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Oefening Industriële bakkerij p489
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Dit is de volledige versie van oefening Industriële bakkerij met uitleg
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IND KP: KP KD productKostensoorten totaal KP beheer bakkerij IND KP: keuken Verkoop A
grondst 17,500 10,500
D&Div goederen 1,400 300 400 350 350
Personeel 37,500 9,375 3,375 3,375 2,625 15,000
Afschr 1,925 125 1,150 450 200
TOTAAL 58,325 9,800 4,925 4,175 3,175 25,500
-9,800 4,900 4,900
9,825 9,075 3,175 25,500
-9,825 -9,075 9,825
0 0 3,175 35,325
1. OVERSCHRIJVEN KD BAKKERIJ
KD BAKKERIJ 35,325
+AFVALKOST 125
35,450 400,000e
5% 2e keuze broodjes zoo 95% 1e keuze broodjes
20,000 1,773 380,000
1.1 Broodjes aan traiteurs ( 1e kwaliteit)
- productieprijs verkochte eenheden broodjes traiteur
80,000e waarderen tegen FIFO
BV 20,000 e x
Prod 60,000 e x
Totaal 80,000 e
- verkoopkosten
omzet 85,900 totale Verkoop kosten
omzet 1e
kwaliteit 10,000 % toe te rekenene
procentueel 0.116 € toe te rekenen
- winst
omzet
10,000 - 7,218 -
, 1.2 Broodjes intern doorgeleverd aan keuken ( 1e kwaliteit)
- Kostprijs van deze eenheden
300,000 x 0.088625 =
- verstrekt als GS tegen marktprijs aan keuken
300,000 x 0.125 =
- Resultaat
37,500 - 26,588 =
1.3 totaal restultaat broodjes 1e keuze
> traiteurs 2,413
> interne levering 10,913
TOTAAL 13,325
1.3 Broodjes aan zoo (2e keuze)
- productieprijs verkochte eenheden broodjes zoo
21000e waarderen tegen maandgem
BV 1,000 e x
Prod 20,000 e x
Totaal 21,000 e
18,000 x 0.088929
- verkoopkosten
omzet 85,900 totale Verkoop kosten
omzet 2e
kwaliteit 900 % toe te rekenene
procentueel 0.010 € toe te rekenen
- winst
omzet
900 - 1,601 -
2. OVERSCHRIJVEN KD BAKKERIJ
2.1 Broodjes aan traiteurs ( 1e kwaliteit)
- productieprijs belegde broodjes
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