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Summary

Samenvatting Notities Cost en Management Accounting week 4

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Notities Cost Accounting Week 4 incl oplossing van vraag 1 van het voorbeeldexamen

Institution
Provinciale Hogeschool Limburg (PHL)
Course
Cost en Management Accounting








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Written for

Institution
Provinciale Hogeschool Limburg (PHL)
Study
Accountancy-Fiscaliteit
Course
Cost en Management Accounting
All documents for this subject (7)

Document information

Summarized whole book?
No
Which chapters are summarized?
Productie in bedrijfsafdelingen
Uploaded on
November 19, 2015
File latest updated on
November 19, 2015
Number of pages
3
Written in
2015/2016
Type
Summary

Subjects

  • acf
  • accountancy
  • fiscaliteit
  • accountancy fiscaliteit
  • 3acf
  • 3e jaar
  • cost
  • accounting
  • management accounting
  • cost accounting
  • 3
  • 3e
  • cost en management accounting

Content preview

Cost en management accounting week 4

Afdeling 4: De extra comptabele kostprijsberekening ‘Full Cost’
toegepast op diverse normen van productieprocessen
Hoofdstuk 4: Kostprijs- en resultaatberekeningen bij productieprocessen waar
administratieve splitsing mogelijk is
B. Productie in Bedrijfsafdelingen
Na elk stadium:

 Intern AR
Probleem: TRANSFERT PRICING  ‘AT ARMS LENGTH’
Binnen eigen bedrijf zelfde prijs handteren als je geeft aan zakenpartners (intern zelfde prijs
hanteren als je aan externen geeft)
Doorleveren aan volgende fase= vervaardigingsprijs + toelage
 Extern AR

VKK automatisch naar extern AR (indien anders gesteld wordt)
$3.63
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