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°í°¡ÁÖÅÃÀ̶ó ÇÏ´õ¶óµµ ¾çµµÂ÷ÀÍ °è»ê¹ýÀÌ ´Þ¶óÁý´Ï´Ù.
Áï,
¾çµµ¼Òµæ¼¼ °è»ê±¸Á¶ = ÃѼöÀÔ±Ý¾× - ÇÊ¿ä°æºñ = ¾çµµÂ÷ÀÍ - Àå±âº¸À¯Æ¯º°°øÁ¦ = ¾çµµ¼Òµæ±Ý¾× - ±âº»°øÁ¦ = °ú¼¼Ç¥ÁØ * ¼¼À²
°í°¡ÁÖÅÃÀÇ ¾çµµÂ÷ÀÍ= ÀϹÝÀûÀÎ ¾çµµÂ÷ÀÍ * (¾çµµ°¡¾× - 6¾ï¿ø)/¾çµµ°¡¾×
°í°¡ÁÖÅÃÀÇ Àå±âº¸À¯Æ¯º°°øÁ¦¾× = ÀϹÝÀûÀÎ Àå±âº¸À¯Æ¯º°°øÁ¦¾× * ¾çµµ°¡¾× - 6¾ï¿ø)/¾çµµ°¡¾×
±×·¯¹Ç·Î Åõ±âÁö¿ª¿¡ ÇØ´çÇÏ´Â ¸ñµ¿¾ÆÆÄÆ® 35ÆòÀ» 10¾ï¿¡ ¸Åµµ ÇÏ¿´´Ù¸é ´ÙÀ½°ú °°ÀÌ °è»êµË´Ï´Ù.
(´Ü, Ãëµæ°¡¾× 5¾ï, Ãëµæ¼¼/µî·Ï¼¼/º¹ºñ 5õ, 1°¡±¸ 1ÁÖÅÃ, 5³â º¸À¯)
¾çµµÂ÷ÀÍ = 4.5¾ï * (4¾ï/10¾ï) = 1.8¾ï
Àå±âº¸À¯Æ¯º°°øÁ¦¾× = ¾çµµÂ÷ÀÍ * 25% = 0.45¾ï
(¾ÆÆÄÆ®ÀÇ °æ¿ì·Î Àü¿ë¸éÀû 45Æò ÀÌÇÏÀÌ°í 5³âÀÌ»ó 10³â¹Ì¸¸ º¸À¯½Ã ¾çµµÂ÷ÀÍÀÇ 25% °øÁ¦)
¾çµµ¼Òµæ±Ý¾× = ¾çµµÂ÷ÀÍ - Àå±âº¸À¯Æ¯º°°øÁ¦±Ý¾× = 1.8-0.45=1.35¾ï
°ú¼¼Ç¥ÁØ = ¾çµµ¼Òµæ ±Ý¾× - ±âº»¼Òµæ°øÁ¦(¿¬°£ 250¸¸¿ø ---> ¹«½Ã)
¾çµµ¼Òµæ¼¼ = 1710¸¸ + [(13500-8000)*36%] = 1710+1980 = 3690 ¸¸¿ø
¿¹Á¤½Å°í Çϸé 10% ÇÒÀÎÇØ ÁÜ.
´Ù¸¸, ¾çµµ¼Òµæ¼¼ÀÇ 10%´Â Áֹμ¼·Î º°µµ ºÎ´ãÇÏ¿©¾ß ÇÔ.
¾çµµ¼¼À²Àº °ú¼¼Ç¥ÁØÀÌ 8õ¸¸¿ø ÀÌ»óÀ̸é 1710¸¸¿ø + 8000¸¸¿ø ÃÊ°ú±Ý¾×ÀÇ 36%ÀÓ.