Samenvatting Financieel Onderbouwd Ontwerpen - Eva van Veen
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Course
Financieel onderbouwd ontwerpen
Institution
Hogeschool Utrecht (HU)
Book
Basisboek bedrijfseconomie
Samenvatting van het vak Financieel Onderbouwd Ontwerpen (FOO) en van het boek Basisboek Bedrijfseconomie (H 11, 12, 13, 14). Altijd positieve feedback ontvangen op mijn samenvattingen van medestudenten.
Samenvatting FOO
Een samenvatting van ‘Basisboek Bedrijfseconomie’
van W. Koetzier en R. Brouwers.
Eva van Veen
18-5-2018
Een samenvatting van het vak financieel onderbouwd ontwerpen van de opleiding Technische
Bedrijfskunde te Hogeschool Utrecht. Dit vak maakt deel uit van het propedeuse programma.
, Samenvatting FOO 18 mei 2018
Inhoud
Hoofdstuk 11 | Kostenstructuur ............................................................................................................. 2
11.1 Vaste en Variabele kosten ........................................................................................................... 2
11.2 Break-evenanalyse ...................................................................................................................... 2
11.2.1 Uitgangspunten Break-evenanalyse ..................................................................................... 2
11.2.2 Veiligheidsmarge .................................................................................................................. 2
11.3 De hefboomwerking van de kostenstructuur ............................................................................. 3
Hoofdstuk 12 | Kostencalculaties ........................................................................................................... 3
12.1 Integrale kostprijs en normale bezetting .................................................................................... 3
12.2 Direct costing............................................................................................................................... 3
12.3 Absorption costing en direct costing als instrumenten ten behoeve van de besluitvorming .... 4
12.3.1 Verkoopprijsvaststelling ....................................................................................................... 4
12.3.2 Break-evenanalyse ............................................................................................................... 4
12.3.3 Knelpuntscalculatie .............................................................................................................. 4
12.4 Economische levensduur en vervanging van duurzame productiemiddelen ............................. 4
Hoofdstuk 13 | Indirecte kosten ............................................................................................................. 5
13.1 Gevaren van onjuiste kostentoerekening ................................................................................... 5
13.2 Deelcalculatie equivalentiecijfermethode .................................................................................. 5
13.3 Opslagmethode ........................................................................................................................... 5
13.4 Kostenplaatsmethode ................................................................................................................. 5
13.5 Activity based costing .................................................................................................................. 6
13.6 Productkostprijs en klantkostprijs ............................................................................................... 6
Hoofdstuk 14 | Budgettering en verschillenanalyse ............................................................................... 6
14.1 Budgettering als beheersingsinstrument .................................................................................... 6
14.1.1 Balanced Score Card ............................................................................................................. 6
14.2 Master budget ............................................................................................................................. 7
14.3 Verschillenanalyse ....................................................................................................................... 7
Extra stof ................................................................................................................................................. 8
Business Case ...................................................................................................................................... 8
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