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Uitwerkingen meerkeuzevragen Management Accounting
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In dit document vind je de uitwerkingen van de meerkeuzevragen van het boek Management Accounting
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© 2010 Noordhoff Uitgevers bvHoofdstuk 1 Management accounting: plaatsbepaling en ontwikkeling
Meerkeuzevraag 1.8
Eigen vermogen 31 december € 220.000
Eigen vermogen 1 januari € 250.000
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Vermogenstoename € 30.000 –
Onttrekkingen € 70.000 +
Stortingen € 20.000 –
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€ 50.000 +
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Winst € 20.000
Meerkeuzevraag 1.9
Pand € 380.000 Eigen vermogen 1/1 € 310.000
Inventaris € 50.000 Lening € 160.000
Debiteuren € 20.000 Winst € 160.000
Bank* € 180.000
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€ 630.000 € 630.000
* € 10.000 + € 580.000 – € 360.000 – € 40.000 – € 10.000 = € 180.000
Of:
Omzet € 600.000
Bedrijfskosten € 360.000 –
Afschrijving pand € 20.000 –
Afschrijving inventaris € 50.000 –
Interestkosten € 10.000 –
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Winst € 160.000
Management accounting – Uitwerkingen meerkeuzevragen | p. 1
, © 2010 Noordhoff Uitgevers bv
Hoofdstuk 2 Kostenbegrippen
Meerkeuzevraag 2.2
Kostprijs: Grondstof € 25
Arbeid € 10
Indirect € = € 20
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€ 55
Omzet 3.000 x € 60 = € 180.000
Kostprijs omzet 3.000 x € 55 = € 165.000
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€ 15.000
Verspillingen:
Grondstof: Toegestaan 3.500 x € 25 = € 87.500
Werkelijk € 91.000
------------
€ 3.500 –
Machinetijd: Toegestaan 3. = 500 uur
Werkelijk 550 uur
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50 uur à € 140 = € 7.000 –
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€ 4.500
Meerkeuzevraag 2.5
Eigen vermogen € 350.000 25% x 15% = 3,75 %
Banklening € 700.000 50% x 8% x 0,75 = 3 %
Rekening-courant € 350.000 25% x 10% x 0,75 = 1,875%
---------------- ----------
€ 1.400.000 8,625%
Management accounting – Uitwerkingen meerkeuzevragen | p. 2
, © 2010 Noordhoff Uitgevers bv
Meerkeuzevraag 2.10
Het maken van 50.000 meter Europe vergt 80 uur.
Dekkingsbijdrage Unirope per uur:
Per uur kan € 50 / € 0,40 x 10 m = 1.250 meter gemaakt worden.
125 x € 3 = € 375
125 x € 1,60 = € 200 –
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€ 175
80 x € 175 = € 14.000
Dekkingsbijdrage Ultrarope per uur:
Per uur kan € 50 / € 0,50 x 10 m = 1.000 meter gemaakt worden.
100 x € 4 = € 400
100 x € 2,20 = € 220 –
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€ 180
80 x € 180 = € 14.400
Dekkingsbijdrage Europe per uur:
Per uur kan € 50 / € 0,80 x 10 m = 625 meter gemaakt worden.
62,5 x € 5 = € 312,50
62,5 x € 3 = € 187,50 –
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€ 125,00
80 x € 125 = € 10.000
Als de incidentele order uitgevoerd wordt, kunnen de reguliere orders niet volledig
uitgevoerd worden; er zal dan in de reguliere orders Europe geschrapt worden.
Opportunity costs: € 10.000
Management accounting – Uitwerkingen meerkeuzevragen | p. 3
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