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Samenvatting Management Accounting - Alle oefeningen

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Alle oefeningen van het vak volledig uitgewerkt met korte herhaling van formules etc

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Uploaded on
June 21, 2023
Number of pages
40
Written in
2022/2023
Type
Summary

Subjects

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,P9:CH1

accounting,
management-colt
accounting anautisch boekhanden

jurkenning:
-

valans 1) toerekening
-
RR -2) was aanpak
-


toelichting

hapitaalinbreng:cam, EV
lening:ach, VV
afbetaling unung:Latht, uit
interest op uning:(acht, Rost





investering:cash d, activa
apchrijving:past, activa
MACC
-voor intern:managers a whens
-geen Regels
-


gericht
actueel, toekomst
-


gedetailleerd;ingo voor interne beslissingen
-



subjectieven, Relevant, accuraat

zicht
in verkrijgen KaD en
ill relatie ihnen
over hoe de kosten het
Resultaat beinvereden

Hetinterne systeem (SAP) doelen:
accounting

verannegen
een
en

,② plannen
LT:strategisch:Strategieën ontwikkelen am
doelen te bereiken

VT:operational:IT acties
viahudgetten
↳ geld uitgedrukt
sudat-plan in
SWOT

missie
dauen
I waarden
strationee >perfemance indications
d
strategic initiatives
③ controle

het
controleprove draait
an het vidolen
stellen
waartegen de feitelghe ultaten
in afgezet

Mngmby exception
performance reparts- fudback augeen da
Resultaten te vol met
plannen de versch aan te
duiden
variances=awkingen und plannen

managementby =

meen concentreren op de punten
exception wa we afigten
vin plan a minder
was hetconserm is
op de punten
met het plan

, Activiteiten van MAC:
-


bijelkaar voegen vlingo
verzamelen
-


astellen v/periodieke rapportages ajarügers
-

interpreteren a analereren vingo
-aanspreekpunt adviseur un mngmt

beslissingen:
een
een
↳T
breder a strategisch gericht
geconsolideerde info gedetailleerde inge
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