Exam (elaborations)
Moderne bedrijfsadministratie
- Course
- Institution
Les 3 kostencalculatie - kostprijs 2 via de NHA
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Huiswerk Kostencalculatie les 3 – KostprijsCijfer: 10
, Opdracht 1:
A.
€170.000 – 20.000 = €150.000 : 5= €30.000
B.
€ 30.000,- / (1% van € 170.000,-) x 1% = 17,65%.
C.
€170.000 – (30.000 X 4) €120.000 = €50.000
Opdracht 2:
A.
Machine €220.000.
Restwaarde €12.000.
Stuks 30.000
Stuks Jaarlijks -2000
Calculatie 8%
Economische levensduur 5 jaar.
Aanschafwaarde: €220.000
Restwaarde : €12.000
Totale afschrijfwaarde: €208.000
Jaar 1: 30.000 prestaties
Jaar 2: 28.000 prestaties
Jaar 3: 26.000 prestaties
Jaar 4: 24.000 prestaties
Jaar 5: 22.000 prestaties
Totale prestaties: 130.000 prestaties
208.000: 130.000 = €1,60
Afschrijfkosten per jaar:
Jaar 1: 30.000 x 1,60= €48.000
Jaar 2: 28.000 x 1,60= €44.800
Jaar 3: 26.000 x 1,60=€41.600
Jaar 4: 24.000 x 1,60=€38.400
Jaar 5: 22.000 x 1,60=€35.200
B.
Aanschafwaarde: €220.000
Afschrijving jaar 1 : €48.000
Boekwaarde jaar 1: €172.000
Afschrijving 2e jaar: €44.800
Boekwaarde 2e jaar: €127.200
Rentekosten 2e jaar:
172.000 + 127.200 = €299.200 : 2 = €149.600 x 0,08= €11.968
Afschrijvingskosten jaar 2: €44.800
Kosten 2e jaar: €11.968 + 44.800= €56.768
€56.768: 28.000 prestaties = €2,03
Opdracht 3:
Machine €70.000.
Restwaarde €0.
Boekwaarde 20% van €70.000.
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