現行 原價會計에 관한 基礎理論的 硏究 = A Basic Theoretical Study on Current Cost Accounting
저자
宋龍鎬 (會計學科)
발행기관
학술지명
권호사항
발행연도
1984
작성언어
Korean
KDC
304.000
자료형태
학술저널
수록면
219-239(21쪽)
제공처
소장기관
In this thesis the basic theory on the current cost accounting which has been discussed to solve the problems in prices level changes from which historical cost accounting has had the shortcomings has been analyzed.
The current cost differs from the replacement cost according as whether the service potential is emphasizing or replacement is emphasizing. But since the basic theory of the two is the same, this thesis has not distinguished one from another.
Though current cost began being discussed by the name of replacement cost as against the historical cost since the latter half of the 19th century, more of this discussion about using replacement cost began appearing in accounting literature beginning in 1926. Since then major accounting literatures about current cost are as follows, in 1961 ARB No. 43, in 1961 [The Theory and Measurement of Business Income] by Edwards and Bell, the 1963 AAA Supplementary Statement No. 1, the 1966 AAA Committee to prepare a Statement of Basic Accounting Theory, the 1976 SEC ASR No. 190, the 1978 FASB Statement of Financial Accounting Standards.
The concept of current cost is equal to the current replacement cost of the assets owned, adjusted for the value of any operating advantages or disadvantages of the assets owned.
The concepts concerned with current cost are as follows-current cost income from continuing operations, and holding gains and losses. Current cost income from continuing operations reflects current cost margins; sales reveues less the current cost of inputs. Holding gains and losses (changes in the replacement cost of assets held during a period) are difference between end-of-period price and beginning-of-period price of an asset held during the period. Holding gains and Losses are viewed by some gains and losses which are include in income for the period. In support of "include in income" there are two argquements; one is that holding gains represent cost savings, the other is that holding gains may be used as surrogates for changes in net realizable value or discounted present value. And some argue that holding gains and losses should be treated as direct adjustments to capital. Proponents of "include in income" favor an income definition based on the preservation of financial capital. Proponents of the capital adjustment treatment prescribe a definition of income based on the preservation of physical capital or operating capability.
Since current replacement cost is related to preservation of physical capital, the capital adjustment treatment for holding gains and losses seems to be more reasonable.
Major means of obtaining current cost data are as follows:
1) The current replacement cost of merchandise inventories can usually be secured from the supplier's current catalogue.
2) For equipment and machinery
ⅰ) Purchase price, new, on the current market adjusted for depreciation.
ⅱ) Purchase price, used, in the current market
ⅲ) In those cases where new equipment or machinery is available only in more efficient form, so that a new machine of the same capacity does the work at loss operating cost, down-ward adjustment to reflect this obsolescence in calculating current cost of the old equipment would be appropriate.
The advantages of current costs are mainly as follows.
1) They overcome the defect of historical costs in the period of prices level changes and the use of them permits a matching of current input values with current revenues to measure the result of current operations, and the use of them permits to preserve the physical capital.
2) In the case that current costs changes proceed to the same direction as sales prices changes the current costs are useful to estimate the net realizable value.
The disadvantages of current costs are mainly as follows:
1) The use of them is subjective because it is difficult to determine the exact current cost of all items at any point in time.
2) The preservation of physical capital is not the accountants functions.
3) Changes in current costs do not always reflect changes in current selling prices.
Although current costs have some disadvantages it is accepted to be very adaptable in the period of prices level changes as an alternative to historical cost so it is required to advance the adaptability of current cost accounting by continuing research and practical exercising.
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