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Samenvatting management accounting
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Samenvatting Management accounting. Hoofdstuk 2,4,6,7,8,9,12,13,14 en 16
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By: roaldishaak • 3 year ago
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Samenvatting Management accounting,Inhoudsopgave
Hoofdstuk 2 Kostenbegrippen........................................................................................................................ 4
2.1 product costs en period costs.........................................................................................................................4
2.2 Werkelijke kosten en standaard kosten.........................................................................................................4
2.3 variabele kosten en constante kosten............................................................................................................5
2.4 Directe kosten en indirecte kosten.................................................................................................................6
2.5 Private kosten en externe kosten...................................................................................................................6
2.6 Relevante kosten en sunk costs......................................................................................................................7
2.7 kosten en misgelopen opbrengsten................................................................................................................7
Hoofdstuk 4 Kostprijs en bedrijfsdrukte......................................................................................................... 9
4.1 Totale kosten en gemiddelde kosten..............................................................................................................9
4.2 Verwachte bezetting en normale bezetting..................................................................................................10
4.3 Integrale kostprijs en differentiële kostprijs.................................................................................................12
4.4 Normale bezetting en capaciteitsbepaling...................................................................................................12
Hoofdstuk 6 Het verband tussen bedrijfsdrukte en resultaat........................................................................15
6.1 Profit – volumecharts...................................................................................................................................15
6.2 Break-evenalayse..........................................................................................................................................17
6.2 Veiligheid marge...........................................................................................................................................17
6.3 Hefboomwerking..........................................................................................................................................19
6.4 invloed van winstbelasting...........................................................................................................................21
6.5 enige complicaties bij de break-evenanalyse...............................................................................................21
Hoofdstuk 7 de invloed van voorraadmutaties op de winst..........................................................................22
7.1 Absorption costing........................................................................................................................................22
7.2 Direct costing................................................................................................................................................23
7.3 AC en DC.......................................................................................................................................................23
Hoofdstuk 8 Kostentoerekening................................................................................................................... 25
8.1 Het belang bij kosten toerekening................................................................................................................25
8.2 Enkelvoudige opslag methode:.....................................................................................................................27
8.3 Meervoudige opslag methode:.....................................................................................................................27
8.4 Kostenplaatsmethode...................................................................................................................................28
8.5 Activity based costing...................................................................................................................................29
Hoofdstuk 9 Kostentoerekening................................................................................................................... 30
9.1 Gemeenschappelijke kosten.........................................................................................................................30
9.2 van productkostprijs naar klantenkostprijs..................................................................................................34
Hoofdstuk 12 Voorraadpolitiek.................................................................................................................... 35
, 12.1 redenen voor het aanhouden van voorraden.............................................................................................35
12.2 Prijsrisico’s..................................................................................................................................................35
12.3 Voorraadkosten..........................................................................................................................................36
12.4 Veiligheidsvoorraden..................................................................................................................................37
12.5 Just in time..................................................................................................................................................37
12.6 Backflush costing........................................................................................................................................37
Hoofdstuk 13 Verkoopprijsvaststelling......................................................................................................... 38
13.1 verkoopprijs en winstmaximalisatie...........................................................................................................38
13.2 verkoopprijs en concurrentieverhoudingen................................................................................................41
13.3 Mededingingsbeleid...................................................................................................................................41
13.4 Bases voor verkoopprijsvaststelling...........................................................................................................41
13.5 Prijsdiscriminatie........................................................................................................................................42
Hoofdstuk 14 Knelpunt calculaties............................................................................................................... 42
14.1 Lineaire programmering.............................................................................................................................42
14.2 Gevoeligheidsanalyse.................................................................................................................................44
14.3 Schaduwprijzen...........................................................................................................................................45
Hoofdstuk 16 Budgettering (II)..................................................................................................................... 45
16.1 functies van budgetten...............................................................................................................................45
16.2 Budgettering als coördinatie mechanisme.................................................................................................46
16.3 Verschillen analyse.....................................................................................................................................47
16.4 Opbrengst verschillen.................................................................................................................................47
16.5 kostenverschillen........................................................................................................................................49
16.6 afval en uitval.............................................................................................................................................51
, Hoofdstuk 2 Kostenbegrippen
2.1 product costs en period costs
Om de kostprijs zijn functie als basis voor het vaststellen van de verkoopprijs goed te kunnen
laten vervullen dienen:
alle kosten in de kostprijs te worden opgenomen
=
Integrale kostprijs
Waarbij geldt: alle kosten zijn product costs
Dus alle kosten worden toegerekend aan het product!
Maar je kunt niet altijd eenvoudig alle kosten aan producten toe rekenen.
Sommige kosten worden erbuiten gelaten.
Oftewel de period costs
Voorbeeld administratiekosten
2.2 Werkelijke kosten en standaard kosten
De kostprijs van een goed of dienst kan gebaseerd zijn op de werkelijke bestede kosten. In
dat geval is die kostprijs uiteraard pas bekend nadat het productieproces voltooid is.
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