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Bedrijfseconomie samenvatting H11 kostenstructuur
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In deze samenvatting wordt vaste en variabele kosten behandeld en de hoog-laag methode
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Beco H11 KostenstructuurGedrag vaste en variabele kosten bij toename productieomvang
Totale kosten Kosten per eenheid
Vaste kosten Blijven gelijk Dalen
Proportioneel variabele kosten Stijgen Blijven gelijk
Degressief variabele kosten Stijgen Dalen
Progressief variabele kosten Stijgen stijgen
Proportioneel variabele kosten = kosten die in totaal meer recht evenredig variëren
met de productieomvang, waardoor de kosten per eenheid gelijk blijven
Degressief variabele kosten = kosten die in totaal minder dan evenredig stijgen met
de productieomvang, waardoor de kosten per eenheid afnemen
Progressief variabele kosten = kosten die in totaal meer dan evenredig stijgen met
de productieomvang waardoor de kosten per eenheid toenemen
Verloop TVK, zie blz.
254 voor verloop VK
per eenheid en CK
1
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