Samenvatting
Management
Accounting
,Inhoudsopgave
Toets matrijs Management Accounting.......................................4
Inleiding tot Management Accounting.........................................6
Definitie en Doelstellingen......................................................................................................6
Verschil tussen Management Accounting en Financial Accounting.......................................6
Kostenbegrippen en -classificaties..............................................6
Directe en Indirecte Kosten....................................................................................................6
Vaste en Variabele Kosten......................................................................................................7
Kostendragers en Kostenplaatsen..........................................................................................7
Kostprijsberekening...................................................................8
Traditionele Kostprijsberekening............................................................................................8
Activity-Based Costing (ABC)...................................................................................................8
Budgettering en Planning..........................................................9
Soorten Budgetten..................................................................................................................9
Budgetteringsprocessen..........................................................................................................9
Variantieanalyse......................................................................................................................9
Prestatiemeting en -beheersing................................................10
Key Performance Indicators (KPI's).......................................................................................10
Balanced Scorecard...............................................................................................................10
Besluitvorming en Relevante Kosten.........................................10
Kosten-volume-winstanalyse................................................................................................10
Make-or-Buy Beslissingen.....................................................................................................11
Kapitaalbudgettering...............................................................12
Overig..................................................................................... 13
Oefentoets Management Accounting.........................................17
Thema: Rentabiliteit..............................................................................................................17
Thema: Financiële Structuur en Weerstandsvermogen.......................................................17
Thema: Liquiditeit en Solvabiliteit........................................................................................18
Thema: Kostenberekeningen................................................................................................18
Thema: Budgettering............................................................................................................19
Thema: Investeringsanalyse..................................................................................................19
, Thema: Prestatiemanagement.............................................................................................19
Thema: Capaciteitsbeheer....................................................................................................20
Thema: Fiscale Regelgeving..................................................................................................20
Antwoordmodel Oefentoets Management Accounting................20
Antwoordenmodel Oefentoets Management Accounting...............................................20
Thema: Rentabiliteit..............................................................................................................20
Thema: Financiële Structuur en Weerstandsvermogen.......................................................21
Thema: Liquiditeit en Solvabiliteit........................................................................................21
Thema: Kostenberekeningen................................................................................................21
Thema: Budgettering............................................................................................................23
Thema: Investeringsanalyse..................................................................................................23
Thema: Prestatiemanagement.............................................................................................23
Thema: Capaciteitsbeheer....................................................................................................23
Thema: Fiscale Regelgeving..................................................................................................24
Management
Accounting
,Inhoudsopgave
Toets matrijs Management Accounting.......................................4
Inleiding tot Management Accounting.........................................6
Definitie en Doelstellingen......................................................................................................6
Verschil tussen Management Accounting en Financial Accounting.......................................6
Kostenbegrippen en -classificaties..............................................6
Directe en Indirecte Kosten....................................................................................................6
Vaste en Variabele Kosten......................................................................................................7
Kostendragers en Kostenplaatsen..........................................................................................7
Kostprijsberekening...................................................................8
Traditionele Kostprijsberekening............................................................................................8
Activity-Based Costing (ABC)...................................................................................................8
Budgettering en Planning..........................................................9
Soorten Budgetten..................................................................................................................9
Budgetteringsprocessen..........................................................................................................9
Variantieanalyse......................................................................................................................9
Prestatiemeting en -beheersing................................................10
Key Performance Indicators (KPI's).......................................................................................10
Balanced Scorecard...............................................................................................................10
Besluitvorming en Relevante Kosten.........................................10
Kosten-volume-winstanalyse................................................................................................10
Make-or-Buy Beslissingen.....................................................................................................11
Kapitaalbudgettering...............................................................12
Overig..................................................................................... 13
Oefentoets Management Accounting.........................................17
Thema: Rentabiliteit..............................................................................................................17
Thema: Financiële Structuur en Weerstandsvermogen.......................................................17
Thema: Liquiditeit en Solvabiliteit........................................................................................18
Thema: Kostenberekeningen................................................................................................18
Thema: Budgettering............................................................................................................19
Thema: Investeringsanalyse..................................................................................................19
, Thema: Prestatiemanagement.............................................................................................19
Thema: Capaciteitsbeheer....................................................................................................20
Thema: Fiscale Regelgeving..................................................................................................20
Antwoordmodel Oefentoets Management Accounting................20
Antwoordenmodel Oefentoets Management Accounting...............................................20
Thema: Rentabiliteit..............................................................................................................20
Thema: Financiële Structuur en Weerstandsvermogen.......................................................21
Thema: Liquiditeit en Solvabiliteit........................................................................................21
Thema: Kostenberekeningen................................................................................................21
Thema: Budgettering............................................................................................................23
Thema: Investeringsanalyse..................................................................................................23
Thema: Prestatiemanagement.............................................................................................23
Thema: Capaciteitsbeheer....................................................................................................23
Thema: Fiscale Regelgeving..................................................................................................24
