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.
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
조현석 [저]
저자 조현석은 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.
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상품은 업체가 주문을 확인하고, 출고하기까지 걸리는 시간입니다. 주문일+기준출고일+택배사배송일(2일)에 배송완료를 보장합니다.(토/공휴일은 배송기간에 포함되지 않습니다.) ※5일이내 출고가 시작되지 않을시, 오픈마켓 상품은 자동으로 주문이 취소되며, 고객님께 품절보상금을 지급해 드립니다.
배송비 안내
도서(중고도서 포함)만 구매하시면 : 배송비 2,000원 (1만원이상 구매 시 무료배송) 음반/DVD만 구매하시면 : 배송비 1,500원 (2만원이상 구매 시 무료배송) 잡지/만화/기프트만 구매하시면 : 배송비 2,000원 (2만원이상 구매 시 무료배송) 도서와 음반/DVD를 함께 구매하시면 : 배송비 1,500원 1만원이상 구매 시 무료배송) 도서와 잡지/만화/기프트/중고직배송상품을 함께 구매하시면 : 2,000원 (1만원이상 구매 시 무료배송) 업체직접배송상품을 구매시 : 업체별로 상이한 배송비 적용
* 세트상품의 경우 부분취소 시 추가 배송비가 부과될 수 있습니다.
* 북카트에서 배송비없애기 버튼을 클릭하셔서, 동일업체상품을 조금 더 구매하시면, 배송비를 절약하실 수 있습니다.
해외배송 안내
인터파크도서에서는 국내에서 주문하시거나 해외에서 주문하여 해외로 배송을 원하실 경우 DHL과 특약으로 책정된 요금표에
의해 개인이 이용하는 경우보다 배송요금을 크게 낮추며 DHL(www.dhl.co.kr)로 해외배송 서비스를 제공합니다. 해외배송은 도서/CD/DVD 상품에 한해 서비스하고 있으며, 다른 상품을 북카트에 함께 담으실 경우 해외배송이 불가합니다.
해외주문배송 서비스는 인터파크 도서 회원 가입을 하셔야만 신청 가능합니다.
알아두세요!!!
도매상 및 제작사 사정에 따라 품절/절판 등의 사유로 취소될 수 있습니다. 오픈마켓업체의 배송지연시 주문이 자동으로 취소될 수 있습니다. 출고가능 시간이 서로 다른 상품을 함께 주문할 경우 출고가능 시간이 가장 긴 기준으로 배송됩니다. 유통의 특성상 출고기간은 예정보다 앞당겨지거나 늦춰질 수 있습니다. 택배사 배송일인 서울 및 수도권은 1~2일, 지방은 2~3일, 도서, 산간, 군부대는 3일 이상의 시간이 소요됩니다.
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교환 및 반품이 가능한 경우 
상품을 공급 받은 날로부터 7일이내 가능 
상품은 월~토요일 오전 10시 이전 주문분에 대하여 당일 출고/당일 배송완료를 보장하는 상품입니다.
상품은 서울지역/평일 주문분은 당일 출고/익일 배송완료를 보장하며,
상품은, 입고예정일(제품출시일)+택배사배송일(1일)에 배송완료를 보장합니다.
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상품은 유통특성상 인터파크에서 재고를 보유하지 않은 상품으로
상품은 업체가 주문을 확인하고, 출고하기까지 걸리는 시간입니다.
