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Samenvatting cost en management accounting opbouw cursus

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2021/2022 Written for academic year
Institution
Karel De Grote-Hogeschool (KdG)
Course
Cost Accounting
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Samenvatting cost en management accounting opbouw cursus : prachtig overzicht

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Opbouw cursus cost en management accounting
opname 1305; 1:10:56 (zeker nog eens luisteren)


Deel 1 : Schema kosten


materiaal
direct
loon
productiekost
fabricagekosten
indirect
opm correcties GIB en GP

productie verkoopkostprijs
beheerskost
verkoop
verkoopkosten versus
verkoopkost resultaat


verkoopopbrengst




Deel 2: Waarderingsmethodes voorraden en verbruik

LIFO, FIFO, gemiddelden



Deel 3 : KVS + analytisch resultaat

- Kostensoorten (boekhouding) verdelen over kostenplaatsen en kostendragers in een KVS
- KVS eindigt met verkoopkosten en fabricagekosten per kostendrager voor de periode.
- Voor de toewijzing van de kosten gebruik gemaakt van verdeelsleutels (verdeeltarieven!)
- Analytische resultaatsberekening per kostendrager


Deel 4: stadia en afdelingen + afval

- Uitbreiding naar stadia (alleen kennis van kosten) en bedrijfsafdelingen (ook verkoop, dus
resultaat) om ook voor halffabrikaten een kostprijs en eventueel resultaat te kunnen
berekenen.
- Verwerken soorten afval tijdens proces



Deel 5 : ABC methode

uitbreiding van de verdeling van de kosten over de kostendragers via de ABC methode (activiteiten!
Per activiteit een verdeeltarief)



 Tot nu toe full costing gebruikt dus alle kosten opgenomen in kostprijs

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Accountancy - Fiscaliteit
Uploaded on
September 24, 2021
Number of pages
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Written in
2021/2022
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Summary
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  • praktisch overzicht
  • samenvatting cost en management accounting opbouw cursus

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