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

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

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.