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¿ì¸®¾ÆÆÄÆ® °Ô½ÃÆÇÀº º»ÀÎÀÌ »ì°í ÀÖ´Â ¾ÆÆÄÆ®³ª Áö¿ªÀ» ¼Ò°³ÇÏ´Â °ø°£ÀÔ´Ï´Ù.
¿ì¸®¾ÆÆÄÆ®, ¿ì¸®µ¿³×ÀÇ °³¹ßÈ£Àç, ÇöÀå¼Ò½Ä, ÁÖ°Åȯ°æ µî ÀÚ¶ûÇÏ°í ½ÍÀº °ÍÀÌ ÀÖ´Ù¸é ¸¶À½²¯ »Ë³»º¸¼¼¿ä!
1) ¾çµµÂ÷ÀÍ = ¾çµµ°¡¾× - Ãëµæ°¡¾× - ±âŸÇÊ¿ä°æºñ(µî·Ï¼¼,Ãëµæ¼¼,Áß°³¼ö¼ö·á,¼ö¼±ºñµî) = 26000¸¸ - 16000¸¸ - 550¸¸ = 9450¸¸
2) ¾çµµ¼Òµæ±Ý¾× = ¾çµµÂ÷ÀÍ - Àå±âº¸À¯Æ¯º°°øÁ¦(3³â¹Ì¸¸À̹ǷΠÇØ´ç¾ø½¿) = 9450¸¸
3) °ú¼¼Ç¥ÁØ = ¾çµµ¼Òµæ±Ý¾× - ¾çµµ¼Òµæ±âº»°øÁ¦(250¸¸¿ø/³â)= 9450 - 250¸¸ = 9200¸¸
4)¾çµµ¼Òµæ¼¼ °øÁ¦³»¿ª : ÃëµæÈÄ2³âÀÌ»ó ~ 3³â¹Ì¸¸À̹ǷΠ´©Áø¼¼À²(9 ~ 36%) °¡¿îµ¥ °ú¼¼Ç¥ÁØÀÌ 8000¸¸¿ø ÃÊ°úÇϹǷΠ36%¼¼À² Àû¿ë(´©Áø°øÁ¦1170¸¸¿ø) .....¾çµµ¼Òµæ¼¼ »êÃâ¼¼¾× = °ú¼¼Ç¥ÁØ x ¼¼À² - ´©Áø°øÁ¦¾× = 9200 ¸¸ x 0.36 - 1170¸¸ = 2142¸¸
5) ¾çµµÀÏÀÌ ¼ÓÇÏ´Â ´ÞÀÇ ´ÙÀ½´Þ ¸»ÀϱîÁö ¾çµµ¼Òµæ¼¼ ¿¹Á¤½Å°íÇÒ°æ¿ì ¼¼¾×ÀÇ 10% ¼¼¾×°øÁ¦ :
µû¶ó¼ ¾çµµ¼Òµæ¼¼ = 2142¸¸ - 214¸¸ = 1928¸¸¿ø (ÀÚÁø³³ºÎÇÒ ¾çµµ¼¼¾×)
°ü·Ã ¾ÆÆÄÆ® Æ÷Åä°¶·¯¸®
°ü·Ã ¾ÆÆÄÆ® ½Ã¼¼º¸±â
¼ÒÀçÁö |
¾ÆÆÄÆ®¸í |
°ø±Þ¸éÀû (§³) |
¸Å¸Å°¡ |
Àü¼¼°¡ |
¿ù¼¼°¡ |
ÇÏÇÑ°¡ |
»óÇÑ°¡ |
ÇÏÇÑ°¡ |
»óÇÑ°¡ |
º¸Áõ±Ý |
¿ù¼¼ |
±¸·Îµ¿ |
Çö´ë¿¬¿¹ÀÎ |
56 |
44,000 |
46,500 |
19,500 |
21,500 |
2,000 |
70 |
±¸·Îµ¿ |
Çö´ë¿¬¿¹ÀÎ |
69 |
49,500 |
52,500 |
23,000 |
25,000 |
3,000 |
85 |
±¸·Îµ¿ |
Çö´ë¿¬¿¹ÀÎ |
93 |
56,500 |
59,250 |
31,500 |
33,500 |
3,000 |
118 |
±¸·Îµ¿ |
Çö´ë¿¬¿¹ÀÎ |
102 |
62,000 |
65,500 |
35,000 |
38,500 |
3,000 |
138 |