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College aantekeningen bedrijfseconomie

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  • Course
  • Bedrijfseconomie
  • Institution
  • Fontys Hogeschool (Fontys)

Dit bestand beschikt over de fomules die van pas kunnen komen tijdens je tentamen. Zoals de winst berekenen via direct costing of absorption costing. Maar ook de omzet of de vooraad volgens de hiervoor genoemde manieren.

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Document information

  • November 28, 2022
  • 2
  • 2021/2022
  • Class notes
  • M. schenkius
  • All classes

Subjects

  • economie
  • direct costing
  • omzet
  • variabele kosten
  • dekkingsbijdrage
  • vaste kosten
  • absorption costing
  • bezettingsreslutaat
  • transactieresultaat
  • winst
  • verkoopprijs
  • afzet
  • totale variabele kosten
  • variabele koste

Written for

  • Fontys Hogeschool (Fontys)
  • Bedrijfskunde MER
  • Bedrijfseconomie
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Direct Costing (DC)
Omzet
Variabele kosten –
Dekkingsbijdrage
Vaste kosten -
Winst
Absorption Costing (AC)
K = C/N + V/W
C= constante kosten/vaste kosten
N = normale productie/afzet
V = totale variabele kosten
W = werkelijke productie/afzet
Bezettingsresultaat = (W-N) x C/N
Transactieresultaat = (verkoopprijs – K) x afzet
Bezettingsresultaat + transactieresultaat = winst (volgens absorption costing)




Omzet = afzet x verkoopprijs
Totale variabele kosten = afzet x variabele kosten per eenheid




Voorraad AC = (variabele productiekosten p.e. + vaste productiekosten p.e.) *
voorraad
Voorraad DC = variabele productiekosten p.e. * voorraad

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