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oefeningen lesweek 5

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Collegedictaat van 6 pagina's voor het vak Bedrijfseconomie aan de Artevelde (opgave + uitwerking)

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  • December 9, 2022
  • 6
  • 2022/2023
  • Class notes
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Toepassing 1 D16




Gevraagd:
Bereken het prijsverschil voor de materialen
Stap 1: Wat is de standaardprijs per kg ?
Ps = 12 euro

Stap 2: Wat is de werkelijke prijs per kilo ?
Pw = 10 euro

Stap 3: Berkeen de prijsvariantie via de formule
(PS – PW) x QW = (Standaardprijs – werkelijke prijs) x werkelijke hoeveelheid

(12 €/kg – 10€/kg) x 20 000 kg= 40 000 € (nadelijke prijs)

Bereken het hoeveelheidsverschil (efficiëntie) voor de materialen

Stap 1: Bereken hoeveel grondstoffen had mogen gebruikt worden voor de werkelijk
geproduceerde eenheden?
50 000 kg  200 stuks maar ik heb 100 stuks nodig dus 50 000 /2 = 25 000 kg

Stap 2: Hoeveel grondstoffen werden werklijk vebruikt?
20 000 kg (gegeven)

Stap 3: Bereken de hoeveelheidsvariantie via de formule
(Qs (w) – Qw) x Ps = (Standaard hoeveelheden (gemaakt voor het werkelijk aantal) –
werkelijke hoeveelheid) x standaardprijs

(25 000 – 20 000) x 12 = 60 000

, Voer de budgetcontrole uit

Stap 1: Wat was de totale toegestane kost ? Qs(w) x Ps
25 000 x 12 = € 300 000

Stap 2: Wat is de totale werkelijke kost ? Qw x Pw
20 000 kg x 10 €/kg = € 200 000

Stap 3: Bereken het verschil
€300 000 – €200 000 = € 100 000 ( 40 000 + 60 000 = 100 000)

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