BE2 samenvatting op basis van oefen tentamens

Four diffferent situations to the term ‘paying money’:
1. Costs that involve payments
2. Payments that are no costs
3. Costs that involve no payments
4. Business activities that lead to neither costs nor payments in the short run

Is the profit onder direct costing hoger of lager dan the profit onder absorption costing in
case sales exceeds production?
Met absorption costing heb je de vaste kosten per product en bij direct costing over de
periode.
Meer verkoopt dan je maakt direct costing hoger
Verkoop je minder dan je maakt absorption costing hoger.

Wat betekent POLC?
Planning
Organising
Leading
Control

Break-even point
BEP = F / (p – v)

Safety margin
(actual sales – break even sales) / actual sales * 100%

Calculation sales necessary to make a profit of …
BEP + gewenste winst = (F + gewenste winst) / (p-v)

Calculation sales necessary to make a profit of … % of the sales revenue
F / (1-profit %) * p-v

Expected value absorption costing
1. Bereken eindvoorraad (begin + productie – sales)
2. Unit costs = (F+V) / productie
3. Unit costs * eindvoorraad

Expected value direct costing
1. Variable kosten per product (v) = totaal variabele kosten / productie
2. v * eindvoorraad producten

Expected profit absorption costing
1. Sales * selling price
2. Sales * unit costs
3. Beide bedragen min elkaar.