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College aantekeningen bedrijfseconomie

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Dit bestand beschikt over de fomules die van pas kunnen komen tijdens je tentamen. Zoals de winst berekenen via direct costing of absorption costing. Maar ook de omzet of de vooraad volgens de hiervoor genoemde manieren.

Institution
Fontys Hogeschool (Fontys)
Course
Bedrijfseconomie

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Direct Costing (DC)
Omzet
Variabele kosten –
Dekkingsbijdrage
Vaste kosten -
Winst
Absorption Costing (AC)
K = C/N + V/W
C= constante kosten/vaste kosten
N = normale productie/afzet
V = totale variabele kosten
W = werkelijke productie/afzet
Bezettingsresultaat = (W-N) x C/N
Transactieresultaat = (verkoopprijs – K) x afzet
Bezettingsresultaat + transactieresultaat = winst (volgens absorption costing)




Omzet = afzet x verkoopprijs
Totale variabele kosten = afzet x variabele kosten per eenheid




Voorraad AC = (variabele productiekosten p.e. + vaste productiekosten p.e.) *
voorraad
Voorraad DC = variabele productiekosten p.e. * voorraad
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Institution
Fontys Hogeschool (Fontys)
Study
Bedrijfskunde MER
Course
Bedrijfseconomie
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Document information

Uploaded on
November 28, 2022
Number of pages
2
Written in
2021/2022
Type
Class notes
Professor(s)
M. schenkius
Contains
All classes

Subjects

  • economie
  • direct costing
  • omzet
  • variabele kosten
  • dekkingsbijdrage
  • vaste kosten
  • absorption costing
  • bezettingsreslutaat
  • transactieresultaat
  • winst
  • verkoopprijs
  • afzet
  • totale variabele kosten
  • variabele koste
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