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Summary

Samenvatting Financieel Onderbouwd Ontwerpen (H11 t/m H14)

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Samenvatting van H11 t/m H14 van het basisboek bedrijfseconomie als onderdeel van de cursus financieel onderbouwd ontwerpen uit het eerste jaar van technische bedrijfskunde aan de HU.

Institution
Hogeschool Utrecht (HU)
Course
Financieel Onderbouwd Ontwerpen (TETBVTPLFIOO20)

Content preview

Samenvatting FIOO
H11 t/m H14
Jochem van Gennip

,Inhoudsopgave
Week 1 ...............................................................................................................................................3
Kostenstructuur (11.1) ....................................................................................................................3
Break-evenanalyse (11.2) ................................................................................................................5
De hefboomwerking van de kostenstructuur (11.3) .........................................................................7
Week 2 ...............................................................................................................................................8
Integrale kostprijs en normale bezetting (12.1) ...............................................................................8
Week 3 .............................................................................................................................................10
Direct costing & Absorption costing (12.2/12.3) ............................................................................ 10
Gevaren van onjuiste kostentoerekening (13.1) ............................................................................ 13
Week 4 .............................................................................................................................................14
Opslagmethoden (13.3) ................................................................................................................ 14
Kostenplaatsmethode (13.4) ......................................................................................................... 14
Activity based costing (13.5).......................................................................................................... 16
Budget (14.1/14.2) ........................................................................................................................ 18
Verschillenanalyse (14.3) .............................................................................................................. 18
Formuleblad .....................................................................................................................................21




(Koetzier & Brouwers, 2018) 11e druk



2

, WEEK 1
• H11.1
• H11.2
• H11.3

KOSTENSTRUCTUUR (11.1)
Er zijn verschillende manieren om kosten in te delen:

• Kostenindeling naar variabiliteit
➢ Vaste vs. variabele kosten
• Kostenindeling naar toerekenbaarheid
➢ Directe vs. indirecte kosten

Vaste en variabele kosten:

• Vaste kosten veranderen niet bij toe- of afname van de productieomvang.
• Variabele kosten veranderen als de productieomvang varieert.




3
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Connected book

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Rien Brouwers, Wim Koetzier Basisboek bedrijfseconomie
  • Unknown
  • 9789001889173
  • 11

Written for

Institution
Hogeschool Utrecht (HU)
Study
Technische Bedrijfskunde
Course
Financieel Onderbouwd Ontwerpen (TETBVTPLFIOO20)
All documents for this subject (3)

Document information

Summarized whole book?
No
Which chapters are summarized?
H11,h12,h13 (zonder 13.2), h14.1 t/m h14.3
Uploaded on
February 12, 2023
Number of pages
22
Written in
2021/2022
Type
SUMMARY

Subjects

  • economie
  • bedrijfseconomie
  • kostenstructuur
  • financieel onderbouwd ontwerpen
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