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Summary

Samenvatting Dienstverlenende afdelingen

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Uploaded on
15-01-2019
Written in
2018/2019

Dit document is apart opgemaakt geweest (in Excel), maar behoort tot het geheel van de andere samenvatting Cost Acc. Bevat enkel hoofdstuk Dienstverlenende afdelingen.

Institution
Thomas More Hogeschool (tmhs)
Course
Kostprijsberekening / Cost Accounting








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Written for

Institution
Thomas More Hogeschool (tmhs)
Study
Accountancy
Course
Kostprijsberekening / Cost Accounting
All documents for this subject (2)

Document information

Uploaded on
January 15, 2019
Number of pages
4
Written in
2018/2019
Type
Summary

Subjects

  • cost accounting
  • kostprijsberekening
  • abc
  • standard costing
  • break even
  • job order costing
  • proces costing
  • dienstverlenende afdelingen

Content preview

Hoofdst. 11: Dienstverlenende afdelingen (14)

Directe methode

Vraagstelling: Bereken de totale kost van de afdeling X als je de directe methode gebruikt.

Werkwijze:

In een tabel krijg je de gegevens van de dienstverlenende afdelingen en de productieafdelingen.

Tel eerst het totaal uren van de productieafdelingen, maak vervolgens een breuk van één productieafdeling.
Vb.: ontginning: 629; verwerking: 338. Totaal = 967. Om de % te berekenen van ontginning:
(629/967) x 100.
65,04653568

Nu heb je de % aandeel van ontginning berekend binnen de productieafdelingen.

Volgens de directe methode neem je deze % en bereken je het op de dienstverlenende afdelingen.
Vb.: geneeskunde heeft een totale kost van 39.232. Neem hiervan 65,0465….% van voor ontginning.
25.519,0569

Dienstverlenende afdelingen Productieafdelingen
Kosten Geneeskunde Onderhoud Ontginning Verwerking
39232 62587 184161 252574
Geneeskunde
# uren 0 54 629 338 967
65,04653568 34,95346432
25.519,0569 13.712,9431
Onderhoud
# uren 180 0 692 1047 1739
39,79298447 60,20701553
24.905,2352 37.681,8523

234.585,29 303.968,80




2018-2019 Cost Accounting 1/4
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