Summary

Samenvatting Management accounting, , KU Leuven

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Course
Management Accounting (BKULD0T22A)

Institution
Katholieke Universiteit Leuven (KU Leuven)

Gestructureerde, alomvattende samenvatting van de boeken cost accounting en management accounting, en de Reader, voor het vak Management Accounting (Filip Roodhooft). Bachelor TEW aan KU Leuven.

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Uploaded on December 15, 2019
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management accounting
cost accounting
bachelor
tew
ku leuven

Institution
Katholieke Universiteit Leuven (KU Leuven)
Education
Toegepaste Economische Wetenschappen
Course
Management Accounting (BKULD0T22A)

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Management accounting (Management- en cost accounting)

Gebaseerd op het boek en de slides

Bachelor TEW, KU Leuven

Prof. Filip Roodhooft

1

,Kenmerken van Management Accounting.........................................................................17
Kenmerken van Management Accounting.........................................................................17
Publiek............................................................................................................................................................18
Publiek.........................................................................................................................................18
Laagste niveau................................................................................................................................................18
Middle management......................................................................................................................................18
Hoogste niveau...............................................................................................................................................18
Doelstellingen van management accounting...............................................................................19
Doelstellingen van management accounting.....................................................................19
Besluitvorming................................................................................................................................................19
Besluitvorming............................................................................................................................19
Managementcontrole.....................................................................................................................................19
Managementcontrole..................................................................................................................19
Uitdagingen.................................................................................................................................19
Uitdagingen......................................................................................................................19
Onderneming als waardeketen......................................................................................................................19
Onderneming als waardeketen....................................................................................................19
Management accountinguitdagingen............................................................................................................19
Management accountinguitdagingen..........................................................................................19
Klantentevredenheid......................................................................................................................................19
Sleutelsuccesfactoren.....................................................................................................................................19
Waardeketenanalyse......................................................................................................................................20
Continue verbetering......................................................................................................................................20
Gelijktijdige interne en externe focus............................................................................................................20
Cost drivers..................................................................................................................................20
Cost drivers.......................................................................................................................20
Structural cost drivers....................................................................................................................................20
Structural cost drivers..................................................................................................................20
Optimale schaal..............................................................................................................................................20
Graad van verticale integratie/ scope............................................................................................................20
Ervaring...........................................................................................................................................................20
Technologie....................................................................................................................................................20
Complexiteit...................................................................................................................................................21
Executional cost drivers..................................................................................................................................21
Executional cost drivers...............................................................................................................21
Werknemersparticipatie/ alignment..............................................................................................................21
Total quality management.............................................................................................................................21
Capaciteitsgebruik..........................................................................................................................................21
Efficiëntie van de fabriekslay-out...................................................................................................................21
Productconfiguratie (target costing)..............................................................................................................21
Relaties met leveranciers en klanten.............................................................................................................21
Verband met informatiesystemen...............................................................................................21
Verband met informatiesystemen.....................................................................................21
1. Systeem onvoldoende voor financiële rapportering (broken)...................................................................22
2. Systeem geschikt voor financiële rapportering (financial reporting driven).............................................22
3. Drie afzonderlijke systemen (specialized)..................................................................................................22
4. Geïntegreerde systemen (integrated)........................................................................................................22

2

, Conclusie informatiesystemen.......................................................................................................................22

Besluitvorming..................................................................................................................22
Besluitvorming..................................................................................................................22
Relevante kosten en opbrengsten.....................................................................................23
Relevante kosten en opbrengsten.....................................................................................23
Het accepteren van een extra order............................................................................................23
Het accepteren van een extra order..................................................................................23
Relevante kosten............................................................................................................................................23
Kwalitatieve factoren.....................................................................................................................................23
Make or buy beslissing................................................................................................................24
Make or buy beslissing......................................................................................................24
Productiecapaciteit.........................................................................................................................................24
Kwalitatieve factoren.....................................................................................................................................24
Weglaten van een product, dienst of regio..................................................................................24
Weglaten van een product, dienst of regio........................................................................24
Kwalitatieve factoren.....................................................................................................................................24
Samenvattend.............................................................................................................................24
Samenvattend...................................................................................................................24
Schaarse factoren.............................................................................................................25
Schaarse factoren.............................................................................................................25
Knelpuntanalyse..........................................................................................................................26
Knelpuntanalyse...............................................................................................................26
Lineaire programmering..............................................................................................................26
Lineaire programmering...................................................................................................26
Definitie van de beslissingsvariabelen............................................................................................................26
Opstelling van de doelfunctie.........................................................................................................................26
Bepaling van de nevenwoorwaarden.............................................................................................................26
Vaststelling van de oplossing.........................................................................................................................26

Theory of constraints (TOC)...............................................................................................26
Theory of constraints (TOC)...............................................................................................26
Inleiding.......................................................................................................................................26
Inleiding............................................................................................................................26
De 5 stappen van TOC..................................................................................................................27
De 5 stappen van TOC.......................................................................................................27
Samenvattend.............................................................................................................................27
Samenvattend...................................................................................................................27
Prijsbeslissingen en kosteninformatie...............................................................................27
Prijsbeslissingen en kosteninformatie...............................................................................27

3

, Inleiding.......................................................................................................................................27
Inleiding............................................................................................................................27
Domein: Micro-economie..............................................................................................................................28
Domein: Micro-economie............................................................................................................28
Domein: Marketing en strategisch management..........................................................................................28
Domein: Marketing en strategisch management.........................................................................28
Afstroomstrategie...........................................................................................................................................28
Marktpenetratiestrategie...............................................................................................................................28
Geen eigen verkoopprijspolitiek....................................................................................................................28
Rol van management accountinginformatie bij beslissingen ivm verkoopprijs............................28
Rol van management accountinginformatie bij beslissingen ivm verkoopprijs..................28
Verkoopprijsbeslissingen op KT......................................................................................................................28
Verkoopprijsbeslissingen op KT...................................................................................................28
KT: prijsvolger.................................................................................................................................................29
KT: prijszetter..................................................................................................................................................29
Verkoopprijsbeslissingen op LT......................................................................................................................29
Verkoopprijsbeslissingen op LT....................................................................................................29
LT: prijsvolger.................................................................................................................................................29
LT: prijszetter..................................................................................................................................................29

Beslissingen onder risico...................................................................................................30
Beslissingen onder risico...................................................................................................30
Beslissingen zonder informatie....................................................................................................30
Beslissingen zonder informatie.........................................................................................30
Beslissingen met perfecte informatie..........................................................................................31
Beslissingen met perfecte informatie................................................................................31
Beslissingen met verfijnde informatie.........................................................................................31
Beslissingen met verfijnde informatie...............................................................................31
Beslissingen met imperfecte informatie......................................................................................31
Beslissingen met imperfecte informatie............................................................................31
Activity based management.............................................................................................31
Activity based management.............................................................................................31
Valkuilen bij de implementatie van ABM.....................................................................................32
Valkuilen bij de implementatie van ABM..........................................................................32
Chrysler: succesvolle implementatie van ABM..............................................................................................32
Chrysler: succesvolle implementatie van ABM............................................................................32
Winstgevendheid van producten.................................................................................................32
Winstgevendheid van producten.......................................................................................32
Een product blijkt plots verlieslatend te zijn..................................................................................................32
Een product blijkt plots verlieslatend te zijn................................................................................32
Kostenreductie............................................................................................................................33

4

,Kostenreductie..................................................................................................................33
Activiteiten indelen........................................................................................................................................33
Prestatiemeting...........................................................................................................................33
Prestatiemeting................................................................................................................33
Customer profitability analysis..........................................................................................34
Customer profitability analysis..........................................................................................34
Het belang van customer profitability analysis............................................................................34
Het belang van customer profitability analysis..................................................................34
Het belang van de klant als kostenobject......................................................................................................34
Het belang van de klant als kostenobject.....................................................................................34
Klanten en hun winstgevendheid................................................................................................34
Klanten en hun winstgevendheid......................................................................................34
Verschillen in opbrengsten.............................................................................................................................35
Verschillen in opbrengsten..........................................................................................................35
Verschillen in kosten......................................................................................................................................35
Verschillen in kosten....................................................................................................................35
Het gebruik van customer profitability analysis...........................................................................35
Het gebruik van customer profitability analysis................................................................35
Verbeteringen.................................................................................................................................................35
Verbeteringen..............................................................................................................................35
Veranderingen in opbrengsten......................................................................................................................35
Veranderingen in kosten................................................................................................................................35
De levenscyclus van een klant........................................................................................................................35
De levenscyclus van een klant.....................................................................................................35
Target costing en life cycle costing....................................................................................36
Target costing en life cycle costing....................................................................................36
Productlevenscyclus....................................................................................................................36
Productlevenscyclus..........................................................................................................36
Standpunt van de producent..........................................................................................................................36
Standpunt van de producent.......................................................................................................36
Target costing..............................................................................................................................37
Target costing...................................................................................................................37
Methodologie.................................................................................................................................................37
Methodologie..............................................................................................................................37
Target costing process....................................................................................................................................37
Target costing process.................................................................................................................37
Target cost vs traditionele technieken...........................................................................................................38
Target cost vs traditionele technieken.........................................................................................38
Eigenschappen................................................................................................................................................38
Eigenschappen.............................................................................................................................38

5

, Rol van ABC in target costing.........................................................................................................................38
Rol van ABC in target costing.......................................................................................................38
Life cycle costing..........................................................................................................................38
Life cycle costing...............................................................................................................38
Methodologie.................................................................................................................................................38
Methodologie..............................................................................................................................38
Kwaliteitskosten...............................................................................................................39
Kwaliteitskosten...............................................................................................................39
Soorten kwaliteitskosten.............................................................................................................39
Soorten kwaliteitskosten..................................................................................................39
Kwaliteit van design........................................................................................................................................39
Kwaliteit van design.....................................................................................................................39
Kwaliteit van conformiteit/ Cost of Quality (COQ).........................................................................................39
Kwaliteit van conformiteit/ Cost of Quality (COQ).......................................................................39
Meting van kwaliteitskosten........................................................................................................40
Meting van kwaliteitskosten.............................................................................................40
Identificeren van kwaliteitskosten.................................................................................................................40
Identificeren van kwaliteitskosten...............................................................................................40
Relatie tussen de 4 soorten kwaliteitskosten...............................................................................40
Relatie tussen de 4 soorten kwaliteitskosten.....................................................................40
Kritiek..............................................................................................................................................................40
Kritiek..........................................................................................................................................40
De selectie en beoordeling van leveranciers......................................................................41
De selectie en beoordeling van leveranciers......................................................................41
Leveranciersselectie en –beoordeling als onderdeel van het aankoopproces..............................41
Leveranciersselectie en –beoordeling als onderdeel van het aankoopproces.....................41
Het aankoopproces........................................................................................................................................41
Het aankoopproces......................................................................................................................41
Belangrijke factoren.......................................................................................................................................42
Belangrijke factoren....................................................................................................................42
Total cost of ownership...............................................................................................................42
Total cost of ownership.....................................................................................................42
Total cost of ownership-matrix......................................................................................................................42
Total cost of ownership-matrix....................................................................................................42
Plaats binnen de waardeketen/ lifecycle.......................................................................................................42
Hiërarchisch....................................................................................................................................................43
Variabiliteit.....................................................................................................................................................43
Suggestie genereren via optimalisatie...........................................................................................................43
Suggestie genereren via optimalisatie.........................................................................................43
Verschillende doeleinden...............................................................................................................................43

6

, Methodes van leveranciersbeoordeling/ activity based vendor rating........................................43
Methodes van leveranciersbeoordeling/ activity based vendor rating..............................43
De verschillende methodes............................................................................................................................43
De verschillende methodes..........................................................................................................43
Losstaande financiële en niet-financiële indicatoren....................................................................................43
Gewogen puntenplan (weighted point plan).................................................................................................44

Cost Accounting................................................................................................................44
Cost Accounting................................................................................................................44
1. Inleiding........................................................................................................................44
1. Inleiding........................................................................................................................44
Management Accounting.............................................................................................................44
Management Accounting..................................................................................................44
Cost accounting/ kostprijsberekening............................................................................................................44
Cost accounting/ kostprijsberekening..........................................................................................44
Cost management..........................................................................................................................................45
Cost management........................................................................................................................45
Strategische langetermijnplanning................................................................................................................45
Strategische langetermijnplanning..............................................................................................45
Operationele planning en budgettering.........................................................................................................45
Operationele planning en budgettering.......................................................................................45
Managementcontrole.....................................................................................................................................45
Managementcontrole..................................................................................................................45
Wijzigende rol van de management accountant..........................................................................45
Wijzigende rol van de management accountant...............................................................45
Gewijzigde omgeving......................................................................................................................................45
Gewijzigde omgeving...................................................................................................................45
2. Kostenbegrippen en kostprijscomponenten...................................................................46
2. Kostenbegrippen en kostprijscomponenten...................................................................46
Kosten en kostprijs......................................................................................................................46
Kosten en kostprijs............................................................................................................46
Soort: kostenindeling...................................................................................................................46
Soort: kostenindeling........................................................................................................46
Toewijsbaarheid: directe en indirecte kosten................................................................................................47
Toewijsbaarheid: directe en indirecte kosten..............................................................................47
Relatie output: vaste en variabele kosten......................................................................................................47
Relatie output: vaste en variabele kosten....................................................................................47
Vaste kosten...................................................................................................................................................47
Variabele kosten.............................................................................................................................................47
Semi-variabele kosten....................................................................................................................................47
Semi-vaste kosten..........................................................................................................................................47
Cost drivers.....................................................................................................................................................47

7

, Cost drivers..................................................................................................................................47
Productiekosten en niet-productiekosten.....................................................................................................47
Productiekosten en niet-productiekosten....................................................................................47
Productiekosten.............................................................................................................................................47
Niet-productiekosten.....................................................................................................................................48
Tijdsaspect: kostenverdeling..........................................................................................................................48
Tijdsaspect: kostenverdeling.......................................................................................................48
Waardebepaling van voorraden..................................................................................................48
Waardebepaling van voorraden.......................................................................................48
Belgische context............................................................................................................................................48
Belgische context.........................................................................................................................48
IFRS.................................................................................................................................................................48
IFRS..............................................................................................................................................48
Totale kostprijs............................................................................................................................48
Totale kostprijs.................................................................................................................48
Resultaat.....................................................................................................................................48
Resultaat..........................................................................................................................48
Integrale productiekostprijs.........................................................................................................49
Integrale productiekostprijs..............................................................................................49
Verdeling van indirecte productiekosten over kostenplaatsen.....................................................................49
Verdeling van indirecte productiekosten over kostenplaatsen....................................................49
Primaire kostenverdeelstaat..........................................................................................................................49
Secundaire kostenverdeelstaat......................................................................................................................49
Different costs for different purposes..........................................................................................49
Different costs for different purposes................................................................................49
Schatten van kostenfuncties........................................................................................................49
Schatten van kostenfuncties..............................................................................................49
Classificatiemethode......................................................................................................................................49
Classificatiemethode...................................................................................................................49
Engineering.....................................................................................................................................................50
Engineering..................................................................................................................................50
Kwantitatieve analyse.....................................................................................................................................50
Kwantitatieve analyse.................................................................................................................50
Hoog-laagmethode.........................................................................................................................................50
Regressieanalyse............................................................................................................................................50

3. Break-even analyse.......................................................................................................51
3. Break-even analyse.......................................................................................................51
Basismodel..................................................................................................................................51
Basismodel.......................................................................................................................51
Basisassumpties..............................................................................................................................................51
Basisassumpties...........................................................................................................................51

8

, Basismodel......................................................................................................................................................51
Basismodel..................................................................................................................................51
Break-evenafzet..............................................................................................................................................51
Break-evenomzet...........................................................................................................................................52
Grafisch...........................................................................................................................................................52
Sensitiviteitsanalyse....................................................................................................................52
Sensitiviteitsanalyse.........................................................................................................52
Uitbreidingen op het basismodel.................................................................................................52
Uitbreidingen op het basismodel......................................................................................52
Introductie van belastingen............................................................................................................................52
Introductie van belastingen.........................................................................................................52
Stapsgewijze vaste kosten..............................................................................................................................52
Stapsgewijze vaste kosten...........................................................................................................52
Meerdere producten......................................................................................................................................52
Meerdere producten...................................................................................................................52
Meerdere kostenveroorzakers.....................................................................................................53
Meerdere kostenveroorzakers...........................................................................................53
4. Job order costing..........................................................................................................54
4. Job order costing..........................................................................................................54
Job order costing.........................................................................................................................54
Job order costing...............................................................................................................54
Serieproductie.............................................................................................................................55
Serieproductie...................................................................................................................55
Capaciteitskosten........................................................................................................................55
Capaciteitskosten..............................................................................................................55
Capaciteitsdefinities.......................................................................................................................................55
Capaciteitsdefinities....................................................................................................................55
Theoretische capaciteit..................................................................................................................................55
Praktische capaciteit.......................................................................................................................................55
Normale capaciteit.........................................................................................................................................55
Gebudgetteerde capaciteit & Actuele capaciteit...........................................................................................55
Doorgerekende kosten...................................................................................................................................55
Doorgerekende kosten................................................................................................................55
Capaciteitsverschillen.....................................................................................................................................55
Capaciteitsverschillen..................................................................................................................55
Beslissingen....................................................................................................................................................56
Beslissingen.................................................................................................................................56
KT....................................................................................................................................................................56
LT....................................................................................................................................................................56

5. Kostprijsberekening bij massaproductie: process costing...............................................57
5. Kostprijsberekening bij massaproductie: process costing...............................................57

9

, Inleiding.......................................................................................................................................57
Inleiding............................................................................................................................57
Kostprijsberekening bij massaproductie......................................................................................57
Kostprijsberekening bij massaproductie............................................................................57
Process costing: betekenis.............................................................................................................................57
Process costing: betekenis...........................................................................................................57
Kostprijsberekening bij massaproductie met gebruik van equivalente eenheden.......................58
Kostprijsberekening bij massaproductie met gebruik van equivalente eenheden..............58
Gebruik van equivalente eenheden...............................................................................................................58
Gebruik van equivalente eenheden.............................................................................................58
GIB met meerdere afwerkingsgraden............................................................................................................58
Kostprijsberekening met equivalente eenheden bij meerdere productiestappen.......................................58
Kostprijsberekening met equivalente eenheden bij meerdere productiestappen........................58
Productieproces met opeenvolgende afdelingen zonder beginvoorraad.....................................................58
Kostprijsberekening bij een productieproces met meerdere productiestappen met beginvoorraad..........58

6. Activity based costing...................................................................................................59
6. Activity based costing...................................................................................................59
Tekortkomingen van bestaande kostprijssystemen.....................................................................59
Tekortkomingen van bestaande kostprijssystemen...........................................................59
Activity based costing..................................................................................................................59
Activity based costing.......................................................................................................59
Soorten activity drivers...................................................................................................................................60
Soorten activity drivers................................................................................................................60
Activiteitenhiërarchie.....................................................................................................................................60
Activiteitenhiërarchie..................................................................................................................60
Traditioneel kostprijssysteem vs ABC.............................................................................................................60
Traditioneel kostprijssysteem vs ABC..........................................................................................60
Meer nood aan ABC indien.............................................................................................................................61
Mate van verfijning in het kostprijssysteem..................................................................................................61
Time-driven activity based costing...............................................................................................61
Time-driven activity based costing....................................................................................61
Voordelen van time-driven ABC.....................................................................................................................61
Voordelen van time-driven ABC...................................................................................................61
Nadelen van time-driven ABC........................................................................................................................61
Nadelen van time-driven ABC......................................................................................................61
Activity based management........................................................................................................61
Activity based management.............................................................................................61
Informatiebronnen uit ABC............................................................................................................................62
Informatiebronnen uit ABC..........................................................................................................62
Informatie over de ingezette middelen..........................................................................................................62
Informatie over de geleverde activiteiten......................................................................................................62
Informatie over de kostprijs van de kostendragers.......................................................................................62

10

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