Samenvatting Management Accounting

Samenvatting
Management
Accounting

,Inhoudsopgave
Toets matrijs Management Accounting.......................................4

Inleiding tot Management Accounting.........................................6
Definitie en Doelstellingen......................................................................................................6
Verschil tussen Management Accounting en Financial Accounting.......................................6

Kostenbegrippen en -classificaties..............................................6
Directe en Indirecte Kosten....................................................................................................6
Vaste en Variabele Kosten......................................................................................................7
Kostendragers en Kostenplaatsen..........................................................................................7

Kostprijsberekening...................................................................8
Traditionele Kostprijsberekening............................................................................................8
Activity-Based Costing (ABC)...................................................................................................8

Budgettering en Planning..........................................................9
Soorten Budgetten..................................................................................................................9
Budgetteringsprocessen..........................................................................................................9
Variantieanalyse......................................................................................................................9

Prestatiemeting en -beheersing................................................10
Key Performance Indicators (KPI's).......................................................................................10
Balanced Scorecard...............................................................................................................10

Besluitvorming en Relevante Kosten.........................................10
Kosten-volume-winstanalyse................................................................................................10
Make-or-Buy Beslissingen.....................................................................................................11

Kapitaalbudgettering...............................................................12

Overig..................................................................................... 13

Oefentoets Management Accounting.........................................17
Thema: Rentabiliteit..............................................................................................................17
Thema: Financiële Structuur en Weerstandsvermogen.......................................................17
Thema: Liquiditeit en Solvabiliteit........................................................................................18
Thema: Kostenberekeningen................................................................................................18
Thema: Budgettering............................................................................................................19
Thema: Investeringsanalyse..................................................................................................19

, Thema: Prestatiemanagement.............................................................................................19
Thema: Capaciteitsbeheer....................................................................................................20
Thema: Fiscale Regelgeving..................................................................................................20

Antwoordmodel Oefentoets Management Accounting................20
Antwoordenmodel Oefentoets Management Accounting...............................................20
Thema: Rentabiliteit..............................................................................................................20
Thema: Financiële Structuur en Weerstandsvermogen.......................................................21
Thema: Liquiditeit en Solvabiliteit........................................................................................21
Thema: Kostenberekeningen................................................................................................21
Thema: Budgettering............................................................................................................23
Thema: Investeringsanalyse..................................................................................................23
Thema: Prestatiemanagement.............................................................................................23
Thema: Capaciteitsbeheer....................................................................................................23
Thema: Fiscale Regelgeving..................................................................................................24