Case
Oplossingen Nikon (10.3)
- Course
- Institution
Dit is de juiste oplossing van 2 cases in het vak Cost & Management Accounting in het 1ste semester van het 3de jaar Business Management & Entrepreneurship aan de VIVES Hogeschool.
[Show more]
Seller
Follow
odelarue
Reviews received
Content preview
Opgave Case Nikon1. Standaard fabricagekp/product bij traditionele VDS "# machine-uren"
Toeslagtarief : 1 325 000,00 : 7 500 u = 176.667 €/MU
Per eenheid: FT 50 FT 60 FT 70 FT 90
Materiaalkost 35.00 43.00 50.00 60.00
Directe Arbeidskost 19.00 19.00 76.00 152.00
Indirecte kosten 88.33 132.50 176.67 353.33
Totaal TCA 142.33 194.500 302.67 565.33
2. Standaard fabricagekostprijs/product obv ABC
a) Bepalen van de kost per eenheid cost driver
Kosten Kost per
Activiteiten Cost drivers Volume CD
activiteiten eenheid CD
Werking machines 575,000.00 # machine-uren 7,500 76.67
Bestellen materiaal 12,500.00 # bestellingen 10,700 1.17
Stockeren onderdelen 237,500.00 # onderdelen 77 3,084.42
Verpakken toestellen 125,000.00 # verpakkingen 9,250 13.51
Tpt halfafg. prod 125,000.00 # interne tpt'n 1,200 104.17
Instellen machines 250,000.00 # instellingen 600 416.67
Totaal 1,325,000.00
b) bepalen van het verbruik van de activiteit voor de totale productie
FT 50 FT 60 FT 70 FT90
# machine-uren 1750 2250 2000 1500
# bestellingen 1500 2400 1800 5000
# onderdelen 15 12 18 32
# verpakkingen 3500 3000 2000 750
# interne transporten 400 400 200 200
# instellingen 200 200 100 100
unoconv_2444252462.xlsx Johan Theuninck Printed 11/16/2024
1/6
, aantal stuks 3500 3000 2000 750
c) berekenen indirecte kosten totale productie of per eenheid (afh vd vraag)
IK totaal FT 50 FT 60 FT 70 FT90
Werking machines 134,166.67 172,500.00 153,333.33 115,000.00
Bestellen materiaal 1,752.34 2,803.74 2,102.80 5,841.12
Stockeren onderdelen 46,266.23 37,012.99 55,519.48 98,701.30
Verpakken toestellen 47,297.30 40,540.54 27,027.03 10,135.14
Tpt halfafg. prod 41,666.67 41,666.67 20,833.33 20,833.33
Instellen machines 83,333.33 83,333.33 41,666.67 41,666.67
Totaal 354,482.53 377,857.27 300,482.64 292,177.56
per stuk 101.28 125.95 150.24 389.57
Standaard fabr.kp pe FT 50 FT 60 FT 70 FT90
Materiaalkost 35.00 43.00 50.00 60.00
Directe arbeidskost 19.00 19.00 76.00 152.00
Indirecte kosten 101.28 125.95 150.24 389.57
Totaal vlgs ABC 155.28 187.95 276.24 601.57
Totaal TCA 142.33 194.50 302.67 565.33
Verschil 12.95 -6.55 -26.43 36.24
unoconv_2444252462.xlsx Johan Theuninck Printed 11/16/2024
2/6
The benefits of buying summaries with Stuvia:
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
You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.
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 odelarue. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $9.22. You're not tied to anything after your purchase.
Can Stuvia be trusted?
4.6 stars on Google & Trustpilot (+1000 reviews)
75632 documents were sold in the last 30 days
Founded in 2010, the go-to place to buy study notes for 14 years now