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Hoofdstuk 3, 4 en 6 aantekeningen
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Hoofdstuk 3, 4 en 6 aantekeningen
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Hoofdstuk 3, 4 en 6Constante kosten: kosten niet afhankelijk van productie, altijd gelijk
Variabele kosten: totale kosten afhankelijk van productie
- Progressief: stijgt per product
- Degressief: daalt per product
- Proportioneel: hetzelfde
Integrale kostprijs
C+v
N w
C/N constante kosten per product
V/W variabele kosten per producten
Zijn samen de kostprijs
Directe kosten: direct verband met product
Indirecte kosten: niet met product te maken
Delingscalculatie
Totale kosten : productie
Enkelvoudige opslagmethode met voorbeeld
Indirect : direct x 100% = 10%
Directe kosten per product €50,--
Indirecte kosten 10% van 50 = 5
50 + 5 = €55,--
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