{"id":871,"date":"2023-08-16T00:25:36","date_gmt":"2023-08-15T15:25:36","guid":{"rendered":"https:\/\/11am.i234.me\/itvalley\/?p=871"},"modified":"2023-08-29T13:49:49","modified_gmt":"2023-08-29T04:49:49","slug":"%ec%84%b8%eb%ac%b4%ec%82%ac1%ec%b0%a8-%ec%9b%90%ea%b0%80%ed%95%b4%ec%84%a4-2010%eb%85%84","status":"publish","type":"post","link":"https:\/\/11am.i234.me\/itvalley\/%ec%84%b8%eb%ac%b4%ec%82%ac1%ec%b0%a8-%ec%9b%90%ea%b0%80%ed%95%b4%ec%84%a4-2010%eb%85%84\/","title":{"rendered":"\uc138\ubb34\uc0ac1\ucc28 2010\ub144 \uc6d0\uac00\ud574\uc124"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"871\" class=\"elementor elementor-871\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2252e7a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2252e7a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a856951\" data-id=\"a856951\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dc166c4 elementor-widget elementor-widget-text-editor\" data-id=\"dc166c4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.14.0 - 26-06-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>2010\ub144 \uc138\ubb34\uc0ac1\ucc28 \ud68c\uacc4\ud559 \uc6d0\uac00\ud68c\uacc4 \ud30c\ud2b8\uc758 \uc6d0\uac00 \ubb38\uc81c \ud574\uc124, \ud480\uc774\uacfc\uc815\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/p><p>\uc6d0\uac00\uad00\ub9ac\ud68c\uacc4\ub97c \uacf5\ubd80\ud558\uc2dc\ub294 \ubd84\ub4e4, \uc138\ubb34\uc0ac\ub97c \uc900\ube44\ud558\uc2dc\ub294 \ubd84\ub4e4\uc5d0\uac8c \ub3c4\uc6c0\uc774 \ub418\uc168\uc73c\uba74 \ud569\ub2c8\ub2e4.<\/p><p>\uc787\ubc38\ub9ac\uc758 \ube14\ub85c\uadf8\uc5d0\uc11c\ub294 \uc138\ubb34\uc0ac 1\ucc28 \ud68c\uacc4\ud559 \ubb38\uc81c \uc911 \uc6d0\uac00\uad00\ub9ac\ud68c\uacc4 \ud30c\ud2b8\uc758 \ubb38\uc81c \ubc0f \ud574\uc124\uc744 \uc81c\uacf5\ud558\uba70, 2010\ub144\ubd80\ud130 2013\ub144 \uae30\ucd9c\ubb38\uc81c \ud574\uc124\uc744 \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b32637a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b32637a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9b2df81\" data-id=\"9b2df81\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-206aa4f elementor-widget elementor-widget-text-editor\" data-id=\"206aa4f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_50 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\">\ubaa9\ucc28<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\" role=\"button\"><label for=\"item-67243c6bba1ed\" aria-hidden=\"true\"><span style=\"display: flex;align-items: center;width: 35px;height: 30px;justify-content: center;direction:ltr;\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/label><input  type=\"checkbox\" id=\"item-67243c6bba1ed\"><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-visibility-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/11am.i234.me\/itvalley\/%ec%84%b8%eb%ac%b4%ec%82%ac1%ec%b0%a8-%ec%9b%90%ea%b0%80%ed%95%b4%ec%84%a4-2010%eb%85%84\/#%EC%84%B8%EB%AC%B4%EC%82%AC1%EC%B0%A8_2010%EB%85%84_%EB%AC%B8%EC%A0%9C_1%EB%B2%88\" title=\"\uc138\ubb34\uc0ac1\ucc28 2010\ub144 \ubb38\uc81c 1\ubc88\">\uc138\ubb34\uc0ac1\ucc28 2010\ub144 \ubb38\uc81c 1\ubc88<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/11am.i234.me\/itvalley\/%ec%84%b8%eb%ac%b4%ec%82%ac1%ec%b0%a8-%ec%9b%90%ea%b0%80%ed%95%b4%ec%84%a4-2010%eb%85%84\/#1_%EC%A3%BC%EC%84%9C%EC%9A%B8%EC%9D%80_%EA%B0%80%EC%A0%84%EC%A0%9C%ED%92%88%EC%9D%84_%EC%83%9D%EC%82%B0%ED%95%98%EC%97%AC_%ED%8C%90%EB%A7%A4%ED%95%98%EB%8A%94_%EA%B8%B0%EC%97%85%EC%9D%B4%EB%8B%A4_%EC%A3%BC%EC%84%9C%EC%9A%B8%EC%9D%98_%EA%B2%BD%EC%98%81%EC%9E%90%EB%8A%94_%ED%98%84%EC%9E%AC_%EC%83%9D%EC%82%B0%ED%95%98%EA%B3%A0_%EC%9E%88%EB%8A%94_%EC%96%91%EB%AC%B8%EB%83%89%EC%9E%A5%EA%B3%A0%EC%9D%98_%EC%84%A4%EA%B3%84%EB%A5%BC_%EB%B3%80%EA%B2%BD%ED%95%98%EB%8A%94_%EA%B2%BD%EC%9A%B0_%EC%9B%90%EA%B0%80%EB%A5%BC_%EC%96%BC%EB%A7%88%EB%82%98_%EC%A0%88%EA%B0%90%ED%95%A0_%EC%88%98_%EC%9E%88%EB%8A%94%EC%A7%80_%EC%95%8C%EC%95%84%EB%B3%B4%EB%A0%A4_%ED%95%9C%EB%8B%A4_20%C3%972%EB%85%84%EC%9D%98_%EC%96%91%EB%AC%B8%EB%83%89%EC%9E%A5%EA%B3%A0_%EC%98%88%EC%83%81%ED%8C%90%EB%A7%A4%EB%9F%89_100%EB%8C%80%EB%A5%BC_%ED%98%84%EC%9E%AC_%EC%84%A4%EA%B3%84%EB%90%9C_%EB%8C%80%EB%A1%9C_%EC%83%9D%EC%82%B0%ED%95%98%EB%8A%94_%EA%B2%BD%EC%9A%B0_%EC%A7%81%EC%A0%91%EC%9E%AC%EB%A3%8C%EC%9B%90%EA%B0%80_100000_%EC%A7%81%EC%A0%91%EB%85%B8%EB%AC%B4%EC%9B%90%EA%B0%80_50000_%EA%B7%B8%EB%A6%AC%EA%B3%A0_%EC%A0%9C%EC%A1%B0%EA%B0%84%EC%A0%91%EC%9B%90%EA%B0%80_350000%EC%9D%B4_%EB%B0%9C%EC%83%9D%ED%95%A0_%EA%B2%83%EC%9C%BC%EB%A1%9C_%EC%B6%94%EC%A0%95%EB%90%9C%EB%8B%A4_%EC%A3%BC%EC%84%9C%EC%9A%B8%EC%9D%80_%ED%99%9C%EB%8F%99%EA%B8%B0%EC%A4%80%EC%9B%90%EA%B0%80activity-based_costing%EC%9D%84_%EC%A0%81%EC%9A%A9%ED%95%98%EA%B3%A0_%EC%9E%88%EB%8A%94%EB%8D%B0_%EC%A0%9C%EC%A1%B0%EA%B0%84%EC%A0%91%EC%9B%90%EA%B0%80%EB%A5%BC_%EB%B0%9C%EC%83%9D%EC%9B%90%EC%9D%B8%EC%97%90_%EB%94%B0%EB%9D%BC_%ED%95%AD%EB%AA%A9%EB%B3%84%EB%A1%9C_%EA%B5%AC%EB%B6%84%ED%95%9C_%EA%B2%B0%EA%B3%BC%EB%8A%94_%EB%8B%A4%EC%9D%8C%EA%B3%BC_%EA%B0%99%EB%8B%A4_%EC%84%A4%EA%B3%84%EB%A5%BC_%EB%B3%80%EA%B2%BD%ED%95%98%EB%8A%94_%EA%B2%BD%EC%9A%B0_%EA%B8%B0%EA%B3%84%EA%B0%80%EB%8F%99%EC%8B%9C%EA%B0%84%EA%B3%BC_%EC%9E%AC%EC%9E%91%EC%97%85%EC%8B%9C%EA%B0%84%EC%9D%80_20%EA%B0%90%EC%86%8C%EB%90%98%EB%A9%B0_%EC%9E%91%EC%97%85%EC%A4%80%EB%B9%84%EC%8B%9C%EA%B0%84%EC%9D%80_25_%EA%B0%90%EC%86%8C%EB%90%A0_%EA%B2%83%EC%9C%BC%EB%A1%9C_%EC%98%88%EC%83%81%EB%90%9C%EB%8B%A4_%EA%B7%B8%EB%9F%AC%EB%82%98_%EA%B2%80%EC%82%AC%EC%8B%9C%EA%B0%84%EC%9D%80_%ED%98%84%EC%9E%AC%EB%B3%B4%EB%8B%A4_20_%EB%8A%98%EC%96%B4%EB%82%A0_%EA%B2%83%EC%9C%BC%EB%A1%9C_%EC%98%88%EC%83%81%EB%90%9C%EB%8B%A4_%EC%A3%BC%EC%84%9C%EC%9A%B8%EC%9D%B4_%EC%84%A4%EA%B3%84%EB%A5%BC_%EB%B3%80%EA%B2%BD%ED%95%98%EB%8A%94_%EA%B2%BD%EC%9A%B0_%EB%8B%A8%EC%9C%84%EB%8B%B9_%EC%A0%9C%EC%A1%B0%EA%B0%84%EC%A0%91%EC%9B%90%EA%B0%80%EB%A5%BC_%EC%96%BC%EB%A7%88%EB%82%98_%EC%A0%88%EA%B0%90%ED%95%A0_%EC%88%98_%EC%9E%88%EB%8A%94%EA%B0%80_%EB%8B%A8_%EC%83%81%EA%B8%B0_%EC%9E%90%EB%A3%8C%EC%99%B8%EC%9D%98_%EC%9B%90%EA%B0%80%EB%8A%94_%EA%B3%A0%EB%A0%A4%ED%95%98%EC%A7%80_%EC%95%8A%EB%8A%94%EB%8B%A4\" title=\"1. (\uc8fc)\uc11c\uc6b8\uc740 \uac00\uc804\uc81c\ud488\uc744 \uc0dd\uc0b0\ud558\uc5ec \ud310\ub9e4\ud558\ub294 \uae30\uc5c5\uc774\ub2e4. (\uc8fc)\uc11c\uc6b8\uc758 \uacbd\uc601\uc790\ub294 \ud604\uc7ac \uc0dd\uc0b0\ud558\uace0 \uc788\ub294 \uc591\ubb38\ub0c9\uc7a5\uace0\uc758 \uc124\uacc4\ub97c \ubcc0\uacbd\ud558\ub294 \uacbd\uc6b0 \uc6d0\uac00\ub97c \uc5bc\ub9c8\ub098 \uc808\uac10\ud560 \uc218 \uc788\ub294\uc9c0 \uc54c\uc544\ubcf4\ub824 \ud55c\ub2e4. 20&#215;2\ub144\uc758 \uc591\ubb38\ub0c9\uc7a5\uace0 \uc608\uc0c1\ud310\ub9e4\ub7c9 100\ub300\ub97c \ud604\uc7ac \uc124\uacc4\ub41c \ub300\ub85c \uc0dd\uc0b0\ud558\ub294 \uacbd\uc6b0 \uc9c1\uc811\uc7ac\ub8cc\uc6d0\uac00 100,000, \uc9c1\uc811\ub178\ubb34\uc6d0\uac00 50,000, \uadf8\ub9ac\uace0 \uc81c\uc870\uac04\uc811\uc6d0\uac00 350,000\uc774 \ubc1c\uc0dd\ud560 \uac83\uc73c\ub85c \ucd94\uc815\ub41c\ub2e4. (\uc8fc)\uc11c\uc6b8\uc740 \ud65c\ub3d9\uae30\uc900\uc6d0\uac00(activity-based costing)\uc744 \uc801\uc6a9\ud558\uace0 \uc788\ub294\ub370 \uc81c\uc870\uac04\uc811\uc6d0\uac00\ub97c \ubc1c\uc0dd\uc6d0\uc778\uc5d0 \ub530\ub77c \ud56d\ubaa9\ubcc4\ub85c \uad6c\ubd84\ud55c \uacb0\uacfc\ub294 \ub2e4\uc74c\uacfc \uac19\ub2e4. \uc124\uacc4\ub97c \ubcc0\uacbd\ud558\ub294 \uacbd\uc6b0 \uae30\uacc4\uac00\ub3d9\uc2dc\uac04\uacfc \uc7ac\uc791\uc5c5\uc2dc\uac04\uc740 20%\uac10\uc18c\ub418\uba70, \uc791\uc5c5\uc900\ube44\uc2dc\uac04\uc740 25% \uac10\uc18c\ub420 \uac83\uc73c\ub85c \uc608\uc0c1\ub41c\ub2e4. \uadf8\ub7ec\ub098 \uac80\uc0ac\uc2dc\uac04\uc740 \ud604\uc7ac\ubcf4\ub2e4 20% \ub298\uc5b4\ub0a0 \uac83\uc73c\ub85c \uc608\uc0c1\ub41c\ub2e4. (\uc8fc)\uc11c\uc6b8\uc774 \uc124\uacc4\ub97c \ubcc0\uacbd\ud558\ub294 \uacbd\uc6b0 \ub2e8\uc704\ub2f9 \uc81c\uc870\uac04\uc811\uc6d0\uac00\ub97c \uc5bc\ub9c8\ub098 \uc808\uac10\ud560 \uc218 \uc788\ub294\uac00? (\ub2e8, \uc0c1\uae30 \uc790\ub8cc\uc678\uc758 \uc6d0\uac00\ub294 \uace0\ub824\ud558\uc9c0 \uc54a\ub294\ub2e4.)\">1. (\uc8fc)\uc11c\uc6b8\uc740 \uac00\uc804\uc81c\ud488\uc744 \uc0dd\uc0b0\ud558\uc5ec \ud310\ub9e4\ud558\ub294 \uae30\uc5c5\uc774\ub2e4. (\uc8fc)\uc11c\uc6b8\uc758 \uacbd\uc601\uc790\ub294 \ud604\uc7ac \uc0dd\uc0b0\ud558\uace0 \uc788\ub294 \uc591\ubb38\ub0c9\uc7a5\uace0\uc758 \uc124\uacc4\ub97c \ubcc0\uacbd\ud558\ub294 \uacbd\uc6b0 \uc6d0\uac00\ub97c \uc5bc\ub9c8\ub098 \uc808\uac10\ud560 \uc218 \uc788\ub294\uc9c0 \uc54c\uc544\ubcf4\ub824 \ud55c\ub2e4. 20&#215;2\ub144\uc758 \uc591\ubb38\ub0c9\uc7a5\uace0 \uc608\uc0c1\ud310\ub9e4\ub7c9 100\ub300\ub97c \ud604\uc7ac \uc124\uacc4\ub41c \ub300\ub85c \uc0dd\uc0b0\ud558\ub294 \uacbd\uc6b0 \uc9c1\uc811\uc7ac\ub8cc\uc6d0\uac00 100,000, \uc9c1\uc811\ub178\ubb34\uc6d0\uac00 50,000, \uadf8\ub9ac\uace0 \uc81c\uc870\uac04\uc811\uc6d0\uac00 350,000\uc774 \ubc1c\uc0dd\ud560 \uac83\uc73c\ub85c \ucd94\uc815\ub41c\ub2e4. (\uc8fc)\uc11c\uc6b8\uc740 \ud65c\ub3d9\uae30\uc900\uc6d0\uac00(activity-based costing)\uc744 \uc801\uc6a9\ud558\uace0 \uc788\ub294\ub370 \uc81c\uc870\uac04\uc811\uc6d0\uac00\ub97c \ubc1c\uc0dd\uc6d0\uc778\uc5d0 \ub530\ub77c \ud56d\ubaa9\ubcc4\ub85c \uad6c\ubd84\ud55c \uacb0\uacfc\ub294 \ub2e4\uc74c\uacfc \uac19\ub2e4. \uc124\uacc4\ub97c \ubcc0\uacbd\ud558\ub294 \uacbd\uc6b0 \uae30\uacc4\uac00\ub3d9\uc2dc\uac04\uacfc \uc7ac\uc791\uc5c5\uc2dc\uac04\uc740 20%\uac10\uc18c\ub418\uba70, \uc791\uc5c5\uc900\ube44\uc2dc\uac04\uc740 25% \uac10\uc18c\ub420 \uac83\uc73c\ub85c \uc608\uc0c1\ub41c\ub2e4. \uadf8\ub7ec\ub098 \uac80\uc0ac\uc2dc\uac04\uc740 \ud604\uc7ac\ubcf4\ub2e4 20% \ub298\uc5b4\ub0a0 \uac83\uc73c\ub85c \uc608\uc0c1\ub41c\ub2e4. (\uc8fc)\uc11c\uc6b8\uc774 \uc124\uacc4\ub97c \ubcc0\uacbd\ud558\ub294 \uacbd\uc6b0 \ub2e8\uc704\ub2f9 \uc81c\uc870\uac04\uc811\uc6d0\uac00\ub97c \uc5bc\ub9c8\ub098 \uc808\uac10\ud560 \uc218 \uc788\ub294\uac00? (\ub2e8, \uc0c1\uae30 \uc790\ub8cc\uc678\uc758 \uc6d0\uac00\ub294 \uace0\ub824\ud558\uc9c0 \uc54a\ub294\ub2e4.)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/11am.i234.me\/itvalley\/%ec%84%b8%eb%ac%b4%ec%82%ac1%ec%b0%a8-%ec%9b%90%ea%b0%80%ed%95%b4%ec%84%a4-2010%eb%85%84\/#%EC%84%B8%EB%AC%B4%EC%82%AC1%EC%B0%A8_2010%EB%85%84_%EB%AC%B8%EC%A0%9C_2%EB%B2%88\" title=\"\uc138\ubb34\uc0ac1\ucc28 2010\ub144 \ubb38\uc81c 2\ubc88\">\uc138\ubb34\uc0ac1\ucc28 2010\ub144 \ubb38\uc81c 2\ubc88<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/11am.i234.me\/itvalley\/%ec%84%b8%eb%ac%b4%ec%82%ac1%ec%b0%a8-%ec%9b%90%ea%b0%80%ed%95%b4%ec%84%a4-2010%eb%85%84\/#2_%EC%A3%BC%EB%8C%80%ED%95%9C%EC%9D%98_3%EC%9B%94_%EC%A0%9C%EC%A1%B0%EC%99%80_%EA%B4%80%EB%A0%A8%EB%90%9C_%EC%9E%90%EB%A3%8C%EB%8A%94_%EB%8B%A4%EC%9D%8C%EA%B3%BC_%EA%B0%99%EB%8B%A4_%EA%B0%80%EC%A4%91%ED%8F%89%EA%B7%A0%EB%B2%95%EC%9D%84_%EC%82%AC%EC%9A%A9%ED%95%98%EB%8A%94_%EA%B2%BD%EC%9A%B0_%EC%9B%94%EB%A7%90_%EC%9E%AC%EA%B3%B5%ED%92%88%EC%97%90_%ED%8F%AC%ED%95%A8%EB%90%98%EB%8A%94_%EA%B0%80%EA%B3%B5%EB%B9%84%EB%8A%94_%EC%96%BC%EB%A7%88%EC%9D%B8%EA%B0%80\" title=\"2. (\uc8fc)\ub300\ud55c\uc758 3\uc6d4 \uc81c\uc870\uc640 \uad00\ub828\ub41c \uc790\ub8cc\ub294 \ub2e4\uc74c\uacfc \uac19\ub2e4. \uac00\uc911\ud3c9\uade0\ubc95\uc744 \uc0ac\uc6a9\ud558\ub294 \uacbd\uc6b0 \uc6d4\ub9d0 \uc7ac\uacf5\ud488\uc5d0 \ud3ec\ud568\ub418\ub294 \uac00\uacf5\ube44\ub294 \uc5bc\ub9c8\uc778\uac00?\">2. (\uc8fc)\ub300\ud55c\uc758 3\uc6d4 \uc81c\uc870\uc640 \uad00\ub828\ub41c \uc790\ub8cc\ub294 \ub2e4\uc74c\uacfc \uac19\ub2e4. \uac00\uc911\ud3c9\uade0\ubc95\uc744 \uc0ac\uc6a9\ud558\ub294 \uacbd\uc6b0 \uc6d4\ub9d0 \uc7ac\uacf5\ud488\uc5d0 \ud3ec\ud568\ub418\ub294 \uac00\uacf5\ube44\ub294 \uc5bc\ub9c8\uc778\uac00?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"%EC%84%B8%EB%AC%B4%EC%82%AC1%EC%B0%A8_2010%EB%85%84_%EB%AC%B8%EC%A0%9C_1%EB%B2%88\"><\/span>\uc138\ubb34\uc0ac1\ucc28 2010\ub144 \ubb38\uc81c 1\ubc88<span class=\"ez-toc-section-end\"><\/span><\/h2><h3><span class=\"ez-toc-section\" id=\"1_%EC%A3%BC%EC%84%9C%EC%9A%B8%EC%9D%80_%EA%B0%80%EC%A0%84%EC%A0%9C%ED%92%88%EC%9D%84_%EC%83%9D%EC%82%B0%ED%95%98%EC%97%AC_%ED%8C%90%EB%A7%A4%ED%95%98%EB%8A%94_%EA%B8%B0%EC%97%85%EC%9D%B4%EB%8B%A4_%EC%A3%BC%EC%84%9C%EC%9A%B8%EC%9D%98_%EA%B2%BD%EC%98%81%EC%9E%90%EB%8A%94_%ED%98%84%EC%9E%AC_%EC%83%9D%EC%82%B0%ED%95%98%EA%B3%A0_%EC%9E%88%EB%8A%94_%EC%96%91%EB%AC%B8%EB%83%89%EC%9E%A5%EA%B3%A0%EC%9D%98_%EC%84%A4%EA%B3%84%EB%A5%BC_%EB%B3%80%EA%B2%BD%ED%95%98%EB%8A%94_%EA%B2%BD%EC%9A%B0_%EC%9B%90%EA%B0%80%EB%A5%BC_%EC%96%BC%EB%A7%88%EB%82%98_%EC%A0%88%EA%B0%90%ED%95%A0_%EC%88%98_%EC%9E%88%EB%8A%94%EC%A7%80_%EC%95%8C%EC%95%84%EB%B3%B4%EB%A0%A4_%ED%95%9C%EB%8B%A4_20%C3%972%EB%85%84%EC%9D%98_%EC%96%91%EB%AC%B8%EB%83%89%EC%9E%A5%EA%B3%A0_%EC%98%88%EC%83%81%ED%8C%90%EB%A7%A4%EB%9F%89_100%EB%8C%80%EB%A5%BC_%ED%98%84%EC%9E%AC_%EC%84%A4%EA%B3%84%EB%90%9C_%EB%8C%80%EB%A1%9C_%EC%83%9D%EC%82%B0%ED%95%98%EB%8A%94_%EA%B2%BD%EC%9A%B0_%EC%A7%81%EC%A0%91%EC%9E%AC%EB%A3%8C%EC%9B%90%EA%B0%80_100000_%EC%A7%81%EC%A0%91%EB%85%B8%EB%AC%B4%EC%9B%90%EA%B0%80_50000_%EA%B7%B8%EB%A6%AC%EA%B3%A0_%EC%A0%9C%EC%A1%B0%EA%B0%84%EC%A0%91%EC%9B%90%EA%B0%80_350000%EC%9D%B4_%EB%B0%9C%EC%83%9D%ED%95%A0_%EA%B2%83%EC%9C%BC%EB%A1%9C_%EC%B6%94%EC%A0%95%EB%90%9C%EB%8B%A4_%EC%A3%BC%EC%84%9C%EC%9A%B8%EC%9D%80_%ED%99%9C%EB%8F%99%EA%B8%B0%EC%A4%80%EC%9B%90%EA%B0%80activity-based_costing%EC%9D%84_%EC%A0%81%EC%9A%A9%ED%95%98%EA%B3%A0_%EC%9E%88%EB%8A%94%EB%8D%B0_%EC%A0%9C%EC%A1%B0%EA%B0%84%EC%A0%91%EC%9B%90%EA%B0%80%EB%A5%BC_%EB%B0%9C%EC%83%9D%EC%9B%90%EC%9D%B8%EC%97%90_%EB%94%B0%EB%9D%BC_%ED%95%AD%EB%AA%A9%EB%B3%84%EB%A1%9C_%EA%B5%AC%EB%B6%84%ED%95%9C_%EA%B2%B0%EA%B3%BC%EB%8A%94_%EB%8B%A4%EC%9D%8C%EA%B3%BC_%EA%B0%99%EB%8B%A4_%EC%84%A4%EA%B3%84%EB%A5%BC_%EB%B3%80%EA%B2%BD%ED%95%98%EB%8A%94_%EA%B2%BD%EC%9A%B0_%EA%B8%B0%EA%B3%84%EA%B0%80%EB%8F%99%EC%8B%9C%EA%B0%84%EA%B3%BC_%EC%9E%AC%EC%9E%91%EC%97%85%EC%8B%9C%EA%B0%84%EC%9D%80_20%EA%B0%90%EC%86%8C%EB%90%98%EB%A9%B0_%EC%9E%91%EC%97%85%EC%A4%80%EB%B9%84%EC%8B%9C%EA%B0%84%EC%9D%80_25_%EA%B0%90%EC%86%8C%EB%90%A0_%EA%B2%83%EC%9C%BC%EB%A1%9C_%EC%98%88%EC%83%81%EB%90%9C%EB%8B%A4_%EA%B7%B8%EB%9F%AC%EB%82%98_%EA%B2%80%EC%82%AC%EC%8B%9C%EA%B0%84%EC%9D%80_%ED%98%84%EC%9E%AC%EB%B3%B4%EB%8B%A4_20_%EB%8A%98%EC%96%B4%EB%82%A0_%EA%B2%83%EC%9C%BC%EB%A1%9C_%EC%98%88%EC%83%81%EB%90%9C%EB%8B%A4_%EC%A3%BC%EC%84%9C%EC%9A%B8%EC%9D%B4_%EC%84%A4%EA%B3%84%EB%A5%BC_%EB%B3%80%EA%B2%BD%ED%95%98%EB%8A%94_%EA%B2%BD%EC%9A%B0_%EB%8B%A8%EC%9C%84%EB%8B%B9_%EC%A0%9C%EC%A1%B0%EA%B0%84%EC%A0%91%EC%9B%90%EA%B0%80%EB%A5%BC_%EC%96%BC%EB%A7%88%EB%82%98_%EC%A0%88%EA%B0%90%ED%95%A0_%EC%88%98_%EC%9E%88%EB%8A%94%EA%B0%80_%EB%8B%A8_%EC%83%81%EA%B8%B0_%EC%9E%90%EB%A3%8C%EC%99%B8%EC%9D%98_%EC%9B%90%EA%B0%80%EB%8A%94_%EA%B3%A0%EB%A0%A4%ED%95%98%EC%A7%80_%EC%95%8A%EB%8A%94%EB%8B%A4\"><\/span>1. (\uc8fc)\uc11c\uc6b8\uc740 \uac00\uc804\uc81c\ud488\uc744 \uc0dd\uc0b0\ud558\uc5ec \ud310\ub9e4\ud558\ub294 \uae30\uc5c5\uc774\ub2e4. (\uc8fc)\uc11c\uc6b8\uc758 \uacbd\uc601\uc790\ub294 \ud604\uc7ac \uc0dd\uc0b0\ud558\uace0 \uc788\ub294 \uc591\ubb38\ub0c9\uc7a5\uace0\uc758 \uc124\uacc4\ub97c \ubcc0\uacbd\ud558\ub294 \uacbd\uc6b0 \uc6d0\uac00\ub97c \uc5bc\ub9c8\ub098 \uc808\uac10\ud560 \uc218 \uc788\ub294\uc9c0 \uc54c\uc544\ubcf4\ub824 \ud55c\ub2e4. 20&#215;2\ub144\uc758 \uc591\ubb38\ub0c9\uc7a5\uace0 \uc608\uc0c1\ud310\ub9e4\ub7c9 100\ub300\ub97c \ud604\uc7ac \uc124\uacc4\ub41c \ub300\ub85c \uc0dd\uc0b0\ud558\ub294 \uacbd\uc6b0 \uc9c1\uc811\uc7ac\ub8cc\uc6d0\uac00 100,000, \uc9c1\uc811\ub178\ubb34\uc6d0\uac00 50,000, \uadf8\ub9ac\uace0 \uc81c\uc870\uac04\uc811\uc6d0\uac00 350,000\uc774 \ubc1c\uc0dd\ud560 \uac83\uc73c\ub85c \ucd94\uc815\ub41c\ub2e4. (\uc8fc)\uc11c\uc6b8\uc740 \ud65c\ub3d9\uae30\uc900\uc6d0\uac00(activity-based costing)\uc744 \uc801\uc6a9\ud558\uace0 \uc788\ub294\ub370 \uc81c\uc870\uac04\uc811\uc6d0\uac00\ub97c \ubc1c\uc0dd\uc6d0\uc778\uc5d0 \ub530\ub77c \ud56d\ubaa9\ubcc4\ub85c \uad6c\ubd84\ud55c \uacb0\uacfc\ub294 \ub2e4\uc74c\uacfc \uac19\ub2e4. \uc124\uacc4\ub97c \ubcc0\uacbd\ud558\ub294 \uacbd\uc6b0 \uae30\uacc4\uac00\ub3d9\uc2dc\uac04\uacfc \uc7ac\uc791\uc5c5\uc2dc\uac04\uc740 20%\uac10\uc18c\ub418\uba70, \uc791\uc5c5\uc900\ube44\uc2dc\uac04\uc740 25% \uac10\uc18c\ub420 \uac83\uc73c\ub85c \uc608\uc0c1\ub41c\ub2e4. \uadf8\ub7ec\ub098 \uac80\uc0ac\uc2dc\uac04\uc740 \ud604\uc7ac\ubcf4\ub2e4 20% \ub298\uc5b4\ub0a0 \uac83\uc73c\ub85c \uc608\uc0c1\ub41c\ub2e4. (\uc8fc)\uc11c\uc6b8\uc774 \uc124\uacc4\ub97c \ubcc0\uacbd\ud558\ub294 \uacbd\uc6b0 \ub2e8\uc704\ub2f9 \uc81c\uc870\uac04\uc811\uc6d0\uac00\ub97c \uc5bc\ub9c8\ub098 \uc808\uac10\ud560 \uc218 \uc788\ub294\uac00? (\ub2e8, \uc0c1\uae30 \uc790\ub8cc\uc678\uc758 \uc6d0\uac00\ub294 \uace0\ub824\ud558\uc9c0 \uc54a\ub294\ub2e4.)<span class=\"ez-toc-section-end\"><\/span><\/h3><table style=\"height: 110px; width: 100%; border-collapse: collapse; border-color: #000000; background-color: #ffffff;\"><tbody><tr style=\"height: 25px;\"><td style=\"width: 33.3333%; height: 25px;\">\uc81c\uc870\uac04\uc811\uc6d0\uac00\ud56d\ubaa9<\/td><td style=\"width: 17.9487%; height: 25px;\">\uae08\uc561<\/td><td style=\"width: 48.7179%; height: 25px;\">\uc6d0\uac00\ub3d9\uc778 \ubc0f \ubc1c\uc0dd\ud604\ud669<\/td><\/tr><tr style=\"height: 25px;\"><td style=\"width: 33.3333%; height: 25px;\">\uae30\uacc4\uac00\ub3d9\uc6d0\uac00<\/td><td style=\"width: 17.9487%; height: 25px;\">100,000<\/td><td style=\"width: 48.7179%; height: 25px;\">\uae30\uacc4\uac00\ub3d9\uc2dc\uac04, 100\uc2dc\uac04<\/td><\/tr><tr style=\"height: 25px;\"><td style=\"width: 33.3333%; height: 25px;\">\uc791\uc5c5\uc900\ube44\uc6d0\uac00<\/td><td style=\"width: 17.9487%; height: 25px;\">50,000<\/td><td style=\"width: 48.7179%; height: 25px;\">\uc791\uc5c5\uc900\ube44\uc2dc\uac04, 10\uc2dc\uac04<\/td><\/tr><tr style=\"height: 25px;\"><td style=\"width: 33.3333%; height: 25px;\">\uac80\uc0ac\uc6d0\uac00<\/td><td style=\"width: 17.9487%; height: 25px;\">100,000<\/td><td style=\"width: 48.7179%; height: 25px;\">\uac80\uc0ac\uc2dc\uac04, 10\uc2dc\uac04<\/td><\/tr><tr style=\"height: 10px;\"><td style=\"width: 33.3333%; height: 10px;\">\uc7ac\uc791\uc5c5\uc6d0\uac00<\/td><td style=\"width: 17.9487%; height: 10px;\">100,000<\/td><td style=\"width: 48.7179%; height: 10px;\">\uc7ac\uc791\uc5c5\uc2dc\uac04, 20\uc2dc\uac04<\/td><\/tr><\/tbody><\/table><p>1 275 2 325 3 375 4 425 5 475<\/p><h4>\uc774\ub860<\/h4><p>\ud574\ub2f9 \ubb38\uc81c\ub294 \ud65c\ub3d9\uae30\uc900\uc6d0\uac00\uacc4\uc0b0\uc744 \uc801\uc6a9\ud558\uace0 \uc788\ub2e4\ub294 \ubb38\uc81c\uc774\uae30 \ub54c\ubb38\uc5d0, \ud65c\ub3d9\ubcc4 \ubc30\ubd80\uc728 \uc774\uc790 \uc81c\uc870\uac04\uc811\uc6d0\uac00 \ubc30\ubd80\uc728\uc744 \uacc4\uc0b0\ud558\uc5ec \uc124\uacc4 \uc804, \ud6c4\uc640 \ube44\uad50\ud558\uc5ec \ub2f5\uc73c\ub85c \uc811\uadfc\ud558\uc5ec\uc57c \ud569\ub2c8\ub2e4.<\/p><h4>\ud574\uc124<\/h4><p>\uc81c\uc870\uac04\uc811\uc6d0\uac00\/\uc6d0\uac00\ub3d9\uc778=\ud65c\ub3d9\ubcc4\ubc30\ubd80\uc728(\uc6d0\uac00\ub3d9\uc778\ub2e8\uc704\ub2f9\uc6d0\uac00)=\uc81c\uc870\uac04\uc811\uc6d0\uac00 \ubc30\ubd80\uc728<\/p><p>\uc608\uc815\ubc30\ubd80\uc561=\uc608\uc0c1\uae08\uc561 350,000\/\uc608\uc0c1\uc0dd\uc0b0\ub7c9 100\ub300=3,500<\/p><p>\uc124\uacc4\ubcc0\uacbd \uc804\uc758 *\uc608\uc815\ubc30\ubd80\uc728 \uacc4\uc0b0)<\/p><p>\uae30\uacc4\uac00\ub3d9\uc6d0\uac00 100,000\/100\uc2dc\uac04=1,000(\uc2dc\uac04\ub2f9)<\/p><p>\uc791\uc5c5\uc900\ube44\uc6d0\uac00 50,000\/10\uc2dc\uac04=5,000(\uc2dc\uac04\ub2f9)<\/p><p>\uac80\uc0ac\uc6d0\uac00 100,000\/10\uc2dc\uac04=10,000(\uc2dc\uac04\ub2f9)<\/p><p>\uc7ac\uc791\uc5c5\uc6d0\uac00 100,000\/20\uc2dc\uac04=5,000(\uc2dc\uac04\ub2f9)<\/p><p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-<\/p><p>350,000<\/p><p>\ubb38\uc81c\uc5d0\uc11c \uc81c\uc2dc\ub41c \uac10\uc18c \ub610\ub294 \uc99d\uac00\ub97c \uc6d0\uac00\ub3d9\uc778\uc744 \ud65c\uc6a9\ud558\uc5ec \uacc4\uc0b0\ud569\ub2c8\ub2e4.<\/p><p>100\uc2dc\uac04 x 20%=20\uc2dc\uac04 \uac10\uc18c -&gt; \uae30\uacc4\uac00\ub3d9\uc6d0\uac00\uc608\uc815\ubc30\ubd80\uc7281,000 x 20 = 20,000 \uac10\uc18c<\/p><p>10\uc2dc\uac04 x 25%=2.5\uc2dc\uac04 \uac10\uc18c -&gt; \uc791\uc5c5\uc900\ube44\uc6d0\uac005,000 x 2.5 = 12,500 \uac10\uc18c<\/p><p>10\uc2dc\uac04 x 20%=2\uc2dc\uac04 \uc99d\uac00 -&gt; \uac80\uc0ac\uc6d0\uac0010,000 x 2 = 20,000 \uc99d\uac00<\/p><p>20\uc2dc\uac04 x 20%=4\uc2dc\uac04 \uac10\uc18c -&gt; \uc7ac\uc791\uc5c5\uc6d0\uac005,000 x 4 = 20,000\uac10\uc18c<\/p><p>\ud569\uacc4\ub97c \ub0b4\uba74, -20,000-12,500+20,000-20,000 = -32,500<\/p><p>\uc804\uccb4 \uac10\uc18c\ud55c \ubc30\ubd80\uc561 32,500 \/ \uc608\uc0c1\uc0dd\uc0b0\ub7c9 100\ub300 = @325\uac00 \ub098\uc635\ub2c8\ub2e4.<\/p><h4>\ub2f5<\/h4><p>2\ubc88 325\uc6d0<\/p><h2><span class=\"ez-toc-section\" id=\"%EC%84%B8%EB%AC%B4%EC%82%AC1%EC%B0%A8_2010%EB%85%84_%EB%AC%B8%EC%A0%9C_2%EB%B2%88\"><\/span>\uc138\ubb34\uc0ac1\ucc28 2010\ub144 \ubb38\uc81c 2\ubc88<span class=\"ez-toc-section-end\"><\/span><\/h2><h3><span class=\"ez-toc-section\" id=\"2_%EC%A3%BC%EB%8C%80%ED%95%9C%EC%9D%98_3%EC%9B%94_%EC%A0%9C%EC%A1%B0%EC%99%80_%EA%B4%80%EB%A0%A8%EB%90%9C_%EC%9E%90%EB%A3%8C%EB%8A%94_%EB%8B%A4%EC%9D%8C%EA%B3%BC_%EA%B0%99%EB%8B%A4_%EA%B0%80%EC%A4%91%ED%8F%89%EA%B7%A0%EB%B2%95%EC%9D%84_%EC%82%AC%EC%9A%A9%ED%95%98%EB%8A%94_%EA%B2%BD%EC%9A%B0_%EC%9B%94%EB%A7%90_%EC%9E%AC%EA%B3%B5%ED%92%88%EC%97%90_%ED%8F%AC%ED%95%A8%EB%90%98%EB%8A%94_%EA%B0%80%EA%B3%B5%EB%B9%84%EB%8A%94_%EC%96%BC%EB%A7%88%EC%9D%B8%EA%B0%80\"><\/span>2. (\uc8fc)\ub300\ud55c\uc758 3\uc6d4 \uc81c\uc870\uc640 \uad00\ub828\ub41c \uc790\ub8cc\ub294 \ub2e4\uc74c\uacfc \uac19\ub2e4. \uac00\uc911\ud3c9\uade0\ubc95\uc744 \uc0ac\uc6a9\ud558\ub294 \uacbd\uc6b0 \uc6d4\ub9d0 \uc7ac\uacf5\ud488\uc5d0 \ud3ec\ud568\ub418\ub294 \uac00\uacf5\ube44\ub294 \uc5bc\ub9c8\uc778\uac00?<span class=\"ez-toc-section-end\"><\/span><\/h3><table style=\"width: 100%; border-collapse: collapse; border-color: #000000; background-color: #ffffff;\"><tbody><tr><td style=\"width: 100%;\"><p>\uc6d4\ucd08 \uc7ac\uacf5\ud488 \uc644\uc131\ub3c4 60%<\/p><p>\uc6d4\ub9d0 \uc7ac\uacf5\ud488 \uc644\uc131\ub3c4 40%<\/p><p>\uc6d4\ucd08 \uc7ac\uacf5\ud488 \uc218\ub7c9 9,200\uac1c<\/p><p>\ub2f9\uc6d4 \ucc29\uc218\ub7c9 20,000\uac1c<\/p><p>\uc6d4\ub9d0 \uc7ac\uacf5\ud488 \uc218\ub7c9 2,000\uac1c<\/p><p>\uc6d4\ucd08 \uc7ac\uacf5\ud488 \uac00\uacf5\ube44 30,320\uc6d0<\/p><p>\ub2f9\uc6d4 \ubc1c\uc0dd \uac00\uacf5\ube44 52,000\uc6d0<\/p><\/td><\/tr><\/tbody><\/table><p>1 1,782\uc6d0 2 2,352\uc6d0 3 3,422\uc6d0 3 4,432\uc6d0 4 5,880\uc6d0<\/p><h4>\uc774\ub860<\/h4><p>\uc6d0\uac00\uacc4\uc0b0\uc758 \uaf43\uc774\ub77c\uace0 \ubd88\ub9ac\uc6b0\ub294 \uc885\ud569\uc6d0\uac00\uacc4\uc0b0 \ubb38\uc81c\uc785\ub2c8\ub2e4. \uc885\ud569\uc6d0\uac00\uacc4\uc0b0 \ubb38\uc81c\ub294 \ubb38\uc81c\uc5d0\uc11c \ubb3c\uc5b4\ubcf4\ub294 \uac83\uc774 \ubb34\uc5c7\uc778\uc9c0 \uba3c\uc800 \ud30c\uc545\ud558\ub294 \uac83\uc774 \uac00\uc7a5 \uc911\uc694\ud569\ub2c8\ub2e4.<\/p><p>\uc6b0\uc120 \uc885\ud569\uc6d0\uac00\uacc4\uc0b0 \uc808\ucc28\ub294 \ud06c\uac8c \uc138 \uac00\uc9c0\uc785\ub2c8\ub2e4. \uccab \uc9f8, \ubb3c\ub7c9\ud750\ub984\uc744 \ud30c\uc545\ud569\ub2c8\ub2e4. \uc774\ub54c \uae30\ucd08\uc7ac\uacf5\ud488\ub7c9 + \ub2f9\uae30\ud22c\uc785\ub7c9 = \uc644\uc131\ud488\ub7c9(\ucc28\uacf5\uc815\ub300\uccb4\ub7c9) + \uae30\ub9d0\uc7ac\uacf5\ud488\ub7c9\uc744 \ud65c\uc6a9\ud558\uc5ec \ud30c\uc545\ud569\ub2c8\ub2e4. \ub458 \uc9f8, \uc6d0\uac00\uc694\uc18c\ubcc4 \uc644\uc131\ud488\ud658\uc0b0\ub7c9\uc744 \uacc4\uc0b0\ud569\ub2c8\ub2e4. \uc774\ub54c \uc9c1\uc811\uc7ac\ub8cc\uc640 \uac00\uacf5\uc6d0\uac00\uc758 \uc644\uc131\ud488\ud658\uc0b0\ub7c9\uc744 \uce21\uc815\ud558\ub294 \ub2e8\uacc4\uc785\ub2c8\ub2e4. \ub2f9\uae30 \uc644\uc131\ud488 \uc644\uc131\ud488\ud658\uc0b0\ub7c9 + \uae30\ub9d0\uc7ac\uacf5\ud488 \uc644\uc131\ud488\ud658\uc0b0\ub7c9 = \ucd1d \uc644\uc131\ud488\ud658\uc0b0\ub7c9\uc758 \uc2dd\uc744 \uc774\ud574\ud569\ub2c8\ub2e4. \ub9c8\uc9c0\ub9c9\uc73c\ub85c \uc6d0\uac00\uc694\uc18c\ubcc4 \ub2e8\uc704\ub2f9 \uc6d0\uac00\uacc4\uc0b0\uc744 \ud569\ub2c8\ub2e4. \uc9c1\uc811\uc7ac\ub8cc\uc5d0 \ub300\ud55c \ub2e8\uc704\ub2f9 \uc6d0\uac00\ub294 \ucd1d \uc9c1\uc811\uc7ac\ub8cc\uc6d0\uac00\ub97c 2\ub2e8\uacc4\uc5d0\uc11c \uc0b0\ucd9c\ud55c \uc9c1\uc811\uc7ac\ub8cc \uc644\uc131\ud488\ud658\uc0b0\ub7c9\uc73c\ub85c \ub098\ub204\uc5b4 \uc0b0\ucd9c\ud569\ub2c8\ub2e4. \uac00\uacf5\uc6d0\uac00(\uac00\uacf5\ube44)\ub3c4 \ucd1d \uac00\uacf5\ube44\ub97c 2\ub2e8\uacc4\uc5d0\uc11c \uc0b0\ucd9c\ud55c \uac00\uacf5\ud65c\ub3d9 \uc644\uc131\ud488\ud658\uc0b0\ub7c9\uc73c\ub85c \ub098\ub204\uc5b4 \uc0b0\ucd9c\ud569\ub2c8\ub2e4.<\/p><h4>\ud480\uc774<\/h4><p>\ubb38\uc81c\ub294 \uac00\uacf5\ube44\uc5d0 \ub300\ud55c \uc815\ubcf4\ub97c \ubb3c\uc5b4\ubd24\uc74c\uc744 \uc778\uc9c0\ud569\ub2c8\ub2e4.<\/p><p><span style=\"text-decoration: underline;\">1. \ubb3c\ub7c9\ud750\ub984\ud30c\uc545 (&#8220;\uac2f\uc218&#8221;)<\/span><\/p><table style=\"height: 169px; width: 100%; border-collapse: collapse; border-style: solid; border-color: #000000;\"><tbody><tr style=\"height: 25px;\"><td style=\"width: 50%; height: 25px;\">\uae30\ucd08(60%)<\/td><td style=\"width: 50%; height: 25px;\">\uc644\uc131\ud488<\/td><\/tr><tr style=\"height: 25px;\"><td style=\"width: 50%; height: 50px;\" rowspan=\"2\">9,200<\/td><td style=\"width: 50%; height: 25px;\">*\uae30\ucd08+\ud22c\uc785-\uae30\ub9d0<\/td><\/tr><tr style=\"height: 25px;\"><td style=\"width: 50%; height: 25px;\">27,200<\/td><\/tr><tr style=\"height: 44px;\"><td style=\"width: 50%; height: 44px;\">\ud22c\uc785<\/td><td style=\"width: 50%; height: 44px;\">\uae30\ub9d0(40%)<\/td><\/tr><tr style=\"height: 25px;\"><td style=\"width: 50%; height: 25px;\">20,000<\/td><td style=\"width: 50%; height: 25px;\">2,000<\/td><\/tr><tr style=\"height: 25px;\"><td style=\"width: 50%; height: 25px;\">\uacc4 29,200<\/td><td style=\"width: 50%; height: 25px;\">\uacc4 29,200<\/td><\/tr><\/tbody><\/table><p><span style=\"text-decoration: underline;\">2. \uc644\uc131\ud488 \ud658\uc0b0\ub7c9 \uacc4\uc0b0<\/span><\/p><p>\uac00\uacf5\ube44 = 27,200 + (2,000&#215;40%) = 28,000<\/p><p><span style=\"text-decoration: underline;\">3. \ub2e8\uc704\ub2f9 \uc6d0\uac00\uacc4\uc0b0<\/span><\/p><p>T\uacc4\uc815\uc758 \uc624\ub978\ucabd\uc5d0 \uc788\ub294 \uac00\uacf5\ube44\uc758 \ub2e8\uc704\ub2f9 \uc6d0\uac00\uacc4\uc0b0\uc740 \uac00\uc7a5 \ub098\uc911\uc5d0 \uacc4\uc0b0\ud569\ub2c8\ub2e4.<\/p><table style=\"border-collapse: collapse; width: 100%;\"><tbody><tr><td style=\"width: 50%; text-align: left;\">\uae30\ucd08<\/td><td style=\"width: 50%; text-align: left;\">\uc644\uc131\ud488<\/td><\/tr><tr><td style=\"width: 50%; text-align: left;\">\uac00\uacf5\ube44 30,320<\/td><td style=\"width: 50%; text-align: left;\">* \uac00\uacf5\ube44 <u>27,200 x @2.94<\/u><\/td><\/tr><tr><td style=\"width: 50%; text-align: left;\">\ubc1c\uc0dd<\/td><td style=\"width: 50%; text-align: left;\">\uae30\ub9d0 (40%)<\/td><\/tr><tr><td style=\"width: 50%; text-align: left;\">\uac00\uacf5\ube44 52,000<\/td><td style=\"width: 50%; text-align: left;\"><p>\uac00\uacf5\ube44<\/p><p>(2,000&#215;40%)x @2.94<\/p><\/td><\/tr><tr><td style=\"width: 50%; text-align: left;\">\uacc4 82,320<\/td><td style=\"width: 50%; text-align: left;\"><p>\uacc4 82,320<\/p><\/td><\/tr><\/tbody><\/table><p>\uac00\uacf5\ube44 \ub2e8\uc704\ub2f9 \uc6d0\uac00 = 82,320 \/ \uac00\uacf5\ube44\uc758 \uc644\uc131\ud488\ud658\uc0b0\ub7c9 28,000 = @2.94\uc6d0<\/p><p>\ub530\ub77c\uc11c \uc6d4\ub9d0 \uc7ac\uacf5\ud488\uc5d0 \ud3ec\ud568\ub418\ub294 \uc644\uc131\ud488\uac00\uacf5\ube44\ub294 (2,000 x 40%) x @2.94 = 2,352 \uc785\ub2c8\ub2e4.<\/p><h4>\ub2f5<\/h4><p>2\ubc88 2,352\uc6d0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>2010\ub144 \uc138\ubb34\uc0ac1\ucc28 \ud68c\uacc4\ud559 \uc6d0\uac00\ud68c\uacc4 \ud30c\ud2b8\uc758 \uc6d0\uac00 \ubb38\uc81c \ud574\uc124, \ud480\uc774\uacfc\uc815\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. \uc6d0\uac00\uad00\ub9ac\ud68c\uacc4\ub97c \uacf5\ubd80\ud558\uc2dc\ub294 \ubd84\ub4e4, \uc138\ubb34\uc0ac\ub97c \uc900\ube44\ud558\uc2dc\ub294 \ubd84\ub4e4\uc5d0\uac8c \ub3c4\uc6c0\uc774 \ub418\uc168\uc73c\uba74 \ud569\ub2c8\ub2e4. \uc787\ubc38\ub9ac\uc758 \ube14\ub85c\uadf8\uc5d0\uc11c\ub294 \uc138\ubb34\uc0ac 1\ucc28 \ud68c\uacc4\ud559 \ubb38\uc81c \uc911 \uc6d0\uac00\uad00\ub9ac\ud68c\uacc4 \ud30c\ud2b8\uc758 \ubb38\uc81c \ubc0f \ud574\uc124\uc744 \uc81c\uacf5\ud558\uba70, 2010\ub144\ubd80\ud130 2013\ub144 \uae30\ucd9c\ubb38\uc81c \ud574\uc124\uc744 \uc9c0\uc6d0\ud569\ub2c8\ub2e4. \uc138\ubb34\uc0ac1\ucc28 2010\ub144 \ubb38\uc81c 1\ubc88 1. (\uc8fc)\uc11c\uc6b8\uc740 \uac00\uc804\uc81c\ud488\uc744 \uc0dd\uc0b0\ud558\uc5ec \ud310\ub9e4\ud558\ub294 \uae30\uc5c5\uc774\ub2e4. (\uc8fc)\uc11c\uc6b8\uc758 \uacbd\uc601\uc790\ub294 \ud604\uc7ac \uc0dd\uc0b0\ud558\uace0 \uc788\ub294 \uc591\ubb38\ub0c9\uc7a5\uace0\uc758 \uc124\uacc4\ub97c \ubcc0\uacbd\ud558\ub294 &#8230; <a title=\"\uc138\ubb34\uc0ac1\ucc28 2010\ub144 \uc6d0\uac00\ud574\uc124\" class=\"read-more\" href=\"https:\/\/11am.i234.me\/itvalley\/%ec%84%b8%eb%ac%b4%ec%82%ac1%ec%b0%a8-%ec%9b%90%ea%b0%80%ed%95%b4%ec%84%a4-2010%eb%85%84\/\" aria-label=\"More on \uc138\ubb34\uc0ac1\ucc28 2010\ub144 \uc6d0\uac00\ud574\uc124\">\ub354 \ubcf4\uae30<\/a><\/p>\n","protected":false},"author":1,"featured_media":873,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-871","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cost-management-accounting-and-tax-accountant-1st-commentary"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.10 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\uc138\ubb34\uc0ac1\ucc28 2010\ub144 \uc6d0\uac00\ud574\uc124 - 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