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Exam (elaborations)

Management accounting opdrachten hoofdstuk 7

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Dit Excel-bestand betreft de uitgewerkte opdrachten van hoofdstuk 7 van management accounting in semester 3.1 van de opleiding Finance & Control (= Bedrijfseconomie) / Accountancy. Het bestand bevat alle opdrachten die wij dienden te maken van hoofdstuk 7 voor dit vak.

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Uploaded on
August 29, 2021
Number of pages
12
Written in
2018/2019
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Exam (elaborations)
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WEEK 5

Management accounting

Vraagstuk 7.3
a) Resultatenrekening AC
Opbrengst verkopen 850.000 x 1,50 = € 1,275,000
Kostprijs van de omzet 850.000 x 1,26 = € 1,071,000
Transactieresultaat € 204,000
Bezettingsresultaat:
Productie (1.100.000 - 1.000.000) x 0,3 € 30,000
Winst € 234,000

Resultatenrekening DC
Opbrengst verkopen 850.000 x 1,50 € 1,275,000
Variabele kosten omzet 850.000 x 0,96 € 816,000
Dekkingsbijdrage € 459,000
Constante kosten € 300,000
Winst € 159,000

Balans AC
Balans per 31 december
Productielijn € 2,760,000 Aandelenkapitaal € 4,000,000
Voorraad € 315,000 Winst € 234,000
Rekening Courant € 1,159,000
Totaal € 4,234,000 Totaal € 4,234,000

Balans DC
Balans per 31 december
Productielijn € 2,760,000 Aandelenkapitaal € 4,000,000
Voorraad € 240,000 Winst € 159,000
Rekening Courant € 1,159,000
Totaal € 4,159,000 Totaal € 4,159,000

, Kostprijs
Variabele kosten:
-/- grondstof 2 kg x 0,28 = € 0.56
machinekosten 3.200..000.000 € 0.40

+ Vaste kosten: (30.000 x 10) / 1.000.000 = € 0.30
Fabricagekostprijs € 1.26



Verschil winst AC-DC
-/- Verklaring hiervoor: voorraadmutatie x constante kosten
250.000 stuks x 0,30 = € 75,000
-/-

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