Samenvatting van hoofdstuk 12 van Basisboek Bedrijfseconomie
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Course
Management Accounting
Institution
Hogeschool Windesheim (HW)
Book
Basisboek bedrijfseconomie
Dit is een samenvatting van hoofdstuk 12 uit het boek Basisboek Bedrijfseconomie geschreven door Drs. Wim koetzier, Drs. Rien Brouwers, Drs. Olaf Leppink.
, Inhoud
12 Kostenstructuur .................................................................................................................................. 3
12.1 Kosten in relatie tot de productieomvang .................................................................................. 3
12.2 Variabele kosten .......................................................................................................................... 3
12.3 Vaste kosten ................................................................................................................................ 4
12.4 Schatting van kostenfuncties ...................................................................................................... 4
12.5 Break-evenpunt en veiligheidsmarge.......................................................................................... 4
12.6 Veronderstellingen bij de break-evenanalyse ............................................................................. 5
12.6.1 Lineariteit van kosten en opbrengsten................................................................................. 5
12.6.2 Eén soort product ................................................................................................................. 5
12.6.3 Productie = afzet .................................................................................................................. 6
12.7 Hefboomwerking van de kostenstructuur .................................................................................. 6
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