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Samenvatting Management accounting blok 5
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Samenvatting van de stof uit blok 5 voor het vak Management Accounting (MAN ACC)
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Exam (elaborations) MAC3703 Assignment 2 (COMPLETE ANSWERS) Semester 1 2024 (663679) - DUE 15 April 2024 • Course • Selected Accounting & Financial Management Techniq (MAC3703) • Institution •...
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ManagementAccounting
Blok 5
AVANS HOGESCHOOL BREDA
AAFM-hoofdfase jaar 2
SCHOOLJAAR 2016-2017
, HOORCOLLEGE WEEK 1
Vakgebied “Bedrijfseconomie”.
Te splitsen in: Literatuur:
Management Accounting Hoofdstuk 1 + 2
Financial Accounting
Financiering
Management accounting en control.
Interne verantwoording
Jaarverslaglegging
Budgetbewaking
Inrichten AO/IC
Investeringsbeslissingen
KPI’s
Financiering
Vakgebied “management accounting”.
Moet invulling geven aan de financiële informatiebehoefte van de INTERN-
betrokkenen.
De individuele betrokkenen hebben wensen vanuit hun specifieke
informatiebehoefte.
Eisen informatie: tijdig, frequent, gedetailleerd, betrouwbaar, niet mooier
gemaakt.
Werken met informatievoorzieningensysteem noodzakelijk.
1
, Vakgebied “financial accounting”.
Moet invulling geven aan de financiële informatiebehoefte van de EXTERN-
betrokkenen.
Gericht op de oordeelsvorming en/of besluitvorming van derden ten aanzien
van de organisatie.
o Derden alle andere belanghebbenden dan de ondernemingsleiding
Verschillen management versus financial accounting.
Verschillen tussen interne en externe informatieverschaffing:
Intern Extern
Toegang tot alle informatie Ja Nee
Wettelijke voorschriften Nee Ja
Frequentie Doorlopend Periodiek
Detaillering Zeer Globaal
Tijdstip berichtgeving Vrij snel Veel later
Creative accounting Nee Ja (kans)
Contingcybenadering.
Standaardoplossingen bestaan niet in management accounting behoefte aan
maatwerkoplossing iedere onderneming haar eigen kenmerken.
De aard van de ondernemingsactiviteiten
De grootte van de onderneming
De mate van onzekerheid waarin de onderneming moet opereren
De ondernemingscultuur
2
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