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張龍國 단국대학교 1984 論文集 Vol.18 No.-
The cost (Kosten) & expenditure (Aufwand)―expense (Ausgabe) was studied without identifying the difference in meaning between expenditure(Aufwand) and expense (Ausgabe) which had the direct relationship in transactional methodology in accounting. As the concept of Wertma¨ssige Kostenbegriff has contemporily become in contrast with the one of pagatorische Kostenbegriff, none-cost expenses are treated as Neutralaufwand and none-expense costs as Zusatzkosten. At the same time, expense as cost are identified into Zweckaufwand and costs as expense into Grundkosten. With historical change of accounting tendency in the above mentioned concepts in academic arena, this paper would study the concept called Zusatzkosten or Kalkulatorischer Kosten and it types―Kalkulatorischer Abschreibung, Kalkulatorischer Zins and Kalkulatorischer Wagniss,―and it would do the comparative difference between Zusatzkosten in Germany and inputed cost as oppertunity cost in America. Beyond the above mentioned Kalkulatorischer Kosten, this will try to explore the concept of invisible occurred expenses in business operations, and "invisible cost" incurred in production oriented operations. Next, the definition of "invisible cost (human capacity cost, maladjusted organizational cost, psychological cost, and information cost) is defined and its procticability to a real arena of accounting is analyzed. In addition to those new concepts of Kalkulatorischer Kosten, recognized semi-tax, pollution clearance cost, strike cost, information handling cost and software cost, are analyzed in connection with "invisible one" though they can't be included in the concept of Kalkulatorisher Kosten. The reason of inclusion of them in this analysis is as follows: it is expected that they can be treated as Zusatzkosten or Anderskosten in the business operation if every cost item in non-invisibles cost can be interpreted as it in one way or another in real world of accounting. Though earlier in introducing the Kalkulatorischer Kosten in Korea, the purpose of this paper is to establish the groundwork of theoretical proposition with the logical emphasis on the Kalkulatorischer Kosten in broad sense. This paper is hopefully intended at least adjust the German types of Kalkulatorischer Kosten to an environment of accounting in Korea with writer's academic sincerity.
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張龍國 단국대학교 1985 論文集 Vol.19 No.-
Although kalkulatorischer Zinsen is referred to as interest(cost) of capital, that coresponds to Zinsenkosten which occurs from equity capital and debt used for management objectives. The substance of cost in kalkulatorischer Zinsen has been studied since the end of 19 century, but consistent theoretical agreement of it is not made now. In the above context, the pros and cons can be described as follow; 1. Reason for inclusion 1) To have accounting follow the economic concept of cost. 2) To permit measuring of the relative economy of methods or machines. 3) To prove the correctness of preliminary estimates. 4) To distinguish between kinds of businesses or lines of sales in determining the profitableness of each. 5) To show for different departments the cost that aries from the use of capital. 6) To account properly for the time element in cost. 7) To determine the cost of capital in relation to large or small inventories. 8) To show when it is cheaper to buy or to manufacture parts of the factory product. 9) To compare the cost of owned with rented or leased plants. 10) To weigh different methods of financing 11) To secure uniform cost methods in trade associations. 12) To provide an inducement for increased production. 2. Reasons for noninclusion 1) Accounting cost need not be reconciled with economic cost. 2) Interest on investment dose not represent an actual outgo and therofore is not a cost. 3) Inclusion of interest on investment in cost inflates inventories and anticipates profit. 4) Interest is not necessary for the comparison of different methods. 5) If it is desirable to know the amount of interest in cost. it can be secured without putting it in the accounts. 6) It is impracticable to determine on what investment the interest should be computed or what rate of interest should be used. 7) Interest may cause a profit to be shown when no sales have been made. 8) Inclusion of interest in cost tends unduly to increase prices. 9) Interest is not a deciding or even an important factor in making cost comparisons. The author will take pros' position on the cost of kalkulatorischer Zinsen from pros' position with its following necessities; 1) Comparison of relative economic efficiency of different manufacturing methods, machines and etc. 2) Rating of attentive investments. 3) Classification of profits in line with dapartment and products. 4) Manufacturing of product which is considered with time factor. 5) Comparison of inventory policies. 6) Calculation of cost of subsidiary or profit center. 7) Classification Co.'s products and products from outside. 8) Clear recognition of idle equipment. 9) Establishment of sales policy. 10) Provision of surplus of profit from its outflow to outside. While the above kalkulatorischer Zinsen(legardless of the interest of debt and cost of capital) has been studied in the point of its calulating problems since the later part of 1970s, argument among the academicians and layman are going on, and its justification should be studied in the future.
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