受注價格 決定을 위한 原價分析 = A Study on Cost Analysis for the Price Decision in Case of Receiving an Order

다국어 초록 (Multilingual Abstract)

This study aims to investigate the entire problems related to cost accounting while minor manufacturing enterprises reach the price decision for merchandise in case of receiving their order in Korea and to provide some data required to more effective cost accounting in the future.
Therefore, the main points of this study can be summed up as follows:
First, it is shown from the analysis of the type of cost accounting system applied that 44% of the whole enterprises adopt an estimated cost accounting method while 37% of them adopt an actual cost accounting method. Thus, it is proved that market production-oriented enterprises adopt mostly an actual cost accounting method. It can be seen that more highly competitive enterprises adopt an actual cost accounting method while a monopolistic enterprise adopts an estimated cost accounting method. As for the survey concerning the purpose of cost accounting, it is proved that 63% of them account cost for the price decision in case of receiving an order. For the question such as which department estimates unit cost during the price decision in case of receiving an order, 56% of them answer that purchase department estimates unit cost, and this rate shows the highest.
Second, as for the analysis of factor deciding the rate imposed on overhead cost in cost accounting to receive an order, they reply that they impose overhead cost in order to include a part of incidental expenses and personnel expenses of managers in accounting manufacturing cast among the selling price and managing expenses in addition to direct manufacturing expenses, and they reply that they decide the proper rate imposed on overhead cost on the basis of exact cost accounting in their post cost accounting and price before receiving an order.
Third, it is proved that there is significant difference between an actual cost required and cost suggested by enterprise after the completion according to which department accounts the price ordered.
Fourth, as for the analysis of contracting construction work, it is proved that 37% of the whole enterprises reply that about 85% of an estimated amount are required to the contract when they suggest an estimated amount to an ordering place while 36% of them reply that 90% of an estimated amount are required.
In this respect, it can be seen that most of them take 10% to 15% off from the regular amount and 41% of them reply that main reason why they discount an estimated amount is customary.
It is firmly believed that the results of this study will help to show a new bearing and a turning point for cost accounting system of minor manufacturing enterprises which have not yet completely possessed it after the analysis of problems in accounting cost in case of deciding the price ordered when making an object of further study big enterprises which have cost accounting system ready.

목차 (Table of Contents)

• Ⅰ.서 론
• 1.연구의 필요성 및 목적
• 2.연구의 방법 및 범위
• Ⅱ.수주가격 결정을 위한 원가계산 모형
• 1.실무계의 수주가격 결정을 위한 원가계산서의 일반 모형
• 2.본 연구를 위한 설문의 설계
• Ⅲ.실증분석의 결과와 해석
• 1.원가계산목적 및 원가회계 시스템의 유형 분석
• 2.간접경비 부과율 결정요인 및 적정성 분석
• 3.견적가액과 계약체결금액의 차이 분석
• 4.견적가액과 실제원가 정산액의 차이 분석
• Ⅳ.결 론
• 참고문헌
• Abstract