Samenvatting Basisboek Bedrijfseconomie
, Inhoud
12 Kostenstructuur .................................................................................................................................. 3
12.1 Kosten in relatie tot de productieomvang .................................................................................. 3
12.2 Variabele kosten .......................................................................................................................... 3
12.3 Vaste kosten ................................................................................................................................ 4
12.4 Schatting van kostenfuncties ...................................................................................................... 4
12.5 Break-evenpunt en veiligheidsmarge.......................................................................................... 4
12.6 Veronderstellingen bij de break-evenanalyse ............................................................................. 5
12.6.1 Lineariteit van kosten en opbrengsten................................................................................. 5
12.6.2 Eén soort product ................................................................................................................. 5
12.6.3 Productie = afzet .................................................................................................................. 6
12.7 Hefboomwerking van de kostenstructuur .................................................................................. 6
, Inhoud
12 Kostenstructuur .................................................................................................................................. 3
12.1 Kosten in relatie tot de productieomvang .................................................................................. 3
12.2 Variabele kosten .......................................................................................................................... 3
12.3 Vaste kosten ................................................................................................................................ 4
12.4 Schatting van kostenfuncties ...................................................................................................... 4
12.5 Break-evenpunt en veiligheidsmarge.......................................................................................... 4
12.6 Veronderstellingen bij de break-evenanalyse ............................................................................. 5
12.6.1 Lineariteit van kosten en opbrengsten................................................................................. 5
12.6.2 Eén soort product ................................................................................................................. 5
12.6.3 Productie = afzet .................................................................................................................. 6
12.7 Hefboomwerking van de kostenstructuur .................................................................................. 6
