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Samenvatting Basis Bedrijfseconomie hoofdstuk 12 t/m 16
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Samenvatting van het boek bedrijfseconomie hoofdstuk 12 t/m 16
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Bedrijfseconomie 2INHOUD
12 Kostenstructuur .................................................................................................................................................. 2
12.1 Kosten in relatie tot de productieomvang ...................................................................................................... 2
12.2 Variabele kosten ............................................................................................................................................. 2
12.3 Vaste kosten ................................................................................................................................................... 2
12.4 Schatting van kostenfunctie ............................................................................................................................ 2
12.5 Break-Evenpunt en veiligheidsmarge .............................................................................................................. 3
12.6 Veronderstellingen bij de break-evenanalyse ................................................................................................. 3
13 Kostenprijscalculatie ........................................................................................................................................... 4
13.1 Totale kosten en kosten per eenheid .............................................................................................................. 4
13.2 Absorption costing .......................................................................................................................................... 4
13.3 Direct costing .................................................................................................................................................. 5
13.4 Winstverschillen tussen absorption costing en direct costing ........................................................................ 5
14 Indirecte kosten .................................................................................................................................................. 5
14.1 Kostentoerekening .......................................................................................................................................... 6
14.2 deelcalculatiemethode ................................................................................................................................... 6
14.3 Equivalentiecijfermethode .............................................................................................................................. 6
14.4 Enkelvoudige opslagmethode ......................................................................................................................... 6
14.5 Meervoudige opslagmethode ......................................................................................................................... 6
15 Budgettering ....................................................................................................................................................... 7
15.1 Budgettering als beheersinstrument .............................................................................................................. 7
15.2 Masterbudget ................................................................................................................................................. 7
16 Verschillen analyse ............................................................................................................................................. 8
16.1 Flexibel budget................................................................................................................................................ 8
16.2 Opbrengstverschillen ...................................................................................................................................... 8
16.3 Kostenverschillen ............................................................................................................................................ 8
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, 12 KOSTENSTRUCTUUR
12.1 KOSTEN IN RELATIE TOT DE PRODUCTIEOMVANG
Constante kosten
Kosten die er altijd zijn, of je 0 of 1.000 producten maakt
Huur, Afschrijving, Loon, Energie
Variabele kosten
Kosten die veranderen als de productie toe of afneemt
Grondstoffen, Hulpstoffen
12.2 VARIABELE KOSTEN
Soorten variabele kosten
- Proportioneel
Als de variabele kosten evenredig stijgen met de afzet
- Progressief
Als de variabele kosten meer dan evenredig stijgen met de afzet
- Degressief
Als de variabele kosten minder dan evenredig stijgen met de afzet
12.3 VASTE KOSTEN
Verloop van totale vaste kosten ->
Kostengedrag bij toename van productieomvang:
Totale kosten Kosten per eenheid
Vaste kosten Blijven gelijk Dalen
Proportioneel variabele kosten Stijgen Blijven gelijk
12.4 SCHATTING VAN KOSTENFUNCTIE
Totale kosten = Vaste kosten + Aantal eenheden X Variabele kosten per eenheid
TK = CK + VK x aantal
Stappen Hoog-laagmethode
1. Zoek de hoogste en laagste productie
2. Deel deze door elkaar
3. Nu heb je de Variabele Kosten
4. Constante Kosten ->
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