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Samenvatting syllabus voor het vak coac van blok 1 in leerjaar 2 accountancy HAN
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COAC TENTAMEN 1Samenvatting syllabus hoofdstuk 1 & 2 + 4 t/m 8
BLOK 1
,Inhoudsopgave
2. kostenbegrippen........................................................................................................................................ 2
§2.1 product costs en period costs.......................................................................................................................2
§2.2 werkelijke kosten en standaardkosten.........................................................................................................3
§2.3 variabele kosten en constante kosten..........................................................................................................3
Variabilisatie van constante kosten.................................................................................................................3
Engineered costs, commited costs en discretionary costs..............................................................................3
§2.4 directe en indirecte kosten...........................................................................................................................4
§2.5 private kosten en externe kosten.................................................................................................................4
§2.6 relevante kosten en sunk costs.....................................................................................................................4
§2.7 kosten en misgelopen opbrengsten.............................................................................................................4
4. kostprijs en bedrijfsdrukte......................................................................................................................... 5
§4.1 totale kosten en gemiddelde kosten............................................................................................................5
§4.2 verwachte bezetting en normale bezetting..................................................................................................5
§4.3 integrale kostprijs en differentiële kostprijs.................................................................................................5
§4.4 normale bezetting en capaciteitsbepalingen...............................................................................................5
5. kostenfuncties........................................................................................................................................... 6
§5.1 het belang van kostenfuncties.....................................................................................................................6
§5.2 schatting van kostenfuncties...................................................................................................................6
§5.3 Correctie en causaliteit............................................................................................................................7
6. Het verband tussen bedrijfsdrukte en resultaat.......................................................................................... 8
§6.1 Profit-volumechart.......................................................................................................................................8
§6.2 Break-evenanalyse.......................................................................................................................................8
§6.3 Hefboomwerking..........................................................................................................................................8
Operating leverage..........................................................................................................................................8
Financial leverage............................................................................................................................................9
Invloed van belastingheffing............................................................................................................................9
§6.4 Enige complicatie bij de break-evenanalyse................................................................................................9
Niet-lineaire winstlijnen................................................................................................................................10
Productie is niet gelijk aan de afzet...............................................................................................................10
Meerdere producten.....................................................................................................................................10
7. De invloed van voorraadmutaties op de winst..........................................................................................10
§7.1 absorption costing......................................................................................................................................10
Fabricagekosten.............................................................................................................................................10
Verkoopkosten...............................................................................................................................................11
§7.2 Direct costing..............................................................................................................................................11
§7.3 Absorption costing en direct costing: de pro’s en contra’s........................................................................11
8. Kostentoerekening (1).............................................................................................................................. 12
§8.1 Het belang van kostentoerekening............................................................................................................12
1
, §8.2 Enkelvoudige opslagmethode....................................................................................................................13
§8.3 Meervoudige opslagmethode....................................................................................................................14
§8.4 Kostenplaatsenmethode............................................................................................................................14
Varianten van de kostenplaatsenmethode...................................................................................................15
§8.5 activity based costing.................................................................................................................................15
2. kostenbegrippen
§2.1 product costs en period costs
- Kostprijs in geldtermen uitgedrukte waarde van de voor de vervaardiging van dat
product opgeofferde productiemiddelen. Alle kosten dienen erin opgenomen te
2
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