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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