장 제조기업의원가의흐름 -...

제 3장. 제조기업의원가의흐름

원가회계: 중앙대학교경영경제대학박창헌교수

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학습주제

•제1절 서론

•제2절 제조기업의원가의흐름-제조원가의흐름-재공품계정-제품계정-제조기업의원가의흐름-제조원가명세서-손익계산서

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1. 서론 – 제조기업의경영활동

•제조기업은원재료, 노동력, 생산설비및기타용역등, 생산요소를외부에서구입한후, 이를투입하여제품을생산(제조활동)하고, 제품을판매하여이익을창출하므로제조활동은제조기업의주요활동이됨

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2.1 제조기업의원가의흐름 – 제조원가의흐름

•제조원가란,제품을생산하는제조활동에서발생되는모든원가를의미하며, 직접재료원가, 직접노무원가, 제조간접원가로구성됨

•제조활동에투입된제조원가는재공품계정에집계되고, 제품이완성되면완성된제품의제조원가(당기제품제조원가)는제품계정으로대체되며, 제품이판매되면판매된제품의원가(매출원가)는다시매출원가계정으로대체됨.

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2.2 재공품계정

•재공품계정의차변에는기초재공품원가와당기에발생된총제조원가(즉, 직접재료원가, 직접노무원가, 제조간접원가)가기입됨.

•당기에제품이완성되면당기에완성된제품의원가(당기제품제조원가)가재공품계정의대변에서제품계정의차변으로대체됨

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2.3 제품계정

•제품계정은완성된제품의원가를관리하는계정임.•제품이완성되면, 당기제품제조원가를재공품계정의대변에서제품계정의차변으로대체하고, 제품이판매되면, 매출원가를제품계정의대변에서매출원가계정의차변으로대체함.

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2.4 제조기업의원가의흐름

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제조기업의원가의흐름

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예제6_제조기업의원가의 흐름(1)

단, 원재료 중 간접재료원가는 없다고 가정하며, 제품원가는 전부원가계산 방식을 따른다고가정한다.

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2.5 제조원가명세서

• 제조원가명세서는재공품계정의변동사항을나타내는명세서로, 당기의직접재료원가, 직접노무원가, 제조간접원가를합한당기총제조원가에기초재공품원가와기말재공품원가를반영하여당기제품제조원가가계산되는과정을나타냄

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2.6 손익계산서 – 기능별분류법

• 기능별분류법(매출원가법): 비용을매출원가, 그리고물류원가와관리활동원가등과같이기능별로분류해서표시함. 적어도매출원가를다른비용과분리하여공시해야하므로매출원가법이라고도함. 원가회계에서는전통적으로기능별분류법을채택해옴.

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손익계산서 – 성격별분류법

• 성격별분류법: 비용을원재료사용액, 종업원급여, 감가상각비, 운송비, 광고비등과같이성격별로통합하여표시하는방법. 비용의성격이같다면제조원가와비제조원가를구분하지않고비용을통합하여표시함. 제품과재공품의변동을별도표시함.

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손익계산서 – 기능별분류법과성격별분류법의비교

• 제품과재공품의변동표시: 성격별분류법에서는기말제품과재공품이기초제품과재공품에비하여증가하였다면 (-)로표시하고, 반대로감소하였다면 (+)로표시함.

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손익계산서 – 영업이익

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Supplement

© 2012 Pearson Education. All rights reserved.

Illustrating the Flow of InventoriableCosts and Period Costs

The Cost of Goods Sold section of the Income Statement and The Schedule of Cost of Goods Manufactured of a manufacturing company are accounting representations of the actual flow of costs through a manufacturing system.

Note the importance of inventory accounts in the following cost flow chart [Exhibit 2-7] and in the accounting reports [Exhibit 2-8, Panel A and B].


Cost Flow Visualized


Income Statement [Exh 2-8]


Cost of Goods Manufactured [Exh 2-8]


Income Statement Revenues of Cellular Products’ for 2011 are (in thousands) $210,000.

Inventoriable costs expensed during 2011 equal cost of goods sold of $108,000.

Gross margin = Revenues - Cost of goods sold (COGS)

= $210,000 - $108,000 = $102,000.

The $70,000 of operating costs comprising R&D, design, marketing, distribution, and customer-service costs are period costs. These period costs include, for example, salaries of salespersons, depreciation on computers and other equipment used in marketing, and the cost of leasing warehouse space for distribution.

Operating income equals Gross margin minus Operating period costs (excluding interest expense and income taxes)

= gross margin, $102,000 – period costs, $70,000 = $32,000

Note that period costs are typically called selling, general, and administrative (SGA) expenses in the income statement.


General Ledger T-Accounts

Note how the cost of goods manufactured ($104,000) is the cost of all goods completed during the accounting period. These costs are all inventoriablecosts. Goods completed during the period are transferred to finished goods inventory. These costs become cost of goods sold in the accounting period when the goods are sold.

Also note that work-in-process inventory ($7,000) and finished goods inventory ($18,000) as of December 31, 2011, will appear as an asset in the balance sheet. These costs will become expenses next year when these units are sold.


Cost Flow (A Merchandising Company)


Prime Costs and Conversion Costs

Prime Costs

☞Prime costs are all direct manufacturing costs.※For Cellular Products, Prime costs = Direct material costs + Direct manufacturing labor costs = $76,000 + $9,000 = $85,000

ConversionCosts

☞Conversion costs are all manufacturing costs other than direct material costs. Conversion costs represent all manufacturing costs incurred to convert direct materials into finished goods. ※For Cellular Products, Conversion costs = Direct manufacturing labor costs + Manufacturing overhead costs = $9,000 + $20,000 = $29,000


Measuring Costs Requires JudgmentLabor Cost Categories: Example - software programming companies


Overtime Premium and Idle Time Overtime premium is the wage rate paid to workers (for both

direct labor and indirect labor) in excess of their straight-time wage rates.

Overtime premium is usually considered to be a part of indirect costs or overhead, because, though overtime work can be traced to specific products, the particular job worked on during the overtime hours is a matter of chance.

Idle time is wages paid for unproductive time caused by lack of orders, machine or computer breakdowns, work delays, poor scheduling, and the like.

The idle time of both direct and indirect labor is considered overhead costs.


Overtime Premium and Idle Time Consider the example of George Flexner, a junior software programmer who

writes software for multiple products. He is paid $20 per hour for straight-time and $30 per hour (time and a half) for overtime. His overtime premiumis $10 per overtime hour. If he worked 44 hours, including 4 overtime hours, in one week, and if he had no work for 3 hours during that week while waiting to receive code from another colleague, George’s earnings would be classified as follows:

본 강의안은 『원가관리회계 』(임세진, 2014, 제4판, 도서출판파란)교재에 기초한 교육 목적용 강의를 위하여 마련된 것입니다. 위 교재의 구매와 사용을 전제로 한 강의학습용 이외의 목적으로는사용을 금합니다.

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