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Finance & Accounting 2 formuleblad (FA2)
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Dit is het formuleblad van finance & accounting 2.
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FA2 bedrijfseconomie, management accountingFormuleblad FA2
Break-even afzet = vaste kosten .
verkoopprijs – variabele kosten per eenheid
q = C/(p – v)
q = verkochte hoeveelheid; C = constante kosten; p = verkoopprijs; v = variabele kosten per eenheid
Dekkingsbijdrage als percentage van de omzet = (p-v) / p x 100%
Break-even omzet = C / dekkingsbijdragepercentage van de omzet
noemer uitgedrukt in perunage: p % = p / 100
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Dekkingsbijdrage, totaal = omzet – variabele kosten
Dekkingsbijdrage per stuk =p–v
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Veiligheidsmarge = (huidige afzet – break-even afzet) / huidige afzet x 100%
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Integrale kostprijs = totale vaste kosten + totale variabele kosten
normale bezetting begrote bezetting
C/N + V/W of C/N + v
Transactieresultaat = q x (p – integrale kostprijs)
Bezettingsresultaat (werkelijk)
= (verwachte of werkelijke bezetting – normale bezetting) x in de kostprijs opgenomen tarief
voor de vaste kosten
(W-N) x C/N
Bedrijfsresultaat = transactieresultaat + bezettingsresultaat
C = totale constante kosten, N = normale productie, V = totale variabele kosten, W = werkelijke productie,
v = variabele kosten per eenheid product
q = aantal verkochte stuks; p = verkoopprijs (exclusief omzetbelasting)
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Bezettingsgraad = werkelijke (gebruikte) bezetting / beschikbare capaciteit x 100%
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Opslagpercentage = indirecte kosten / directe kosten x 100%
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Formuleblad FA2 2017-2018 10e druk 22/11/2018
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