Samenvatting PIM S1
Inhoud
2. Kostenbegrippen................................................................................................................................3
2.1 Product costs en period costs.......................................................................................................3
2.2 Werkelijke kosten en standaardkosten........................................................................................3
2.3 Variabele kosten en constante kosten..........................................................................................3
2.4 Directe kosten en indirecte kosten...............................................................................................4
2.5 Private kosten en externe kosten.................................................................................................4
2.6 Relevante kosten en sunk costs....................................................................................................4
2.7 Kosten en misgelopen opbrengsten.............................................................................................4
7. De invloed van de voorraadmutatie op de winst................................................................................4
7.1 Absorption costing........................................................................................................................4
7.2 Direct costing................................................................................................................................5
7.3 Absorption costing en direct costing; Pro’s en contra’s................................................................5
8. Kostentoerekening.............................................................................................................................6
8.1 Het belang van kostentoerekening...............................................................................................6
8.2 Enkelvoudige opslagmethode.......................................................................................................6
8.3 Meervoudige opslagmethode.......................................................................................................6
8.4 Kostenplaatsmethode...................................................................................................................6
8.5 Activity Based Costing...................................................................................................................6
15. Management control........................................................................................................................7
15.1 Doelstelling en planning.............................................................................................................7
15.2 Het controlsysteem....................................................................................................................7
15.3 Soorten controls.........................................................................................................................8
15.4 Controlmix..................................................................................................................................8
15.5 Result controls en responsibility centers....................................................................................8
15.6 Balanced scorecard.....................................................................................................................8
16. Budgettering (I).................................................................................................................................9
16.1 Functies van budgetten..............................................................................................................9
16.2 Budgettering als coördinatiemechanisme................................................................................10
16.3 Verschillenanalyse....................................................................................................................10
16.4 Opbrengstverschillen................................................................................................................10
16.5 Kostenverschillen......................................................................................................................11
16.6 Afval en uitval...........................................................................................................................11
, 17. Budgettering (II)..............................................................................................................................11
17.1 Budgettering bij meer product ondernemingen.......................................................................11
17.2 Bedrijfsproces en budgettering.................................................................................................12
17.3 Beyond budgeting en better budgeting....................................................................................12
Inhoud
2. Kostenbegrippen................................................................................................................................3
2.1 Product costs en period costs.......................................................................................................3
2.2 Werkelijke kosten en standaardkosten........................................................................................3
2.3 Variabele kosten en constante kosten..........................................................................................3
2.4 Directe kosten en indirecte kosten...............................................................................................4
2.5 Private kosten en externe kosten.................................................................................................4
2.6 Relevante kosten en sunk costs....................................................................................................4
2.7 Kosten en misgelopen opbrengsten.............................................................................................4
7. De invloed van de voorraadmutatie op de winst................................................................................4
7.1 Absorption costing........................................................................................................................4
7.2 Direct costing................................................................................................................................5
7.3 Absorption costing en direct costing; Pro’s en contra’s................................................................5
8. Kostentoerekening.............................................................................................................................6
8.1 Het belang van kostentoerekening...............................................................................................6
8.2 Enkelvoudige opslagmethode.......................................................................................................6
8.3 Meervoudige opslagmethode.......................................................................................................6
8.4 Kostenplaatsmethode...................................................................................................................6
8.5 Activity Based Costing...................................................................................................................6
15. Management control........................................................................................................................7
15.1 Doelstelling en planning.............................................................................................................7
15.2 Het controlsysteem....................................................................................................................7
15.3 Soorten controls.........................................................................................................................8
15.4 Controlmix..................................................................................................................................8
15.5 Result controls en responsibility centers....................................................................................8
15.6 Balanced scorecard.....................................................................................................................8
16. Budgettering (I).................................................................................................................................9
16.1 Functies van budgetten..............................................................................................................9
16.2 Budgettering als coördinatiemechanisme................................................................................10
16.3 Verschillenanalyse....................................................................................................................10
16.4 Opbrengstverschillen................................................................................................................10
16.5 Kostenverschillen......................................................................................................................11
16.6 Afval en uitval...........................................................................................................................11
, 17. Budgettering (II)..............................................................................................................................11
17.1 Budgettering bij meer product ondernemingen.......................................................................11
17.2 Bedrijfsproces en budgettering.................................................................................................12
17.3 Beyond budgeting en better budgeting....................................................................................12
