Nederlandse samenvatting van hoofdstuk 7 t/m 11 van het boek Horngren's Cost Accounting. Deze samenvatting is gebruikt voor het vak management and cost accounting 1 op hogeschool Inholland.
SOLUTIONS MANAUAL for Horngren's Cost Accounting: A Managerial Emphasis, 9th Canadian Edition. by Datar, Rajan, Beaubien & Janz All Chapters A+
SOLUTIONS MANAUAL for Horngren's Cost Accounting: A Managerial Emphasis, 9th Canadian Edition. by Datar, Rajan, Beaubien & Janz. (Complete 23 Chapters).
TEST BANK for Horngren's Cost Accounting: A Managerial Emphasis, 9th Canadian Edition by Datar Srikant, Rajan Madhav, Beaubien Louis & Janz Steve. ISBN 978-0-13-6551485. (All 23 Chapters in 2259 Pages...
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Hogeschool InHolland (InHolland)
Bedrijfseconomie/Accountancy Jaar 2
Management and cost accounting
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Management & Cost accounting
Inhoudsopgave
H7 flexible budgets, direct-cost variances, and management control..............................................................3
1 Static budgets and static budgets variances.....................................................................................................3
2 Flexible budgets.................................................................................................................................................3
3 Flexible-budget Variances and Sales-Volume Variance.....................................................................................4
4 Standard Cost for Variance Analysis..................................................................................................................4
5 Price Variances and Efficiency Variances for direct-Cost Inputs........................................................................4
6 Management’s Use of Variances.......................................................................................................................5
H8 flexible budget, overhead Cost Variances, and Management control.........................................................5
1 Planning of variable and fixed Overhead Costs.................................................................................................5
2 Standard costing at Webb Company.................................................................................................................6
3 Variable Overhead Cost Variances....................................................................................................................6
4 Fixed Overhead Cost Variances.........................................................................................................................7
5 Integrated Analysis of Overhead Cost Variances..............................................................................................8
6 Production-Volume Variance and Sales-Volume Variance................................................................................8
7 Variance Analysis and Activity-based Costing...................................................................................................8
8 Overhead Variances in Nonmanufacturing Settings.........................................................................................8
H9 Inventory Costing and Capacity Analysis................................................................................................... 9
1 variable and Absorption Costing.......................................................................................................................9
2 Variable vs. Absorption Costing: Operating Income and Income Statements..................................................9
3 Absorption Costing and Performance Measurement........................................................................................9
4 Comparing Inventory Costing Methods...........................................................................................................10
5 Denominator-Level Capacity Concepts and Fixed-Cost Capacity Analysis......................................................10
6 Choosing a Capacity Level...............................................................................................................................11
7 planning and Control of Capacity Costs...........................................................................................................12
H10 Determining How Costs Behave............................................................................................................ 12
1 Basic Assumptions and Examples of Cost Functions.......................................................................................12
2 Identifuing Cost Drivers...................................................................................................................................13
3 Cost Estimation Methods.................................................................................................................................14
4 Estimating a Cost Function Using Quantitative Analysis.................................................................................15
5 Evaluating and Choosing Cost Drivers.............................................................................................................16
6 Nonlinear Cost Functions.................................................................................................................................16
7 Data Collection and Adjustment Issues...........................................................................................................17
H11 Decision Making and Relevant Information........................................................................................... 17
1 information and the Decision Process.............................................................................................................17
,2 The concept of Relevance................................................................................................................................18
3 Insourcing-Versus-Outsourcing and Make-or-Buy Decisions..........................................................................19
4 Product-Mix Decisions with Capacity Constraints...........................................................................................20
5 Bottlenecks, Theory of Constraints and Throughput-Margin Analysis............................................................20
6 Customer Profitability and Relevant Costs......................................................................................................21
7 Irrelevance of Past Costs and Equipment-Replacement Decisions..................................................................21
, Week 1
H7 flexible budgets, direct-cost variances, and management control
1 Static budgets and static budgets variances
- Variance (afwijking) is het verschil tussen werkelijke resultaten
(actual results) en verwachte prestaties (expected/budgeted
performance). (Variance betekend 2 kolommen van elkaar
afhalen!)
- Management by exception: de aandacht vestigen op gebieden
die niet werken zoals verwacht (gebudgetteerd).
- A static (master) budget is gebaseerd op het geplande verkoop
aan het begin van de budgetperiode. (verwachte)
- A static budget variance = actual results - static budget
= werkelijk - verwacht
- Favorable variance: positief verschil
- Unfavorable variance: negatief verschil
- Level 0 houd de minste vergelijkingen in. (hoogste level) (verschil
tussen actual operating income en static-budget operating income).
- Levels 1-2-3 zijn level 0 + meer vergelijkingen
-
Gebruik de nummers boven de kolom
2 Flexible budgets
- Een flexible budget berekend met werkelijke eenheden en
gebudgetteerde prijzen
- Het flexible budget wordt aan het einde van de periode opgesteld,
nadat de werkelijke eenheden bekent zijn.
- Het flexible budget is het hypothetische budget dat aan het begin
van de budgetperiode zou zijn opgesteld als het bedrijf de werkelijke
eenheden voor de periode correct had voorspeld.
- Bereken het flexible budget in drie stappen:
1. Identificeer de werkelijke hoeveelheden. (actual quantity of
output)
2. Bereken het flexible budget voor de opbrengsten.
3. Bereken het flexible budget voor de kosten.
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