ELO opgaven uitwerkingen bedrijfsadministratie

ELO Opgave 1


A Grondstoffen 4kg á €5 20
Directe lonen 1u á €20 20
Constante fab. Kosten 15
Variabele fab. Kosten 5

Standaardfabricagekostprijs 60


B VVP €5

1) 310 € 1,025,000.00
140 € 206,640.00
a/130 € 1,190,640.00
a/ 330 € 41,000.00
B3
2) 300 € 1,000,000.00
a/ 310 € 1,000,000.00

3) 330 € 5,000.00
140 € 1,050.00
a/ 110 € 6,050.00

142 € 22,000.00
a/ 110 € 22,000.00

170 € 157,000.00
a/110 € 157,000.00

820 € 20,000.00
140 € 4,200.00
a/110 € 24,200.00

4) 260 € 210,000.00
a/170 € 157,500.00
a/171 € 52,500.00

5) 420 € 45,000.00
630 € 165,000.00
a/240 € 210,000.00

6) 500 € 32,000.00
520 € 170,000.00
540 € 23,000.00
a/499 € 225,000.00

,7) 520 € 23,000.00
540 € 10,000.00
a/505 € 33,000.00

8) 600 € 160,000.00
a/300 € 160,000.00

9) 1 mensuur á € 20
601 € 162,000.00
a/631 € 162,000.00

1 machine uur € 40
602 € 168,000.00
a/525 € 168,000.00

10) 700 € 486,000.00
a/610 € 162,000.00
a/611 € 162,000.00
a/612 € 162,000.00

11) 610 € 1,000.00
a/710 € 1,000.00

611 € 1,000.00
a/710 € 1,000.00

612 € 3,000.00
a/710 € 3,000.00

12) 120 € 774,400.00
a/141 € 134,400.00
a/850 € 640,000.00
800 € 480,000.00
a/720 € 480,000.00

13) 720 € 465,000.00
a/700 € 465,000.00

14) 830 € 32,000.00
a/545 € 32,000.00


C 900 € 25,000.00
a/599 € 25,000.00

920 € 1,000.00

, 930 € 9,000.00
940 € 3,000.00
a/910 € 1,000.00
a/699 € 12,000.00

899 € 108,000.00
a/850 € 108,000.00

D Prijs-, efficiency-, bezettings- en eventueel calculatieverschillen op indirecte fabricagekosten

E (Qs-Qw) * Ps 8100
Qs 32200
Qw 32000 (Punt 11: €1000 in bewerking)
Ps € 5.00 €1. = 200 kg

€ 1,000.00