{"id":20447,"date":"2025-10-27T09:00:24","date_gmt":"2025-10-27T00:00:24","guid":{"rendered":"https:\/\/blog.agentsoft.co.kr\/index.php\/2025\/10\/27\/20447\/"},"modified":"2025-10-27T09:00:24","modified_gmt":"2025-10-27T00:00:24","slug":"%ec%9b%90%ea%b0%80%ea%b4%80%eb%a6%ac%ed%9a%8c%ea%b3%841-%ec%9b%90%ea%b0%80%ea%b4%80%eb%a6%ac%ed%9a%8c%ea%b3%84%ec%9d%98-%eb%aa%a9%ec%a0%81%ea%b3%bc-%eb%8b%a4%ec%96%91%ed%95%9c-%ec%9b%90%ea%b0%80","status":"publish","type":"post","link":"https:\/\/blog.agentsoft.co.kr\/index.php\/2025\/10\/27\/20447\/","title":{"rendered":"\uc6d0\uac00\uad00\ub9ac\ud68c\uacc41 – \uc6d0\uac00\uad00\ub9ac\ud68c\uacc4\uc758 \ubaa9\uc801\uacfc \ub2e4\uc591\ud55c \uc6d0\uac00\uacc4\uc0b0 \ubc29\ubc95\uc744 \uc124\uba85\ud558\uc2dc\uc624."},"content":{"rendered":"

<\/p>\n

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

I.\t\uc11c\ub860 <\/p>\n

II.\t\ubcf8\ub860
\n1.\t\uc6d0\uac00\uad00\ub9ac\ud68c\uacc4\uc758 \ubaa9\uc801
\n2.\t\uc6d0\uac00\uacc4\uc0b0 \ubc29\ubc95
\n1)\t\uc6d0\uac00\uc758 \uc9d1\uacc4\ubc29\ubc95
\n2)\t\uc6d0\uac00\uc758 \uacc4\uc0b0\ubc94\uc704
\n3)\t\uc6d0\uac00\uc758 \uce21\uc815\ubc29\ubc95 <\/p>\n

III.\t\uacb0\ub860 <\/p>\n

IV.\t\ucc38\uace0\ubb38\ud5cc<\/p>\n

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

I.\t\uc11c\ub860 <\/p>\n

\uc6d0\uac00\ud68c\uacc4\ub294 \uc81c\uc870\uc5c5\uc5d0\uc11c \uc81c\ud488\uc744 \uc0dd\uc0b0\ud558\uae30 \uc704\ud558\uc5ec \ub4e4\uc5b4\uac04 \uc7ac\ub8cc, \uc784\uae08 \ub4f1\uc758 \uc6d0\uac00\uc694\uc18c\ub97c \uce21\uc815, \ubd84\ub958, \uae30\ub85d\ud558\ub294 \uacfc\uc815\uc774\uace0, \uadf8 \uc6d0\uac00\ub97c \uc9d1\uacc4\ud558\uace0 \ubd84\ub958, \uacc4\uc0b0\ud558\ub294 \uacfc\uc815\uc774 \uc6d0\uac00\uacc4\uc0b0\uc774\ub2e4. \uc6d0\uac00\uacc4\uc0b0 \ubc29\ubc95\uc740 \uc6d0\uac00\uc758 \uc9d1\uacc4\ubc29\ubc95, \uc6d0\uac00\uc758 \uacc4\uc0b0\ubc94\uc704, \uc6d0\uac00\uc758 \uce21\uc815\ubc29\ubc95 \ub4f1\uc5d0 \ub530\ub77c \uc5ec\ub7ec\uac00\uc9c0 \ubc29\ubc95\uc73c\ub85c \ub098\ub204\uc5b4\uc9c8 \uc218 \uc788\uace0, \uc81c\ud488\uc758 \uc0dd\uc0b0\ud615\ud0dc \ub610\ub294 \uc6d0\uac00\ub97c \uacc4\uc0b0\ud558\ub294 \ubaa9\uc801\uc5d0 \ub530\ub77c \ub2e4\uc591\ud55c \uacc4\uc0b0\ubc29\ubc95\uc744 \uacb0\ud569\ud558\uc5ec \uc0ac\uc6a9\ud560 \uc218 \uc788\ub2e4. \uc6d0\uac00\uacc4\uc0b0\uc758 \uad81\uadf9\uc801\uc778 \ubaa9\ud45c\ub294 \uc678\ubd80\uc774\ud574\uad00\uacc4\uc790\ub4e4\uc5d0\uac8c \uacf5\uc2dc\ud558\ub294 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc5d0 \ud544\uc694\ud55c \uc6d0\uac00\uc815\ubcf4\ub97c \uc81c\uacf5\ud558\uace0 \uacbd\uc601\uc790\uc758 \ub0b4\ubd80\uc801 \uc758\uc0ac\uacb0\uc815\uc744 \ub3d5\ub294 \uac83\uc774\ub2e4. <\/p>\n

II.\t\ubcf8\ub860 <\/p>\n

1.\t\uc6d0\uac00\uad00\ub9ac\ud68c\uacc4\uc758 \ubaa9\uc801
\n\uc7ac\uacf5\ud488\uacfc \uc81c\ud488\uc758 \uc6d0\uac00\ub97c \uacc4\uc0b0\ud558\uc5ec \uc7ac\ubb34\uc0c1\ud0dc\ud45c\uc640 \uc190\uc775\uacc4\uc0b0\uc11c\ub97c \uc791\uc131\ud560 \uc218 \uc788\ub3c4\ub85d \ud558\uace0 \uae30\uc5c5\uc740 \uc678\ubd80\uc774\ud574\uad00\uacc4\uc790\ub4e4\uc5d0\uac8c \uc7ac\ubb34\uc81c\ud45c\ub97c \uc81c\uacf5\ud560 \uc218 \uc788\ub2e4. \ub610\ud55c \uacbd\uc601\uc790\ub294 \uc6d0\uac00\uc790\ub8cc\ub97c \ubc14\ud0d5\uc73c\ub85c \uc131\uacfc\ud3c9\uac00\uc640 \ub0b4\ubd80\uc801 \uc758\uc0ac\uacb0\uc815\uc744 \ud560 \uc218 \uc788\ub2e4. <\/p>\n

1)\t\uc81c\ud488\uc6d0\uac00\uacc4\uc0b0
\n\uc7ac\ubb34\ubcf4\uace0 \ubaa9\uc801\uc73c\ub85c\ub294 \uc81c\ud488\ub2e8\uc704\ub2f9 \uc18c\uc694\ub41c \uc6d0\uac00\ub97c \uacc4\uc0b0\ud558\uc5ec \uc7ac\ubb34\uc0c1\ud0dc\ud45c\uc0c1\uc758 \uc7ac\uace0\uc790\uc0b0\uae08\uc561\uc744 \uacb0\uc815\ud558\uace0, \uc190\uc775\uacc4\uc0b0\uc11c\uc0c1\uc758 \ub9e4\ucd9c\uc6d0\uac00\ub97c \uacb0\uc815\ud558\uc5ec \uc774\uc775\uc744 \uce21\uc815\ud560 \uc218 \uc788\ub2e4. \uadf8\ub9ac\uace0 \uacbd\uc601\uad00\ub9ac\uc758 \ubaa9\uc801\uc73c\ub85c\ub294 \uc81c\ud488\uc758 \uac00\uaca9\uacb0\uc815\uc5d0 \ud544\uc694\ud55c \ub2e8\uc704\ub2f9 \uc6d0\uac00\uc815\ubcf4\ub97c \uc81c\uacf5\ud55c\ub2e4. <\/p>\n

2)\t\uc131\uacfc\ud3c9\uac00\ubaa9\uc801
\n\uc2e4\uc81c\uc6d0\uac00\uc640 \ud45c\uc900\uc6d0\uac00\uc758 \ube44\uad50, \uc2e4\uc81c\uc774\uc775\uacfc \uc608\uc0c1\uc774\uc775\uc758 \ube44\uad50 \ub4f1\uc744 \ud1b5\ud574 \uacbd\uc601\uc790\uc758 \uc131\uacfc\ub97c \ud3c9\uac00\ud558\uace0 \uc608\uc0b0\ud3b8\uc131 \ubc0f \ud1b5\uc81c\uc5d0 \ud544\uc694\ud55c \uc6d0\uac00\uc815\ubcf4\ub97c \uc5bb\ub294\ub2e4. <\/p>\n

<\uc911 \ub7b5><\/p>\n

2.\t\uc6d0\uac00\uacc4\uc0b0 \ubc29\ubc95
\n\uc6d0\uac00\uacc4\uc0b0 \ubc29\ubc95\uc740 \uc6d0\uac00\uc758 \uc9d1\uacc4\ubc29\ubc95, \uc6d0\uac00\uc758 \uacc4\uc0b0\ubc94\uc704, \uc6d0\uac00\uc758 \uce21\uc815\ubc29\ubc95 \ub4f1\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9c4\ub2e4. <\/p>\n

1)\t\uc6d0\uac00\uc758 \uc9d1\uacc4\ubc29\ubc95
\n\uae30\uc5c5\uc774 \uc0dd\uc0b0\ud558\ub294 \uc81c\ud488\uc758 \uc0dd\uc0b0\ud615\ud0dc\uc5d0 \ub530\ub77c \uc791\uc5c5\ubcc4\uc6d0\uac00\uacc4\uc0b0\uacfc \uacf5\uc815\ubcc4\uc6d0\uac00\uacc4\uc0b0\uc73c\ub85c \uad6c\ubd84\ud55c\ub2e4. <\/p>\n

\u2460\t \uc791\uc5c5\ubcc4\uc6d0\uac00\uacc4\uc0b0 (job-order costing):
\n\uc11c\ub85c \uc0c1\uc774\ud55c \uc81c\ud488 \ub610\ub294 \uc81c\ud488\ub2e4\ubc1c (batches of productions)\uc744 \uc0dd\uc0b0\ud558\ub294 \uacbd\uc6b0\uc5d0 \uc801\uc6a9\ud55c\ub2e4. \uc801\uc6a9\uc0b0\uc5c5\uc73c\ub85c\ub294 \uac74\ucd95\uc5c5, \ud56d\uacf5\uc0b0\uc5c5, \uc120\ubc15\uc81c\uc870\uc5c5 \ub4f1\uc774 \uc788\uc73c\uba70..<\/p>\n

<\uc911 \ub7b5><\/p>\n

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

\ubaa9\ucc28 I. \uc11c\ub860 II. \ubcf8\ub860 1. \uc6d0\uac00\uad00\ub9ac\ud68c\uacc4\uc758 \ubaa9\uc801 2. \uc6d0\uac00\uacc4\uc0b0 \ubc29\ubc95 1) \uc6d0\uac00\uc758 \uc9d1\uacc4\ubc29\ubc95 2) \uc6d0\uac00\uc758 \uacc4\uc0b0\ubc94\uc704 3) \uc6d0\uac00\uc758 \uce21\uc815\ubc29\ubc95 III. \uacb0\ub860 IV. \ucc38\uace0\ubb38\ud5cc \ubcf8\ubb38\ub0b4\uc6a9 I. \uc11c\ub860 \uc6d0\uac00\ud68c\uacc4\ub294 \uc81c\uc870\uc5c5\uc5d0\uc11c \uc81c\ud488\uc744 \uc0dd\uc0b0\ud558\uae30 \uc704\ud558\uc5ec \ub4e4\uc5b4\uac04 \uc7ac\ub8cc, \uc784\uae08 \ub4f1\uc758 \uc6d0\uac00\uc694\uc18c\ub97c \uce21\uc815, \ubd84\ub958, \uae30\ub85d\ud558\ub294 \uacfc\uc815\uc774\uace0, \uadf8 \uc6d0\uac00\ub97c \uc9d1\uacc4\ud558\uace0 \ubd84\ub958, \uacc4\uc0b0\ud558\ub294 \uacfc\uc815\uc774 \uc6d0\uac00\uacc4\uc0b0\uc774\ub2e4. \uc6d0\uac00\uacc4\uc0b0 \ubc29\ubc95\uc740 \uc6d0\uac00\uc758 \uc9d1\uacc4\ubc29\ubc95, \uc6d0\uac00\uc758 \uacc4\uc0b0\ubc94\uc704, \uc6d0\uac00\uc758 […]<\/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":[24860,9514,25285,2188,25284,3178,22065,1068],"class_list":["post-20447","post","type-post","status-publish","format-standard","hentry","category-uncategorized","tag-24860","tag-9514","tag-25285","tag-2188","tag-25284","tag-3178","tag-22065","tag-1068"],"_links":{"self":[{"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/posts\/20447","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=20447"}],"version-history":[{"count":0,"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/posts\/20447\/revisions"}],"wp:attachment":[{"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/media?parent=20447"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/categories?post=20447"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/tags?post=20447"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}