原価




原価（げんか）とは、特定の目的を達成するために消費される経済的資源を貨幣で測定したものである（材料費以外の費用も含まれる）。誤った使い方であるが材料費のみを原価と表現する場合も有る。店が仕入れた費用のことも原価と呼ぶ[1]。



種類




  • 売上原価 - 当期の売上に対応する原価。仕入原価とは異なる。


  • 製造原価 - 当期に完成した製品に対応する原価。


  • 原価計算 - 主に工業簿記において、製造原価・売上原価を算出する手法。

    • 総合原価計算

    • 個別原価計算

    • 原価計算基準





脚注


[ヘルプ]




  1. ^ 三省堂 大辞林









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