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
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
