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Samenvatting Bedrijfsbeheer - Deel 3 Cost Accounting
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Bedrijfsbeheer Deel 3
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By: ahmedeh • 4 year ago
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BBedrijfsbeheer
DEEL 3 – COST ACCOUNTING
KAREL-DE-GROTE HOGESCHOOL | DOCENT: M. BERGEN
, 3.1. INLEIDING
Wanneer men vraagt bereken “de kostprijs” ondervindt men enkele problemen. Er is
onvoldoende informatie voor de berekening van je kostprijs. Wat met de
fabricagekosten, verkoopkosten, beheerkosten…
3.1.1. DOEL VAN KOSTPRIJSBEREKENING
1. Wettelijke verplichting
– Een onderneming moet de producten in voorraad waarderen aan
vervaardigingsprijs (vraag: FKP of VKP?)
2. Ondersteunen van beleids- en planningsbeslissingen
– Welke producten houden we in ons assortiment?
– Welke productielijnen gaan we uitbreiden?
– Is de distributie via internet winstgevend?
– Is de verkoop van onze producten in Frankrijk rendabel?
– Wat is de winstgevendheid van de private labels?
3. Basisinformatie bij interne doorrekening systemen
– Met het oog op het juiste gebruik van interne diensten kunnen
ondernemingen werken met interne doorrekeningen aan gebruikers binnen
de onderneming.
• Voorbeeld: IT diensten aanrekenen aan de afnemende gebruikers.
4. Basisinformatie bij de bepaling van de verkoopprijs
1
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