Summary
Samenvatting Kostenbatenanalyse 2.3 formules
- Course
- Institution
- Book
Kosten batenanalyse alle formules. Zelf heb ik het geleerd samen met de samenvatting KBA 2.3
[Show more]
Connected book
Book Title:
Author(s):
- Edition:
- ISBN:
- Edition:
Seller
Follow
kleinjan
Reviews received
Content preview
H2Cost of goods manufactured
Direct materials:
Beginning inventory …
Purchases of direct material … +
Costs of direct materials available for use …
Endig inventory … -
Direct materials used …
Direct manufacturing labor … +
Manufacturing overhead costs:
Indirect manufacturing labor …
Supplies …
Depreciaton …
Miscellaneous … +
Total manufacturing overhead costs … +
Manufacturing costs incurred …
Beginning work-in-process inventory … +
Total manufacturing costs to account for …
Ending work-in-process inventory … -
Costs of goods manufactured …
Income statement
Revenues …
Costs of goods sold:
Beginning fnished goods inventory …
Costs of goods manufactured … +
Costs of goods available for sale …
Ending fnished goods inventory … -
Cost of goods sold … -
Gross margin …
Operatng costs … -
Operatng income …
H3
Contribution margin
Contributon margin per unit = selling price – variable cost per unit
Contributon margin total = total revenues – total variable costs
Contributon margin percentage = contributon margin / revenues
Contributon margin percentage = contributon margin per unit / selling price
Contributon margin percentage = fxed costs / breakeven point in revenues
Selling price = variable cost per unit / (1 – contributon marge percentage)
Operating income
Operatng income = contributon margin – fxed costs
Operatng income = revenues – variable costs – fxed costs
Operatng income = units sold * (selling price – variable costs per unit) – fxed costs
Break even
Breakeven 1 product = fxed costs / contributon marge
Breakeven >1 producten= fxed costs / average CM
Breakeven revenues = breakeven number of units x selling price
Breakeven revenues = fxed costs / contributon marge percentage
The benefits of buying summaries with Stuvia:
Guaranteed quality through customer reviews
Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.
Quick and easy check-out
You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.
Focus on what matters
Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!
Frequently asked questions
What do I get when I buy this document?
You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.
Satisfaction guarantee: how does it work?
Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.
Who am I buying these notes from?
Stuvia is a marketplace, so you are not buying this document from us, but from seller kleinjan. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $3.21. You're not tied to anything after your purchase.
Can Stuvia be trusted?
4.6 stars on Google & Trustpilot (+1000 reviews)
53068 documents were sold in the last 30 days
Founded in 2010, the go-to place to buy study notes for 14 years now