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Summary

Samenvatting Belangrijke formules voor toets MAC2

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Uploaded on
30-03-2022
Written in
2021/2022

Deze samenvatting bevat de belangrijkste formules die voorkomen in de toets MAC2 die wordt gegeven in het tweede jaar van de studie Finance & Control op de hogeschool Inholland Alkmaar.

Institution
Hogeschool InHolland (InHolland)
Course
Management And Cost Accounting

Content preview

Belangrijke formules MAC 2

Growth effect:
GROEICOMPONENT Afzet (CY) 2017 Afzet (LY) 2016 Verkoopprijs (LY) 2016
Afzet - x
22.000 16.000 € 95,00

Materiaal (LY) 2016 / Materiaal (LY) 2016 Kostprijs (LY) 2016
Productie (LY) 2016 x
Productie (CY) 2017
Variabele kosten - x
Direct materiaal 27.500 20.000 € 32,00
Conversiekosten 28.000 28.000 € 20,00

Capaciteit (CY) 2017 Capaciteit (LY) 2016 Kostprijs (LY) 2016
Vaste kosten - x
Verkoopkosten 180 180 32




Price recovery:
PRIJSCOMPONENT Verkoopprijs (CY) 2017 Verkoopprijs (LY) 2016 Afzet (CY) 2017
Prijsverandering - x
€ 80 € 95 22000

Kostprijs (CY) 2017 Kostprijs (LY) 2016 Materiaal (LY) 2016 / Productie (LY) 2016 x
Variabele kosten - x Productie (CY) 2017
Direct materiaal € 32,00 € 32,00 27.500
Conversiekosten € 20,00 € 20,00 28.000

Kostprijs (CY) 2017 Kostprijs (LY) 2016 Materiaal (LY) 2016 / Productie (LY) 2016 x
Vaste kosten - x Productie (CY) 2017
Verkoopkosten 180 150 180




Productivity:
PRODUCTIVITEIT Productie (LY) 2016 Materiaal (LY) 2016 / Productie (LY) 2016 x Kostprijs (CY) 2017
Variable kosten - Productie (CY) 2017 x
Direct materiaal 22.000 27.500 € 32,00
Conversiekosten 26.000 28.000 € 20,00




Capaciteit (CY) 2017 Materiaal (LY) 2016 / Productie (LY) 2016 x Kostprijs (CY) 2017
Vaste kosten - Productie (CY) 2017 x
Verkoopkosten 180 180 180




Target costsing: De target kostprijs kan worden berekend door de target winstmarge af te trekken
van de target verkoopprijs.

Single Rate: Totale kosten / kostendrager

Activity based rate: Kosten activiteit / uren activiteit

Value added: Bij het woord ‘making’
Gray area: Bij het woord ‘checking’
Non value added: Bij het woord ‘Correcting’

Customer-cost hierarchy:
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Connected book

image
Srikant Datar, Madhav V. Rajan Horngren\'s Cost Accounting
  • mei 2017
  • 9781292211541
  • 16

Written for

Institution
Hogeschool InHolland (InHolland)
Study
Finance And Control
Course
Management And Cost Accounting
All documents for this subject (7)

Document information

Summarized whole book?
No
Which chapters are summarized?
Toetsstof voor mac2
Uploaded on
March 30, 2022
Number of pages
4
Written in
2021/2022
Type
SUMMARY

Subjects

  • mac2
  • hogeschool inholland
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