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Boek: Management Accounting (Everaert, Hoozée & Bruggeman) 12de editie.
Professor: Sophie Hoozée
Academiejaar
Opleiding: verbredende master bedrijfseconomie (FEB)
KOSTENBEREKENING EN -ANALYSE
(KBAN)
Inhoudsopgave
Les 1: Inleiding...........................................................................................................................................................5
Hoofdstuk 1: Kostprijscalculatie................................................................................................................................6
Standaard kostprijs................................................................................................................................................6
Historische kostprijs..............................................................................................................................................6
Capaciteitsbezettingsverschil................................................................................................................................6
Hoofdstuk 2...............................................................................................................................................................7
Waarderingsmethoden.........................................................................................................................................7
Afschrijvingsmethoden..........................................................................................................................................7
Hoofdstuk 3: Activity based costing (ABC)................................................................................................................8
Inleiding.................................................................................................................................................................8
Rationele versus irrationele verdeling van de indirecte kosten...........................................................................8
Keuze van de verdeelsleutel bij toerekening indirecte kosten.............................................................................8
Tekortkomingen van traditionele kostprijscalculatie............................................................................................8
Activity based costing............................................................................................................................................9
Techniek............................................................................................................................................................9
Soorten cost drivers..........................................................................................................................................9
Winstgevendheidsanalyse – walviscurve..........................................................................................................9
Hoofdstuk 4: Time driven activity based costing (TDABC)......................................................................................10
Tekortkomingen ABC...........................................................................................................................................10
Techniek van TDABC............................................................................................................................................10
Tijdsvergelijkingen...............................................................................................................................................10
ABC versus TDABC...............................................................................................................................................10
Winstgevendheidsanalyse...................................................................................................................................11
Evaluatie..............................................................................................................................................................11
Hoofdstuk 5: de kostenplaatsenmethode...............................................................................................................12
Inleiding...............................................................................................................................................................12
Kostenplaatsen....................................................................................................................................................12
Kostenverdeelstaat.............................................................................................................................................12
Extracomptabele kostencalculatie en resultaatbepaling....................................................................................13
Les 8 Inleiding..........................................................................................................................................................14
Hoofdstuk 10: Belangrijke begrippen bij beslissingscalculaties..............................................................................14
1
, Relevante kosten en opbrengsten......................................................................................................................14
Differentiële / incrementele kosten....................................................................................................................14
Opportuniteitskost..............................................................................................................................................14
Contributiemarge................................................................................................................................................14
Hoofdstuk 11: Break-even analyse (KT-beslissing 1)...............................................................................................15
Methodes om break-even punt te bepalen........................................................................................................15
Methode 1: basisvergelijking..........................................................................................................................15
Methode 2: contributiemargemethode..........................................................................................................15
Methode 3: grafisch........................................................................................................................................15
Toepassingsmogelijkheid....................................................................................................................................16
Veiligheidsmarge.............................................................................................................................................16
Capaciteitsbenutting in break-even punt........................................................................................................16
Winstobjectief.................................................................................................................................................16
Impliciete veronderstellingen.............................................................................................................................16
Lineair opbrengstenverloop............................................................................................................................16
Lineair kostenverloop......................................................................................................................................16
Alle kosten zijn op te delen in variabele en vaste kosten...............................................................................17
Geen onderscheid tussen productie en verkoop............................................................................................17
Enkel volume beïnvloedt kosten en opbrengsten..........................................................................................17
Constante productmix.....................................................................................................................................17
Hoofdstuk 12: Speciale orders met lage verkoopprijs (KT-beslissing 2).................................................................18
Onderbezetting of overcapaciteit.......................................................................................................................18
Voorwaarden aanvaarden speciaal offer met verkoopprijs < integrale kostprijs...............................................18
Volledige bezetting of overbezetting..................................................................................................................18
Tips oplossen oefeningen eenmalig order..........................................................................................................18
Hoofdstuk 13: Make or buy beslissing (KT-beslissing 3).........................................................................................19
Situatie 1: de vrijgekomen capaciteit wordt niet benut.....................................................................................19
Situatie 2: de vrijgekomen capaciteit wordt benut.............................................................................................19
Situatie 3: vervaing van de oude machine..........................................................................................................19
Kwalitatieve factoren..........................................................................................................................................19
Hoofstuk 14: De verkoopprijsbeslissing (KT-beslissing 4).......................................................................................20
Beïnvloedende factoren bij de verkoopprijsbeslissing.......................................................................................20
Interne factoren..............................................................................................................................................20
Externe factoren..............................................................................................................................................20
Cost based pricing...............................................................................................................................................21
Cost plus pricing – markup pricing..................................................................................................................21
Target return pricing.......................................................................................................................................21
2
, Evaluatie..........................................................................................................................................................21
Buyer based pricing.............................................................................................................................................21
Target costing..................................................................................................................................................21
Evaluatie..........................................................................................................................................................22
Competition based pricing..................................................................................................................................22
Prijsvolgerschap – going rate pricing..............................................................................................................22
Saled bid pricing..............................................................................................................................................22
Besluit..................................................................................................................................................................22
Hoofdstuk 15: Productmixbeslissing & theory of constraints (KT-beslissing 3).....................................................23
Optimale productmix bij 1 knelpunt...................................................................................................................23
Theory of constraints (TOC)................................................................................................................................23
Hoofstuk 16: De investeringsbeslissing (LT-beslissing)...........................................................................................24
Inleiding...............................................................................................................................................................24
Stappen in het investeringsbeslissingsproces.....................................................................................................24
Inleidende begrippen..........................................................................................................................................24
Tijdswaarde van geld.......................................................................................................................................24
Samengestelde interest...................................................................................................................................24
Beoordelingsmethoden bij investeringen...........................................................................................................24
Uitbreiding...........................................................................................................................................................26
Belastingeffecten.............................................................................................................................................26
Huidge en toekomstige verkoopwaarde van de activa...................................................................................26
Veranderend netto bedrijfskapitaal................................................................................................................26
Tips oplossen oefeningen investeringsanalyse...................................................................................................26
Hoofdstuk 17: Kostenbeheersing d.m.v. verschillenanalyse (bestaande producten)............................................27
Inleiding...............................................................................................................................................................27
Verschillenanalyse van de variabele, directe kosten..........................................................................................27
Verschillenanalyse van de indirecte kosten........................................................................................................27
Variabele indirecte kosten..............................................................................................................................27
Vaste, indirecte productiekosten....................................................................................................................28
Uitsplitsing van het globaal verschil – overzicht.................................................................................................28
Tips oplossen oefening verschillenanalyse.........................................................................................................28
Hoofdstuk 18: Kostenbeheersing d.m.v. Kaizen costing en activity based management (bestaande producten) 29
Principes van continue verbetering....................................................................................................................29
Innovatie versus Kaizen.......................................................................................................................................29
Rol van managers in Kaizen.................................................................................................................................29
Kostenbeheersing via activity based management (ABM).................................................................................29
Hoofdstuk 19: Kostenbeheersing d.m.v. target costing (nieuwe producten)........................................................31
3
,Design to cost......................................................................................................................................................31
Target costing......................................................................................................................................................31
Kenmerken......................................................................................................................................................31
Samenwerking met leveranciers.....................................................................................................................31
Toepassingen...................................................................................................................................................31
4
,LES 1: INLEIDING
Boekhouden = middel van informatieverschaffing en -verwerking
2 groepen van gebruikers: intern en extern
2 types van accounting: management controlling en financial (algemeen)
o Management: voor het nemen van beslissingen
o Financial: informatie voor derden en bijgevolg onderworpen aan regels en wetten
Degressieve afschrijving = 100−(100 x
√
n restwaarde
aanschaffingswaarde
) x boekwaarde
Aanschaffingswaarde−restwaarde
Afschrijving volgens bedrijfsdrukte = Uren x
capaciteit
Progressieve afschrijving kent dezelfde afschrijvingen als degressief alleen in omgekeerde volgorde. Dit omdat
deze methode gebruikt wordt wanneer er hoge opstartkosten zijn ( degressief: stijgende onderhoudskosten).
Door dan kleinere bedragen af te schrijven is de financiële kost over de periode ongeveer gelijk.
7
, HOOFDSTUK 3: ACTIVITY BASED COSTING (ABC)
INLEIDING
ABC is een techniek om de indirecte kosten te verdelen.
Directe kosten vertonen een eenduidig kwantificeerbaar verband met het eindproduct
Indirecte/overheid kosten zijn algemene kosten of kosten waarvan het bijhouden van de specifieke kost per
product onmogelijk is.
Samenstellende elementen van de kostprijs
Direct materiaalverbruik
+ Directe arbeid
+ Andere directe productiekosten
= Directe fabricagekostprijs / prime cost
+ Indirecte productiekosten
+ Beheerskosten ten laste van de productie
= Fabricagekostprijs
+ Beheerskosten ten laste van de verkoop
+ Specifieke verkoopkosten
= Verkoopskostprijs/ full cost
RATIONELE VERSUS IRRATIONELE VERDELING VAN DE INDIRECTE KOSTEN
Toerekening/apportionment = oorzaak-gevolg relaties tussen de kosten en beïnvloedende variabelen
toewijzing of assignment
Management accounting: rationeel -> decision facilitating role
Beheerscontrole: irrationeel -> decision influencing role
KEUZE VAN DE VERDEELSLEUTEL BIJ TOEREKENING INDIRECTE KOSTEN
Stap 1: vorming van homogene kostenmassa’s
Homogeen: alle kosten opgenomen in middelengroep hebben eenzelfde causale relatie met de
verdeelsleutel
Heterogeen = peanutbutter spreading = blanket overhead rate
Stap 2: berekening van de toeslagen
Tarief = kosten / verdeelsleutel
TEKORTKOMINGEN VAN TRADITIONELE KOSTPRIJSCALCULATIE
Geen homogene kostenmassa’s door te weinig informatie over de inhoud van de kosten
Verdeelsleutels zijn gebaseerd op volume wat resulteert in onder- of overschatting van de kosten
8
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