Totale kosten bij een bedrijfsdrukte – (zelfde bedrijfsdrukte/productie x variabele kosten per
eenheid)
Totale contstante kosten =
Normale bezetting x tarief constante kosten per product
Berekening break-even point (omzet);
1. Winstvergelijking
Verkoopopbrengst – totale kosten = nettowinst
of
Verkoopopbrengst – totale variabele kosten – totale vasten kosten = nettowinst
of
Verkoopopbrengst = totale variabele kosten + totale vaste kosten + nettowinst.
Dus
Aantal producten om quitte te spelen = vaste kosten + 0 / winst p.product
2. Dekkingsbijdragebenadering
Per product % van verkoop
Verkoopprijs 2.50 100%
Variabele kosten 1,00 40%
Dekkingsbijdrage 1.50 60%
Contribution-marge ratio = 60% > 0.6
Break-even verkoop in hoeveelheden =
Vaste kosten + 0 (= nettowinst) / dekkingsbijdrage per product
Break-even verkoop in euro =
Vaste kosten + 0 (=nettowinst) / contribution-margin ratio
1
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 Anita01. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $3.25. You're not tied to anything after your purchase.
