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홍차넷
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추천
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- 회원들이 추천해주신 좋은 글들을 따로 모아놓는 공간입니다.
- 추천글은 매주 자문단의 투표로 선정됩니다.
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전체기타일상/생각꿀팁/강좌게임문학영화의료/건강문화/예술경제체육/스포츠과학철학/종교정치/사회요리/음식역사여행IT/컴퓨터음악창작사진
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| Date |
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| Name | 김비버 |
| Subject | 사업실패에서 배운 교훈, 매출 있는 곳에 비용 있다 |
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대학생 때 사업을 했던 적이 있습니다. 좋은 경험으로 남았지만, 피눈물 흘리며 회사를 떠나보내야 했고, 그로부터 경제적 이득을 얻지 못하였으니 결과적으로 실패입니다. 제가 실패한 이유를 하나만 뽑자면, '매출 - 비용 대응'의 회계처리 원칙을 처음부터 확립하지 않은 것이었습니다. 아무리 피곤하고 학업으로 바쁘더라도 반드시 잠들기 전 한 시간은 전표를 정리했어야 했습니다. 매출이 발생한 거래에는 반드시 비용이 수반됩니다. 은행 계좌이체 내역에 현금거래 내역이 찍힌다고 만족할게 아니라, 그 매출을 발생시키기 위해 제공된 용역에 대한 비용(변동비)은 그 매출발생 시점에 집계하고, 그와 함께 부채를 기록하며 추후 용역 대금을 실제 현금지급하는 시점에 부채를 갚아나가는 방식으로 전표를 구성했어야 했습니다. 나아가 직원급여 등 고정비는 발생주기의 가장 앞시점에 전액 비용처리하고, 이를 부채로 충당하는 것으로 기재 후 현금지급 시점에 그 부채를 상환하는 방식으로 전표를 구성하여 현금이 이체된 시점에야 뒤늦게 고정비의 존재를 인지하지 않도록 했어야 합니다. 이러한 체계가 갖춰져있지 않거나 자동화되지 않아 과도한 노동력이 소모된다면, 결국 지쳐 포기하게 되고 보다 ‘본질적’이라고 생각되는 영업 및 고객관리에 집중하게 되는데, 이러면 불안, 초조, 강박, 공황이 발생합니다. 회사가 실제로 돈을 벌고 있는지 아닌지 장표만으로는 신뢰할 수 없게 되어 항상 부도에 대한 두려움을 달고 살기 때문입니다. 또 장표에 찍혀 있는 영업이익을 신뢰할 수 없으므로 어떤 투자의사결정을 할 때 적정한 금액규모를 계산할 수 없고, 반드시 필요한 투자의 경우 어떤 금액을 지출하든 그로 인하여 부도상태가 발생하지 않을지 걱정하게 되어 제때 필요한 투자를 하지 못하는 문제가 발생합니다. 나아가 합리적인 과세액 범위를 특정할 수 없게 되어 세무서 근처만 가도 심장이 벌렁벌렁 뛰고 국세청 생각만 하면 자다가도 번쩍 일어나게 됩니다. 전 위의 모든 문제를 골고루 겪어가며 큰 스트레스를 받았고, 결국 지금처럼 살찐 사람이 되었습니다. 특히 우리 회사는 제가 로스쿨 입시 중에 있던 18년 7월경에서 로스쿨 신입생이 된 19년 2월경 사이의 기간동안 10배가량 무섭게 성장했습니다. 그런 상황에서 매출 – 비용 대응회계를 하지 않으면 당해 현금거래액 전액이 매출로 계상되고 비용은 전월 발생부분에 대한 현금지급액이 뒤늦게야 계상되는 결과 영업이익의 과다인식이 구조적으로 극대화됩니다. 사업을 처음 시작하던 때, 전 사실 그게 ‘사업’이라고는 생각하지 못하였고 앞으로 그 일이 20대의 절반을 잡아먹을 것이라고 상상도 못하였습니다. 그래서 초기에는 엑셀로, 나중에는 자체 개발 프로그램으로 서비스 오퍼레이션이 갖춰지자마자 바로 마케팅을 시작했습니다. 그러면 안 됐던 것입니다. 정보처리 체계가 일대일 대응의 회계처리 원칙을 자동화하여 반영할 역량이 없다면, 설령 당장 서비스를 제공하고 매출을 발생시킬 역량이 갖춰졌더라도 섣불리 제품을 시장에 런칭하면 안 된다는 뼈저린 교훈을, 많은 것을 잃고 난 다음에 얻었습니다. 서비스 오퍼레이션이 자동화된 시점에 실노동시간은 하루 두시간 미만으로 줄었지만, 매순간 희뿌연 재정 상황과 세금 걱정으로 불안에 시달렸고, 결국 로스쿨이냐 회사냐의 양자택일 상황이 되어 피눈물을 흘리며 회사를 필리핀 친구들에게 넘겨주고 나와야 했기 때문입니다. 이나모리 가즈오의 ‘회계경영’을 읽다가 “정확한 장부를 작성하고, 그 장부를 실시간으로 파악하지 못한다면 진정한 의미로 회사를 ‘경영’한다고 할 수 없다”는 취지의 구절을 보고 통렬히 반성하며 글을 적습니다. 제 글이 도움이 된다면 읽는 누군가께서는 제 경험을 거름삼아 같은 실수를 반복하지 않기를 바랍니다. 감사합니다. * Cascade님에 의해서 티타임 게시판으로부터 게시물 복사되었습니다 (2023-08-20 20:58) * 관리사유 : 추천게시판으로 복사합니다. Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view.php on line 133 Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view.php on line 146 Warning: Use of undefined constant vote - assumed 'vote' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view.php on line 161 28
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Warning: Use of undefined constant is_admin - assumed 'is_admin' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/lib.php on line 609
Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/lib.php on line 614
Warning: Use of undefined constant ismember - assumed 'ismember' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/lib.php on line 616
Warning: Use of undefined constant x - assumed 'x' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/lib.php on line 618
Warning: Use of undefined constant name - assumed 'name' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/lib.php on line 618
Warning: Use of undefined constant x - assumed 'x' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 612
Warning: Use of undefined constant name - assumed 'name' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 612
Warning: Use of undefined constant reg_date - assumed 'reg_date' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 620
Warning: Use of undefined constant ismember - assumed 'ismember' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 628
Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 628
Warning: Use of undefined constant HTTP_HOST - assumed 'HTTP_HOST' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 640
Warning: Use of undefined constant name - assumed 'name' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 644
Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 646
Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 646
Warning: Use of undefined constant HTTP_HOST - assumed 'HTTP_HOST' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/cmt_replace.php on line 3
Warning: Use of undefined constant ismember - assumed 'ismember' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 6
Warning: Use of undefined constant file_name - assumed 'file_name' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 28
Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 65
26805 class="iamcmt" style="display:none;"> Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 66
26805 class='vcm '>
Warning: Use of undefined constant x - assumed 'x' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 70
Warning: Use of undefined constant x - assumed 'x' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 71
Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 76
Warning: Use of undefined constant ismember - assumed 'ismember' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 117
Warning: Use of undefined constant ismember - assumed 'ismember' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 118
Warning: Use of undefined constant ismember - assumed 'ismember' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 119
Warning: Use of undefined constant ismember - assumed 'ismember' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 120
Warning: Use of undefined constant ismember - assumed 'ismember' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 121
26805'> whenyouinRome...
Warning: Use of undefined constant mod_date - assumed 'mod_date' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 133
Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 140
Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 140
Warning: Use of undefined constant reg_date - assumed 'reg_date' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 142
23/08/12 07:01
26805>삭제 주소복사
Warning: Use of undefined constant level - assumed 'level' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 150
확실히 사업은 아무나 하는게 아니군요.
회계 장부 처리도 이렇게 힘드니ㄷㄷㄷ
Warning: Use of undefined constant level - assumed 'level' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 158
Warning: Use of undefined constant password - assumed 'password' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 166
Warning: Use of undefined constant vote - assumed 'vote' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 171
Warning: Use of undefined constant vote - assumed 'vote' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 172
Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 173
Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 173
Warning: Use of undefined constant vote - assumed 'vote' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 173
1
회계 장부 처리도 이렇게 힘드니ㄷㄷㄷ
Warning: Use of undefined constant level - assumed 'level' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 158
Warning: Use of undefined constant password - assumed 'password' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 166
Warning: Use of undefined constant vote - assumed 'vote' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 171
Warning: Use of undefined constant vote - assumed 'vote' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 172
Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 173
Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 173
Warning: Use of undefined constant vote - assumed 'vote' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 173
1
26805>
26805>
