Volledige samenvattingen van Interne financiële verslaggeving
--> normaal zijn slides in het Engels maar examen is in het Nederlands dus heb de samenvatting in het Nederlands gemaakt
Prof: Martine Cools
Veel uitgewerkte oefeningen en voorbeelden
grafieken en tabellen volledig
Interne Financiële Verslaggeving
Hoofdstuk 1: Role of management accountants............................................................................2
1.1 Accountancy...................................................................................................................... 2
1.2. Management vs. Financial accounting............................................................................. 2
1.2.1. Value Chain analyse................................................................................................ 4
1.2.2 Planning- en controlesystemen.................................................................................4
1.3 De rol van management accountants................................................................................ 5
Hoofdstuk 2: Cost terminology......................................................................................................7
2.1 General cost termen.......................................................................................................... 7
2.2. Basis cost terminologie.....................................................................................................7
2.3. Directe kosten vs indirecte kosten.................................................................................... 8
2.4. Variabele vs vaste kosten................................................................................................. 9
2.5. Inventarisbeerbare kosten - Periode kosten................................................................... 11
2.6. Productiekosten.............................................................................................................. 12
2.7. Totaal vs eenheidkosten................................................................................................. 14
2.8. Conclusion...................................................................................................................... 15
Hoofdstuk 3: Cost-volume-profit analysis.................................................................................... 16
3.1. Inleiding.......................................................................................................................... 16
3.2. Inkomensberekening...................................................................................................... 16
3.3. Contributiemarge............................................................................................................ 17
3.4 Kritische afzet/omzet – Break even afzet/omzet..............................................................18
3.4.1 Kritische afzet / Break-Even Afzet.......................................................................... 18
3.4.2 Kritische omzet / Break-even Quantity....................................................................19
3.4.3 Afzet bij gewenst bedrijfsresultaat (geen winstbelasting) (Profit planning)............ 19
3.4.4 Omzet bij gewenst winstniveau...............................................................................20
3.4.5 Berekening afzet bij gewenst nettoresultaat (wel winstbelasting)...........................20
3.5 Sensitivity analysis...........................................................................................................21
3.6. Veiligheidsmarge (Margin of safety: MOS)..................................................................... 22
3.7. Operationele hefboom (operational leverage)................................................................ 24
3.8. Effects van sales mix op CVP.........................................................................................25
3.9. Contributiemarge vs bruto winst (gross margin)............................................................. 26
Hoofdstuk 4: Job Costing.............................................................................................................28
4.1 Job costing vs process costing........................................................................................ 28
4.2 Job costing: cost assignment (opdrachtencalculatie)...................................................... 29
4.3 Costing-approaches (=kostenbenaderingen) in general..................................................30
4.4 Seven-step Job costing (Horngren)................................................................................. 31
4.5 Journal entries................................................................................................................. 36
4.6 Accounting for overhead..................................................................................................39
Hoofdstuk 18: Process costing.................................................................................................... 43
, 18.1 Process Costing.............................................................................................................43
18.2 Assumpties van process-Costing.................................................................................. 44
18.3 5-Stappen proces.......................................................................................................... 44
18.4 Equivalente eenheden................................................................................................... 45
18.5 Waarderingsmethode 1: gewogen gemiddelde methode.............................................. 47
18.6 Waarderingsmethode 2: FIFO....................................................................................... 48
Vergelijking van 2 waarderingsmethoden........................................................................ 48
18.7 Transferkosten = vorige departement kosten................................................................ 52
Hoofdstuk 5: Activity based costing............................................................................................. 53
5.1. Traditioneel kostprijssysteem (Tekortkomingen).............................................................53
5.2. Activity Based Costing (Oplossing voor tekortkomingen van traditionele systeem)....... 57
Activity-Based Cost Systems........................................................................................... 64
Ericsson's verouderde kosten systeem........................................................................... 66
5.3. Activity based management............................................................................................72
Hoofdstuk 6: master budget.........................................................................................................74
6.1. The master budget..........................................................................................................74
6.3. Voordelen van budget.....................................................................................................74
6.4 Onderdelen van master budget....................................................................................... 75
6.5. Basis steps Operationeel budget....................................................................................76
6.6. Andere budget issues..................................................................................................... 77
6.7. Budgeteren en de organisatie.........................................................................................78
6.8. Budget en menselijk gedrag........................................................................................... 79
Hoofdstuk 7+8: variantieanalyse................................................................................................. 80
7.1 Statisch budget................................................................................................................ 80
7.2 Flexibel budget................................................................................................................ 80
7.2.1. Level 2 analyse:..................................................................................................... 82
7.2.2. Level 3 analyse:..................................................................................................... 83
7.3. Standard costing.............................................................................................................92
7.4. Management use of variances........................................................................................92
7.4.1. Interpreting interaction among variances...............................................................93
7.4.2. Operational Control Measures............................................................................... 94
7.4.3. Production and Delivery Performance Measures.................................................. 94
7.4.4. Balanced Scorecard (BSC)....................................................................................94
7.4.5. Behavioral impact of variance analysis..................................................................95
7.4.6. Benchmarking en Varianties.................................................................................. 95
Hoofdstuk 9: Inventory Costing....................................................................................................97
9.1. Soorten Costing.............................................................................................................. 97
9.1.1. Comparatieve inkomenseffecten......................................................................... 102
9.1.2. Het bestaan van absorptie kosten verklaren........................................................103
1
, 9.1.3. Vergelijking met alternatieve inventory costing systems:.....................................104
9.2. Capacity Analysis......................................................................................................... 104
9.2.1. Absorption costing en alternative denominator-level capacity concepts:.............104
9.2.2. Voorbeelden Capacity..........................................................................................105
2
, Hoofdstuk 1: Role of management accountants
1.1 Accountancy
Accountancy = omvat het verzamelen, samenvatten en rapporteren van financiële als niet-financiële
informatie
Accounting als een informatie systeem: →
1.2. Management vs. Financial accounting
Het verschil tussen management en financial accounting:
Managerial accounting Financial accounting
Doel van de Het helpt managers om beslissingen te Communiceert de financiële positie
informatie nemen om zo de doelen van een van een organisatie aan beleggers,
organisatie te vervullen banken, toezichthouders en andere
externe partijen
Primaire gebruikers De managers van de organisatie Externe gebruikers zoals beleggers,
banken, toezichthouders en
leveranciers
Focus/emphasis Toekomstgericht (= bv budget voor Verleden
2017 opgesteld in 2016)
Regels van de meting Interne metingen (measures) en Financiële statements moeten GAAP
en rapportage rapporten → hoeven geen GAAP te volgen
volgen, maar zijn en worden gecertificeerd door externe,
gebaseerd op kosten-batenanalyses onafhankelijke accountants
Tijd span Varieert van uurlijkse informatie tot Financiële verslagen: jaarlijkse en
15 tot 20 jaar kwartaal
Gedragsimplicaties Ontworpen om het gedrag van Het rapporteert economische
(= impact op mensen managers en andere werknemers te gebeurtenissen maar beïnvloedt ook
die in het bedrijf beïnvloeden het gedrag, omdat de vergoeding van
de managers vaak gebaseerd is op de
werken)
financiële resultaten
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