Summary
Samenvatting Overzicht fabrieksjournaalposten
- Course
- Institution
Een overzicht van de fabrieksjournaalposten.
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Seller
Followdemilouwers
Reviews received
Content preview
Kosten van menselijke arbeid Loonlijst
240 Tussenrekening lonen € ………
A/150 Af te dragen loonheffingen € ………
A/186 Af te dragen pensioenpremies
A/152 Te betalen nettolonen € ………
Uitbetaling (diverse)
1…. Te betalen/af te dragen € ………
A/110 Bank € ………
Loonverdeelstaat
410 Directe lonen € ………
411 Indirecte lonen € ………
A/240 Tussenrekening lonen € ………
600 Fabricagerekening € ………
411 Indirecte personeelskosten € ………
A/280 Tussenrekening personeelskstn € ………
Sociale lasten
412 Sociale lasten € ………
A/150 Af te dragen loonheffingen € ………
A/152 Te bet. vak. Lonen en toesla € ………
A/153 Te bet. pensioenpremies € ………
A/154 Te bet. vergoedingen werkn. € ………
, Fabricage
Grondstoffenverbruik
400 Verbruik grondstoffen € ………
A/300 Voorraad grondstoffen € ………
Of
600 Vebruik grondstoffen € ………
A/300 Voorraad grondstoffen € ………
Kosten verdeel en dekking staat
Eerst verdeelde kosten
5… Kosten afdeling …. € ………
5… Kosten afdeling …. € ………
5… Enz…. € ………
A/499 Overboekingsrekening € ………
Doorbelasting aan andere afdelingen
5… Kosten afdeling …. € ………
5… Kosten afdeling …. € ………
5… Enz….
A/5… Dekking afdeling … € ………
Doorbelasting fabricage/verkoop
5… Fabricagerekening € ………
8… Verkooprekening € ………
A/5… Dekking afdeling Fabricage € ………
A/5… Dekking afdeling Verkoop € ………
Budget
5... Te dekken budget …… € ………
A/5…. Budget ….. € ………
Tarief voor gemengd budget uitrekenen:
TC = Constante kosten / Normale productie = ……
TV = Variabele kosten / Verwachte productie = …… +
…… Gemengd budget
Nacalculatorisch gemengd budget: (N x TC) + (HV x TV)
Nacalculatorische dekking: (HW X TT)
Werkelijke kosten Budgetresultaat Gemend budget Bezettingsresultaat Dekking
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