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Oplossing oefening 5-4 Kist
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Oplossing opgave 5-4 p. 385 uit het handboek Management Accounting (Everaert, Hoozéé & Bruggeman, 2022) Kostenverdeelstaat en extracomptabele resultaatbepaling
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Opgave 5-4 Oefening Kist p. 385 Hoofdstuk 5 in Handboek Management Accounting IntersentiaOpgave 5-4 Oefening Kist: kostenverdeelstaat
Bron: Everaert, P., Bruggeman, W., & Hoozée, S. (2022). Handboek management accounting. Twaalfde editie Antwerp:
Intersentia.
Opgave:
Een onderneming assembleert twee types houten kisten, namelijk type Dolla en type Pika. Het type Dolla wordt vooral
machinaal geassembleerd en het type Pika is een robuuster model en wordt manueel geassembleerd. De onderneming
maakt gebruik van de kostenplaatsen: huisvesting, administratie, planning, magazijn, intern transport, assemblage
Dolla, assemblage Pika en verkoop. Voor beide types is er een kostendrager.
Gegevens: zie pagina’s 385 – 387
Gevraagd:
1. Stel de kostenverdeelstaat op
2. Bereken de totale winst voor de producten Dolla en Pika
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