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Samenvatting Management Accounting
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Een samenvatting van het vak management accounting, gegeven in de 3e bachelor TEW aan de KUL.
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By: juicypeelaers • 11 months ago
By: haroldcallewaert • 1 year ago
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HOOFDSTUK 1: INLEIDING ....................................................................................................................... 61. Accountinginformatie, financial en management accounting en de betrokken partijen ............... 6
2. Management accounting ................................................................................................................ 7
2.1. Cost accounting = kostprijsberekening ................................................................................... 7
2.2. Cost management ................................................................................................................... 7
2.3. Strategische langetermijnplanning ......................................................................................... 7
2.4. Operationele planning en budgettering .................................................................................. 7
2.5. Management controle............................................................................................................. 7
3. De wijzigende rol van de management accountant ........................................................................ 7
HOOFDSTUK 2: KOSTENBEGRIPPEN EN KOSTPRIJSCOMPONENTEN....................................................... 8
1. Kosten en kostprijs .......................................................................................................................... 8
2. Kostenindeling ................................................................................................................................. 8
2.1. Directe en indirecte kosten ..................................................................................................... 8
2.2. Vaste en variabele kosten ....................................................................................................... 9
2.3. Cost drivers .............................................................................................................................. 9
2.4. Productiekosten en niet-productiekosten .............................................................................. 9
3. Totale kostprijs .............................................................................................................................. 10
4. Integrale productiekostprijs .......................................................................................................... 10
4.1. Principe .................................................................................................................................. 10
4.2. Illustratie integrale productiekostprijs .................................................................................. 10
4.3. Verdeling van indirecte productiekosten over kostenplaatsen ............................................ 11
5. Schatten van kostenfuncties ......................................................................................................... 11
5.1. Classificatiemethode ............................................................................................................. 11
5.2. Engineering ............................................................................................................................ 12
5.3. Kwantitatieve analyse ........................................................................................................... 12
HOOFDSTUK 3: BREAK-EVENANALYSE .................................................................................................. 12
1. Basismodel..................................................................................................................................... 12
2. Meerdere kostenveroorzakers ...................................................................................................... 13
HOOFDSTUK 4: JOB ORDER COSTING.................................................................................................... 14
1. Job order costing ........................................................................................................................... 14
2. Capaciteitskosten .......................................................................................................................... 14
2.1. Beslissingen ........................................................................................................................... 15
HOOFDSTUK 5: KOSTPRIJSBEREKENING BIJ MASSAPRODUCTIE ........................................................... 15
1. Inleiding: stukproductie VS massaproductie ................................................................................. 15
2. Kostprijsberekening bij massaproductie ....................................................................................... 15
1
, 2.1. Process costing: uitgewerkt voorbeeld ................................................................................. 15
1. Kostprijsberekening bij massaproductie met gebruik van equivalente eenheden ....................... 16
3.1. Het gebruik van equivalente eenheden ................................................................................ 16
3.1.1. Voorbeeldsituaties ........................................................................................................ 16
HOOFDSTUK 6: ACTIVITY BASED COSTING ............................................................................................ 17
1. Tekortkomingen van bestaande kostprijssystemen...................................................................... 17
2. Activity based costing .................................................................................................................... 18
3. Time-driven activity based costing ................................................................................................ 19
3.1. Rate-based activity based costing ......................................................................................... 19
3.2. Time-driven activity based costing ........................................................................................ 19
4. Activity based management .......................................................................................................... 20
HOOFDSTUK 7: STANDAARDKOSTENCALCULATIE: KOSTPRIJSBERKENEING IN FUNCTIE VAN HET
TIJDSASPECT .......................................................................................................................................... 20
1. Actual costing VS standard costing ............................................................................................... 20
1.1. Kenmerken van actual en standard costing .......................................................................... 20
1.2. Het vaststellen van de standaardkostprijs ............................................................................ 21
1.3. Kostprijsberekening volgens standard en actual costing ...................................................... 22
1.4. Doelstellingen van standaardkostencalculatie ...................................................................... 23
HOOFDSTUK 9: VARIABELE KOSTPRIJSBEREKENING ............................................................................. 23
1. Inleiding ......................................................................................................................................... 23
2. Variabele kostprijsberekening ....................................................................................................... 23
3. Voordelen ...................................................................................................................................... 24
4. Throughput costing ....................................................................................................................... 24
HOOFDSTUK 10: DE VERWERKING VAN KOSTEN VAN AFGEKEURDE PRODUCTEN .............................. 25
1. Definities en methoden ................................................................................................................. 25
1.1. Situatie zonder beginvoorraad en met afgekeurde producten (zowel normaal als abnormaal
uitvalpercentage) .............................................................................................................................. 25
1.2. Situatie met beginvoorraad en met afgekeurde producten (zowel normaal als abnormaal
uitvalpercentage) .............................................................................................................................. 25
HOOFDSTUK 11: DIENSTVERLENENDE AFDELINGEN EN HUN KOSTEN ................................................. 25
1. Inleiding ......................................................................................................................................... 25
2. Definities en methoden voor de allocatie van de kosten van dienstverlenende afdelingen........ 25
2.1. Allocatiemethoden wanneer er geen onderlinge dienstverlenging is .................................. 25
2.2. Allocatiemethoden bij dienstverlenende afdelingen met onderlinge dienstverlening ........ 26
4. Dienstverlenende afdelingen: planning en controle ..................................................................... 26
5. Dienstverlenende afdelingen: besluitvorming .............................................................................. 26
2
,HOOFDSTUK 12: DE GEMEENSCHAPPELIJKE PRODUCTIEPROCESSEN EN HUN WERKING ................... 26
1. Definities........................................................................................................................................ 26
2. Kostprijsberekening van hoofdproducten..................................................................................... 27
2.1. De kostenverdeling op basis van een fysische maatstaf (= de fysische methode) ............... 27
2.2. De kostenverdeling in verhouding tot de opbrengstwaarde ................................................ 27
2.2.1. De verkoopwaardemethode ......................................................................................... 27
2.2.2. De netto verkoopwaardemethode ................................................................................ 27
2.2.3. De constante brutomargemethode .............................................................................. 27
3. De kostprijsberekening van hoofd -en bijproducten .................................................................... 27
3.1. Vermindering totale productiekosten ................................................................................... 27
3.2. Vermindering kosten van de verkochte goederen ................................................................ 27
3.3. Opbrengst .............................................................................................................................. 27
4. De verwerking van de kosten van afval......................................................................................... 27
DEEL 1: BESLUITVORMING .................................................................................................................... 28
1. Relevante kosten en opbrengsten ................................................................................................ 28
1.2. Make or buy beslissing .......................................................................................................... 28
2. Beperkende factoren ..................................................................................................................... 28
2.1. Knelpuntanalyse .................................................................................................................... 28
2.2. Lineaire programmering ........................................................................................................ 29
3. Theory of constraints..................................................................................................................... 29
3.1. Analyse van de productiecapaciteit ...................................................................................... 29
3.2. Optimaal gebruik van het knelpunt....................................................................................... 29
3.3. Planning productie in functie van het optimaal gebruik van het knelpunt........................... 29
3.4. Door acties de capaciteit van het knelpunt verhogen .......................................................... 29
3.5. Een dynamisch proces van continue bijsturing ..................................................................... 29
4. Prijsbeslissingen en kosteninformatie ........................................................................................... 30
4.1. inleiding ................................................................................................................................. 30
4.2. Rol van management accountingsinformatie bij beslissingen i.v.m. de verkoopprijs .......... 30
4.2.1. KORTE TERMIJN ............................................................................................................. 30
4.2.2. LANGE TERMIJN ............................................................................................................. 31
5. Beslissingen onder risico ............................................................................................................... 32
5.1. Beslissingen zonder informatie ............................................................................................. 32
5.2. Beslissingen met perfect informatie ..................................................................................... 32
5.3. Beslissing met verfijnde informatie ....................................................................................... 32
5.4. Beslissing met imperfecte informatie ................................................................................... 32
3
, 6. Activity based management .......................................................................................................... 32
6.1. Valkuilen bij de invoering van activity based management .................................................. 32
6.2. De winstgevendheid van producten ..................................................................................... 33
6.3. Kostenreductie ...................................................................................................................... 33
6.4. Prestatiemeting ..................................................................................................................... 33
7. Customer profitability analysis ...................................................................................................... 34
7.1. Het belang van Customer profitability analysis..................................................................... 34
7.2. Klanten en hun winstgevendheid .......................................................................................... 34
7.3. Het gebruik van customer profitability analysis .................................................................... 34
7.3.1. Verbeteringen................................................................................................................ 34
7.3.2. De levenscyclus van een klant ....................................................................................... 34
8. Target costing en life cycle costing................................................................................................ 35
8.1. Target costing ........................................................................................................................ 35
8.1.1. methodologie ................................................................................................................ 35
8.1.2. Target costing versus traditionele technieken .............................................................. 36
8.1.3. Eigenschappen van target costing ................................................................................. 36
8.2. Life cycle costing ........................................................................................................................ 36
8.2.1. Methodologie ................................................................................................................ 37
8.2.2. Eigenschappen............................................................................................................... 37
9. Kwaliteitskosten ............................................................................................................................ 37
9.1. Soorten kwaliteitskosten ....................................................................................................... 37
9.2. Meting van kwaliteitskosten ................................................................................................. 37
9.3. Relatie tussen de 4 kwaliteitssoorten ................................................................................... 38
10. De selectie en beoordeling van leveranciers............................................................................. 38
10.1. Leveranciersselectie en -beoordeling als onderdeel van het inkoopproces ..................... 38
10.1.1. Het inkoopproces .......................................................................................................... 38
10.2. Total cost of ownership ..................................................................................................... 39
10.3. Methodes van leveranciersbeoordeling............................................................................ 40
10.3.1. Losstaande financiële en niet-financiële indicatoren.................................................... 40
10.3.2. Gewogen puntenplan .................................................................................................... 40
10.3.3. Activity based vendor rating.......................................................................................... 40
DEEL 2: MANAGEMENTCONTROLE ....................................................................................................... 41
1. Managementcontrole: inhoud en definities ................................................................................. 41
2. Managementcontrole: de bouwstenen ........................................................................................ 41
2.1. Actiecontrole en gedragscontrole ......................................................................................... 41
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