Management accounting (Management- en cost accounting)
Gebaseerd op het boek en de slides
Bachelor TEW, KU Leuven
Prof. Filip Roodhooft
1
,Kenmerken van Management Accounting.........................................................................17
Kenmerken van Management Accounting.........................................................................17
Publiek............................................................................................................................................................18
Publiek.........................................................................................................................................18
Laagste niveau................................................................................................................................................18
Middle management......................................................................................................................................18
Hoogste niveau...............................................................................................................................................18
Doelstellingen van management accounting...............................................................................19
Doelstellingen van management accounting.....................................................................19
Besluitvorming................................................................................................................................................19
Besluitvorming............................................................................................................................19
Managementcontrole.....................................................................................................................................19
Managementcontrole..................................................................................................................19
Uitdagingen.................................................................................................................................19
Uitdagingen......................................................................................................................19
Onderneming als waardeketen......................................................................................................................19
Onderneming als waardeketen....................................................................................................19
Management accountinguitdagingen............................................................................................................19
Management accountinguitdagingen..........................................................................................19
Klantentevredenheid......................................................................................................................................19
Sleutelsuccesfactoren.....................................................................................................................................19
Waardeketenanalyse......................................................................................................................................20
Continue verbetering......................................................................................................................................20
Gelijktijdige interne en externe focus............................................................................................................20
Cost drivers..................................................................................................................................20
Cost drivers.......................................................................................................................20
Structural cost drivers....................................................................................................................................20
Structural cost drivers..................................................................................................................20
Optimale schaal..............................................................................................................................................20
Graad van verticale integratie/ scope............................................................................................................20
Ervaring...........................................................................................................................................................20
Technologie....................................................................................................................................................20
Complexiteit...................................................................................................................................................21
Executional cost drivers..................................................................................................................................21
Executional cost drivers...............................................................................................................21
Werknemersparticipatie/ alignment..............................................................................................................21
Total quality management.............................................................................................................................21
Capaciteitsgebruik..........................................................................................................................................21
Efficiëntie van de fabriekslay-out...................................................................................................................21
Productconfiguratie (target costing)..............................................................................................................21
Relaties met leveranciers en klanten.............................................................................................................21
Verband met informatiesystemen...............................................................................................21
Verband met informatiesystemen.....................................................................................21
1. Systeem onvoldoende voor financiële rapportering (broken)...................................................................22
2. Systeem geschikt voor financiële rapportering (financial reporting driven).............................................22
3. Drie afzonderlijke systemen (specialized)..................................................................................................22
4. Geïntegreerde systemen (integrated)........................................................................................................22
2
, Conclusie informatiesystemen.......................................................................................................................22
Besluitvorming..................................................................................................................22
Besluitvorming..................................................................................................................22
Relevante kosten en opbrengsten.....................................................................................23
Relevante kosten en opbrengsten.....................................................................................23
Het accepteren van een extra order............................................................................................23
Het accepteren van een extra order..................................................................................23
Relevante kosten............................................................................................................................................23
Kwalitatieve factoren.....................................................................................................................................23
Make or buy beslissing................................................................................................................24
Make or buy beslissing......................................................................................................24
Productiecapaciteit.........................................................................................................................................24
Kwalitatieve factoren.....................................................................................................................................24
Weglaten van een product, dienst of regio..................................................................................24
Weglaten van een product, dienst of regio........................................................................24
Kwalitatieve factoren.....................................................................................................................................24
Samenvattend.............................................................................................................................24
Samenvattend...................................................................................................................24
Schaarse factoren.............................................................................................................25
Schaarse factoren.............................................................................................................25
Knelpuntanalyse..........................................................................................................................26
Knelpuntanalyse...............................................................................................................26
Lineaire programmering..............................................................................................................26
Lineaire programmering...................................................................................................26
Definitie van de beslissingsvariabelen............................................................................................................26
Opstelling van de doelfunctie.........................................................................................................................26
Bepaling van de nevenwoorwaarden.............................................................................................................26
Vaststelling van de oplossing.........................................................................................................................26
Theory of constraints (TOC)...............................................................................................26
Theory of constraints (TOC)...............................................................................................26
Inleiding.......................................................................................................................................26
Inleiding............................................................................................................................26
De 5 stappen van TOC..................................................................................................................27
De 5 stappen van TOC.......................................................................................................27
Samenvattend.............................................................................................................................27
Samenvattend...................................................................................................................27
Prijsbeslissingen en kosteninformatie...............................................................................27
Prijsbeslissingen en kosteninformatie...............................................................................27
3
, Inleiding.......................................................................................................................................27
Inleiding............................................................................................................................27
Domein: Micro-economie..............................................................................................................................28
Domein: Micro-economie............................................................................................................28
Domein: Marketing en strategisch management..........................................................................................28
Domein: Marketing en strategisch management.........................................................................28
Afstroomstrategie...........................................................................................................................................28
Marktpenetratiestrategie...............................................................................................................................28
Geen eigen verkoopprijspolitiek....................................................................................................................28
Rol van management accountinginformatie bij beslissingen ivm verkoopprijs............................28
Rol van management accountinginformatie bij beslissingen ivm verkoopprijs..................28
Verkoopprijsbeslissingen op KT......................................................................................................................28
Verkoopprijsbeslissingen op KT...................................................................................................28
KT: prijsvolger.................................................................................................................................................29
KT: prijszetter..................................................................................................................................................29
Verkoopprijsbeslissingen op LT......................................................................................................................29
Verkoopprijsbeslissingen op LT....................................................................................................29
LT: prijsvolger.................................................................................................................................................29
LT: prijszetter..................................................................................................................................................29
Beslissingen onder risico...................................................................................................30
Beslissingen onder risico...................................................................................................30
Beslissingen zonder informatie....................................................................................................30
Beslissingen zonder informatie.........................................................................................30
Beslissingen met perfecte informatie..........................................................................................31
Beslissingen met perfecte informatie................................................................................31
Beslissingen met verfijnde informatie.........................................................................................31
Beslissingen met verfijnde informatie...............................................................................31
Beslissingen met imperfecte informatie......................................................................................31
Beslissingen met imperfecte informatie............................................................................31
Activity based management.............................................................................................31
Activity based management.............................................................................................31
Valkuilen bij de implementatie van ABM.....................................................................................32
Valkuilen bij de implementatie van ABM..........................................................................32
Chrysler: succesvolle implementatie van ABM..............................................................................................32
Chrysler: succesvolle implementatie van ABM............................................................................32
Winstgevendheid van producten.................................................................................................32
Winstgevendheid van producten.......................................................................................32
Een product blijkt plots verlieslatend te zijn..................................................................................................32
Een product blijkt plots verlieslatend te zijn................................................................................32
Kostenreductie............................................................................................................................33
4
,Kostenreductie..................................................................................................................33
Activiteiten indelen........................................................................................................................................33
Prestatiemeting...........................................................................................................................33
Prestatiemeting................................................................................................................33
Customer profitability analysis..........................................................................................34
Customer profitability analysis..........................................................................................34
Het belang van customer profitability analysis............................................................................34
Het belang van customer profitability analysis..................................................................34
Het belang van de klant als kostenobject......................................................................................................34
Het belang van de klant als kostenobject.....................................................................................34
Klanten en hun winstgevendheid................................................................................................34
Klanten en hun winstgevendheid......................................................................................34
Verschillen in opbrengsten.............................................................................................................................35
Verschillen in opbrengsten..........................................................................................................35
Verschillen in kosten......................................................................................................................................35
Verschillen in kosten....................................................................................................................35
Het gebruik van customer profitability analysis...........................................................................35
Het gebruik van customer profitability analysis................................................................35
Verbeteringen.................................................................................................................................................35
Verbeteringen..............................................................................................................................35
Veranderingen in opbrengsten......................................................................................................................35
Veranderingen in kosten................................................................................................................................35
De levenscyclus van een klant........................................................................................................................35
De levenscyclus van een klant.....................................................................................................35
Target costing en life cycle costing....................................................................................36
Target costing en life cycle costing....................................................................................36
Productlevenscyclus....................................................................................................................36
Productlevenscyclus..........................................................................................................36
Standpunt van de producent..........................................................................................................................36
Standpunt van de producent.......................................................................................................36
Target costing..............................................................................................................................37
Target costing...................................................................................................................37
Methodologie.................................................................................................................................................37
Methodologie..............................................................................................................................37
Target costing process....................................................................................................................................37
Target costing process.................................................................................................................37
Target cost vs traditionele technieken...........................................................................................................38
Target cost vs traditionele technieken.........................................................................................38
Eigenschappen................................................................................................................................................38
Eigenschappen.............................................................................................................................38
5
, Rol van ABC in target costing.........................................................................................................................38
Rol van ABC in target costing.......................................................................................................38
Life cycle costing..........................................................................................................................38
Life cycle costing...............................................................................................................38
Methodologie.................................................................................................................................................38
Methodologie..............................................................................................................................38
Kwaliteitskosten...............................................................................................................39
Kwaliteitskosten...............................................................................................................39
Soorten kwaliteitskosten.............................................................................................................39
Soorten kwaliteitskosten..................................................................................................39
Kwaliteit van design........................................................................................................................................39
Kwaliteit van design.....................................................................................................................39
Kwaliteit van conformiteit/ Cost of Quality (COQ).........................................................................................39
Kwaliteit van conformiteit/ Cost of Quality (COQ).......................................................................39
Meting van kwaliteitskosten........................................................................................................40
Meting van kwaliteitskosten.............................................................................................40
Identificeren van kwaliteitskosten.................................................................................................................40
Identificeren van kwaliteitskosten...............................................................................................40
Relatie tussen de 4 soorten kwaliteitskosten...............................................................................40
Relatie tussen de 4 soorten kwaliteitskosten.....................................................................40
Kritiek..............................................................................................................................................................40
Kritiek..........................................................................................................................................40
De selectie en beoordeling van leveranciers......................................................................41
De selectie en beoordeling van leveranciers......................................................................41
Leveranciersselectie en –beoordeling als onderdeel van het aankoopproces..............................41
Leveranciersselectie en –beoordeling als onderdeel van het aankoopproces.....................41
Het aankoopproces........................................................................................................................................41
Het aankoopproces......................................................................................................................41
Belangrijke factoren.......................................................................................................................................42
Belangrijke factoren....................................................................................................................42
Total cost of ownership...............................................................................................................42
Total cost of ownership.....................................................................................................42
Total cost of ownership-matrix......................................................................................................................42
Total cost of ownership-matrix....................................................................................................42
Plaats binnen de waardeketen/ lifecycle.......................................................................................................42
Hiërarchisch....................................................................................................................................................43
Variabiliteit.....................................................................................................................................................43
Suggestie genereren via optimalisatie...........................................................................................................43
Suggestie genereren via optimalisatie.........................................................................................43
Verschillende doeleinden...............................................................................................................................43
6
, Methodes van leveranciersbeoordeling/ activity based vendor rating........................................43
Methodes van leveranciersbeoordeling/ activity based vendor rating..............................43
De verschillende methodes............................................................................................................................43
De verschillende methodes..........................................................................................................43
Losstaande financiële en niet-financiële indicatoren....................................................................................43
Gewogen puntenplan (weighted point plan).................................................................................................44
Cost Accounting................................................................................................................44
Cost Accounting................................................................................................................44
1. Inleiding........................................................................................................................44
1. Inleiding........................................................................................................................44
Management Accounting.............................................................................................................44
Management Accounting..................................................................................................44
Cost accounting/ kostprijsberekening............................................................................................................44
Cost accounting/ kostprijsberekening..........................................................................................44
Cost management..........................................................................................................................................45
Cost management........................................................................................................................45
Strategische langetermijnplanning................................................................................................................45
Strategische langetermijnplanning..............................................................................................45
Operationele planning en budgettering.........................................................................................................45
Operationele planning en budgettering.......................................................................................45
Managementcontrole.....................................................................................................................................45
Managementcontrole..................................................................................................................45
Wijzigende rol van de management accountant..........................................................................45
Wijzigende rol van de management accountant...............................................................45
Gewijzigde omgeving......................................................................................................................................45
Gewijzigde omgeving...................................................................................................................45
2. Kostenbegrippen en kostprijscomponenten...................................................................46
2. Kostenbegrippen en kostprijscomponenten...................................................................46
Kosten en kostprijs......................................................................................................................46
Kosten en kostprijs............................................................................................................46
Soort: kostenindeling...................................................................................................................46
Soort: kostenindeling........................................................................................................46
Toewijsbaarheid: directe en indirecte kosten................................................................................................47
Toewijsbaarheid: directe en indirecte kosten..............................................................................47
Relatie output: vaste en variabele kosten......................................................................................................47
Relatie output: vaste en variabele kosten....................................................................................47
Vaste kosten...................................................................................................................................................47
Variabele kosten.............................................................................................................................................47
Semi-variabele kosten....................................................................................................................................47
Semi-vaste kosten..........................................................................................................................................47
Cost drivers.....................................................................................................................................................47
7
, Cost drivers..................................................................................................................................47
Productiekosten en niet-productiekosten.....................................................................................................47
Productiekosten en niet-productiekosten....................................................................................47
Productiekosten.............................................................................................................................................47
Niet-productiekosten.....................................................................................................................................48
Tijdsaspect: kostenverdeling..........................................................................................................................48
Tijdsaspect: kostenverdeling.......................................................................................................48
Waardebepaling van voorraden..................................................................................................48
Waardebepaling van voorraden.......................................................................................48
Belgische context............................................................................................................................................48
Belgische context.........................................................................................................................48
IFRS.................................................................................................................................................................48
IFRS..............................................................................................................................................48
Totale kostprijs............................................................................................................................48
Totale kostprijs.................................................................................................................48
Resultaat.....................................................................................................................................48
Resultaat..........................................................................................................................48
Integrale productiekostprijs.........................................................................................................49
Integrale productiekostprijs..............................................................................................49
Verdeling van indirecte productiekosten over kostenplaatsen.....................................................................49
Verdeling van indirecte productiekosten over kostenplaatsen....................................................49
Primaire kostenverdeelstaat..........................................................................................................................49
Secundaire kostenverdeelstaat......................................................................................................................49
Different costs for different purposes..........................................................................................49
Different costs for different purposes................................................................................49
Schatten van kostenfuncties........................................................................................................49
Schatten van kostenfuncties..............................................................................................49
Classificatiemethode......................................................................................................................................49
Classificatiemethode...................................................................................................................49
Engineering.....................................................................................................................................................50
Engineering..................................................................................................................................50
Kwantitatieve analyse.....................................................................................................................................50
Kwantitatieve analyse.................................................................................................................50
Hoog-laagmethode.........................................................................................................................................50
Regressieanalyse............................................................................................................................................50
3. Break-even analyse.......................................................................................................51
3. Break-even analyse.......................................................................................................51
Basismodel..................................................................................................................................51
Basismodel.......................................................................................................................51
Basisassumpties..............................................................................................................................................51
Basisassumpties...........................................................................................................................51
8
, Basismodel......................................................................................................................................................51
Basismodel..................................................................................................................................51
Break-evenafzet..............................................................................................................................................51
Break-evenomzet...........................................................................................................................................52
Grafisch...........................................................................................................................................................52
Sensitiviteitsanalyse....................................................................................................................52
Sensitiviteitsanalyse.........................................................................................................52
Uitbreidingen op het basismodel.................................................................................................52
Uitbreidingen op het basismodel......................................................................................52
Introductie van belastingen............................................................................................................................52
Introductie van belastingen.........................................................................................................52
Stapsgewijze vaste kosten..............................................................................................................................52
Stapsgewijze vaste kosten...........................................................................................................52
Meerdere producten......................................................................................................................................52
Meerdere producten...................................................................................................................52
Meerdere kostenveroorzakers.....................................................................................................53
Meerdere kostenveroorzakers...........................................................................................53
4. Job order costing..........................................................................................................54
4. Job order costing..........................................................................................................54
Job order costing.........................................................................................................................54
Job order costing...............................................................................................................54
Serieproductie.............................................................................................................................55
Serieproductie...................................................................................................................55
Capaciteitskosten........................................................................................................................55
Capaciteitskosten..............................................................................................................55
Capaciteitsdefinities.......................................................................................................................................55
Capaciteitsdefinities....................................................................................................................55
Theoretische capaciteit..................................................................................................................................55
Praktische capaciteit.......................................................................................................................................55
Normale capaciteit.........................................................................................................................................55
Gebudgetteerde capaciteit & Actuele capaciteit...........................................................................................55
Doorgerekende kosten...................................................................................................................................55
Doorgerekende kosten................................................................................................................55
Capaciteitsverschillen.....................................................................................................................................55
Capaciteitsverschillen..................................................................................................................55
Beslissingen....................................................................................................................................................56
Beslissingen.................................................................................................................................56
KT....................................................................................................................................................................56
LT....................................................................................................................................................................56
5. Kostprijsberekening bij massaproductie: process costing...............................................57
5. Kostprijsberekening bij massaproductie: process costing...............................................57
9
, Inleiding.......................................................................................................................................57
Inleiding............................................................................................................................57
Kostprijsberekening bij massaproductie......................................................................................57
Kostprijsberekening bij massaproductie............................................................................57
Process costing: betekenis.............................................................................................................................57
Process costing: betekenis...........................................................................................................57
Kostprijsberekening bij massaproductie met gebruik van equivalente eenheden.......................58
Kostprijsberekening bij massaproductie met gebruik van equivalente eenheden..............58
Gebruik van equivalente eenheden...............................................................................................................58
Gebruik van equivalente eenheden.............................................................................................58
GIB met meerdere afwerkingsgraden............................................................................................................58
Kostprijsberekening met equivalente eenheden bij meerdere productiestappen.......................................58
Kostprijsberekening met equivalente eenheden bij meerdere productiestappen........................58
Productieproces met opeenvolgende afdelingen zonder beginvoorraad.....................................................58
Kostprijsberekening bij een productieproces met meerdere productiestappen met beginvoorraad..........58
6. Activity based costing...................................................................................................59
6. Activity based costing...................................................................................................59
Tekortkomingen van bestaande kostprijssystemen.....................................................................59
Tekortkomingen van bestaande kostprijssystemen...........................................................59
Activity based costing..................................................................................................................59
Activity based costing.......................................................................................................59
Soorten activity drivers...................................................................................................................................60
Soorten activity drivers................................................................................................................60
Activiteitenhiërarchie.....................................................................................................................................60
Activiteitenhiërarchie..................................................................................................................60
Traditioneel kostprijssysteem vs ABC.............................................................................................................60
Traditioneel kostprijssysteem vs ABC..........................................................................................60
Meer nood aan ABC indien.............................................................................................................................61
Mate van verfijning in het kostprijssysteem..................................................................................................61
Time-driven activity based costing...............................................................................................61
Time-driven activity based costing....................................................................................61
Voordelen van time-driven ABC.....................................................................................................................61
Voordelen van time-driven ABC...................................................................................................61
Nadelen van time-driven ABC........................................................................................................................61
Nadelen van time-driven ABC......................................................................................................61
Activity based management........................................................................................................61
Activity based management.............................................................................................61
Informatiebronnen uit ABC............................................................................................................................62
Informatiebronnen uit ABC..........................................................................................................62
Informatie over de ingezette middelen..........................................................................................................62
Informatie over de geleverde activiteiten......................................................................................................62
Informatie over de kostprijs van de kostendragers.......................................................................................62
10
Gebaseerd op het boek en de slides
Bachelor TEW, KU Leuven
Prof. Filip Roodhooft
1
,Kenmerken van Management Accounting.........................................................................17
Kenmerken van Management Accounting.........................................................................17
Publiek............................................................................................................................................................18
Publiek.........................................................................................................................................18
Laagste niveau................................................................................................................................................18
Middle management......................................................................................................................................18
Hoogste niveau...............................................................................................................................................18
Doelstellingen van management accounting...............................................................................19
Doelstellingen van management accounting.....................................................................19
Besluitvorming................................................................................................................................................19
Besluitvorming............................................................................................................................19
Managementcontrole.....................................................................................................................................19
Managementcontrole..................................................................................................................19
Uitdagingen.................................................................................................................................19
Uitdagingen......................................................................................................................19
Onderneming als waardeketen......................................................................................................................19
Onderneming als waardeketen....................................................................................................19
Management accountinguitdagingen............................................................................................................19
Management accountinguitdagingen..........................................................................................19
Klantentevredenheid......................................................................................................................................19
Sleutelsuccesfactoren.....................................................................................................................................19
Waardeketenanalyse......................................................................................................................................20
Continue verbetering......................................................................................................................................20
Gelijktijdige interne en externe focus............................................................................................................20
Cost drivers..................................................................................................................................20
Cost drivers.......................................................................................................................20
Structural cost drivers....................................................................................................................................20
Structural cost drivers..................................................................................................................20
Optimale schaal..............................................................................................................................................20
Graad van verticale integratie/ scope............................................................................................................20
Ervaring...........................................................................................................................................................20
Technologie....................................................................................................................................................20
Complexiteit...................................................................................................................................................21
Executional cost drivers..................................................................................................................................21
Executional cost drivers...............................................................................................................21
Werknemersparticipatie/ alignment..............................................................................................................21
Total quality management.............................................................................................................................21
Capaciteitsgebruik..........................................................................................................................................21
Efficiëntie van de fabriekslay-out...................................................................................................................21
Productconfiguratie (target costing)..............................................................................................................21
Relaties met leveranciers en klanten.............................................................................................................21
Verband met informatiesystemen...............................................................................................21
Verband met informatiesystemen.....................................................................................21
1. Systeem onvoldoende voor financiële rapportering (broken)...................................................................22
2. Systeem geschikt voor financiële rapportering (financial reporting driven).............................................22
3. Drie afzonderlijke systemen (specialized)..................................................................................................22
4. Geïntegreerde systemen (integrated)........................................................................................................22
2
, Conclusie informatiesystemen.......................................................................................................................22
Besluitvorming..................................................................................................................22
Besluitvorming..................................................................................................................22
Relevante kosten en opbrengsten.....................................................................................23
Relevante kosten en opbrengsten.....................................................................................23
Het accepteren van een extra order............................................................................................23
Het accepteren van een extra order..................................................................................23
Relevante kosten............................................................................................................................................23
Kwalitatieve factoren.....................................................................................................................................23
Make or buy beslissing................................................................................................................24
Make or buy beslissing......................................................................................................24
Productiecapaciteit.........................................................................................................................................24
Kwalitatieve factoren.....................................................................................................................................24
Weglaten van een product, dienst of regio..................................................................................24
Weglaten van een product, dienst of regio........................................................................24
Kwalitatieve factoren.....................................................................................................................................24
Samenvattend.............................................................................................................................24
Samenvattend...................................................................................................................24
Schaarse factoren.............................................................................................................25
Schaarse factoren.............................................................................................................25
Knelpuntanalyse..........................................................................................................................26
Knelpuntanalyse...............................................................................................................26
Lineaire programmering..............................................................................................................26
Lineaire programmering...................................................................................................26
Definitie van de beslissingsvariabelen............................................................................................................26
Opstelling van de doelfunctie.........................................................................................................................26
Bepaling van de nevenwoorwaarden.............................................................................................................26
Vaststelling van de oplossing.........................................................................................................................26
Theory of constraints (TOC)...............................................................................................26
Theory of constraints (TOC)...............................................................................................26
Inleiding.......................................................................................................................................26
Inleiding............................................................................................................................26
De 5 stappen van TOC..................................................................................................................27
De 5 stappen van TOC.......................................................................................................27
Samenvattend.............................................................................................................................27
Samenvattend...................................................................................................................27
Prijsbeslissingen en kosteninformatie...............................................................................27
Prijsbeslissingen en kosteninformatie...............................................................................27
3
, Inleiding.......................................................................................................................................27
Inleiding............................................................................................................................27
Domein: Micro-economie..............................................................................................................................28
Domein: Micro-economie............................................................................................................28
Domein: Marketing en strategisch management..........................................................................................28
Domein: Marketing en strategisch management.........................................................................28
Afstroomstrategie...........................................................................................................................................28
Marktpenetratiestrategie...............................................................................................................................28
Geen eigen verkoopprijspolitiek....................................................................................................................28
Rol van management accountinginformatie bij beslissingen ivm verkoopprijs............................28
Rol van management accountinginformatie bij beslissingen ivm verkoopprijs..................28
Verkoopprijsbeslissingen op KT......................................................................................................................28
Verkoopprijsbeslissingen op KT...................................................................................................28
KT: prijsvolger.................................................................................................................................................29
KT: prijszetter..................................................................................................................................................29
Verkoopprijsbeslissingen op LT......................................................................................................................29
Verkoopprijsbeslissingen op LT....................................................................................................29
LT: prijsvolger.................................................................................................................................................29
LT: prijszetter..................................................................................................................................................29
Beslissingen onder risico...................................................................................................30
Beslissingen onder risico...................................................................................................30
Beslissingen zonder informatie....................................................................................................30
Beslissingen zonder informatie.........................................................................................30
Beslissingen met perfecte informatie..........................................................................................31
Beslissingen met perfecte informatie................................................................................31
Beslissingen met verfijnde informatie.........................................................................................31
Beslissingen met verfijnde informatie...............................................................................31
Beslissingen met imperfecte informatie......................................................................................31
Beslissingen met imperfecte informatie............................................................................31
Activity based management.............................................................................................31
Activity based management.............................................................................................31
Valkuilen bij de implementatie van ABM.....................................................................................32
Valkuilen bij de implementatie van ABM..........................................................................32
Chrysler: succesvolle implementatie van ABM..............................................................................................32
Chrysler: succesvolle implementatie van ABM............................................................................32
Winstgevendheid van producten.................................................................................................32
Winstgevendheid van producten.......................................................................................32
Een product blijkt plots verlieslatend te zijn..................................................................................................32
Een product blijkt plots verlieslatend te zijn................................................................................32
Kostenreductie............................................................................................................................33
4
,Kostenreductie..................................................................................................................33
Activiteiten indelen........................................................................................................................................33
Prestatiemeting...........................................................................................................................33
Prestatiemeting................................................................................................................33
Customer profitability analysis..........................................................................................34
Customer profitability analysis..........................................................................................34
Het belang van customer profitability analysis............................................................................34
Het belang van customer profitability analysis..................................................................34
Het belang van de klant als kostenobject......................................................................................................34
Het belang van de klant als kostenobject.....................................................................................34
Klanten en hun winstgevendheid................................................................................................34
Klanten en hun winstgevendheid......................................................................................34
Verschillen in opbrengsten.............................................................................................................................35
Verschillen in opbrengsten..........................................................................................................35
Verschillen in kosten......................................................................................................................................35
Verschillen in kosten....................................................................................................................35
Het gebruik van customer profitability analysis...........................................................................35
Het gebruik van customer profitability analysis................................................................35
Verbeteringen.................................................................................................................................................35
Verbeteringen..............................................................................................................................35
Veranderingen in opbrengsten......................................................................................................................35
Veranderingen in kosten................................................................................................................................35
De levenscyclus van een klant........................................................................................................................35
De levenscyclus van een klant.....................................................................................................35
Target costing en life cycle costing....................................................................................36
Target costing en life cycle costing....................................................................................36
Productlevenscyclus....................................................................................................................36
Productlevenscyclus..........................................................................................................36
Standpunt van de producent..........................................................................................................................36
Standpunt van de producent.......................................................................................................36
Target costing..............................................................................................................................37
Target costing...................................................................................................................37
Methodologie.................................................................................................................................................37
Methodologie..............................................................................................................................37
Target costing process....................................................................................................................................37
Target costing process.................................................................................................................37
Target cost vs traditionele technieken...........................................................................................................38
Target cost vs traditionele technieken.........................................................................................38
Eigenschappen................................................................................................................................................38
Eigenschappen.............................................................................................................................38
5
, Rol van ABC in target costing.........................................................................................................................38
Rol van ABC in target costing.......................................................................................................38
Life cycle costing..........................................................................................................................38
Life cycle costing...............................................................................................................38
Methodologie.................................................................................................................................................38
Methodologie..............................................................................................................................38
Kwaliteitskosten...............................................................................................................39
Kwaliteitskosten...............................................................................................................39
Soorten kwaliteitskosten.............................................................................................................39
Soorten kwaliteitskosten..................................................................................................39
Kwaliteit van design........................................................................................................................................39
Kwaliteit van design.....................................................................................................................39
Kwaliteit van conformiteit/ Cost of Quality (COQ).........................................................................................39
Kwaliteit van conformiteit/ Cost of Quality (COQ).......................................................................39
Meting van kwaliteitskosten........................................................................................................40
Meting van kwaliteitskosten.............................................................................................40
Identificeren van kwaliteitskosten.................................................................................................................40
Identificeren van kwaliteitskosten...............................................................................................40
Relatie tussen de 4 soorten kwaliteitskosten...............................................................................40
Relatie tussen de 4 soorten kwaliteitskosten.....................................................................40
Kritiek..............................................................................................................................................................40
Kritiek..........................................................................................................................................40
De selectie en beoordeling van leveranciers......................................................................41
De selectie en beoordeling van leveranciers......................................................................41
Leveranciersselectie en –beoordeling als onderdeel van het aankoopproces..............................41
Leveranciersselectie en –beoordeling als onderdeel van het aankoopproces.....................41
Het aankoopproces........................................................................................................................................41
Het aankoopproces......................................................................................................................41
Belangrijke factoren.......................................................................................................................................42
Belangrijke factoren....................................................................................................................42
Total cost of ownership...............................................................................................................42
Total cost of ownership.....................................................................................................42
Total cost of ownership-matrix......................................................................................................................42
Total cost of ownership-matrix....................................................................................................42
Plaats binnen de waardeketen/ lifecycle.......................................................................................................42
Hiërarchisch....................................................................................................................................................43
Variabiliteit.....................................................................................................................................................43
Suggestie genereren via optimalisatie...........................................................................................................43
Suggestie genereren via optimalisatie.........................................................................................43
Verschillende doeleinden...............................................................................................................................43
6
, Methodes van leveranciersbeoordeling/ activity based vendor rating........................................43
Methodes van leveranciersbeoordeling/ activity based vendor rating..............................43
De verschillende methodes............................................................................................................................43
De verschillende methodes..........................................................................................................43
Losstaande financiële en niet-financiële indicatoren....................................................................................43
Gewogen puntenplan (weighted point plan).................................................................................................44
Cost Accounting................................................................................................................44
Cost Accounting................................................................................................................44
1. Inleiding........................................................................................................................44
1. Inleiding........................................................................................................................44
Management Accounting.............................................................................................................44
Management Accounting..................................................................................................44
Cost accounting/ kostprijsberekening............................................................................................................44
Cost accounting/ kostprijsberekening..........................................................................................44
Cost management..........................................................................................................................................45
Cost management........................................................................................................................45
Strategische langetermijnplanning................................................................................................................45
Strategische langetermijnplanning..............................................................................................45
Operationele planning en budgettering.........................................................................................................45
Operationele planning en budgettering.......................................................................................45
Managementcontrole.....................................................................................................................................45
Managementcontrole..................................................................................................................45
Wijzigende rol van de management accountant..........................................................................45
Wijzigende rol van de management accountant...............................................................45
Gewijzigde omgeving......................................................................................................................................45
Gewijzigde omgeving...................................................................................................................45
2. Kostenbegrippen en kostprijscomponenten...................................................................46
2. Kostenbegrippen en kostprijscomponenten...................................................................46
Kosten en kostprijs......................................................................................................................46
Kosten en kostprijs............................................................................................................46
Soort: kostenindeling...................................................................................................................46
Soort: kostenindeling........................................................................................................46
Toewijsbaarheid: directe en indirecte kosten................................................................................................47
Toewijsbaarheid: directe en indirecte kosten..............................................................................47
Relatie output: vaste en variabele kosten......................................................................................................47
Relatie output: vaste en variabele kosten....................................................................................47
Vaste kosten...................................................................................................................................................47
Variabele kosten.............................................................................................................................................47
Semi-variabele kosten....................................................................................................................................47
Semi-vaste kosten..........................................................................................................................................47
Cost drivers.....................................................................................................................................................47
7
, Cost drivers..................................................................................................................................47
Productiekosten en niet-productiekosten.....................................................................................................47
Productiekosten en niet-productiekosten....................................................................................47
Productiekosten.............................................................................................................................................47
Niet-productiekosten.....................................................................................................................................48
Tijdsaspect: kostenverdeling..........................................................................................................................48
Tijdsaspect: kostenverdeling.......................................................................................................48
Waardebepaling van voorraden..................................................................................................48
Waardebepaling van voorraden.......................................................................................48
Belgische context............................................................................................................................................48
Belgische context.........................................................................................................................48
IFRS.................................................................................................................................................................48
IFRS..............................................................................................................................................48
Totale kostprijs............................................................................................................................48
Totale kostprijs.................................................................................................................48
Resultaat.....................................................................................................................................48
Resultaat..........................................................................................................................48
Integrale productiekostprijs.........................................................................................................49
Integrale productiekostprijs..............................................................................................49
Verdeling van indirecte productiekosten over kostenplaatsen.....................................................................49
Verdeling van indirecte productiekosten over kostenplaatsen....................................................49
Primaire kostenverdeelstaat..........................................................................................................................49
Secundaire kostenverdeelstaat......................................................................................................................49
Different costs for different purposes..........................................................................................49
Different costs for different purposes................................................................................49
Schatten van kostenfuncties........................................................................................................49
Schatten van kostenfuncties..............................................................................................49
Classificatiemethode......................................................................................................................................49
Classificatiemethode...................................................................................................................49
Engineering.....................................................................................................................................................50
Engineering..................................................................................................................................50
Kwantitatieve analyse.....................................................................................................................................50
Kwantitatieve analyse.................................................................................................................50
Hoog-laagmethode.........................................................................................................................................50
Regressieanalyse............................................................................................................................................50
3. Break-even analyse.......................................................................................................51
3. Break-even analyse.......................................................................................................51
Basismodel..................................................................................................................................51
Basismodel.......................................................................................................................51
Basisassumpties..............................................................................................................................................51
Basisassumpties...........................................................................................................................51
8
, Basismodel......................................................................................................................................................51
Basismodel..................................................................................................................................51
Break-evenafzet..............................................................................................................................................51
Break-evenomzet...........................................................................................................................................52
Grafisch...........................................................................................................................................................52
Sensitiviteitsanalyse....................................................................................................................52
Sensitiviteitsanalyse.........................................................................................................52
Uitbreidingen op het basismodel.................................................................................................52
Uitbreidingen op het basismodel......................................................................................52
Introductie van belastingen............................................................................................................................52
Introductie van belastingen.........................................................................................................52
Stapsgewijze vaste kosten..............................................................................................................................52
Stapsgewijze vaste kosten...........................................................................................................52
Meerdere producten......................................................................................................................................52
Meerdere producten...................................................................................................................52
Meerdere kostenveroorzakers.....................................................................................................53
Meerdere kostenveroorzakers...........................................................................................53
4. Job order costing..........................................................................................................54
4. Job order costing..........................................................................................................54
Job order costing.........................................................................................................................54
Job order costing...............................................................................................................54
Serieproductie.............................................................................................................................55
Serieproductie...................................................................................................................55
Capaciteitskosten........................................................................................................................55
Capaciteitskosten..............................................................................................................55
Capaciteitsdefinities.......................................................................................................................................55
Capaciteitsdefinities....................................................................................................................55
Theoretische capaciteit..................................................................................................................................55
Praktische capaciteit.......................................................................................................................................55
Normale capaciteit.........................................................................................................................................55
Gebudgetteerde capaciteit & Actuele capaciteit...........................................................................................55
Doorgerekende kosten...................................................................................................................................55
Doorgerekende kosten................................................................................................................55
Capaciteitsverschillen.....................................................................................................................................55
Capaciteitsverschillen..................................................................................................................55
Beslissingen....................................................................................................................................................56
Beslissingen.................................................................................................................................56
KT....................................................................................................................................................................56
LT....................................................................................................................................................................56
5. Kostprijsberekening bij massaproductie: process costing...............................................57
5. Kostprijsberekening bij massaproductie: process costing...............................................57
9
, Inleiding.......................................................................................................................................57
Inleiding............................................................................................................................57
Kostprijsberekening bij massaproductie......................................................................................57
Kostprijsberekening bij massaproductie............................................................................57
Process costing: betekenis.............................................................................................................................57
Process costing: betekenis...........................................................................................................57
Kostprijsberekening bij massaproductie met gebruik van equivalente eenheden.......................58
Kostprijsberekening bij massaproductie met gebruik van equivalente eenheden..............58
Gebruik van equivalente eenheden...............................................................................................................58
Gebruik van equivalente eenheden.............................................................................................58
GIB met meerdere afwerkingsgraden............................................................................................................58
Kostprijsberekening met equivalente eenheden bij meerdere productiestappen.......................................58
Kostprijsberekening met equivalente eenheden bij meerdere productiestappen........................58
Productieproces met opeenvolgende afdelingen zonder beginvoorraad.....................................................58
Kostprijsberekening bij een productieproces met meerdere productiestappen met beginvoorraad..........58
6. Activity based costing...................................................................................................59
6. Activity based costing...................................................................................................59
Tekortkomingen van bestaande kostprijssystemen.....................................................................59
Tekortkomingen van bestaande kostprijssystemen...........................................................59
Activity based costing..................................................................................................................59
Activity based costing.......................................................................................................59
Soorten activity drivers...................................................................................................................................60
Soorten activity drivers................................................................................................................60
Activiteitenhiërarchie.....................................................................................................................................60
Activiteitenhiërarchie..................................................................................................................60
Traditioneel kostprijssysteem vs ABC.............................................................................................................60
Traditioneel kostprijssysteem vs ABC..........................................................................................60
Meer nood aan ABC indien.............................................................................................................................61
Mate van verfijning in het kostprijssysteem..................................................................................................61
Time-driven activity based costing...............................................................................................61
Time-driven activity based costing....................................................................................61
Voordelen van time-driven ABC.....................................................................................................................61
Voordelen van time-driven ABC...................................................................................................61
Nadelen van time-driven ABC........................................................................................................................61
Nadelen van time-driven ABC......................................................................................................61
Activity based management........................................................................................................61
Activity based management.............................................................................................61
Informatiebronnen uit ABC............................................................................................................................62
Informatiebronnen uit ABC..........................................................................................................62
Informatie over de ingezette middelen..........................................................................................................62
Informatie over de geleverde activiteiten......................................................................................................62
Informatie over de kostprijs van de kostendragers.......................................................................................62
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