100% satisfaction guarantee Immediately available after payment Both online and in PDF No strings attached
logo-home
Samenvatting syllabus voor het vak coac van blok 1 in leerjaar 2 accountancy HAN $7.70
Add to cart

Summary

Samenvatting syllabus voor het vak coac van blok 1 in leerjaar 2 accountancy HAN

 10 views  1 purchase
  • Course
  • Institution

Duidelijke samenvatting met alle begrippen en formules

Preview 3 out of 18  pages

  • May 18, 2024
  • 18
  • 2023/2024
  • Summary
avatar-seller
COAC TENTAMEN 1
Samenvatting 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

The benefits of buying summaries with Stuvia:

Guaranteed quality through customer reviews

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

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

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 evaatje!!1. Stuvia facilitates payment to the seller.

Will I be stuck with a subscription?

No, you only buy these notes for $7.70. You're not tied to anything after your purchase.

Can Stuvia be trusted?

4.6 stars on Google & Trustpilot (+1000 reviews)

52510 documents were sold in the last 30 days

Founded in 2010, the go-to place to buy study notes for 14 years now

Start selling
$7.70  1x  sold
  • (0)
Add to cart
Added