{"id":14634,"date":"2025-08-30T09:00:07","date_gmt":"2025-08-30T00:00:07","guid":{"rendered":"https:\/\/blog.agentsoft.co.kr\/index.php\/2025\/08\/30\/14634\/"},"modified":"2025-08-30T09:00:07","modified_gmt":"2025-08-30T00:00:07","slug":"%ea%b4%80%eb%a6%ac%ed%9a%8c%ea%b3%84%ec%84%b8%eb%af%b8%eb%82%98_%ea%b4%80%eb%a6%ac%ed%9a%8c%ea%b3%84%ec%8b%9c%ec%8a%a4%ed%85%9c%ec%97%90%ec%84%9c%ec%9d%98-%eb%8b%a4%ec%96%91%ed%95%9c-%eb%aa%a8","status":"publish","type":"post","link":"https:\/\/blog.agentsoft.co.kr\/index.php\/2025\/08\/30\/14634\/","title":{"rendered":"\uad00\ub9ac\ud68c\uacc4\uc138\ubbf8\ub098_\uad00\ub9ac\ud68c\uacc4\uc2dc\uc2a4\ud15c\uc5d0\uc11c\uc758 \ub2e4\uc591\ud55c \ubaa8\ub4c8"},"content":{"rendered":"

<\/p>\n

\ubaa9\ucc28<\/strong><\/p>\n

1. \uc11c\ub860 <\/p>\n

2. \ubcf8\ub860
\n1) \uad00\ub9ac\ud68c\uacc4\uc2dc\uc2a4\ud15c \uc885\ub958\uc640 \ud2b9\uc9d5
\n2) \uad00\ub9ac\ud68c\uacc4\uc2dc\uc2a4\ud15c \uad6c\uc131\ub3c4 <\/p>\n

3. \uacb0\ub860<\/p>\n

\ubcf8\ubb38\ub0b4\uc6a9<\/strong><\/p>\n

(1) Cost Accounting Module (\uc6d0\uac00 \ud68c\uacc4 \ubaa8\ub4c8)
\n \uc6d0\uac00 \ud68c\uacc4 \ubaa8\ub4c8\uc740 \uc81c\uc870 \uc6d0\uac00\ub97c \ucd94\uc801\ud558\uace0 \uad00\ub9ac\ud55c\ub2e4. \uc9c1\uc811\ube44\uc640 \uac04\uc811\ube44\ub97c \ucc98\ub9ac\ud558\uba70, \uc6d0\uac00 \uacc4\uc0b0, \uc81c\uc870 \uacf5\uc815 \ube44\uc6a9 \ubd84\uc11d, \uc81c\ud488 \uc6d0\uac00 \uacc4\uc0b0 \ub4f1\uc744 \uc218\ud589\ud55c\ub2e4.
\n(2) Cost Element Accounting (\uc6d0\uac00 \uc694\uc18c \ud68c\uacc4)
\n \uc6d0\uac00 \uc694\uc18c \ud68c\uacc4 (Cost Element Accounting)\ub294 \uad00\ub9ac\ud68c\uacc4\uc758 \ud55c \uce21\uba74\uc73c\ub85c, \ube44\uc6a9\uc744 \uc138\ubd84\ud654\ud558\uace0 \uad00\ub9ac\ud558\ub294 \ud504\ub85c\uc138\uc2a4\ub97c \uc758\ubbf8\ud55c\ub2e4. \uc870\uc9c1\uc774 \ube44\uc6a9\uc744 \uc815\ud655\ud558\uac8c \ucd94\uc801\ud558\uace0 \uc81c\ud488, \uc11c\ube44\uc2a4, \ud504\ub85c\uc81d\ud2b8 \ub610\ub294 \ud65c\ub3d9\uc5d0 \ud560\ub2f9\ud558\uae30 \uc704\ud574 \uc0ac\uc6a9\uc774 \ub41c\ub2e4.
\n(3) Overhead Cost Controlling (\uac04\uc811\ube44 \uad00\ub9ac)
\n \uac04\uc811\ube44 \uad00\ub9ac(Overhead Cost Controlling)\ub294 \uc870\uc9c1\uc774 \uac04\uc811\ube44\uc6a9(Overhead Costs)\uc744 \ud6a8\uacfc\uc801\uc73c\ub85c \ucd94\uc801\ud558\uace0 \uad00\ub9ac\ud558\ub294 \ud504\ub85c\uc138\uc2a4\ub97c \uc758\ubbf8\ud55c\ub2e4. \uac04\uc811\ube44\uc6a9\uc740 \uc9c1\uc811\uc801\uc73c\ub85c \uc81c\ud488 \ub610\ub294 \uc11c\ube44\uc2a4 \uc0dd\uc0b0\uc5d0 \uc9c1\uc811 \ud560\ub2f9\ud558\uae30 \uc5b4\ub824\uc6b4 \ube44\uc6a9\uc73c\ub85c, \uc0dd\uc0b0\ub7c9\uacfc \uc0c1\uad00\uc5c6\uc774 \ubc1c\uc0dd\ud558\ub294 \ube44\uc6a9\uc774\ub2e4. \ud574\ub2f9 \uad00\ub9ac\ub294 \uc774\uc640 \uac19\uc740 \ube44\uc6a9\uc744 \ud6a8\uacfc\uc801\uc73c\ub85c \ucd94\uc801\ud558\uace0 \uc81c\uc5b4\ud558\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \ud55c\ub2e4.
\n(4) Product Costing (\uc81c\uc870\uc6d0\uac00)
\n\uc81c\uc870\uc6d0\uac00(Product Costing)\ub294 \uc81c\ud488\uc744 \uc0dd\uc0b0\ud558\ub294 \uacfc\uc815\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \ubaa8\ub4e0 \ube44\uc6a9\uc744 \uc815\ud655\ud558\uac8c \uacc4\uc0b0\ud558\uace0 \ubd84\uc11d\ud558\ub294 \uacfc\uc815\uacfc \uacb0\uacfc\ub97c \uc758\ubbf8\ud55c\ub2e4. \uc81c\uc870\uc6d0\uac00\ub294 \uc81c\ud488\uc758 \uc6d0\uac00\ub97c \uacc4\uc0b0\ud558\uace0 \uc774\ud574\ud558\ub294\ub370 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud55c\ub2e4.
\n(5) Profitability Accounting (\uc218\uc775\uc131 \ud68c\uacc4)
\n \uc218\uc775\uc131 \ud68c\uacc4 (Profitability Accounting)\ub294 \uc870\uc9c1\uc774 \uc81c\ud488, \uc11c\ube44\uc2a4, \ud504\ub85c\uc81d\ud2b8, \uace0\uac1d, \uc9c0\uc5ed \ub610\ub294 \ub2e4\ub978 \ube44\uc988\ub2c8\uc2a4 \uc694\uc18c\uc5d0 \ub300\ud55c \uc218\uc775\uc131\uc744 \ud3c9\uac00\ud558\uace0 \ubd84\uc11d\ud558\ub294 \ud504\ub85c\uc138\uc2a4\uc640 \uc2dc\uc2a4\ud15c\uc744 \uc758\ubbf8\ud55c\ub2e4.<\/p>\n

\ucd9c\ucc98 : \ud574\ud53c\ucea0\ud37c\uc2a4<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

\ubaa9\ucc28 1. \uc11c\ub860 2. \ubcf8\ub860 1) \uad00\ub9ac\ud68c\uacc4\uc2dc\uc2a4\ud15c \uc885\ub958\uc640 \ud2b9\uc9d5 2) \uad00\ub9ac\ud68c\uacc4\uc2dc\uc2a4\ud15c \uad6c\uc131\ub3c4 3. \uacb0\ub860 \ubcf8\ubb38\ub0b4\uc6a9 (1) Cost Accounting Module (\uc6d0\uac00 \ud68c\uacc4 \ubaa8\ub4c8) \uc6d0\uac00 \ud68c\uacc4 \ubaa8\ub4c8\uc740 \uc81c\uc870 \uc6d0\uac00\ub97c \ucd94\uc801\ud558\uace0 \uad00\ub9ac\ud55c\ub2e4. \uc9c1\uc811\ube44\uc640 \uac04\uc811\ube44\ub97c \ucc98\ub9ac\ud558\uba70, \uc6d0\uac00 \uacc4\uc0b0, \uc81c\uc870 \uacf5\uc815 \ube44\uc6a9 \ubd84\uc11d, \uc81c\ud488 \uc6d0\uac00 \uacc4\uc0b0 \ub4f1\uc744 \uc218\ud589\ud55c\ub2e4. (2) Cost Element Accounting (\uc6d0\uac00 \uc694\uc18c \ud68c\uacc4) \uc6d0\uac00 \uc694\uc18c \ud68c\uacc4 (Cost Element […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[19665,19666],"class_list":["post-14634","post","type-post","status-publish","format-standard","hentry","category-uncategorized","tag-19665","tag-19666"],"_links":{"self":[{"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/posts\/14634","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/comments?post=14634"}],"version-history":[{"count":0,"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/posts\/14634\/revisions"}],"wp:attachment":[{"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/media?parent=14634"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/categories?post=14634"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/tags?post=14634"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}