계획사업을 위한 추정 제조 원가 명세서와 추정 손익 계산서 작성 : 동업계의 실적 자료를 이용하는 방법을 중심으로

Preparation of Pro Forma Manufacturing Cost, and Profit and Loss Statements Using Historical Data of the Same Industry

The purpose of this paper is to present how to prepare pro forma manufacturing cost, and profit and loss statements using the historical data of the industry to which the project under consideration belong to. This approach is proposed because it is relatively simple compared with possible alternative methods. The approach proposed here can be used in countries other than Korean if relevant historical data is available. An example is shown.