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Biscuits & Biscottes extracomptabel oplossing UITLEG
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This document is the solution to the exercise Biscuits & Biscottes on page 474. Some difficult steps are explained.
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KPkantooradmi KP
Kostensoorten totaal KP huisvest KP gasgener KP drijfkr n directie
Materiaalverbr 190,185
grondst 155,000
hulpstof 35,185 2,500 4,000 1,200
D&Div goederen 26,650 12,000 300
Personeel 208,949
lonen 89,250 1,750 3,000 2,000
soc last 58,013 1,138 1,950 1,300
wedden 41,124 20,000 10,000
20,562 10,000 5,000
Afschr 64,604 2,083 4,167 4,167 333
TOTAAL 490,388 7,471 13,117 20,667 30,633 15,000
-7,471 299 299 299 299
0 13,416 20,966 30,932 15,299
-13,416
0 20,966
-20,966
0 30,932
-30,932
0 15,299
-15,299
0
EXTRACOMPTABELE KOSTENCALCTULATIE + ANALYTISCH RESULTAAT
1 BISCUITS
overschrijven 1e KD KNEDEN & BAKKEN 202,676
(lijstje) + BV GIB 1,200
-EV GIB -1,500
- afvalopbr 0
+afvalverwerkingsk 0
-kostprijs bijprod 0
fabr Kostprijs 1e fase 202,376
overschrijven 2e KD Rooster 51,353 Rooster:
+ BV GIB 0
-EV GIB 0
- afvalopbr -528
+afvalverwerkingsk
-kostprijs bijprod -2,638
-EV -2,638
doorleveren 'GS' 202,376
fabr Kostprijs 2e fase 247,927
, overschrijven 3e KD Inpakken 74,834
doorleveren 'GS' 247,926
+ BV GIB 2,000
-EV GIB 0
- afvalopbr -1,382
+afvalverwerkingsk 0
-kostprijs bijprod 0 Verkoop
fabr Kostprijs 3e fase 323,379
VERKOOP
+BV 8,400
-EV 2,765
fabr KP verkocht e 329,014
+ Verkoopkosten 51,044
Verkoop KP verkochte e 380,058
OMZET 428,400
Winst 48,342
2 Biscottes
overschrijven 1e KD KNEDEN & BAKKEN 49,476
(lijstje) + BV GIB 1,200
-EV GIB -1,500
- afvalopbr 0
+afvalverwerkingsk 0
-kostprijs bijprod 0
fabr Kostprijs 1e fase 49,176
overschrijven 2e KD Rooster 12,753
+ BV GIB 0
-EV GIB 0
- afvalopbr -719
+afvalverwerkingsk 0
-kostprijs bijprod 0
-EV 0
doorleveren 'GS' 49,176
fabr Kostprijs 2e fase 61,209
overschrijven 3e KD Inpakken 18,996
doorleveren 'GS' 61,209
+ BV GIB 2,000
-EV GIB 0
- afvalopbr -276
+afvalverwerkingsk 0
-kostprijs bijprod 0
fabr Kostprijs 3e fase 81,930
VERKOOP
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