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Samenvatting cost en management accounting basisschema

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Samenvatting cost en management accounting basisschema

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Institution
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Uploaded on
September 24, 2021
Number of pages
3
Written in
2021/2022
Type
Summary

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Basisschema kosten
3 soorten kosten

Direct
Is direct toegewezen aan eindproduct
Productiekost  Mensen die direct werken aan product vb. materiaal en
directe lonen van arbeiders
Fabricagekosten
Indirect
Vb. machinekost
 Want die machinekost wordt niet direct aan je product toegewezen; hoeveel
gebruik je om je product te maken
Productie
Beheerskost
Verkoopkosten
= overkoepelend
Vb. secretaresse die telefoon opneemt Verkoop
voor verkoopafd en productieafd Verkoopkostprijs
 Neemt voor iedereen de telefoon op of
versus
huur gebouw: daarin zit verkoopruimte,
bureel, productiehal verkoopopbrengs


Verkoopkost
Vb. reclame
$10.17
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