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Samenvatting tentamentraining Finance & Accounting 2
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Samenvatting gemaakt aan de hand van de tentamentraining Finance & Accounting 2. Betreft de hoofdstukken 11 t/m 12. Mijn cijfer: 7.1
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Finance & Accounting 2 TentamentrainingInhoudsopgave
Kennen.......................................................................................................................................................... 2
Formuleblad FA2........................................................................................................................................... 3
Uit Finance & Accounting 1............................................................................................................................ 5
Hoofdstuk 11................................................................................................................................................. 6
Hoofdstuk 12................................................................................................................................................. 9
Hoofdstuk 13............................................................................................................................................... 12
Hoofdstuk 14............................................................................................................................................... 15
Oefenvragen................................................................................................................................................ 17
,Kennen
Hoofdstuk 11
- Vaste versus variabele kosten
- Dekkingsbijdrage
- Break-even analyse en veiligheidsmarge
Hoofdstuk 12
- Direct costing en absorption costing
- Differentiële kosten
- Knelpuntscalculatie
- Technische en economische levensduur
Hoofdstuk 13
- Enkelvoudige opslagmethode
- Kostenplaatsenmethode
Hoofdstuk 14
- Functie van en berekening met (master/inkoop/productie/verkoop-) budget
- Verschillenanalyse: Begrote resultaat versus gerealiseerde resultaat
, Formuleblad FA2
Break-even afzet = vaste kosten .
verkoopprijs – variabele kosten per eenheid
q = C/(p – v)
q = verkochte hoeveelheid; C = constante kosten; p = verkoopprijs; v = variabele kosten per eenheid
Dekkingsbijdrage als percentage van de omzet = (p-v) / p x 100%
Break-even omzet = C / dekkingsbijdragepercentage van de omzet
noemer uitgedrukt in perunage: p % = p / 100
____________________________________________________________________________________________________
Dekkingsbijdrage, totaal = omzet – variabele kosten
Dekkingsbijdrage per stuk =p–v
_____________________________________________________________________________________________________
Veiligheidsmarge = (huidige afzet – break-even afzet) / huidige afzet x 100%
_____________________________________________________________________________________________________
Integrale kostprijs = totale vaste kosten + totale variabele kosten bij begrote bezetting
normale bezetting begrote bezetting
C/N + V/W of C/N + v
Transactieresultaat = q x (p – integrale kostprijs)
Bezettingsresultaat (werkelijk)
= [(verwachte) werkelijke bezetting – normale bezetting] x in de kostprijs opgenomen tarief voor de
vaste kosten
(W-N) x C/N
Bedrijfsresultaat = transactieresultaat + bezettingsresultaat
C = totale constante kosten, N = normale productie, V = totale variabele kosten, W = werkelijke productie,
v = variabele kosten per eenheid product
q = aantal verkochte stuks; p = verkoopprijs (exclusief omzetbelasting)
___________________________________________________________________
Bezettingsgraad = werkelijke (gebruikte) bezetting / beschikbare capaciteit x 100%
___________________________________________________________________
Opslagpercentage = indirecte kosten / directe kosten x 100%
___________________________________________________________________
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