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Exam (elaborations)

Moderne bedrijfsadministratie

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Les 3 kostencalculatie - kostprijs 2 via de NHA

Institution
Nationale Handelsacademie (NHA) (NHA)
Course
Kostencalculatie









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Institution
Nationale Handelsacademie (NHA) (NHA)
Study
MBA
Course
Kostencalculatie
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Uploaded on
April 9, 2024
Number of pages
5
Written in
2023/2024
Type
Exam (elaborations)
Contains
Questions & answers

Subjects

  • examen
  • tentamen
  • mba

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Huiswerk Kostencalculatie les 3 – Kostprijs
Cijfer: 10

, Opdracht 1:
A.

€170.000 – 20.000 = €150.000 : 5= €30.000

B.

€ 30.000,- / (1% van € 170.000,-) x 1% = 17,65%.

C.

€170.000 – (30.000 X 4) €120.000 = €50.000


Opdracht 2:
A.
Machine €220.000.
Restwaarde €12.000.
Stuks 30.000
Stuks Jaarlijks -2000
Calculatie 8%
Economische levensduur 5 jaar.

Aanschafwaarde: €220.000
Restwaarde : €12.000
Totale afschrijfwaarde: €208.000

Jaar 1: 30.000 prestaties
Jaar 2: 28.000 prestaties
Jaar 3: 26.000 prestaties
Jaar 4: 24.000 prestaties
Jaar 5: 22.000 prestaties

Totale prestaties: 130.000 prestaties

208.000: 130.000 = €1,60

Afschrijfkosten per jaar:
Jaar 1: 30.000 x 1,60= €48.000
Jaar 2: 28.000 x 1,60= €44.800
Jaar 3: 26.000 x 1,60=€41.600
Jaar 4: 24.000 x 1,60=€38.400
Jaar 5: 22.000 x 1,60=€35.200

B.
Aanschafwaarde: €220.000
Afschrijving jaar 1 : €48.000
Boekwaarde jaar 1: €172.000
Afschrijving 2e jaar: €44.800
Boekwaarde 2e jaar: €127.200

Rentekosten 2e jaar:
172.000 + 127.200 = €299.200 : 2 = €149.600 x 0,08= €11.968
Afschrijvingskosten jaar 2: €44.800
Kosten 2e jaar: €11.968 + 44.800= €56.768

€56.768: 28.000 prestaties = €2,03

Opdracht 3:
Machine €70.000.
Restwaarde €0.
Boekwaarde 20% van €70.000.
$8.68
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