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Bedrijfseconomische aspecten antwoorden
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  • Course
  • Bedrijfseconomische aspecten
  • Institution
  • NCOI (NCOI)
  • Book
  • Bedrijfseconomie in de praktijk

Tentamen studieboek Bedrijfseconomie in de praktijk van Joost Bakker, Theo van Houten - ISBN: 9789491743924, Druk: 5, Uitgavejaar: - (Oefenexamen 2020)

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Document information

  • October 24, 2020
  • 3
  • 2019/2020
  • Exam (elaborations)
  • Only questions

Subjects

  • economie
  • bedrijfseconomische aspecten

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  • NCOI (NCOI)
  • Logistiek en Economie
  • Bedrijfseconomische aspecten
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Antwoorden 17 oefenvragen module Bedrijfseconomische aspecten

Vraag 1)

Bij financial accounting wordt de informatie periodiek verstrekt terwijl dit bij management
accounting meer continu en ad hoc gebeurt.

Vraag 2)

Paul houdt zich bezig met het adviseren van het management van Pals BV over te nemen
toekomstige beslissingen.

Karin houdt zich met name bezig met het beheren van het vermogen van Pals BV van nu en in de
toekomst.

Vraag 3)

De interestkosten.

Vraag 4)

De resultatenrekening.

Vraag 5)

Bezettingsresultaat = (W – N) x (C / N)
€ 20.000 = (25.000 – 24.000) x (C / N)
€ 20.000 = 1.000 x (C / N)
(C / N) = € 20..000 = € 20,-

Integrale kostprijs = (C / N) + (V / W) = € 20 + (€ 1.200..000) = € 20 + € 48 = € 68,-

Vraag 6)

Contributiemarge = verkoopprijs – variabele kosten
€ 13 = verkoopprijs - € 18
Verkoopprijs = € 13 + € 18 = € 31,-

Break-evenafzet = totale constante kosten / contributiemarge = € 18.200 / € 13 = 1.400 stuks

Break-evenomzet = break-evenafzet x verkoopprijs = 1.400 x € 31 = € 43.400,-

Vraag 7)

Opslagpercentage materiaalkosten = (indirecte kosten / directe materiaalkosten) x 100% =
(€ 100.000 / € 400.000) x 100% = 25%

Opslagbedrag directe materiaalkosten = 25% van € 2.000 = € 500,-

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