241

제7장 종합원가계산 ·····································243

제1절 개별원가계산과 종합원가계산의 비교 ·······································245

제2절 종합원가계산의 기본개념 ···························································247

제3절 종합원가계산의 절차 ··································································248

제4절 종합원가계산의 물량 흐름 가정 ················································254

제5절 전공정원가 ··················································································272

✦연습문제 객관식 / 284

✦연습문제 주관식 / 296

제8장 공손회계 ·········································301

제1절 공손의 개요 ················································································303

제2절 물량 흐름 가정과 공손 ······························································305

제3절 공손의 회계처리 ·········································································306

제4절 종합예제 ·····················································································309

제5절 처분가치가 있는 공손품의 회계처리 ·········································338

✦연습문제 객관식 / 346

✦연습문제 주관식 / 360

제9장 결합원가계산 ·····································367

제1절 기본개념 ·····················································································369

제2절 결합원가의 배부 ·········································································370

제3절 부산물 회계 ················································································382

✦연습문제 객관식 / 386

✦연습문제 주관식 / 401

제10장 활동기준원가계산 ··································411

제1절 도입배경 ·····················································································413

제2절 전통적 원가계산시스템의 문제점 ··············································414

제3절 활동기준원가계산의 의의 및 절차 ············································419

제4절 활동기준원가계산 적용사례 ·······················································424

제5절 활동기준원가계산의 활용 ···························································433

제6절 활동기준원가계산의 유용성과 한계 ···········································442

✦연습문제 객관식 / 444

✦연습문제 주관식 / 458

해답 / 469

찾아보기 / 620

저자소개

정 형 록

서울대학교를 졸업하고 동 대학교에서 경영학 박사학위(회계학전공)를 받았다. 가톨릭대학교 경영학부 회계학전공 교수로 재직했으며, 현재 경희대학교 경영대학 회계ㆍ세무학과 교수로 재직 중이며, 한국회계학회 부회장, 한국관리회계학회 윤리위원장, 한국경영학회 상임이사 등으로 활동하고 있다. 또한, [한국 제조기업의 비대칭적 원가행태], [보험회사 활동기준원가계산 도입 사례연구] 등 다수의 논문을 발표하였다.

김 재 준

국립강릉대학교를 졸업하고 숭실대학교에서 경영학 박사학위(회계학전공)를 받았다. 현재 안산대학 경영세무학부에서 교수로 재직 중이며, 한국관리회계학회 이사, 한국학교회계학회 상임이사, 교육인적자원부 학교회계기준제정 전문위원, 전산세무회계 자격시험 출제위원으로 활약하고 있다. 또한, [벤처기업 운영을 위한 엑셀 매크로 활용], [경영 실무를 위한 PC 활용], [21C 한국금융산업의 선진화 전략], [전산회계 1급 실기], [전산 세무 2급 실기], [전산회계 1ㆍ2급 실기 및 필기] 등의 저서와 [우리나라 제조업의 X-비효율성 분석], [원가 효율성의 가치 관련성에 관한 연구] 등 다수의 논문을 발표하였다.

최 연 식

서울대학교를 졸업하고 동 대학원에서 경영학 석사 및 박사학위(회계학전공)를 받았다. 공인회계사 시험에 합격하여 삼정회계법인에 근무하였고, 기획예산처(현, 기획재정부)에서 행정사무관으로 재직하였다. 현재 경희대학교 경영대학 회계ㆍ세무학과 교수로 재직 중이며, 한국회계학회 및 한국관리회계학회 등 회계 관련 학회의 (상임)이사, 증권선물위원회 감리위원, 기획재정부 등 정부 주관 공공기관 경영평가단의 평가위원, 한국조세재정연구원의 국가회계 자문위원, 행정고시 및 공직 적격성 평가(PSAT) 등의 시험위원 등으로 활동하고 있다. 또한, [Bargaining power and budget ratcheting: Evidence from South Korean local governments (MAR, 2021)], [Auditors’ Strategic Audit Pricing: Evidence from the Pre- and Post-IFRS Periods (AJPT, 2018)], [The Impact of Information Asymmetry and Participative Target-Setting on Target Ratcheting and Incentives (PPMR, 2018)], [The Impact of Mandatory versus Voluntary Auditor Switches on Stock Liquidity: Some Korean Evidence (BAR, 2015)] 등 다수의 논문을 발표하였다. 2009년에는 한국공인회계사회로부터 [회계와 감사 연구] 우수논문상을, 2012년과 2016년에는 한국회계학회로부터 [회계학연구]와 [회계저널] 우수논문상을 받았다.

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