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Samenvatting Management 1 - theorie periode 3 en 4 (Management Accounting)
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Een samenvatting van de theorie van management 1 uit periode 3 en 4 (management accounting) van toegepaste informatica aan kdg.
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MANAGEMENT1:MANAGEMENT
ACCOUNTING
P3+4
KDG | 2021-22
,Inhoudsopgave
1.1 Inleiding .............................................................................................................................................. 5
1.2 Het begrip “Kostprijs” & “Kosten” ............................................................................................................. 6
1.2.1 Doel ............................................................................................................................................................ 7
1.2.2 3 types kosten ............................................................................................................................................ 8
1.2.3 kostprijzen .................................................................................................................................................. 9
1.2.4 Voorbeeldoefening Chrysalis .................................................................................................................... 10
1.2.5 Voorraden GS, HS versus afgewerkt product ........................................................................................... 12
1.2.6 Waardering van voorraden ...................................................................................................................... 12
1.3 Vaste versus variabele kosten ................................................................................................................. 13
1.3.1 Definities .................................................................................................................................................. 13
1.3.2 Terug naar uitgangsvoorbeeld ................................................................................................................. 14
1.3.3 Totale FKP – FKP/E.................................................................................................................................... 15
1.3.4 Grafische voorstelling ............................................................................................................................... 15
1.4 Directe versus indirecte kosten ................................................................................................................ 16
1.4.1 Probleemstelling....................................................................................................................................... 16
1.4.2 Definities .................................................................................................................................................. 17
1.4.3 Uitgangsvoorbeeld ................................................................................................................................... 18
1.4.4 Voorbeeldoefening ................................................................................................................................... 18
1.4.5 Niet gelijk aan var. versus vast! ................................................................................................................ 19
1.4.6 Evolutie ..................................................................................................................................................... 20
1.5 Gebruik van kosteninformatie bij het nemen van beleidsbeslissingen ...................................................... 20
1.5.1 Full costing vs direct costing ..................................................................................................................... 20
1.5.2 Break-even analyse .................................................................................................................................. 22
1.5.2.1 Begrip ................................................................................................................................................ 22
1.5.2.2 Berekening ......................................................................................................................................... 23
1.5.2.3 Uitgangsvoorbeeld ............................................................................................................................ 23
1.5.2.4 Uitbreidingen ..................................................................................................................................... 26
1.5.2.5 Tekortkomingen................................................................................................................................. 27
1.5.2.6 Probleemstelling ................................................................................................................................ 27
1.5.3 Make or buy ............................................................................................................................................. 29
1.5.3.1 Beslissingscriteria .............................................................................................................................. 29
1.5.3.2 Begrip marginale of differentiële kosten ........................................................................................... 29
1.5.3.3 Uitgangsvoorbeeld ............................................................................................................................ 29
1.5.4 Intermezzo budgetteren en pricing .......................................................................................................... 33
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,1.6 Activity based costing ............................................................................................................................. 34
1.6.1 Probleemstelling....................................................................................................................................... 34
1.6.2 Definitie .................................................................................................................................................... 35
1.6.3 Wanneer aangewezen .............................................................................................................................. 35
1.6.4 Methodologie ........................................................................................................................................... 36
1.6.5 Een (heel) eenvoudig voorbeeld............................................................................................................... 36
1.6.6 Oefening op terminologie ........................................................................................................................ 37
1.6.7 Intermezzo................................................................................................................................................ 39
1.6.8 Voorbeeldoefening ................................................................................................................................... 40
1.6.9 Intermezzo Activity Based Costing ........................................................................................................... 45
1.6.9.1 In-house vs outsourcing ..................................................................................................................... 45
1.6.9.2 Outsourcing offshore vs nearshore .................................................................................................... 46
1.6.9.3 Service levels ...................................................................................................................................... 47
1.6.9.4 Outsourcing pricing model ................................................................................................................ 48
2.1 Inleiding .................................................................................................................................................. 49
2.1.1 Voorbeelden ............................................................................................................................................. 49
2.1.2 Types van investeringen: .......................................................................................................................... 50
2.1.3 Het essentiële kenmerk ............................................................................................................................ 50
2.1.4 Definitie .................................................................................................................................................... 50
2.1.5 Inleidend voorbeeld kasstromen .............................................................................................................. 51
2.2 Kasstromen versus boekhoudkundige stromen ........................................................................................ 52
2.2.1 Overzicht .................................................................................................................................................. 54
2.2.2 Algemeen ................................................................................................................................................. 55
2.2.3 Methodologie ........................................................................................................................................... 55
2.2.4 BTW .......................................................................................................................................................... 56
2.2.5 Voorbeeldoefening ................................................................................................................................... 56
2.2.6 Directe methode vs indirecte ................................................................................................................... 57
2.2.7 Terug naar investeringsanalyse ................................................................................................................ 58
2.3 De tijdswaarde van geld .......................................................................................................................... 59
2.3.1 Berekening van de toekomstige waarde over 1 jaar ................................................................................ 59
2.3.2 Berekening van de actuele waarde van een bedrag dat ik over 1 jaar ontvang....................................... 60
2.3.3 Berekening van de toekomstige waarde over n jaar ................................................................................ 60
2.3.4 Waarom? .................................................................................................................................................. 61
2.3.5 Opmerking ................................................................................................................................................ 61
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, 2.3.6 Eindwaarde van een annuïteit.................................................................................................................. 62
2.3.7 Beginwaarde van een annuïteit................................................................................................................ 62
2.3.7.1 Jaar 0 ................................................................................................................................................. 63
2.3.7.2 Jaar 1 ................................................................................................................................................. 63
2.3.8 Relatie tussen begin- en eindwaarde van een annuïteit .......................................................................... 63
2.3.9 Bijzonder geval: de perpetuïteit ............................................................................................................... 63
2.3.10 Lening met constante annuïteiten ......................................................................................................... 64
2.3.10.1 Bepalen te lenen bedrag .................................................................................................................. 64
2.3.10.2 Bepalen aflossingsbedrag ................................................................................................................ 64
2.3.11 Lening- verschillende opties ................................................................................................................... 64
2.3.11.1 Optie 1: aflossen a/h einde v/d looptijd .......................................................................................... 64
2.3.11.2 Optie 2: lineaire kapitaalaflossing ................................................................................................... 65
2.3.11.3 Optie 3: aflossen m.b.v. constante annuïteiten ............................................................................... 65
2.4 Evaluatietechnieken ................................................................................................................................ 66
2.4.1 Doel .......................................................................................................................................................... 66
2.4.2 Methodes ................................................................................................................................................. 66
2.4.3 3 stappen .................................................................................................................................................. 67
2.4.4 Intermezzo ERP......................................................................................................................................... 67
2.4.5 Basisveronderstellingen ........................................................................................................................... 69
2.4.6 Welke kasstromen? .................................................................................................................................. 69
2.4.7 Payback methode ..................................................................................................................................... 69
2.4.8 Discounted payback ................................................................................................................................. 71
2.4.9 Net present value ..................................................................................................................................... 72
2.4.10 Internal rate of return ............................................................................................................................ 74
2.4.11 Accounting rate of return ....................................................................................................................... 75
2.4.12 Return on investment............................................................................................................................. 76
2.4.13 Welke methode gebruiken we in de praktijk?........................................................................................ 77
2.4.14 Oefening Serena NV ............................................................................................................................... 77
2.4.15 Score matrix model ................................................................................................................................ 80
2.4.16 IT investeringen ...................................................................................................................................... 80
2.5 Ondernemingsplan .................................................................................................................................. 82
2.5.1 Inleiding .................................................................................................................................................... 82
2.5.2 Bouwstenen.............................................................................................................................................. 83
2.5.3 Aandachtspunten ..................................................................................................................................... 83
2.5.3.1 Commerciële verantwoording ........................................................................................................... 83
2.5.3.2 Investeringsplan ................................................................................................................................ 84
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