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Transibel
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This is the exercise Transibel on page 481. It is intra & extra comptabel.
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KPadministr IND KP: IND KP:
Kostensoorten totaal KP huisvestKP directie atie Productie A productie B
Materiaalverbr 158,500
grondst 155,000
hulpstof 3,500 500 2,000 1,000
D&Div goederen 83,330
telefoon 600 50 150 60 40
verlichting gebouw 300 300
brandverzekering 1,100 1,100
Elec:machines 3,500 1,500 2,000
tansport 70,000
Documentatie 480 480
Reiskosten 7,350 750
Personeel 440,300
lonen 288,800 4,800 8,800 3,200
wedden 151,500 15,000 27,000 37,500 30,000
Afschr & voorzien 132,800
Gebouwen 13,800 13,800
install,… 97,000 41,000 56,000
voorzieningen 22,000 10,000 12,000
Andere 1,300 800 250 250
TOTAAL 816,230 21,300 15,800 27,630 101,110 104,490
-21,300 1,065 2,130 7,455 6,390
0 16,865 29,760 108,565 110,880
-16,865 -29,760 19,747 17,553
0 0 128,312 128,433
-128,312 -128,433
0 0
,
Product A
overschrijven 1e KD KD 427,312 BV HALFFABRICAAT
(lijstje) + BV GIB 50,000 Productie
-EV GIB -20,000 TOTAAL
- afvalopbr 0 EV:
+afvalverwerkingsk 0
-kostprijs bijprod 0
fabr Kostprijs productie A 457,312 170000e PRODUCT A
+ BV halffabricaat A 150,000 60000e EV + BV prod A totaal
TOTAAL 607,312 230,000 EV + BV prod A eenheden
per eenheid 2.64049 fabr kostprijs A per eenh
Doorgeleverd (40,000)
prod A: Externe levering
, productiekost verkochte e 160,000 x 2.64049
verkoopkosten
Verkoopkostprijs vd verkochte eenheden 422,478 +
Winst 800,000 - 506,570
prod A: interne levering
productiekost verkochte e 40,000 x 2.64049
Winst 200,000 - 105,619
TOTALE WINST PROD A 293,430 + 94,381 = 387,810
Product B
overschrijven 1e KD KD 256,433
(lijstje) + BV GIB 40,000
-EV GIB -20,000
- afvalopbr 0
+afvalverwerkingsk 0
-kostprijs bijprod 0
levering van A naar B 200,000
fabr Kostprijs productie B 476,433 65000e
+ BV halffabricaat A 175,000 25000e
TOTAAL 651,433 90,000
per eenheid 7.23814
productiekost verkochte e 80,000 x 7.23814
verkoopkosten
Verkoopkostprijs vd verkochte eenheden 579,052 +
Winst 560,000 - 627,444
IN KOSTENVERDEELSTAAT ENKEL VERBRUIKTE KOSTEN DUS GEEN DOUANEKOSTEN. IN DE JOURNAALPOSTEN ZAL DIT WEL
JOURNAALPOSTEN
BV Boeken
98 PI GS 335,000
98 PI Hulpst. 10,000
98 PI Halffabricaat (A) 150,000
98 PI Gereed product (B) 175,000
98 PI GIB (A) 50,000
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