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
The benefits of buying summaries with Stuvia:
Guaranteed quality through customer reviews
Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.
Quick and easy check-out
You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.
Focus on what matters
Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!
Frequently asked questions
What do I get when I buy this document?
You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.
Satisfaction guarantee: how does it work?
Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.
Who am I buying these notes from?
Stuvia is a marketplace, so you are not buying this document from us, but from seller Adriaans. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $3.21. You're not tied to anything after your purchase.