Samenvatting Belangrijke formules voor toets MAC2

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Summary

Samenvatting Belangrijke formules voor toets MAC2

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2021/2022

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Deze samenvatting bevat de belangrijkste formules die voorkomen in de toets MAC2 die wordt gegeven in het tweede jaar van de studie Finance & Control op de hogeschool Inholland Alkmaar.

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Belangrijke formules MAC 2

Growth effect:
GROEICOMPONENT Afzet (CY) 2017 Afzet (LY) 2016 Verkoopprijs (LY) 2016
Afzet - x
22.000 16.000 € 95,00

Materiaal (LY) 2016 / Materiaal (LY) 2016 Kostprijs (LY) 2016
Productie (LY) 2016 x
Productie (CY) 2017
Variabele kosten - x
Direct materiaal 27.500 20.000 € 32,00
Conversiekosten 28.000 28.000 € 20,00

Capaciteit (CY) 2017 Capaciteit (LY) 2016 Kostprijs (LY) 2016
Vaste kosten - x
Verkoopkosten 180 180 32

Price recovery:
PRIJSCOMPONENT Verkoopprijs (CY) 2017 Verkoopprijs (LY) 2016 Afzet (CY) 2017
Prijsverandering - x
€ 80 € 95 22000

Kostprijs (CY) 2017 Kostprijs (LY) 2016 Materiaal (LY) 2016 / Productie (LY) 2016 x
Variabele kosten - x Productie (CY) 2017
Direct materiaal € 32,00 € 32,00 27.500
Conversiekosten € 20,00 € 20,00 28.000

Kostprijs (CY) 2017 Kostprijs (LY) 2016 Materiaal (LY) 2016 / Productie (LY) 2016 x
Vaste kosten - x Productie (CY) 2017
Verkoopkosten 180 150 180

Productivity:
PRODUCTIVITEIT Productie (LY) 2016 Materiaal (LY) 2016 / Productie (LY) 2016 x Kostprijs (CY) 2017
Variable kosten - Productie (CY) 2017 x
Direct materiaal 22.000 27.500 € 32,00
Conversiekosten 26.000 28.000 € 20,00

Capaciteit (CY) 2017 Materiaal (LY) 2016 / Productie (LY) 2016 x Kostprijs (CY) 2017
Vaste kosten - Productie (CY) 2017 x
Verkoopkosten 180 180 180

Target costsing: De target kostprijs kan worden berekend door de target winstmarge af te trekken
van de target verkoopprijs.

Single Rate: Totale kosten / kostendrager

Activity based rate: Kosten activiteit / uren activiteit

Value added: Bij het woord ‘making’
Gray area: Bij het woord ‘checking’
Non value added: Bij het woord ‘Correcting’

Customer-cost hierarchy:

Connected book

Srikant Datar, Madhav V. Rajan Horngren\'s Cost Accounting

Publisher: mei 2017 ISBN: 9781292211541 Edition: 16

Document information

Study: Finance And Control
Summarized whole book?: No
Which chapters are summarized?: Toetsstof voor mac2
Uploaded on: March 30, 2022
Number of pages: 4
Written in: 2021/2022
Type: Summary

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