Summary
Samenvatting HERKANSING Ondernemen 2 Financieel Management
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In dit document bevindt zich de volledige uitwerkingen van de opdrachten die in het herkansing tentamen komen van Financieel Management ondernemen 2!
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HERKANSING STOFTwee thema’s in financieel
1. Groei (rechterkant balans)
2. Investeringssommen
Hoofdstuk 2
Vijf methodes om indirecte kosten uit te rekenen
1. Primitieve opslagmethode
2. Verfijnde opslagmethode (Z.T.G)
3. Equivalanetiecijfermethode (Z.T.G)
4. Kostenplaatsenmethode (tijdrovend dus ook niet in tentamen)
5. Activity based costing (komt niet op tentamen)
Bij multiple choice worden deze 5 wel allemaal gevraagd, bv. Een rijtje met
welke hoort er niet thuis?
1. Primitieve opslagmethode
a) = 50%
b) = 33,33%
c) 200000 / (400000+600000 = 1 miljoen) = 20%
Stel je grondstoffen zijn 400
Lonen 900
Directe kosten zijn dan 1300 (400 + 900)
, Totale kosten A = 400 + 900 + (0,5 x 400) = 1500 —> methode 1 naar
grondstofkosten
Totale kosten B = 400 + 900 + (0,33 x 900) = 1600 —> methode 2 naar
loonkosten
Totale kosten C = 1300 + (0,2 x 1300) = 1560 —> methode 3 naar totale
directe kosten
2. Verfijnde opslagmethode
Een deel van de indirecte kosten houdt verband met lonen, een deel met
grondstof, een is niet terug te voeren en wordt genomen over de totale
kosten
A)
= 25%
60000/ 600000 = 10%
40000/ 1000000 = 4%
B)
400 x 0,25 = 100
900 x 0,1 = 90
1300 x 0,04 = 52
100 + 90 + 52 = 242
242 + 1300 (directe kosten) = 1542
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