The present disclosure relates to a communication technique for convergence of a 5G communication system for supporting a higher data transmission rate beyond a 4G system with an IoT technology, and a system therefor. The present disclosure may be applied to an intelligent service (for example, smart home, smart building, smart city, smart car or connected car, health care, digital education, retail business, security and safety-related service, etc.) on the basis of a 5G communication technology and an IoT-related technology. The present disclosure relates to a method of a terminal, the method comprising the steps of: determining a path loss reference beam on the basis of whether information indicating the path loss reference beam is received; obtaining a path loss on the basis of the path loss reference beam; obtaining a power headroom (PH) on the basis of the path loss; and transmitting a power headroom report (PHR) including the PH.