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Samenvatting Kostencalculatie (MVP) - ALLEEN FORMULES - tentamencijfer: 8,9
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Alleen de formules!!! Tentamencijfer: 8,9 Er is ook een uitgebreide samenvatting beschikbaar!
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By: kubraxxx • 2 year ago
By: anke45689 • 2 year ago
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KOSTENCALCULATIE - FORMULESHoofdstuk 1 – kosten
Totale kosten constante kosten + totale variabele kosten
Variabele kosten totale variabele kosten / afzet
per stuk
Hoofdstuk 2 – kostprijs
Commerciële = fabricagekostprijs + verkoopkosten
kostprijs
Naïeve Totale verwachte kosten
delingscalculatie Totale verwachte productie
(kostprijs)
Integrale kostprijs Totale variabele
Totale constante
kosten
kosten
Verwachte
Normale bezetting
+ bezetting
C V
N + W
Differentiële Toename van kosten door incidentele order
kostprijs Aantal producten van incidentele order
Hoofdstuk 3 – Kostensoorten
Economische technische voorraad + voorkopen – voorverkopen
voorraad
Technische economische voorraad – voorkopen + voorverkopen
voorraad
Hoofdstuk 4 – DPM: capaciteit
Seizoensinvloed 4 x hoogste kwartaal – normale productie
Reservecapaciteit 4 x reservecapaciteit per kwartaal of reservecapaciteit per jaar
Ondeelbaarheid Rationele capaciteit – benodigde capaciteit
Capaciteitskosten Kosten rationele capaciteit / Normale productie
per product
Irrationele Totale of aanwezige capaciteit – rationele capaciteit
overcapaciteit
Rationele Rationele capaciteit – normale productie
overcapaciteit
,
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