공정별 원가계산 흐름

<div class="figure-img" data-ke-type="image" data-ke-style="alignCenter" data-ke-mobilestyle="widthOrigin"><img src="https://t1.daumcdn.net/cafeattach/1ZPvb/03ff0b8ce9e782a2ab7f5d6ce9957d1c1d6d0dbf" class="txc-image" data-img-src="https://t1.daumcdn.net/cafeattach/1ZPvb/03ff0b8ce9e782a2ab7f5d6ce9957d1c1d6d0dbf" data-origin-width="1469" data-origin-height="731"></div>공정별 B. O. M 제품명<div class="table-wrap"><table data-ke-type="table" data-ke-align="alignLeft" style="width: 100%; height: 1234px;" border="1"><tbody><tr style="height: 51px;"><td style="height: 51px; text-align: center;" colspan="1" rowspan="1">공정NO</td><td style="height: 51px; text-align: center;" colspan="1" rowspan="1">공정명</td><td style="height: 51px; text-align: center;" colspan="1" rowspan="1">사용설비</td><td style="height: 51px; text-align: center;" colspan="1" rowspan="1">생산방법</td><td style="height: 51px; text-align: center;" colspan="1" rowspan="1">제공품완성도</td><td style="height: 51px; text-align: center;" colspan="1" rowspan="1">리드타임</td><td style="height: 51px; text-align: center;" colspan="1" rowspan="1">작업자</td><td style="height: 51px; text-align: center;" colspan="1" rowspan="1">임률</td><td style="height: 51px; text-align: center;" colspan="4" rowspan="1">원. 부재료 명</td></tr><tr style="height: 51px;"><td style="height: 204px; text-align: center;" colspan="1" rowspan="4">1</td><td style="height: 204px; text-align: center;" colspan="1" rowspan="4"></td><td style="height: 204px; text-align: center;" colspan="1" rowspan="4"></td><td style="height: 204px; text-align: center;" colspan="1" rowspan="4"></td><td style="height: 204px; text-align: center;" colspan="1" rowspan="4"></td><td style="height: 204px; text-align: center;" colspan="1" rowspan="4"></td><td style="height: 204px; text-align: center;" colspan="1" rowspan="4"></td><td style="height: 204px; text-align: center;" colspan="1" rowspan="4"></td><td style="height: 51px; text-align: center;" colspan="4" rowspan="1"></td></tr><tr style="height: 51px;"><td style="height: 51px; text-align: center;" colspan="4" rowspan="1"></td></tr><tr style="height: 51px;"><td style="height: 51px; text-align: center;" colspan="4" rowspan="1"></td></tr><tr style="height: 51px;"><td style="height: 51px; text-align: center;" colspan="4" rowspan="1">합계</td></tr><tr style="height: 51px;"><td style="height: 204px; text-align: center;" colspan="1" rowspan="4">2</td><td style="height: 204px; text-align: center;" colspan="1" rowspan="4"></td><td style="height: 204px; text-align: center;" colspan="1" rowspan="4"></td><td style="height: 204px; text-align: center;" colspan="1" rowspan="4"></td><td style="height: 204px; text-align: center;" colspan="1" rowspan="4"></td><td style="height: 204px; text-align: center;" colspan="1" rowspan="4"></td><td style="height: 204px; text-align: center;" colspan="1" rowspan="4"></td><td style="height: 204px; text-align: center;" colspan="1" rowspan="4"></td><td style="height: 51px; text-align: center;" colspan="4" rowspan="1"></td></tr><tr style="height: 51px;"><td style="height: 51px; text-align: center;" colspan="4" rowspan="1"></td></tr><tr style="height: 51px;"><td style="height: 51px; text-align: center;" colspan="4" rowspan="1"></td></tr><tr style="height: 51px;"><td style="height: 51px; text-align: center;" colspan="4" rowspan="1">합계</td></tr><tr style="height: 51px;"><td style="height: 204px; text-align: center;" colspan="1" rowspan="4">3</td><td style="height: 204px; text-align: center;" colspan="1" rowspan="4"></td><td style="height: 204px; text-align: center;" colspan="1" rowspan="4"></td><td style="height: 204px; text-align: center;" colspan="1" rowspan="4"></td><td style="height: 204px; text-align: center;" colspan="1" rowspan="4"></td><td style="height: 204px; text-align: center;" colspan="1" rowspan="4"></td><td style="height: 204px; text-align: center;" colspan="1" rowspan="4"></td><td style="height: 204px; text-align: center;" colspan="1" rowspan="4"></td><td style="height: 51px; text-align: center;" colspan="4" rowspan="1"></td></tr><tr style="height: 51px;"><td style="height: 51px; text-align: center;" colspan="4" rowspan="1"></td></tr><tr style="height: 51px;"><td style="height: 51px; text-align: center;" colspan="4" rowspan="1"></td></tr><tr style="height: 51px;"><td style="height: 51px; text-align: center;" colspan="4" rowspan="1">합계</td></tr><tr style="height: 51px;"><td style="height: 204px; text-align: center;" colspan="1" rowspan="4">4</td><td style="height: 204px; text-align: center;" colspan="1" rowspan="4"></td><td style="height: 204px; text-align: center;" colspan="1" rowspan="4"></td><td style="height: 204px; text-align: center;" colspan="1" rowspan="4"></td><td style="height: 204px; text-align: center;" colspan="1" rowspan="4"></td><td style="height: 204px; text-align: center;" colspan="1" rowspan="4"></td><td style="height: 204px; text-align: center;" colspan="1" rowspan="4"></td><td style="height: 204px; text-align: center;" colspan="1" rowspan="4"></td><td style="height: 51px; text-align: center;" colspan="4" rowspan="1"></td></tr><tr style="height: 51px;"><td style="height: 51px; text-align: center;" colspan="4" rowspan="1"></td></tr><tr style="height: 51px;"><td style="height: 51px; text-align: center;" colspan="4" rowspan="1"></td></tr><tr style="height: 51px;"><td style="height: 51px; text-align: center;" colspan="4" rowspan="1">합계</td></tr><tr style="height: 51px;"><td style="height: 204px; text-align: center;" colspan="1" rowspan="4">5</td><td style="height: 204px; text-align: center;" colspan="1" rowspan="4"></td><td style="height: 204px; text-align: center;" colspan="1" rowspan="4"></td><td style="height: 204px; text-align: center;" colspan="1" rowspan="4"></td><td style="height: 204px; text-align: center;" colspan="1" rowspan="4"></td><td style="height: 204px; text-align: center;" colspan="1" rowspan="4"></td><td style="height: 204px; text-align: center;" colspan="1" rowspan="4"></td><td style="height: 204px; text-align: center;" colspan="1" rowspan="4"></td><td style="height: 51px; text-align: center;" colspan="4" rowspan="1"></td></tr><tr style="height: 51px;"><td style="height: 51px; text-align: center;" colspan="4" rowspan="1"></td></tr><tr style="height: 51px;"><td style="height: 51px; text-align: center;" colspan="4" rowspan="1"></td></tr><tr style="height: 51px;"><td style="height: 51px; text-align: center;" colspan="4" rowspan="1">합계</td></tr><tr style="height: 51px;"><td style="height: 163px; text-align: center;" colspan="1" rowspan="4">6</td><td style="height: 163px; text-align: center;" colspan="1" rowspan="4"></td><td style="height: 163px; text-align: center;" colspan="1" rowspan="4"></td><td style="height: 163px; text-align: center;" colspan="1" rowspan="4"></td><td style="height: 163px; text-align: center;" colspan="1" rowspan="4"></td><td style="height: 163px; text-align: center;" colspan="1" rowspan="4"></td><td style="height: 163px; text-align: center;" colspan="1" rowspan="4"></td><td style="height: 163px; text-align: center;" colspan="1" rowspan="4"></td><td style="height: 51px; text-align: center;" colspan="4" rowspan="1"></td></tr><tr style="height: 51px;"><td style="height: 51px; text-align: center;" colspan="4" rowspan="1"></td></tr><tr style="height: 51px;"><td style="height: 51px; text-align: center;" colspan="4" rowspan="1"></td></tr><tr style="height: 10px;"><td style="height: 10px; text-align: center;" colspan="4" rowspan="1">합계</td></tr></tbody></table></div> <div class="figure-img" data-ke-type="image" data-ke-style="alignCenter" data-ke-mobilestyle="widthOrigin"><img src="https://t1.daumcdn.net/cafeattach/1ZPvb/94faf8195ab24a4e21bfdd46641239bbc3237718" class="txc-image" data-img-src="https://t1.daumcdn.net/cafeattach/1ZPvb/94faf8195ab24a4e21bfdd46641239bbc3237718" data-origin-width="1366" data-origin-height="650"></div>공정별 B. O. M<div class="table-wrap"><table data-ke-type="table" data-ke-align="alignLeft" style="width: 100%;" border="1"><tbody><tr><td style="text-align: center;" colspan="1" rowspan="1">원.부재료명</td><td style="text-align: center;" colspan="1" rowspan="1">투입량</td><td style="text-align: center;" colspan="1" rowspan="1">단가</td><td style="text-align: center;" colspan="1" rowspan="1">투입가액 (투입량.단가)</td><td style="text-align: center;" colspan="1" rowspan="1">산출량</td><td style="text-align: center;" colspan="1" rowspan="1">정상수율 (산출량/투입량)</td><td style="text-align: center;" colspan="1" rowspan="1">정상공손율 (100%~정상수율)</td><td style="text-align: center;" colspan="1" rowspan="1">정상공손수량 (투입량*정상공손율)</td><td style="text-align: center;" colspan="1" rowspan="1">정상공손원가 (정상공손수량*단가)</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">100</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">합계</td><td style="text-align: center;" colspan="1" rowspan="1">100.0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">합계</td><td style="text-align: center;" colspan="1" rowspan="1">0.00</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">합계</td><td style="text-align: center;" colspan="1" rowspan="1">0.00</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">합계</td><td style="text-align: center;" colspan="1" rowspan="1">0.00</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">합계</td><td style="text-align: center;" colspan="1" rowspan="1">0.00</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td><td colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">합계</td><td style="text-align: center;" colspan="1" rowspan="1">0.00</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: left;" colspan="1" rowspan="1"></td><td style="text-align: left;" colspan="1" rowspan="1"></td><td style="text-align: left;" colspan="1" rowspan="1"></td><td style="text-align: left;" colspan="1" rowspan="1"></td></tr></tbody></table></div> <div class="figure-img" data-ke-type="image" data-ke-style="alignCenter" data-ke-mobilestyle="widthOrigin"><img src="https://t1.daumcdn.net/cafeattach/1ZPvb/e156f1373595606d25a5ad56636f223210fe51fa" class="txc-image" data-img-src="https://t1.daumcdn.net/cafeattach/1ZPvb/e156f1373595606d25a5ad56636f223210fe51fa" data-origin-width="1425" data-origin-height="1058"></div>공정별 공통원가 배분기간 2020년<div class="table-wrap"><table data-ke-type="table" data-ke-align="alignLeft" style="width: 100%;" border="1"><tbody><tr><td style="text-align: center;" colspan="1" rowspan="2">계정과목</td><td style="text-align: center;" colspan="6" rowspan="1">공정부문 (직접비 발생 내역)</td><td style="text-align: center;" colspan="1" rowspan="2">합계</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">1공정</td><td style="text-align: center;" colspan="1" rowspan="1">2공정</td><td style="text-align: center;" colspan="1" rowspan="1">3공정</td><td style="text-align: center;" colspan="1" rowspan="1">4공정</td><td style="text-align: center;" colspan="1" rowspan="1">5공정</td><td style="text-align: center;" colspan="1" rowspan="1">6공정</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">직접재료비</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">0</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">직접노무비</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">직접경비</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">직접경비 계</td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1">0</td></tr></tbody></table></div>기준 생산량 생산에 따른 공동경비 배부<div class="table-wrap"><table data-ke-type="table" data-ke-align="alignLeft" style="width: 100%;" border="1"><tbody><tr><td style="text-align: center;" colspan="1" rowspan="1">계정과목</td><td style="text-align: center;" colspan="1" rowspan="1">금액</td><td style="text-align: center;" colspan="1" rowspan="1">배부율</td><td style="text-align: center;" colspan="1" rowspan="1">금액</td><td style="text-align: center;" colspan="1" rowspan="1">배부율</td><td style="text-align: center;" colspan="1" rowspan="1">금액</td><td style="text-align: center;" colspan="1" rowspan="1">배부율</td><td style="text-align: center;" colspan="1" rowspan="1">금액</td><td style="text-align: center;" colspan="1" rowspan="1">배부율</td><td style="text-align: center;" colspan="1" rowspan="1">금액</td><td style="text-align: center;" colspan="1" rowspan="1">배부율</td><td style="text-align: center;" colspan="1" rowspan="1">금액</td><td style="text-align: center;" colspan="1" rowspan="1">배부율</td><td style="text-align: center;" colspan="1" rowspan="1">합계</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">공통재료비</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">-</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">공통노무비</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">-</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">복리후생비</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">-</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">여비교통비</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">-</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">통신비</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">-</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">수도광열비</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">-</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">전력비</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">-</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">세금과공과금</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">-</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">지급임차료</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">-</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">감가상각비</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">-</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">무형자산상각비</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">-</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">지급수수료</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">-</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">소모품비</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">-</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">수선비</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">-</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">외주가공비</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">-</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">견본비</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">-</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">접대비</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">-</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">잡비</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">-</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">합계</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">-</td></tr></tbody></table></div>보조부문 (직접배부법 기준)<div class="table-wrap"><table data-ke-type="table" data-ke-align="alignLeft" style="width: 100%;" border="1"><tbody><tr><td style="text-align: center;" colspan="1" rowspan="1">보조부문</td><td style="text-align: center;" colspan="1" rowspan="1">금액</td><td style="text-align: center;" colspan="1" rowspan="1">배부율</td><td style="text-align: center;" colspan="1" rowspan="1">금액</td><td style="text-align: center;" colspan="1" rowspan="1">배부율</td><td style="text-align: center;" colspan="1" rowspan="1">금액</td><td style="text-align: center;" colspan="1" rowspan="1">배부율</td><td style="text-align: center;" colspan="1" rowspan="1">금액</td><td style="text-align: center;" colspan="1" rowspan="1">배부율</td><td style="text-align: center;" colspan="1" rowspan="1">금액</td><td style="text-align: center;" colspan="1" rowspan="1">배부율</td><td style="text-align: center;" colspan="1" rowspan="1">금액</td><td style="text-align: center;" colspan="1" rowspan="1">배부율</td><td style="text-align: center;" colspan="1" rowspan="1">합계</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">수선부문</td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">-</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">생산관리부문</td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">-</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">보조부문계</td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">-</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">총원가</td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td><td style="text-align: center;" colspan="1" rowspan="1">0</td></tr></tbody></table></div> <div class="figure-img" data-ke-type="image" data-ke-style="alignCenter" data-ke-mobilestyle="widthOrigin"><img src="https://t1.daumcdn.net/cafeattach/1ZPvb/5dc8d9261a6a3c085751edd71cf5b5f1b51e1378" class="txc-image" data-img-src="https://t1.daumcdn.net/cafeattach/1ZPvb/5dc8d9261a6a3c085751edd71cf5b5f1b51e1378" data-origin-width="1433" data-origin-height="899"></div>수 선 부 문기간 2020년<div class="table-wrap"><table data-ke-type="table" data-ke-align="alignLeft" style="width: 100%;" border="1"><tbody><tr><td style="text-align: center;" colspan="1" rowspan="2">계정 과목</td><td style="text-align: center;" colspan="2" rowspan="1">1공정</td><td style="text-align: center;" colspan="2" rowspan="1">2공정</td><td style="text-align: center;" colspan="2" rowspan="1">3공정</td><td style="text-align: center;" colspan="2" rowspan="1">4공정</td><td style="text-align: center;" colspan="2" rowspan="1">5공정</td><td style="text-align: center;" colspan="2" rowspan="1">6공정</td><td style="text-align: center;" colspan="1" rowspan="2">합계</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">배부액</td><td style="text-align: center;" colspan="1" rowspan="1">배부율</td><td style="text-align: center;" colspan="1" rowspan="1">배부액</td><td style="text-align: center;" colspan="1" rowspan="1">배부율</td><td style="text-align: center;" colspan="1" rowspan="1">배부액</td><td style="text-align: center;" colspan="1" rowspan="1">배부율</td><td style="text-align: center;" colspan="1" rowspan="1">배부액</td><td style="text-align: center;" colspan="1" rowspan="1">배부율</td><td style="text-align: center;" colspan="1" rowspan="1">배부액</td><td style="text-align: center;" colspan="1" rowspan="1">배부율</td><td style="text-align: center;" colspan="1" rowspan="1">배부액</td><td style="text-align: center;" colspan="1" rowspan="1">배부율</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">급료</td><td style="text-align: right;" colspan="1" rowspan="1">0</td><td style="text-align: right;" colspan="1" rowspan="1">0</td><td style="text-align: right;" colspan="1" rowspan="1">0</td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1">0</td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1">0</td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1">0</td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1">0</td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">합계</td><td style="text-align: right;" colspan="1" rowspan="1">0</td><td style="text-align: right;" colspan="1" rowspan="1">0</td><td style="text-align: right;" colspan="1" rowspan="1">0</td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1">0</td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1">0</td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1">0</td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1">0</td><td style="text-align: right;" colspan="1" rowspan="1"></td><td style="text-align: right;" colspan="1" rowspan="1">0</td></tr></tbody></table></div> <div class="figure-img" data-ke-type="image" data-ke-style="alignCenter" data-ke-mobilestyle="widthOrigin"><img src="https://t1.daumcdn.net/cafeattach/1ZPvb/8e0838db14cbf840f3eee3a431290043b9fd19bf" class="txc-image" data-img-src="https://t1.daumcdn.net/cafeattach/1ZPvb/8e0838db14cbf840f3eee3a431290043b9fd19bf" data-origin-width="1427" data-origin-height="875"></div>생산관리부문기간 2020년<div class="table-wrap"><table data-ke-type="table" data-ke-align="alignLeft" style="width: 100%; height: 162px;" border="1"><tbody><tr style="height: 18px;"><td style="height: 36px; text-align: center;" colspan="1" rowspan="2">계정 과목</td><td style="height: 18px; text-align: center;" colspan="2" rowspan="1">1공정</td><td style="height: 18px; text-align: center;" colspan="2" rowspan="1">2공정</td><td style="height: 18px; text-align: center;" colspan="2" rowspan="1">3공정</td><td style="height: 18px; text-align: center;" colspan="2" rowspan="1">4공정</td><td style="height: 18px; text-align: center;" colspan="2" rowspan="1">5공정</td><td style="height: 18px; text-align: center;" colspan="2" rowspan="1">6공정</td><td style="height: 36px; text-align: center;" colspan="1" rowspan="2">합계</td></tr><tr style="height: 18px;"><td style="height: 18px; text-align: center;" colspan="1" rowspan="1">배부액</td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1">배부율</td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1">배부액</td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1">배부율</td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1">배부액</td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1">배부율</td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1">배부액</td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1">배부율</td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1">배부액</td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1">배부율</td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1">배부액</td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1">배부율</td></tr><tr style="height: 18px;"><td style="height: 18px; text-align: center;" colspan="1" rowspan="1">급료</td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1">0</td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1">0</td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1">0</td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1">0</td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1">0</td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1">0</td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1">0</td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 18px;"><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 18px;"><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 18px;"><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 18px;"><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 18px;"><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 18px;"><td style="height: 18px; text-align: center;" colspan="1" rowspan="1">합계</td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1">0</td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1">0</td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1">0</td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1">0</td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1">0</td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1">0</td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1">0</td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 18px; text-align: center;" colspan="1" rowspan="1">0</td></tr></tbody></table></div>  <div class="figure-img" data-ke-type="image" data-ke-style="alignCenter" data-ke-mobilestyle="widthOrigin"><img src="https://t1.daumcdn.net/cafeattach/1ZPvb/219f5491d04ff469b23ff6221d839e6b2ce15f0e" class="txc-image" width="795" height="986" data-img-src="https://t1.daumcdn.net/cafeattach/1ZPvb/219f5491d04ff469b23ff6221d839e6b2ce15f0e" data-origin-width="511" data-origin-height="634"></div>공통경비 배부기준<div class="table-wrap"><table data-ke-type="table" data-ke-align="alignLeft" style="width: 100%; height: 420px;" border="1"><tbody><tr style="height: 20px;"><td style="height: 40px; text-align: center;" colspan="1" rowspan="2">계정과목</td><td style="height: 40px; text-align: center;" colspan="1" rowspan="2">배부기준</td><td style="height: 20px; text-align: center;" colspan="2" rowspan="1">행태별 분류</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">변동비</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">고정비</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">공통재료비</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">생산량</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">공통노무비</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">종업원수</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">복리후생비</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">노동시간</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">여비교통비</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">생산량</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">통신비</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">생산량</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">수도광열비</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">생산량</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">전력비</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">전력사용량</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">세금과공과금</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">생산량 </td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">지급임차료</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">생산량</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">기계감가상각비</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">가동시간</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">감가상각비</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">생산량</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">무형자산상각비</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">생산량</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">지급수수료</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">생산량</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">소모품비</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">생산량</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">수선비</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">가동생산</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">외주가공비</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">생산량</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">견본비</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">생산량</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">접대비</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">생산량</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">잡비</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">생산량</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0</td></tr></tbody></table></div> <div class="figure-img" data-ke-type="image" data-ke-style="alignCenter" data-ke-mobilestyle="widthOrigin"><img src="https://t1.daumcdn.net/cafeattach/1ZPvb/8c211d8866592f20e46254ebaba53dde60eae249" class="txc-image" data-img-src="https://t1.daumcdn.net/cafeattach/1ZPvb/8c211d8866592f20e46254ebaba53dde60eae249" data-origin-width="1244" data-origin-height="1094"></div>1공정 제조원가 보고서생산기간 : 2020<div class="table-wrap"><table data-ke-type="table" data-ke-align="alignCenter" style="width: 64.8546%;" border="1"><tbody><tr><td style="width: 32.2195%; text-align: center;" colspan="1" rowspan="1">생산 제품명</td><td style="width: 28.8588%; text-align: center;" colspan="1" rowspan="1">공정명</td></tr><tr><td style="width: 32.2195%; text-align: center;" colspan="1" rowspan="1">0</td><td style="width: 28.8588%; text-align: center;" colspan="1" rowspan="1">1</td></tr></tbody></table></div><div class="table-wrap"><table data-ke-type="table" data-ke-align="alignCenter" style="width: 65.4868%;" border="1"><tbody><tr><td style="width: 40.2995%; text-align: center;" colspan="1" rowspan="1">정상공손 검사시점</td><td style="width: 19.8241%; text-align: center;" colspan="1" rowspan="1">0%</td></tr><tr><td style="width: 40.2995%; text-align: center;" colspan="1" rowspan="1">비정상공손 검사시점</td><td style="width: 19.8241%; text-align: center;" colspan="1" rowspan="1">0%</td></tr></tbody></table></div>1. 재료비 투입 : 재료가 칭량되기 위하여 전량 투입 2. 가공비 투입 : 진행률에 따라 균등 투입<div class="table-wrap"><table data-ke-type="table" data-ke-align="alignLeft" style="width: 100%;" border="1"><tbody><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="3" rowspan="1">1단계</td><td style="text-align: center;" colspan="4" rowspan="1">2단계</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="3" rowspan="1">물량흐름</td><td style="text-align: center;" colspan="4" rowspan="1">(완성품환산량)</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">단위</td><td style="text-align: center;" colspan="1" rowspan="1">완성도</td><td style="text-align: center;" colspan="1" rowspan="1">재료비</td><td style="text-align: center;" colspan="1" rowspan="1">단위</td><td style="text-align: center;" colspan="1" rowspan="1">가공비</td><td style="text-align: center;" colspan="1" rowspan="1">단위</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">월초재공품</td><td style="text-align: center;" colspan="1" rowspan="1">100</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">1,000,000</td><td style="text-align: center;" colspan="1" rowspan="1">원</td><td style="text-align: center;" colspan="1" rowspan="1">800,000</td><td style="text-align: center;" colspan="1" rowspan="1">원</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">당월착수된 투입량</td><td style="text-align: center;" colspan="1" rowspan="1">100</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">원</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">원</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">소계 ①</td><td style="text-align: center;" colspan="1" rowspan="1">200</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">당월 완성품 수량</td><td style="text-align: center;" colspan="1" rowspan="1">150</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1">100%</td><td style="text-align: center;" colspan="1" rowspan="1">150</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1">150</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">정상공손</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1">100%</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">비정상공손</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1">0%</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">기말재공품</td><td style="text-align: center;" colspan="1" rowspan="1">50</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1">50%</td><td style="text-align: center;" colspan="1" rowspan="1">50</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1">25</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">소계 ②</td><td style="text-align: center;" colspan="1" rowspan="1">200</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">200</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1">175</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">검증 ① - ②</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">3단계 (원가집계)</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">합계</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">기초재공원가</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">1,000,000</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">800,000</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">1,800,000</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">당월발생원가</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">계</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">1,000,000</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">800,000</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">1,800,000</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">4단계(완성품환산량)</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">200</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1">175</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">환산량단위당원가</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">5,000</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">4,471</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">5단계(원가계산)</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">완성품원가</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">750,000</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">685,714</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">1,435,714</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">정상공손원가</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">비정상공손원가</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">월말재공품원가</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">250,000</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">114,286</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">364,286</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">합계</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">1,000,000</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">800,000</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">1,800,000</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">공손품 원가 배분</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">완성품원가</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">750,000</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">685,714</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">1,435,714</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">월말재공품원가</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">250,000</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">114,286</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">364,286</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">합계</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">1,000,000</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">800,000</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">1,800,000</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">단위당 원가</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">9,571</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr></tbody></table></div> 제 1단계 (물량흐름의 파악) 200개 제2단계 (완성품환산량 계산) 재료비 완성품 환산량 200개 가공비 완성품 환산량 175개 제3단계 (원가배분대상의 파악) 월초 재공품 원가 1,800,000 당월 발생원가 0 제4단계 (요소별 완성품 환산량 단위당 원가) 재료비 단위당 원가 5,000.00 가공비 단위당 원가 4,571.43 제5단계 (완성품원가와 기말재공품 원가계산) 완성품 원가 1,435,714 월말 재공품 원가 364,286 비정상 공손원가 (非 제조원가) 0 당월 완성품 수량에 대한 생산원가 9,571.43<div class="figure-img" data-ke-type="image" data-ke-style="alignCenter" data-ke-mobilestyle="widthOrigin"><img src="https://t1.daumcdn.net/cafeattach/1ZPvb/c73530896a304980fafca989741963ced4dadbfe" class="txc-image" data-img-src="https://t1.daumcdn.net/cafeattach/1ZPvb/c73530896a304980fafca989741963ced4dadbfe" data-origin-width="1256" data-origin-height="1091"></div>2공정 제조원가 보고서 생산기간 : 2020년<div class="table-wrap"><table data-ke-type="table" data-ke-align="alignCenter" style="width: 57.3954%; height: 81px;" border="1"><tbody><tr style="height: 20px;"><td style="width: 37.6333%; height: 20px; text-align: center;" colspan="1" rowspan="1">생산 제품명</td><td style="width: 20.1043%; height: 20px; text-align: center;" colspan="1" rowspan="1">공정명</td></tr><tr style="height: 20px;"><td style="width: 37.6333%; height: 20px; text-align: center;" colspan="1" rowspan="1">0</td><td style="width: 20.1043%; height: 20px; text-align: center;" colspan="1" rowspan="1">2</td></tr></tbody></table></div> <div class="table-wrap"><table data-ke-type="table" data-ke-align="alignCenter" style="width: 56.5108%; height: 91px;" border="1"><tbody><tr><td style="text-align: center;" colspan="1" rowspan="1">정상공손 검사시점</td><td style="text-align: center;" colspan="1" rowspan="1">0%</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">비정상공손 검사시점</td><td style="text-align: center;" colspan="1" rowspan="1">0%</td></tr></tbody></table></div>1. 재료비 투입 : 칭량 공정에서 벌크생산을 위하여 원재료가 대체 됨2. 가공비 투입 : 진행률에 따라 균등 투입<div class="table-wrap"><table data-ke-type="table" data-ke-align="alignLeft" style="width: 100%;" border="1"><tbody><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="3" rowspan="1">1단계</td><td style="text-align: center;" colspan="4" rowspan="1">2단계</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="3" rowspan="1">(물량흐름)</td><td style="text-align: center;" colspan="4" rowspan="1">(완성품환산량)</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">단위</td><td style="text-align: center;" colspan="1" rowspan="1">완성도</td><td style="text-align: center;" colspan="1" rowspan="1">재료비</td><td style="text-align: center;" colspan="1" rowspan="1">단위</td><td style="text-align: center;" colspan="1" rowspan="1">가공비</td><td style="text-align: center;" colspan="1" rowspan="1">단위</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">월초재공품</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">원</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">원</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">당월착수된 투입량</td><td style="text-align: center;" colspan="1" rowspan="1">150</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">원</td><td style="text-align: center;" colspan="1" rowspan="1">457,143</td><td style="text-align: center;" colspan="1" rowspan="1">원</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">소계 ①</td><td style="text-align: center;" colspan="1" rowspan="1">150</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">당월완성품수량</td><td style="text-align: center;" colspan="1" rowspan="1">150</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1">100%</td><td style="text-align: center;" colspan="1" rowspan="1">150</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1">150</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">정상공손</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1">100%</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">비정상공손</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1">0%</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">기말재공품</td><td style="text-align: center;" colspan="1" rowspan="1">-150</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1">100%</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">소계 ②</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">150</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1">150</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">검증 ① - ②</td><td style="text-align: center;" colspan="1" rowspan="1">150</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">3단계 (원가집계)</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">합계</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">기초재공원가</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">당월발생원가</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">457143</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">457143</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">계</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">457143</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">457143</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">4단계(완성품환산량)</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">150</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1">150</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">환산량단위당원가</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">3048</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">5단계 (원가계산)</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">완성품원가</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">457143</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">457143</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">정상공손원가</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">비정상공손원가</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">월말재공품원가</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">합계</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">457143</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">457143</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">공손품 원가 배분</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">완성품원가</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">457143</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">457143</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">월말재공품원가</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">합계</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">457143</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">457143</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">단위당 원가</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">3048</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr></tbody></table></div> 제 1단계 (물량흐름의 파악) 150개 제2단계 (완성품환산량 계산) 재료비 완성품 환산량 150개 가공비 완성품 환산량 150개 제3단계 (원가배분대상의 파악) 월초 재공품 원가 0 당월 발생원가 0 제4단계 (요소별 완성품 환산량 단위당 원가) 재료비 단위당 원가 0.00 가공비 단위당 원가 3,047.62 제5단계 (완성품원가와 기말재공품 원가계산) 완성품 원가 457,143 월말 재공품 원가 0 비정상 공손원가 (非 제조원가) 0 당월 완성품 수량에 대한 생산원가 3,047.62 <div class="figure-img" data-ke-type="image" data-ke-style="alignCenter" data-ke-mobilestyle="widthOrigin"><img src="https://t1.daumcdn.net/cafeattach/1ZPvb/223784731b6e038ab5d613b49672d04317c25412" class="txc-image" data-img-src="https://t1.daumcdn.net/cafeattach/1ZPvb/223784731b6e038ab5d613b49672d04317c25412" data-origin-width="1222" data-origin-height="1088"></div>3공정 제조원가 보고서 생산기간 : 2020년<div class="table-wrap"><table data-ke-type="table" data-ke-align="alignCenter" style="width: 59.292%; height: 78px;" border="1"><tbody><tr><td style="text-align: center;" colspan="1" rowspan="1">생산 제품명</td><td style="text-align: center;" colspan="1" rowspan="1">공정명</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1">3</td></tr></tbody></table></div><div class="table-wrap"><table data-ke-type="table" data-ke-align="alignCenter" style="width: 59.4185%; height: 61px;" border="1"><tbody><tr><td style="text-align: center;" colspan="1" rowspan="1">정상공손 검사시점</td><td style="text-align: center;" colspan="1" rowspan="1">0%</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">비정상공손 검사시점</td><td style="text-align: center;" colspan="1" rowspan="1">0%</td></tr></tbody></table></div>1. 재료비 투입 : 2공정에 투입된 원재료를 검사함2. 가공비 투입 : 진행률에 따라 균등 투입<div class="table-wrap"><table data-ke-type="table" data-ke-align="alignLeft" style="width: 100%;" border="1"><tbody><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="3" rowspan="1">1단계</td><td style="text-align: center;" colspan="4" rowspan="1">2단계</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="3" rowspan="1">(물량흐름)</td><td style="text-align: center;" colspan="4" rowspan="1">(완성품환산량)</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">단위</td><td style="text-align: center;" colspan="1" rowspan="1">완성도</td><td style="text-align: center;" colspan="1" rowspan="1">재료비</td><td style="text-align: center;" colspan="1" rowspan="1">단위</td><td style="text-align: center;" colspan="1" rowspan="1">가공비</td><td style="text-align: center;" colspan="1" rowspan="1">단위</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">월초재공품</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">원</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">원</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">당월착수된 투입량</td><td style="text-align: center;" colspan="1" rowspan="1">150</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">원</td><td style="text-align: center;" colspan="1" rowspan="1">457,143</td><td style="text-align: center;" colspan="1" rowspan="1">원</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">소계 ①</td><td style="text-align: center;" colspan="1" rowspan="1">150</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">당월완성품수량</td><td style="text-align: center;" colspan="1" rowspan="1">150</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1">100%</td><td style="text-align: center;" colspan="1" rowspan="1">150</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1">150</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">정상공손</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1">100%</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">비정상공손</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1">0%</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">기말재공품</td><td style="text-align: center;" colspan="1" rowspan="1">-150</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1">100%</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">소계 ②</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">150</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1">150</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">검증 ① - ②</td><td style="text-align: center;" colspan="1" rowspan="1">150</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">3단계 (원가집계)</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">합계</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">기초재공원가</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">당월발생원가</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">457143</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">457143</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">계</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">457143</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">457143</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">4단계(완성품환산량)</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">150</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1">150</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">환산량단위당원가</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">3048</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">5단계 (원가계산)</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">완성품원가</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">457143</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">457143</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">정상공손원가</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">비정상공손원가</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">월말재공품원가</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">합계</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">457143</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">457143</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">공손품 원가 배분</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">완성품원가</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">457143</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">457143</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">월말재공품원가</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">합계</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">457143</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">457143</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">단위당 원가</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">3048</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr></tbody></table></div> 제 1단계 (물량흐름의 파악) 150개 제2단계 (완성품환산량 계산) 재료비 완성품 환산량 150개 가공비 완성품 환산량 150개 제3단계 (원가배분대상의 파악) 월초 재공품 원가 0 당월 발생원가 457,143 제4단계 (요소별 완성품 환산량 단위당 원가) 재료비 단위당 원가 0.00 가공비 단위당 원가 3,047.62 제5단계 (완성품원가와 기말재공품 원가계산) 완성품 원가 457,143 월말 재공품 원가 0 비정상 공손원가 (非 제조원가) 0 당월 완성품 수량에 대한 생산원가 3,047.62 <div class="figure-img" data-ke-type="image" data-ke-style="alignCenter" data-ke-mobilestyle="widthOrigin"><img src="https://t1.daumcdn.net/cafeattach/1ZPvb/3bc072aa51c5c53517626902f5148057443a884c" class="txc-image" data-img-src="https://t1.daumcdn.net/cafeattach/1ZPvb/3bc072aa51c5c53517626902f5148057443a884c" data-origin-width="1244" data-origin-height="1091"></div>4공정 제조원가 보고서 생산기간 : 2020년<div class="table-wrap"><table data-ke-type="table" data-ke-align="alignCenter" style="width: 51.8331%; height: 73px;" border="1"><tbody><tr><td style="text-align: center;" colspan="1" rowspan="1">생산 제품명</td><td style="text-align: center;" colspan="1" rowspan="1">공정명</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1">4</td></tr></tbody></table></div><div class="table-wrap"><table data-ke-type="table" data-ke-align="alignCenter" style="width: 51.7067%; height: 53px;" border="1"><tbody><tr><td style="text-align: center;" colspan="1" rowspan="1">정상공손 검사시점</td><td style="text-align: center;" colspan="1" rowspan="1">0%</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">비정상공손 검사시점</td><td style="text-align: center;" colspan="1" rowspan="1">0%</td></tr></tbody></table></div>1. 재료비 투입 : 충전을 위하여 용기(부재료)가 투입됨2. 가공비 투입 : 진행률에 따라 균등 투입<div class="table-wrap"><table data-ke-type="table" data-ke-align="alignLeft" style="width: 100%;" border="1"><tbody><tr><td style="width: 25.7901%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 25.7901%; text-align: center;" colspan="3" rowspan="1">1단계</td><td style="width: 37.1681%; text-align: center;" colspan="4" rowspan="1">2단계</td><td style="width: 10.9987%; text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="width: 25.7901%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 25.7901%; text-align: center;" colspan="3" rowspan="1">(물량흐름)</td><td style="width: 37.1681%; text-align: center;" colspan="4" rowspan="1">(완성품환산량)</td><td style="width: 10.9987%; text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="width: 25.7901%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.9646%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.58533%; text-align: center;" colspan="1" rowspan="1">단위</td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1">완성도</td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1">재료비</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1">단위</td><td style="width: 11.5044%; text-align: center;" colspan="1" rowspan="1">가공비</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1">단위</td><td style="width: 10.9987%; text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="width: 25.7901%; text-align: center;" colspan="1" rowspan="1">월초재공품</td><td style="width: 7.9646%; text-align: center;" colspan="1" rowspan="1">-</td><td style="width: 7.58533%; text-align: center;" colspan="1" rowspan="1">개</td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1">-</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1">원</td><td style="width: 11.5044%; text-align: center;" colspan="1" rowspan="1">-</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1">원</td><td style="width: 10.9987%; text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="width: 25.7901%; text-align: center;" colspan="1" rowspan="1">당월착수된 투입량</td><td style="width: 7.9646%; text-align: center;" colspan="1" rowspan="1">150</td><td style="width: 7.58533%; text-align: center;" colspan="1" rowspan="1">개</td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1">-</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1">원</td><td style="width: 11.5044%; text-align: center;" colspan="1" rowspan="1">457,143</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1">원</td><td style="width: 10.9987%; text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="width: 25.7901%; text-align: center;" colspan="1" rowspan="1">소계 ①</td><td style="width: 7.9646%; text-align: center;" colspan="1" rowspan="1">150</td><td style="width: 7.58533%; text-align: center;" colspan="1" rowspan="1">개</td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 11.5044%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.9987%; text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="width: 25.7901%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.9646%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.58533%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 11.5044%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.9987%; text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="width: 25.7901%; text-align: center;" colspan="1" rowspan="1">당월완성품수량</td><td style="width: 7.9646%; text-align: center;" colspan="1" rowspan="1">150</td><td style="width: 7.58533%; text-align: center;" colspan="1" rowspan="1">개</td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1">100%</td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1">150</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1">개</td><td style="width: 11.5044%; text-align: center;" colspan="1" rowspan="1">150</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1">개</td><td style="width: 10.9987%; text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="width: 25.7901%; text-align: center;" colspan="1" rowspan="1">정상공손</td><td style="width: 7.9646%; text-align: center;" colspan="1" rowspan="1">-</td><td style="width: 7.58533%; text-align: center;" colspan="1" rowspan="1">개</td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1">100%</td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1">-</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1">개</td><td style="width: 11.5044%; text-align: center;" colspan="1" rowspan="1">-</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1">개</td><td style="width: 10.9987%; text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="width: 25.7901%; text-align: center;" colspan="1" rowspan="1">비정상공손</td><td style="width: 7.9646%; text-align: center;" colspan="1" rowspan="1">-</td><td style="width: 7.58533%; text-align: center;" colspan="1" rowspan="1">개</td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1">0%</td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1">-</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1">개</td><td style="width: 11.5044%; text-align: center;" colspan="1" rowspan="1">-</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1">개</td><td style="width: 10.9987%; text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="width: 25.7901%; text-align: center;" colspan="1" rowspan="1">기말재공품</td><td style="width: 7.9646%; text-align: center;" colspan="1" rowspan="1">-150</td><td style="width: 7.58533%; text-align: center;" colspan="1" rowspan="1">개</td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1">100%</td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1">-</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1">개</td><td style="width: 11.5044%; text-align: center;" colspan="1" rowspan="1">-</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1">개</td><td style="width: 10.9987%; text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="width: 25.7901%; text-align: center;" colspan="1" rowspan="1">소계 ②</td><td style="width: 7.9646%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.58533%; text-align: center;" colspan="1" rowspan="1">개</td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1">150</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1">개</td><td style="width: 11.5044%; text-align: center;" colspan="1" rowspan="1">150</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1">개</td><td style="width: 10.9987%; text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="width: 25.7901%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.9646%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.58533%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 11.5044%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.9987%; text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="width: 25.7901%; text-align: center;" colspan="1" rowspan="1">검증 ① - ②</td><td style="width: 7.9646%; text-align: center;" colspan="1" rowspan="1">150</td><td style="width: 7.58533%; text-align: center;" colspan="1" rowspan="1">개</td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 11.5044%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.9987%; text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="width: 25.7901%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.9646%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.58533%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 11.5044%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.9987%; text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="width: 25.7901%; text-align: center;" colspan="1" rowspan="1">3단계 (원가집계)</td><td style="width: 7.9646%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.58533%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 11.5044%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.9987%; text-align: center;" colspan="1" rowspan="1">합계</td></tr><tr><td style="width: 25.7901%; text-align: center;" colspan="1" rowspan="1">기초재공원가</td><td style="width: 7.9646%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.58533%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1">0</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 11.5044%; text-align: center;" colspan="1" rowspan="1">0</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.9987%; text-align: center;" colspan="1" rowspan="1">0</td></tr><tr><td style="width: 25.7901%; text-align: center;" colspan="1" rowspan="1">당월발생원가</td><td style="width: 7.9646%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.58533%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1">0</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 11.5044%; text-align: center;" colspan="1" rowspan="1">457143</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.9987%; text-align: center;" colspan="1" rowspan="1">457143</td></tr><tr><td style="width: 25.7901%; text-align: center;" colspan="1" rowspan="1">계</td><td style="width: 7.9646%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.58533%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1">0</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 11.5044%; text-align: center;" colspan="1" rowspan="1">457143</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.9987%; text-align: center;" colspan="1" rowspan="1">457143</td></tr><tr><td style="width: 25.7901%; text-align: center;" colspan="1" rowspan="1">4단계(완성품환산량)</td><td style="width: 7.9646%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.58533%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1">150</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1">개</td><td style="width: 11.5044%; text-align: center;" colspan="1" rowspan="1">150</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1">개</td><td style="width: 10.9987%; text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="width: 25.7901%; text-align: center;" colspan="1" rowspan="1">환산량단위당원가</td><td style="width: 7.9646%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.58533%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1">0</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 11.5044%; text-align: center;" colspan="1" rowspan="1">3048</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.9987%; text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="width: 25.7901%; text-align: center;" colspan="1" rowspan="1">5단계 (원가계산)</td><td style="width: 7.9646%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.58533%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 11.5044%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.9987%; text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="width: 25.7901%; text-align: center;" colspan="1" rowspan="1">완성품원가</td><td style="width: 7.9646%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.58533%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1">0</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 11.5044%; text-align: center;" colspan="1" rowspan="1">457143</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.9987%; text-align: center;" colspan="1" rowspan="1">457143</td></tr><tr><td style="width: 25.7901%; text-align: center;" colspan="1" rowspan="1">정상공손원가</td><td style="width: 7.9646%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.58533%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1">0</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 11.5044%; text-align: center;" colspan="1" rowspan="1">0</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.9987%; text-align: center;" colspan="1" rowspan="1">0</td></tr><tr><td style="width: 25.7901%; text-align: center;" colspan="1" rowspan="1">비정상공손원가</td><td style="width: 7.9646%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.58533%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1">0</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 11.5044%; text-align: center;" colspan="1" rowspan="1">0</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.9987%; text-align: center;" colspan="1" rowspan="1">0</td></tr><tr><td style="width: 25.7901%; text-align: center;" colspan="1" rowspan="1">월말재공품원가</td><td style="width: 7.9646%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.58533%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1">0</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 11.5044%; text-align: center;" colspan="1" rowspan="1">0</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.9987%; text-align: center;" colspan="1" rowspan="1">0</td></tr><tr><td style="width: 25.7901%; text-align: center;" colspan="1" rowspan="1">합계</td><td style="width: 7.9646%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.58533%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1">0</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 11.5044%; text-align: center;" colspan="1" rowspan="1">457143</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.9987%; text-align: center;" colspan="1" rowspan="1">457143</td></tr><tr><td style="width: 25.7901%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.9646%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.58533%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 11.5044%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.9987%; text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="width: 25.7901%; text-align: center;" colspan="1" rowspan="1">공손품 원가 배분</td><td style="width: 7.9646%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.58533%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 11.5044%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.9987%; text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="width: 25.7901%; text-align: center;" colspan="1" rowspan="1">완성품원가</td><td style="width: 7.9646%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.58533%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1">0</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 11.5044%; text-align: center;" colspan="1" rowspan="1">457143</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.9987%; text-align: center;" colspan="1" rowspan="1">457143</td></tr><tr><td style="width: 25.7901%; text-align: center;" colspan="1" rowspan="1">월말재공품원가</td><td style="width: 7.9646%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.58533%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1">0</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 11.5044%; text-align: center;" colspan="1" rowspan="1">0</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.9987%; text-align: center;" colspan="1" rowspan="1">0</td></tr><tr><td style="width: 25.7901%; text-align: center;" colspan="1" rowspan="1">합계</td><td style="width: 7.9646%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.58533%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1">0</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 11.5044%; text-align: center;" colspan="1" rowspan="1">457143</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.9987%; text-align: center;" colspan="1" rowspan="1">457143</td></tr><tr><td style="width: 25.7901%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.9646%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.58533%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 11.5044%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.9987%; text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="width: 25.7901%; text-align: center;" colspan="1" rowspan="1">단위당 원가</td><td style="width: 7.9646%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.58533%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.2402%; text-align: center;" colspan="1" rowspan="1">3048</td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 11.5044%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 7.71176%; text-align: center;" colspan="1" rowspan="1"></td><td style="width: 10.9987%; text-align: center;" colspan="1" rowspan="1"></td></tr></tbody></table></div> 제 1단계 (물량흐름의 파악) 150개 제2단계 (완성품환산량 계산) 재료비 완성품 환산량 150개 가공비 완성품 환산량 150개 제3단계 (원가배분대상의 파악) 월초 재공품 원가 0 당월 발생원가 457,143 제4단계 (요소별 완성품 환산량 단위당 원가) 재료비 단위당 원가 0.00 가공비 단위당 원가 3,047.62 제5단계 (완성품원가와 기말재공품 원가계산) 완성품 원가 457,143 월말 재공품 원가 0 비정상 공손원가 (非 제조원가) 0 당월 완성품 수량에 대한 생산원가 3,047.62 <div class="figure-img" data-ke-type="image" data-ke-style="alignCenter" data-ke-mobilestyle="widthOrigin"><img src="https://t1.daumcdn.net/cafeattach/1ZPvb/909341dc35de5a2433cc5f66d7231f113830f1bd" class="txc-image" data-img-src="https://t1.daumcdn.net/cafeattach/1ZPvb/909341dc35de5a2433cc5f66d7231f113830f1bd" data-origin-width="1258" data-origin-height="1095"></div>5공정 제조원가 보고서 생산기간 : 2020년<div class="table-wrap"><table data-ke-type="table" data-ke-align="alignCenter" style="width: 50.0632%; height: 73px;" border="1"><tbody><tr><td style="text-align: center;" colspan="1" rowspan="1">생산 제품명</td><td style="text-align: center;" colspan="1" rowspan="1">공정명</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1">5</td></tr></tbody></table></div><div class="table-wrap"><table data-ke-type="table" data-ke-align="alignCenter" style="width: 49.9368%; height: 60px;" border="1"><tbody><tr><td style="text-align: center;" colspan="1" rowspan="1">정상공손 검사시점</td><td style="text-align: center;" colspan="1" rowspan="1">0%</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">비정상공손 검사시점</td><td style="text-align: center;" colspan="1" rowspan="1">0%</td></tr></tbody></table></div>1. 재료비 투입 : 포장을 위하여 스티커 및 단상자(부재료)가 투입된2. 가공비 투입 : 진행률에 따라 균등 투입<div class="table-wrap"><table data-ke-type="table" data-ke-align="alignLeft" style="width: 100%; height: 680px;" border="1"><tbody><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="3" rowspan="1">1단계</td><td style="height: 20px; text-align: center;" colspan="4" rowspan="1">2단계</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="3" rowspan="1">(물량흐름)</td><td style="height: 20px; text-align: center;" colspan="4" rowspan="1">(완성품환산량)</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">단위</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">완성도</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">재료비</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">단위</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">가공비</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">단위</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">월초재공품</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">-</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">개</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">-</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">원</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">-</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">원</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">당월착수된 투입량</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">150</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">개</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">-</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">원</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">457,143</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">원</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">소계 ①</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">150</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">개</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">당월완성품수량</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">150</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">개</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">100%</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">150</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">개</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">150</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">개</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">정상공손</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">-</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">개</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">100%</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">-</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">개</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">-</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">개</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">비정상공손</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">-</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">개</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0%</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">-</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">개</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">-</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">개</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">기말재공품</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">-150</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">개</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">100%</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">-</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">개</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">-</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">개</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">소계 ②</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">개</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">150</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">개</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">150</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">개</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">검증 ① - ②</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">150</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">개</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">3단계 (원가집계)</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">합계</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">기초재공원가</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">당월발생원가</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">457143</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">457143</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">계</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">457143</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">457143</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">4단계(완성품환산량)</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">150</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">개</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">150</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">개</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">환산량단위당원가</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">3048</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">5단계 (원가계산)</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">완성품원가</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">457143</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">457143</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">정상공손원가</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">비정상공손원가</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">월말재공품원가</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">합계</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">457143</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">457143</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">공손품 원가 배분</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">완성품원가</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">457143</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">457143</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">월말재공품원가</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">합계</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">457143</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">457143</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">단위당 원가</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">3048</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr></tbody></table></div> 제 1단계 (물량흐름의 파악) 150개 제2단계 (완성품환산량 계산) 재료비 완성품 환산량 150개 가공비 완성품 환산량 150개 제3단계 (원가배분대상의 파악) 월초 재공품 원가 0 당월 발생원가 457,143 제4단계 (요소별 완성품 환산량 단위당 원가) 재료비 단위당 원가 0.00 가공비 단위당 원가 3,047.62 제5단계 (완성품원가와 기말재공품 원가계산) 완성품 원가 457,143 월말 재공품 원가 0 비정상 공손원가 (非 제조원가) 0 당월 완성품 수량에 대한 생산원가 3,047.62 <div class="figure-img" data-ke-type="image" data-ke-style="alignCenter" data-ke-mobilestyle="widthOrigin"><img src="https://t1.daumcdn.net/cafeattach/1ZPvb/0606f8feb7f7389521ea04b0dd6b9b5104472c4f" class="txc-image" data-img-src="https://t1.daumcdn.net/cafeattach/1ZPvb/0606f8feb7f7389521ea04b0dd6b9b5104472c4f" data-origin-width="1244" data-origin-height="1088"></div>6공정 제조원가 보고서 생산기간 : 2020년<div class="table-wrap"><table data-ke-type="table" data-ke-align="alignCenter" style="width: 51.9595%; height: 82px;" border="1"><tbody><tr><td style="text-align: center;" colspan="1" rowspan="1">생산 제품명</td><td style="text-align: center;" colspan="1" rowspan="1">공정명</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1">6</td></tr></tbody></table></div> <div class="table-wrap"><table data-ke-type="table" data-ke-align="alignCenter" style="width: 51.7067%; height: 66px;" border="1"><tbody><tr><td style="text-align: center;" colspan="1" rowspan="1">정상공손 검사시점</td><td style="text-align: center;" colspan="1" rowspan="1">0%</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">비정상공손 검사시점</td><td style="text-align: center;" colspan="1" rowspan="1">0%</td></tr></tbody></table></div>1. 재료비 투입 : 원재료 및 부재료 투입 없음2. 가공비 투입 : 진행률에 따라 균등 투입<div class="table-wrap"><table data-ke-type="table" data-ke-align="alignLeft" style="width: 100%;" border="1"><tbody><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="3" rowspan="1">1단계</td><td style="text-align: center;" colspan="4" rowspan="1">2단계</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="3" rowspan="1">(물량흐름)</td><td style="text-align: center;" colspan="4" rowspan="1">(완성품환산량)</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">단위</td><td style="text-align: center;" colspan="1" rowspan="1">완성도</td><td style="text-align: center;" colspan="1" rowspan="1">재료비</td><td style="text-align: center;" colspan="1" rowspan="1">단위</td><td style="text-align: center;" colspan="1" rowspan="1">가공비</td><td style="text-align: center;" colspan="1" rowspan="1">단위</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">월초재공품</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">원</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">원</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">당월착수된 투입량</td><td style="text-align: center;" colspan="1" rowspan="1">150</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">원</td><td style="text-align: center;" colspan="1" rowspan="1">457,143</td><td style="text-align: center;" colspan="1" rowspan="1">원</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">소계 ①</td><td style="text-align: center;" colspan="1" rowspan="1">150</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">당월완성품수량</td><td style="text-align: center;" colspan="1" rowspan="1">150</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1">100%</td><td style="text-align: center;" colspan="1" rowspan="1">150</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1">150</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">정상공손</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1">100%</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">비정상공손</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1">0%</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">기말재공품</td><td style="text-align: center;" colspan="1" rowspan="1">-150</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1">100%</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1">-</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">소계 ②</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">150</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1">150</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">검증 ① - ②</td><td style="text-align: center;" colspan="1" rowspan="1">150</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">3단계 (원가집계)</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">합계</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">기초재공원가</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">당월발생원가</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">457143</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">457143</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">계</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">457143</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">457143</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">4단계(완성품환산량)</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">150</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1">150</td><td style="text-align: center;" colspan="1" rowspan="1">개</td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">환산량단위당원가</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">3048</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">5단계 (원가계산)</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">완성품원가</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">457143</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">457143</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">정상공손원가</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">비정상공손원가</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">월말재공품원가</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">합계</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">457143</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">457143</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">공손품 원가 배분</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">완성품원가</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">457143</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">457143</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">월말재공품원가</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">합계</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">457143</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">457143</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">단위당 원가</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">3048</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr></tbody></table></div> 제 1단계 (물량흐름의 파악) 150개 제2단계 (완성품환산량 계산) 재료비 완성품 환산량 150개 가공비 완성품 환산량 150개 제3단계 (원가배분대상의 파악) 월초 재공품 원가 0 당월 발생원가 0 제4단계 (요소별 완성품 환산량 단위당 원가) 재료비 단위당 원가 0.00 가공비 단위당 원가 3,047.62 제5단계 (완성품원가와 기말재공품 원가계산) 완성품 원가 457,143 월말 재공품 원가 0 비정상 공손원가 (非 제조원가) 0 당월 완성품 수량에 대한 생산원가 3,047.62<div class="figure-img" data-ke-type="image" data-ke-style="alignCenter" data-ke-mobilestyle="widthOrigin"><img src="https://t1.daumcdn.net/cafeattach/1ZPvb/9bf30bf54815b98b99cd20356d2a5a6227e04264" class="txc-image" data-img-src="https://t1.daumcdn.net/cafeattach/1ZPvb/9bf30bf54815b98b99cd20356d2a5a6227e04264" data-origin-width="798" data-origin-height="224"></div><div class="table-wrap"><table data-ke-type="table" data-ke-align="alignLeft" style="width: 100%;" border="1"><tbody><tr><td style="text-align: center;" colspan="8" rowspan="1">제 품 명</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">공정순서</td><td style="text-align: center;" colspan="1" rowspan="1">1공정</td><td style="text-align: center;" colspan="1" rowspan="1">2공정</td><td style="text-align: center;" colspan="1" rowspan="1">3공정</td><td style="text-align: center;" colspan="1" rowspan="1">4공정</td><td style="text-align: center;" colspan="1" rowspan="1">5공정</td><td style="text-align: center;" colspan="1" rowspan="1">6공정</td><td style="text-align: center;" colspan="1" rowspan="2">합계 </td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">공정명</td><td style="text-align: center;" colspan="1" rowspan="1">A</td><td style="text-align: center;" colspan="1" rowspan="1">B</td><td style="text-align: center;" colspan="1" rowspan="1">C</td><td style="text-align: center;" colspan="1" rowspan="1">D</td><td style="text-align: center;" colspan="1" rowspan="1">E</td><td style="text-align: center;" colspan="1" rowspan="1">F</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">Lead Time</td><td style="text-align: center;" colspan="1" rowspan="1">10</td><td style="text-align: center;" colspan="1" rowspan="1">20</td><td style="text-align: center;" colspan="1" rowspan="1">30</td><td style="text-align: center;" colspan="1" rowspan="1">40</td><td style="text-align: center;" colspan="1" rowspan="1">50</td><td style="text-align: center;" colspan="1" rowspan="1">60</td><td style="text-align: center;" colspan="1" rowspan="1">210</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">종업원수</td><td style="text-align: center;" colspan="1" rowspan="1">5</td><td style="text-align: center;" colspan="1" rowspan="1">6</td><td style="text-align: center;" colspan="1" rowspan="1">7</td><td style="text-align: center;" colspan="1" rowspan="1">8</td><td style="text-align: center;" colspan="1" rowspan="1">9</td><td style="text-align: center;" colspan="1" rowspan="1">10</td><td style="text-align: center;" colspan="1" rowspan="1">45</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">기계가동시간</td><td style="text-align: center;" colspan="1" rowspan="1">25</td><td style="text-align: center;" colspan="1" rowspan="1">30</td><td style="text-align: center;" colspan="1" rowspan="1">40</td><td style="text-align: center;" colspan="1" rowspan="1">50</td><td style="text-align: center;" colspan="1" rowspan="1">60</td><td style="text-align: center;" colspan="1" rowspan="1">75</td><td style="text-align: center;" colspan="1" rowspan="1">280</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">생산면적</td><td style="text-align: center;" colspan="1" rowspan="1">320</td><td style="text-align: center;" colspan="1" rowspan="1">250</td><td style="text-align: center;" colspan="1" rowspan="1">420</td><td style="text-align: center;" colspan="1" rowspan="1">600</td><td style="text-align: center;" colspan="1" rowspan="1">700</td><td style="text-align: center;" colspan="1" rowspan="1">300</td><td style="text-align: center;" colspan="1" rowspan="1">2,590</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">원.부재료투입량</td><td style="text-align: center;" colspan="1" rowspan="1">2,500</td><td style="text-align: center;" colspan="1" rowspan="1">300</td><td style="text-align: center;" colspan="1" rowspan="1">420</td><td style="text-align: center;" colspan="1" rowspan="1">600</td><td style="text-align: center;" colspan="1" rowspan="1">250</td><td style="text-align: center;" colspan="1" rowspan="1">350</td><td style="text-align: center;" colspan="1" rowspan="1">4,420</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">직접재료비</td><td style="text-align: center;" colspan="1" rowspan="1">1,500,000</td><td style="text-align: center;" colspan="1" rowspan="1">6,000,000</td><td style="text-align: center;" colspan="1" rowspan="1">7,000,000</td><td style="text-align: center;" colspan="1" rowspan="1">5,000,000</td><td style="text-align: center;" colspan="1" rowspan="1">6,000,000</td><td style="text-align: center;" colspan="1" rowspan="1">3,200,000</td><td style="text-align: center;" colspan="1" rowspan="1">28,700,000</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">직접노무비</td><td style="text-align: center;" colspan="1" rowspan="1">1,600,000</td><td style="text-align: center;" colspan="1" rowspan="1">2,000,000</td><td style="text-align: center;" colspan="1" rowspan="1">3,000,000</td><td style="text-align: center;" colspan="1" rowspan="1">2,500,000</td><td style="text-align: center;" colspan="1" rowspan="1">3,000,000</td><td style="text-align: center;" colspan="1" rowspan="1">1,800,000</td><td style="text-align: center;" colspan="1" rowspan="1">13,900,000</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">직접경비</td><td style="text-align: center;" colspan="1" rowspan="1">2,000,000</td><td style="text-align: center;" colspan="1" rowspan="1">3,000,000</td><td style="text-align: center;" colspan="1" rowspan="1">1,500,000</td><td style="text-align: center;" colspan="1" rowspan="1">2,000,000</td><td style="text-align: center;" colspan="1" rowspan="1">1,600,000</td><td style="text-align: center;" colspan="1" rowspan="1">1,700,000</td><td style="text-align: center;" colspan="1" rowspan="1">11,800,000</td></tr></tbody></table></div> <div class="figure-img" data-ke-type="image" data-ke-style="alignCenter" data-ke-mobilestyle="widthOrigin"><img src="https://t1.daumcdn.net/cafeattach/1ZPvb/82ff2f51039f3e50a197429d0d72cf59f794b46f" class="txc-image" data-img-src="https://t1.daumcdn.net/cafeattach/1ZPvb/82ff2f51039f3e50a197429d0d72cf59f794b46f" data-origin-width="885" data-origin-height="682"></div>공통경비 배부 내역<div class="table-wrap"><table data-ke-type="table" data-ke-align="alignLeft" style="width: 100%; height: 780px;" border="1"><tbody><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">계정과목</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">금액</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">금액</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">금액</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">금액</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">금액</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">금액</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">합계</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">공통재료비</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">배부율</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0.00%</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">공통노무비</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">배부율</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0.00%</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">복리후생비</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">배부율</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0.00%</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">여비교통비</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">배부율</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0.00%</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">통신비</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">배부율</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0.00%</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">수도광열비</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">배부율</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0.00%</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">전력비</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">배부율</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0.00%</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">세금과공과금</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">배부율</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0.00%</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">지급임차료</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">배부율</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0.00%</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">감가상각비</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">배부율</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0.00%</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">무형자산상각비</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">배부율</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0.00%</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">지급수수료</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">배부율</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0.00%</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">소모품비</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">배부율</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0.00%</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">수선비</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">배부율</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0.00%</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">외주가공비</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">배부율</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0.00%</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">견본비</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">배부율</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0.00%</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">접대비</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">배부율</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0.00%</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">잡비</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">배부율</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">0.00%</td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1"></td></tr><tr style="height: 20px;"><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">합계</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">-</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">-</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">-</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">-</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">-</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">-</td><td style="height: 20px; text-align: center;" colspan="1" rowspan="1">-</td></tr></tbody></table></div>  <div class="figure-img" data-ke-type="image" data-ke-style="alignCenter" data-ke-mobilestyle="widthOrigin"><img src="https://t1.daumcdn.net/cafeattach/1ZPvb/2a8e8d7718393e85b7090aba441ffdcd1af24e13" class="txc-image" data-img-src="https://t1.daumcdn.net/cafeattach/1ZPvb/2a8e8d7718393e85b7090aba441ffdcd1af24e13" data-origin-width="1244" data-origin-height="288"></div> 보조부문 배부 내역<div class="table-wrap"><table data-ke-type="table" data-ke-align="alignLeft" style="width: 100%;" border="1"><tbody><tr><td style="text-align: center;" colspan="1" rowspan="1">보조부문명</td><td style="text-align: center;" colspan="1" rowspan="1">금액</td><td style="text-align: center;" colspan="1" rowspan="1">금액</td><td style="text-align: center;" colspan="1" rowspan="1">금액</td><td style="text-align: center;" colspan="1" rowspan="1">금액</td><td style="text-align: center;" colspan="1" rowspan="1">금액</td><td style="text-align: center;" colspan="1" rowspan="1">금액</td><td style="text-align: center;" colspan="1" rowspan="1">합계</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">수선부문</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">배부율</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">생산관리부문</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">배부율</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1">0.00%</td></tr><tr><td style="text-align: center;" colspan="1" rowspan="1">합계</td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td><td style="text-align: center;" colspan="1" rowspan="1"></td></tr></tbody></table></div>     문의처 : (주)한국경영회계연구원(공공기관 원가관리 진단 및 지도 / 제조기업 원가관리 진단 및 지도 / 종합병원 원가관리 진단 및 지도)☎ 032-240-6335대표원장 조현석 ☎ 010-2246-3953    <div class="figure-img" data-ke-type="image" data-ke-style="alignCenter" data-ke-mobilestyle="widthOrigin"><img src="https://t1.daumcdn.net/cafeattach/1ZPvb/a4b9b7842cbdaac22489b3f4134c27bc926093d7" class="txc-image" data-img-src="https://t1.daumcdn.net/cafeattach/1ZPvb/a4b9b7842cbdaac22489b3f4134c27bc926093d7" data-origin-width="988" data-origin-height="453"></div>      #원가관리, #제조기업, #재고자산, #조현석, #원가회계, #제조원가명세서, #원가계산, #원가분석, #원가진단, #원가진단사,#제품별 원가계산, #공정별 원가계산, #표준원가, #원가컨설팅, #CAMS, #원가관리사, #전산원가사, #공공기관 원가계산,#제조기업 원가계산, #종합병원 원가계산, #제품별 손익분기점 분석, #안산대학교