Dit is de samenvatting voor midterm 1 in jaar in van de bachelor Bedrijfskunde voor het vak Management Accounting. Het gaat over de hoofdstukken 1, 4, 5, 10, 13 en 15.
, Inhoud
1 Het Bedrijf........................................................................................................................................................3
1.1 Wat is een bedrijf?....................................................................................................................................3
1.2 Visie, missie en doelstelling......................................................................................................................3
1.3 Strategie....................................................................................................................................................3
1.4 Planning en control...................................................................................................................................3
1.5 Controlsystemen.......................................................................................................................................4
4 Kosten en kostensoorten.................................................................................................................................5
4.1 Gelduitgaven en kosten............................................................................................................................5
4.2 Geldontvangsten en opbrengsten............................................................................................................5
4.3 Kosten van een product............................................................................................................................5
4.4 Kostenindeling..........................................................................................................................................5
4.5 Kosten van grond- en hulpstofen.............................................................................................................5
4.6 Kosten van arbeid.....................................................................................................................................5
4.7 Berekening van loonkosten......................................................................................................................6
4.8 Duurzaam productemiddel......................................................................................................................6
4.9 Afschrijvingsmethoden.............................................................................................................................7
4.10 Kosten van grond....................................................................................................................................7
4.11 Kosten van diensten van derden.............................................................................................................7
4.12 Kosten van belastng...............................................................................................................................7
4.13 Kosten van vermogen.............................................................................................................................7
5 Kostprijsberekening.........................................................................................................................................9
5.2 Variabele en vaste kosten.........................................................................................................................9
5.3 Integrale kostprijs.....................................................................................................................................9
5.4.1 Directe en indirecte kosten....................................................................................................................9
10 De inventaris, de balans en de winst-en-verliesrekening.............................................................................11
13.1 Beginselen van het decimale rekeningenstelsel.......................................................................................12
15.1 De winst-en-verliesrekening op korte termijn..........................................................................................13
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