In mijn 'samenvatting' vind je alle berekeningen en uitleg voor elk vraag.
Enkele voorbeelden hiervan:
- Wat is het totale productiekost voor elk order
- Bereken de totale PKP per aantal stuks indirecte productiekost volgens DAU
- Bereken de break-evenpunt
- etc.
Het examen lijkt heel goed...
Inhoudsopgave
H2................................................................................................................................................................. 3
BEDRIJFSRESULTAAT.................................................................................................................................................3
WINSTMARGE 20% OP DE VERKOOPPRIJS TE REALISEREN...............................................................................................3
MAXIMUMPRIJS EXTERNE LEVERANCIER OM WINST TE REALISEREN...................................................................................3
AP GEGEVEN EN MAANDELIJKS VERBRUIK BEREKENEN....................................................................................................3
BEREKEN PKP........................................................................................................................................................3
H3................................................................................................................................................................. 4
WNB IS GEGEVEN DUS WVB ZOEKEN...........................................................................................................................4
WVB IS GEGEVEN DUS WNB ZOEKEN..........................................................................................................................4
HOEVEEL MOET DE VERKOOPPRIJS ZIJN VOOR WINST PER JAAR TE MAKEN?........................................................................4
WAT IS HET TOTALE PRODUCTIEKOST VOOR ELK ORDER (VERDEELD MET MU EN DAU) H4....................................................4
BEREKEN DE TOT PKP PER .. STUKS IDPK VOLGENS DAU + DIRECTE ARBEID......................................................................4
BEREKEN DE BREAK-EVENPUNT VOOR ELK ALTERNATIEF..................................................................................................5
BE-AFZET VOOR BEIDE PRODUCTEN VRAAG 3...............................................................................................................5
REALISEREN … % VAN OMZET EENHEDEN VERKOPEN.....................................................................................................5
BEREKEN VOLGENS AFZET CONTRIBUTIE (2 PRODUCTEN).................................................................................................5
BEREKEN VOLGENS AANDEEL DIRECTE VASTE KOST.........................................................................................................5
TOTALE PKP VAN DAU EN MU................................................................................................................................5
INDIRECTE VARIABELE KOST EN INDIRECTE VASTE KOST OP BASIS VAN DAU.........................................................................6
WAT IS DE INTEGRALE KOSTPRIJS EN WAT ZIJN DE EENHEIDSKOSTEN?.................................................................................6
HOOFDSTUK 5................................................................................................................................................ 7
BEREKENINGSTABEL (INDIEN 2 AFDELINGEN DAN 2 TABELLEN MAKEN)...............................................................................7
OUTPUT............................................................................................................................................................... 7
HOOFDSTUK 6................................................................................................................................................ 8
TRADITIONELE METHODE..........................................................................................................................................8
Stap 1: indien nodig in breuk of percentage zetten.........................................................................................8
Stap 2: Berekening indirecte kosten per eenheid............................................................................................8
Stap 3: tabel maken.........................................................................................................................................8
ABC METHODE......................................................................................................................................................8
Stap 1: indirecte kosten delen..........................................................................................................................8
Stap 2 vermenigvuldigen per verdeelsleutel...................................................................................................8
Stap 3 delen door aantal Q voor één eenheid.................................................................................................8
Stap 4: tabel maken.........................................................................................................................................8
HOOFDSTUK 7: STANDAARDKOSTENCALCULATIE............................................................................................9
INDIRECTE PRODUCTIEKOSTENTARIEF BEREKENEN...........................................................................................................9
INDIRECTE PRODUCTIEKOSTENTARIEF BEREKENEN VOLGENS NORMAL COSTING.....................................................................9
TE VEEL OF TE WEINIG VERREKEND?...........................................................................................................................9
TABEL MAKEN........................................................................................................................................................9
STANDAARDKOSTPRIJS..............................................................................................................................................9
WERKELIJKE KOSTPRIJS.............................................................................................................................................9
NORMAL COSTING..................................................................................................................................................9
HOOFDSTUK 8: VERSCHILLENANALYSE.......................................................................................................... 10
VERSCHILLENANALYSE............................................................................................................................................10
BEPAAL DE WERKELIJKE PRIJS...................................................................................................................................10
BEPAAL DE STANDAARDPRIJS VAN ÉÉN EENHEID...........................................................................................................10
HOOFDSTUK 9: VARIABELE KOSTPRIJSBEREKENING......................................................................................11
BEREKEN HET RESULTAAT VOLGENS VARIABELE KOSTPRIJS..............................................................................................11
ONDERNEMING HEEFT EEN VOORRAAD VAN … STUKS AANGELEGD, BEREKEN VARIABELE EN INTEGRALE KOSTPRIJS....................11
, BEREKEN RESULTAAT VOLGENS INTEGRALE EERST H5 DOEN STAP 1 EN 2..........................................................................11
BEREKEN RESULTAAT VOLGENS DIRECT COSTING..........................................................................................................11
OPTIMAAL VERBRUIK .. KG EN BEREKEN CONTRIBUTIE..................................................................................................11
TOTALE CONTRIBUTIE BEREKENEN ALS ZE .. STUKS REEALISEREN......................................................................................11
HOEVEEL MOET X PRODUCEREN OM TOTALE CONTRIBUTIE TE MAXIMALISEREN?................................................................11
BEDRIJF DENKT DAT HIJ NIET KAN VERKOPEN TEGEN DE VERWACHTE VERKOOPPRIJS............................................................12
H11: DIENSTVERLENENDE AFDELINGEN........................................................................................................ 13
GETRAPTE METHODE (AAN 3 AFDELINGEN VERDELEN ERNA AAN 2)................................................................................13
WEDERKERIGE METHODE / RECIPROQUE METHODE.....................................................................................................13
DIRECTE METHODE (AAN 2 AFDELINGEN VERDELEN)....................................................................................................13
HOOFDSTUK 12: GEMEENSCHAPPELIJKE PRODUCTIEPROCESSEN..................................................................14
VERKOOPWAARDEMETHODE...................................................................................................................................14
NETTOVERKOOPWAARDE METHODE..........................................................................................................................14
BRUTOVERKOOPWAARDE METHODE..........................................................................................................................14
ABSOLUTE MARGE................................................................................................................................................14
PROCENTUELE MARGE...........................................................................................................................................14
HOEVEEL KASSATICKET VAN BTW MAG ONDERNEMING AFDRAGEN OM MET ONDERNEMING X EEN MARGE VAN %?.................15
OEFENING WASMACHINE........................................................................................................................................15
OEFENING ALDI....................................................................................................................................................15
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