제 15 장 이익중심점의 업적평가 김순기 교수 Cost Accounting

Ⅰ. 1단계 : 총차이 1. 변동예산차이 2. 매출조업도차이 Ⅱ. 2단계 A : 변동예산차이 1. 비용차이 2. 판매가격차이 Ⅲ. 2단계 B : 매출조업도차이 1. 매출배합차이 2. 매출수량차이 Ⅳ. 3단계 : 매출수량차이 1. 시장점유율차이 2. 시장규모차이 Cost Accounting

<원가회계 15장 자료> Cost Accounting 예산 제품 p b p-b q 배합률 (p-b)q plum $1,200 $700 $500 700 70% $350,000 p.plum 800 500 300 100 10% 30,000 s.plum 5,000 3,000 2,000 200 20% 400,000 계 1,000 100% $780,000 실제 제품 p b p-b q 배합률 (p-b)q Aq plum $1,100 $500 $600 825 75% $495,000 (0.7)770 p.plum 650 400 250 165 15% 41,250 (0.1)110 s.plum 3,500 2,500 1,000 110 10% 110,000 (0.2)220 계 1,100 100% $646,250 1,100 Cost Accounting

Ⅰ. 1단계 : 총차이 1. 변동예산차이 2. 매출조업도차이 Ⅰ. 1단계 : 총차이 1. 변동예산차이 2. 매출조업도차이 (1)Actual (3)Flexible Budget (5)Static Budget AqApAc AqBpSc BqBpSc SR $1,399,750 1,672,000 1,920,000 VC 753,500 990,000 1,140,000 CM 646,250 682,000 780,000 *매출조업도차이(SVV) = Aq(Bp-Sc) – Bq(Bp-Sc) = $682,000 - $780,000 = $98,000(U) = (Aq-Bq)(Bp-Sc) = (825-700)($1,200-$700) = $62,500(F) = (165-100)($800-$500) = $19,500(F) = (110-200)($5,000-$3,000) = $180,000(U) $98,000(U) Cost Accounting

Ⅱ. 2단계 A: 변동예산차이 1. 비용차이 2. 판매가격차이 (1)Actual (2) (3) Flexible Budget AqApAc AqApSc AqBpSc SR $1,399,750 1,399,750 1,672,000 VC 753,500 990,000 990,000 CM 646,250 409,750 682,000 고정비에 대한 차이는 비용차이에서만 나타난다. 판매가격차이(SPV) = Aq(Ap-Sc) – Aq(Bp-Sc) = $409,750 - $682,000 $272,250(U) = (Aq(Ap-Bp) = ($1,399,750 - $1,672,000) Cost Accounting

Ⅲ. 2단계 B: 매출조업도차이 1. 매출배합차이 2. 매출수량차이 (3)Flexible Budget (4) (5)Static Budget AqBpSc AqBpSc BqBpSc SR 1,672,000 2,112,000 1,920,000 VC 990,000 1,254,000 1,140,000 CM 682,000 858,000 780,000 수익성 있는 것을 덜 판매해서 매출배합차이(SMV)는 176,000(불) 나타남. 절대수량은 더 판매해서 매출수량차이(SQV)는 78,000(유) 나타남. SMV 불리한 차이(176,000)가 SQV 유리한차이(78,000)보다 큼으로 매출조업도차이(SVV)는 불리한차이(98,000)로 나타남. Cost Accounting

Sales Variances : 매출차이 SR VC CM Actual Flexible Budget Static budget AqApAc AqApSc AqBpSc BqBpSc $1,100(825) $1,200(825) $1,200(770) $1,200(700) 650(165) 800(165) 800(110) 800(100) 3,500(110) 5,000(110) 5,000(220) 5,000(200) $1,399,750 $1,672,000 $2,112,000 $1,920,000 $500(825) $700(825) $700(770) $700(700) 400(165) 500(165) 500(110) 500(100) 2,500(110) 3,000(110) 3,000(220) 3,000(200) 753,500 990,000 1,254,000 1,140,000 $600(825) $400(825) $500(770) $500(700) 250(165) 150(165) 300(165) 300(110) 300(100) 1,000(110) 2,000(110) 2,000(220) 2,000(200) $646,250 $409,750 $682,000 $858,000 $780,000 SR VC CM Cost Accounting

Flexible Budget Variance Sales Quantity Variance Actual Flexible Budget Static Budget AqApAc AqApSc AqBpSc AqBpSc BqBpSc Flexible Budget Variance Sales Volume Variance Expense Variance Sales Price Variance Sales Mix Variance Sales Quantity Variance SR $1,399,750 1,399,750 1,672,000 2,112,000 1,920,000 VC 753,500 990,000 990,000 1,254,000 1,140,000 CM 646,250 409,750 682,000 858,000 780,000 Cost Accounting

Ⅳ. 3단계 : 매출수량차이 1. 시장점유율차이 2. 시장규모차이 Actual Budgeted 1. 시장점유율차이 2. 시장규모차이 <추가자료> Actual Budgeted Total Market Size 6,875단위 5,000단위 회사의 판매량 1,100단위 1,000단위 회사의 Market Share 16% 20% 700($500)+100($300)+200($2,000) Budgeted CM/unit = =$780 700+100+200 Cost Accounting

※Sales Quantity Variance Market Share Variance Market Size Variance AqBpSc $500(770) 200(110) 2,000(220) $858,000 BqBpSc $500(700) 300(100) 2,000(200) $780,000 SQV: 78,000(F) Aq Х BCM/unit 1,100 Х $780 = $858,000 Bq Х BCM/unit 1,000 Х $780 = $780,000 B Market Size(5,000단위) Х B Market Share(0.2) 1,000단위 Actual Market Size(6,875단위) Х Actual Market Share(0.16) 1,100단위 A market size A market share Х BCM/unit 6.875 Х 16% Х $780 $858,000 A market size B market share Х BCM/unit 6.875 Х 20% Х $780 $1,072,500 B market size B market share Х BCM/unit 5,000 Х 20% Х $780 $780,000 Market Share Variance $214,500(U) Market Size Variance $292,500(F) Cost Accounting