Samenvatting Prestatie en Informatie Management voor Semester 1 van de opleiding Finance & Control/Accountancy. Bevat Hoofdstuk 2, 7, 8, 15, 16 en 17 van het boek Management Accounting van Wim Koetzier.
Samenvatting PIM S1
Inhoud
2. Kostenbegrippen................................................................................................................................3
2.1 Product costs en period costs.......................................................................................................3
2.2 Werkelijke kosten en standaardkosten........................................................................................3
2.3 Variabele kosten en constante kosten..........................................................................................3
2.4 Directe kosten en indirecte kosten...............................................................................................4
2.5 Private kosten en externe kosten.................................................................................................4
2.6 Relevante kosten en sunk costs....................................................................................................4
2.7 Kosten en misgelopen opbrengsten.............................................................................................4
7. De invloed van de voorraadmutatie op de winst................................................................................4
7.1 Absorption costing........................................................................................................................4
7.2 Direct costing................................................................................................................................5
7.3 Absorption costing en direct costing; Pro’s en contra’s................................................................5
8. Kostentoerekening.............................................................................................................................6
8.1 Het belang van kostentoerekening...............................................................................................6
8.2 Enkelvoudige opslagmethode.......................................................................................................6
8.3 Meervoudige opslagmethode.......................................................................................................6
8.4 Kostenplaatsmethode...................................................................................................................6
8.5 Activity Based Costing...................................................................................................................6
15. Management control........................................................................................................................7
15.1 Doelstelling en planning.............................................................................................................7
15.2 Het controlsysteem....................................................................................................................7
15.3 Soorten controls.........................................................................................................................8
15.4 Controlmix..................................................................................................................................8
15.5 Result controls en responsibility centers....................................................................................8
15.6 Balanced scorecard.....................................................................................................................8
16. Budgettering (I).................................................................................................................................9
16.1 Functies van budgetten..............................................................................................................9
16.2 Budgettering als coördinatiemechanisme................................................................................10
16.3 Verschillenanalyse....................................................................................................................10
16.4 Opbrengstverschillen................................................................................................................10
16.5 Kostenverschillen......................................................................................................................11
16.6 Afval en uitval...........................................................................................................................11
, 17. Budgettering (II)..............................................................................................................................11
17.1 Budgettering bij meer product ondernemingen.......................................................................11
17.2 Bedrijfsproces en budgettering.................................................................................................12
17.3 Beyond budgeting en better budgeting....................................................................................12
The benefits of buying summaries with Stuvia:
Guaranteed quality through customer reviews
Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.
Quick and easy check-out
You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.
Focus on what matters
Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!
Frequently asked questions
What do I get when I buy this document?
You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.
Satisfaction guarantee: how does it work?
Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.
Who am I buying these notes from?
Stuvia is a marketplace, so you are not buying this document from us, but from seller maritdenboggende. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $6.98. You're not tied to anything after your purchase.
