Management accounting: berekenen beslissen en beheersen
Dit Excel-bestand betreft de uitgewerkte opdrachten van hoofdstuk 8 van management accounting in semester 3.1 van de opleiding Finance & Control (= Bedrijfseconomie) / Accountancy. Het bestand bevat alle opdrachten die wij dienden te maken van hoofdstuk 8 voor dit vak.
Materiaal: (30% x €1.000.000) / €300.000 x 100% = 100%
Arbeid: (40% x €1.000.000) / €200.000 x 100% = 200%
Totaal: (30% x €1.000.000) / €500.000 x 100% = 60%
a) Kostprijzen toepassing meervoudige opslagmethode
Reiskoffer
Direct grondstof € 10.00
Direct arbeid € 10.00
Indirect materiaal 100% x €10 € 10.00
Indirect arbeid 200% x €10 € 20.00
Indirect totaal 60% x €20 € 12.00 +
= kostprijs reiskoffer € 62.00
Aktekoffer
Direct grondstof € 30.00
Direct arbeid € 10.00
Indirect materiaal 100% x €30 € 30.00
Indirect arbeid 200% x €10 € 20.00
Indirect totaal 60% x €40 € 24.00
= kostprijs reiskoffer € 114.00
b)
(15.000 x €62) + (5.000 x €114) = €1.500.000
, Vraagstuk 8.6
a) kostprijs Standaard-sierbloempot
Materiaal: (80.000/(2 x 40.000 + 1,2 x 2 x 30.000 + 1,5 x 2 x 16.000)) x 100% =
Arbeid: (280.000 / (7,50 x 40.000 + 12/60 x 50 x 30000 + 15/60 x 50 x 16000 )) x 100% =
Totaal: (350.000 / (9,50 x 40.000 + 12,40 x 30.000 + 15,50 x 16.000) x 100% =
Directe kosten:
Grondstofverbruik
Directe arbeid
Indirecte kosten:
Indirect materiaal
Indirect arbeid
Indirecte totale kosten
b)
Directe kosten Grondstof 1,2 x 2,00 = € 2.400
Arbeid (12/60) x 50,00 = € 10.000 +
€ 12.400
Indirecte kosten Grondstof 40% x €2,40 = € 0.960
Arbeid 35% x €10,00 = € 3.500
Overig 35% x €12,40 = € 4.340 +
€ 21.200
c)
Tarief magazijn 114.000 / (40.000 x 1 + 30.000 x 1,2 + 16.000 x 1,5) = € 1.14
Tarief fabricage 460.300 / (40.000 x 6/60 + 30.000 x 6/60 + 16.000 x 9/60) = € 48.968
Tarief verkoop (137.700 / (40.000 x 18 + 30.000 x 20 + 16.000 x 32)) x 100% = 7.5%
d)
Directe kosten: (zie a) € 9.50
Indirecte kosten:
Magazijn 1 x 1,14 € 1.14
Fabricage (6/60) x 49,00 = € 4.90
Verkoop 7,5% x 18,00 = € 1.35 +
€ 16.89
The benefits of buying summaries with Stuvia:
Guaranteed quality through customer reviews
Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.
Quick and easy check-out
You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.
Focus on what matters
Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!
Frequently asked questions
What do I get when I buy this document?
You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.
Satisfaction guarantee: how does it work?
Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.
Who am I buying these notes from?
Stuvia is a marketplace, so you are not buying this document from us, but from seller DeBesteSamenvattingen. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $3.21. You're not tied to anything after your purchase.
