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Samenvatting Budgettering toets
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H14 uit basisboek bedrijfseconomie, H10 en H23 uit boek marketingcommunicatiestrategie +Sheets
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BudgetteringH14.
Budget is een geïntegreerd onderdeel van planning en control. Budget is kwantitatieve vertaling van
geplande activiteiten voor een komende periode.
Functies van budget: plannen/communicatie, coördinatie/ taakstelling en autorisatie/ evaluatie en
verantwoording.
Masterbudget: totale budget van een onderneming. Obv verkoopbudget resulteert in verwachte
winst, liquiditeit en financiële positie.
Vast, variabel en gemengde kostenbudgetten.
Budgetverschil= (Qs*Ps)-(Qw*Pw).
Qs =werkelijke productie *standaardhoeveelheid per eenheid.
Ps= standaardprijs per eenheid
,Antw 14.8:
Week2
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