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Samenvatting Dienstverlenende afdelingen $3.22
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Samenvatting Dienstverlenende afdelingen

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Dit document is apart opgemaakt geweest (in Excel), maar behoort tot het geheel van de andere samenvatting Cost Acc. Bevat enkel hoofdstuk Dienstverlenende afdelingen.

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  • January 15, 2019
  • 4
  • 2018/2019
  • Summary
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Hoofdst. 11: Dienstverlenende afdelingen (14)

Directe methode

Vraagstelling: Bereken de totale kost van de afdeling X als je de directe methode gebruikt.

Werkwijze:

In een tabel krijg je de gegevens van de dienstverlenende afdelingen en de productieafdelingen.

Tel eerst het totaal uren van de productieafdelingen, maak vervolgens een breuk van één productieafdeling.
Vb.: ontginning: 629; verwerking: 338. Totaal = 967. Om de % te berekenen van ontginning:
(629/967) x 100.
65,04653568

Nu heb je de % aandeel van ontginning berekend binnen de productieafdelingen.

Volgens de directe methode neem je deze % en bereken je het op de dienstverlenende afdelingen.
Vb.: geneeskunde heeft een totale kost van 39.232. Neem hiervan 65,0465….% van voor ontginning.
25.519,0569

Dienstverlenende afdelingen Productieafdelingen
Kosten Geneeskunde Onderhoud Ontginning Verwerking
39232 62587 184161 252574
Geneeskunde
# uren 0 54 629 338 967
65,04653568 34,95346432
25.519,0569 13.712,9431
Onderhoud
# uren 180 0 692 1047 1739
39,79298447 60,20701553
24.905,2352 37.681,8523

234.585,29 303.968,80




2018-2019 Cost Accounting 1/4

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