Exam (elaborations)
A Kosten- und Leistungsrechnung Repetitorien Kapitel 4 WS21
- Course
- Institution
A Kosten- und Leistungsrechnung Repetitorien Kapitel 4 WS21 mit Lösungen
[Show more]
Seller
Follow
jujubaerenfaller
Content preview
Cost Accounting - Repetitorien Lösungen -Aufgaben zu Kapitel 4:
1.
2.
1
Dipl.-Volksw. Dr. Hans-Peter Dinse
, Cost Accounting - Repetitorien Lösungen -
3.
a)
b)
Typische Kriterien industrieller Fertigung, die sich für die Bildung von Äquivalenzziffern
eignen, sind, z. B.:
■ Materialeinsatz
■ Fertigungszeit
4.
a)
KF1 KF2 KF3 KVw+KVt
k = Materialkosten pro Stück + + + +
xp1 xp2 xp3 xa
10.800 € 18.630 € 18.200 € 9.920 €
k = 8 €/Stück + + + +
1.500 Stück 1.350 Stück 1.300 Stück 1.240 Stück
k = 8,00 €/Stück + 7,20 €/Stück + 13,80 €/Stück + 14,00 €/Stück + 8,00 €/Stück = 51,00 €/Stück
b)
wertmäßige Lagerbestände:
• nach erster Produktionsstufe (Halbfabrikat 1): 150 Stück • 15,20 €/Stück = 2.280 €
• nach zweiter Produktionsstufe (Halbfabrikat 2): 50 Stück • 29,00 €/Stück = 1.450 €
• nach dritter Produktionsstufe (Fertigfabrikat): 60 Stück • 43,00 €/Stück = 2.580 €
2
Dipl.-Volksw. Dr. Hans-Peter Dinse
The benefits of buying summaries with Stuvia:
Guaranteed quality through customer reviews
Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.
Quick and easy check-out
You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.
Focus on what matters
Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!
Frequently asked questions
What do I get when I buy this document?
You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.
Satisfaction guarantee: how does it work?
Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.
Who am I buying these notes from?
Stuvia is a marketplace, so you are not buying this document from us, but from seller jujubaerenfaller. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $7.62. You're not tied to anything after your purchase.
Can Stuvia be trusted?
4.6 stars on Google & Trustpilot (+1000 reviews)
56880 documents were sold in the last 30 days
Founded in 2010, the go-to place to buy study notes for 15 years now