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Samenvatting - Financial Management
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Table of Contents1 De techniek van kostprijscalculatie..................................................................................5
1.1 Inleiding..................................................................................................................................5
1.2 Uitgangsvoorbeeld..................................................................................................................6
1.3 Begrip kostprijs.......................................................................................................................6
1.3.1 Wat is de inhoud van de prestatie?.......................................................................................................6
1.3.2 Welke kostensoorten zijn nodig voor deze prestatie?..........................................................................7
1.3.3 Hoe bepalen we de waarde van de kosten?..........................................................................................8
1.4 Vaste en variabele kosten.......................................................................................................9
1.5 Directe en indirecte kosten...................................................................................................11
1.6 Marginale of differentiële kosten..........................................................................................12
1.7 Integrale versus partiele kostprijs.........................................................................................13
2 Specifieke waarderingsproblemen.................................................................................14
2.1 Inleiding................................................................................................................................14
2.2 Waardering van het materiaalverbruik.................................................................................14
2.3 Waardering van de afschrijvingen.........................................................................................15
2.4 Rente op eigen en vreemd vermogen...................................................................................16
3 Activity based costing....................................................................................................17
3.1 Probleemstelling...................................................................................................................17
3.2 Rationele versus irrationele verdeling van de indirecte kosten.............................................17
3.3 Keuze van de verdeelsleutel bij toerekening van de indirecte kosten...................................17
3.3.1 Vorming van homogene kostenmassa’s..............................................................................................18
3.3.2 Berekening van de toeslagen...............................................................................................................19
3.4 Tekortkoming van de traditionele kostprijscalculatie...........................................................19
3.5 Kostprijsbepaling op basis van activiteiten...........................................................................20
3.5.1 Identificatie van de activiteiten...........................................................................................................21
3.5.2 Bepaling van de kosten van de activiteiten.........................................................................................21
3.5.3 Bepaling van de ‘activity cost drivers’ van de activiteiten...................................................................22
3.5.4 Bepaling van het volume van de ‘activity cost drivers’.......................................................................23
3.5.5 Bepaling van het tarief per eenheid ‘activity cost driver’ voor elke activiteit....................................23
3.5.6 Berekening van de eenheidskostprijs per product of dienst...............................................................23
3.6 Kosten hiërarchie..................................................................................................................23
3.7 Soorten activity cost drivers..................................................................................................24
3.8 Winstgevendheidanalyse op basis van activity based costing...............................................24
4 De kostenplaatsenmethode...........................................................................................24
4.1 Inleiding................................................................................................................................24
4.2 Kostenplaatsenmethode.......................................................................................................24
4.3 Homogene kostenplaatsen...................................................................................................25
4.4 Soorten kostenplaatsen........................................................................................................26
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, 4.5 Analytische boekhouding......................................................................................................26
4.6 Uitgangsvoorbeeld................................................................................................................27
4.7 Fabricagekostprijs versus verkoopkostprijs...........................................................................28
5 Kostprijscalculatie en resultaatbepaling bij massaproductie..........................................29
5.1 Inleiding................................................................................................................................29
5.2 Kenmerken van massaproductie...........................................................................................29
5.3 Kostprijscalculatie bij massaproductie..................................................................................30
5.4 Waardering van de goederen in bewerking..........................................................................30
5.4.1 Het begrip equivalente eenheden.......................................................................................................30
5.4.2 Stap 1 basisvergelijking in fysieke eenheden......................................................................................31
5.4.3 Stap 2 berekenen van equivalente eenheden.....................................................................................32
5.4.4 Stap 3 totale ingezette kosten.............................................................................................................32
5.4.5 Stap 4 berekenen van de kost per equivalente eenheid.....................................................................33
5.4.6 Stap 5 waarde eindvoorraad en totale fabricagekostprijs afgewerkte producten.............................33
5.4.7 Stap 1 basisvergelijking in fysieke eenheden......................................................................................34
5.4.8 Berekenen van equivalente eenheden................................................................................................35
5.4.9 Stap 3 totale ingezette kosten.............................................................................................................35
5.4.10 Stap 4 berekenen van de kost per equivalente eenheid..................................................................36
5.4.11 Stap 5 waarde eindvoorraad en totale fabricagekostprijs afgewerkte producten..........................36
5.5 Kostprijs van de geproduceerde goederen versus kostprijs van de verkochte goederen.......37
5.6 Resultaatbepaling over de periode.......................................................................................38
6 Ordercalculatie: kostprijscalculatie en resultaatbepaling bij productie op order............38
6.1 Inleiding................................................................................................................................38
6.2 Kenmerken van productie op order......................................................................................38
6.3 Probleemstelling...................................................................................................................39
6.4 Belang van de kostprijscalculatie bij productie op order.......................................................39
6.5 Voorcalculatie: standaardkostprijscalculatie.........................................................................39
6.5.1 Schatting van de directe kosten...........................................................................................................39
6.5.2 Schatting van de indirecte kosten........................................................................................................40
6.6 Nacalculatie: werkelijke kostprijs.........................................................................................41
6.6.1 Werkelijke directe kosten....................................................................................................................41
6.6.2 Werkelijke toegerekende indirecte kosten.........................................................................................43
6.6.3 Na gecalculeerde kostprijs van de orders............................................................................................44
6.6.4 Capaciteitsbezettingsverschil...............................................................................................................44
6.7 Resultaatsbepaling over de periode......................................................................................45
7 Gemeenschappelijke producten, bijproducten, uitval en afval.......................................46
7.1 Inleiding................................................................................................................................46
7.2 Gemeenschappelijke producten (joint products)..................................................................46
7.2.1 Definitie gemeenschappelijke producten............................................................................................47
7.2.2 Verdeling van gemeenschappelijke kosten.........................................................................................48
7.2.3 Joint costs bij beslissingscalculaties.....................................................................................................52
7.3 Bijproducten.........................................................................................................................52
7.3.1 Probleemstelling..................................................................................................................................52
7.3.2 Definitie bijproducten..........................................................................................................................52
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, 7.3.3 Kostprijscalculatie ven bijproducten...................................................................................................52
7.4 Uitval....................................................................................................................................53
7.4.1 Probleemstelling..................................................................................................................................53
7.4.2 Definitie uitval......................................................................................................................................53
7.4.3 Kostprijscalculatie van opnieuw te bewerken uitval (reworked units)...............................................54
7.4.4 Kostprijscalculatie van tweedekwaliteitsproducten (spoilage)...........................................................55
7.5 Afval.....................................................................................................................................56
7.5.1 Probleemstelling..................................................................................................................................56
7.5.2 Definitie afval.......................................................................................................................................57
7.5.3 Kostprijscalculatie van verkoopbaar afval (scrap)...............................................................................57
7.5.4 Kostprijscalculatie van niet-verkoopbaar afval (waste)......................................................................57
7.6 Integraal schema resultaatbepaling en kostprijscalculatie....................................................58
8 Belangrijke begrippen bij beslissingscalculaties.............................................................59
8.1 Inleiding................................................................................................................................59
8.2 Relevante kosten en opbrengsten........................................................................................59
8.3 Differentiële kosten, incrementele kosten............................................................................59
8.4 Opportuniteitskost...............................................................................................................60
8.5 Contributiemarge..................................................................................................................60
8.6 Korte termijn versus lange termijn.......................................................................................60
9 Break-evenanalyse........................................................................................................61
9.1 Inleiding................................................................................................................................61
9.2 Probleemstelling...................................................................................................................61
9.3 Methodes om het break-evenpunt te bepalen......................................................................61
9.3.1 Definitie................................................................................................................................................61
9.3.2 Basisvergelijking...................................................................................................................................61
9.3.3 Contributiemargemethode..................................................................................................................62
9.3.4 Grafische methode..............................................................................................................................63
9.4 Toepassingsmogelijkheden van de break-even analyse........................................................63
9.4.1 Veiligheidsmarge.................................................................................................................................63
9.4.2 Capaciteitsbenutting............................................................................................................................63
9.4.3 Winstobjectief......................................................................................................................................64
9.4.4 Sensitiviteitsanalyse.............................................................................................................................64
9.5 Impliciete veronderstellingen bij de break-even analyse......................................................65
9.5.1 Lineair opbrengstenverloop................................................................................................................65
9.5.2 Lineair kostenverloop..........................................................................................................................65
9.5.3 Constante productmix.........................................................................................................................65
10 Speciale orders met lage verkoopprijs.........................................................................66
10.1 Inleiding.............................................................................................................................66
10.2 Probleemstelling................................................................................................................66
10.3 Onderbezetting of volledige bezetting...............................................................................66
10.4 Onderbezetting..................................................................................................................67
10.4.1 Integrale kostprijs bij normale bezetting..........................................................................................67
10.4.2 Integrale kostprijs bij werkelijke bezetting.......................................................................................67
10.4.3 Variabele kostprijs (direct costing)...................................................................................................67
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, 10.5 Voorwaarden voor het aanvaarden van een speciale order met een verkoopprijs onder de
integrale kostprijs.......................................................................................................................68
10.6 Volledige bezetting............................................................................................................68
11 De make-or-buy beslissing...........................................................................................69
11.1 Inleiding.............................................................................................................................69
11.2 Probleemstelling................................................................................................................69
11.3 Situatie gebonden..............................................................................................................69
11.3.1 Situatie 1 de vrijgekomen capaciteit wordt niet benut....................................................................70
11.3.2 Situatie 2 de vrijgekomen capaciteit wordt benut...........................................................................70
11.3.3 Situatie 3 vervanging van de machine..............................................................................................71
11.4 Kwalitatieve factoren.........................................................................................................72
12 De verkoopprijsbepaling..............................................................................................72
12.1 Inleiding.............................................................................................................................72
12.2 Probleemstelling................................................................................................................72
12.3 Beïnvloedende factoren bij de verkoopprijsbeslissing........................................................72
12.3.1 Inleiding.............................................................................................................................................72
12.3.2 Marketingstrategie...........................................................................................................................73
12.3.3 Kostprijs van het product..................................................................................................................73
12.3.4 Marktvorm........................................................................................................................................73
12.3.5 Verkoopprijs van de concurrenten...................................................................................................73
12.3.6 Vraag naar het product.....................................................................................................................74
12.4 Verkoopprijsbepaling gebaseerd op de kostprijs (cost-based pricing)................................74
12.4.1 Cost-plus pricing...............................................................................................................................74
12.4.2 Target return pricing.........................................................................................................................75
12.4.3 Evaluatie van de prijsbepaling op basis van de kosten.....................................................................75
12.5 Afnemersgerichte prijsbepaling (buyer-based pricing).......................................................75
12.5.1 Definitie.............................................................................................................................................75
12.5.2 Evaluatie van afnemergerichte prijsbepaling (buyer-based pricing)................................................76
12.6 Prijsbepaling op basis van de prijs van de concurrentie (competition-based pricing).........76
12.6.1 Prijsvolgerschap (going rate pricing)................................................................................................76
12.6.2 Sealed-bid pricing.............................................................................................................................76
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