Dit is de samenvatting voor de 2e midterm van het vak Management Accounting. Het bevat de hoofdstukken H2, 3.1-3.2.2, 5.4.2-5.5, 6, 7, 8 inclusief eventuele aanvullingen uit de werkcolleges.
, Inhoudsopgave
2. Budgeteerig ei peestateeaiageeeit..............................................................................................4
2.1 Het budgeteerigsperoes..............................................................................................................4
2.2 Het easteebudget.........................................................................................................................4
2.3 Budgetevaluate............................................................................................................................4
2.4 Veesohrlleiaialyse eet beteekkrig trt de veekrrp......................................................................4
2.5 Beyrid budgetig.........................................................................................................................4
3. Rappretage.........................................................................................................................................5
3.1 Resprisrbrlrty aooruitig.............................................................................................................5
3.2 Retuei ri rivesteeit, eesrdual rioree ei eorirero value added..............................................5
3.2.1. Retuei ri Iivesteeit...........................................................................................................5
3.2.2 Resrdual rioree.....................................................................................................................5
5. Krstperjsbeeekeirig............................................................................................................................6
5.4 Krsteiveebrjzrideerig..................................................................................................................6
5.4.2. Treeekeirig vai de dreeote krstei aai de perduotei..........................................................6
5.4.3. Treeekeirig vai de ridreeote krstei aai de perduotei.......................................................6
5.5 Iirtile krstei...............................................................................................................................6
6. Iitegealekrstperjseethrde ei vaerabele krsteioaloulate..................................................................7
6.1 Twee eethrdei re het eesultaat te bepalei..............................................................................7
6.2 Iitegealekrstperjseethrde...........................................................................................................7
6.3 Vaerabelekrsteioaloulate.............................................................................................................7
6.4 Veesohrllei tussei de ritegealekrstperjseethrdei ei de vaerabelekrsteioaloulate...................7
6.4.1. Veeklaerig vrre de veesohrllei tussei de ritegeale krstperjseethrde ei de
vaerabelekrsteioaloulate...............................................................................................................7
6.4.2. Treeekeirig vai de vaste perduotekrstei vrlgeis de ritegealekrstperjseethrde ei de
vaerabelekrsteioaloulate...............................................................................................................7
6.4.3. Trepassrigei........................................................................................................................7
6.4.4. Faberoagekrstperjs ei oreeeeorile krstperjs........................................................................8
6.5 Beeak-eveibeeekeirig..................................................................................................................8
6.5.1. Beeak-eveipuit....................................................................................................................8
6.5.2. Beeak-eveiaialyse brj veevreebederjvei...............................................................................8
6.5.3. Aideee trepassrigei............................................................................................................8
7. Budgeteerig ei veesohrlleiaialyse....................................................................................................9
7.1 Lerdrig vai eei regairsate..........................................................................................................9
7.2 Plaiirig rp laige ei krete teeerji..............................................................................................9
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