Summary
Samenvatting Formules kostencalculatie
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Alle formules voor de module kostencalculatie voor de cursus Moderne Bedrijfsadministratie.
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Integrale kostprijs:C/N + V/W
Differentiële kostprijs:
Toename van de kosten door de incidentele order / aantal producten van de incidentele order
Opslagpercentage indirecte kosten:
(Totale indirecte kosten / totale bijbehorende kosten) x 100%
Vast budget:
Totale constante kosten / aantal perioden
OF
Normale hoeveelheid per periode x constante tarief per eenheid
Variabel budget:
Werkelijke hoeveelheid prestaties per periode x variabele tarief per eenheid
Gemengd budget:
Vast budget + variabel budget
OF
Constante kosten per periode + (werkelijke hoeveelheid prestaties x variabele tarief per eenheid)
Budgetresultaat:
Gebudgetteerde kosten – werkelijke kosten
Prijsresultaat: (SP – WP) x WH
Efficiencyresultaat: (SH – WH) x SP
Bezettingsresultaat: (W – N) x (C / N)
Dekkingsbijdrage per product:
Verkoopprijs – variabele kosten per product
Totale dekkingsbijdrage:
Omzet – totale variabele kosten van de omzet
Verschil winst absorption costing en direct costing:
Voorraadmutatie x constante fabricagekosten per product
Indifferentiepunt:
Verschil in totale constante kosten / verschil in variabele kosten per eenheid
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