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Exam (elaborations)

Uitwerkingen meerkeuze vragen Management Accounting, berekenen, beslissen & beheersen Deel 1 (H1-9)

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De volledige uitwerkingen van de meerkeuzevragen hoofdstuk (H1 tot en met H 9)

Institution
NCOI (NCOI)
Course
Financieel management









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Wim Koetzier, Accounting: Berekenen Management Management accounting: berekenen beslissen en beheersen
  • april 2017
  • 9789001878498
  • 5

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Institution
NCOI (NCOI)
Study
Bedrijfskunde
Course
Financieel management
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Document information

Uploaded on
June 12, 2019
Number of pages
16
Written in
2017/2018
Type
Exam (elaborations)
Contains
Unknown

Subjects

  • financieel
  • uitwerkingen
  • management accounting
  • meerkeuze
  • luzac
  • management accounting berekenen beslissen en beheersen
  • ncoi
  • hva

Content preview

© 2013 Noordhoff Uitgevers bv


Hoofdstuk 1 Management accounting: plaatsbepaling en ontwikkeling

Meerkeuzevraag 1.8

Eigen vermogen 31 december € 220.000
Eigen vermogen 1 januari € 250.000
--------------
Vermogenstoename € 30.000 –
Onttrekkingen € 70.000 +
Stortingen € 20.000 –
------------
€ 50.000 +
--------------
Winst € 20.000

Meerkeuzevraag 1.9

Pand € 380.000 Eigen vermogen 1/1 € 310.000
Inventaris € 50.000 Lening € 160.000
Debiteuren € 20.000 Winst € 160.000
Bank* € 180.000
-------------- --------------
€ 630.000 € 630.000

* € 10.000 + € 580.000 – € 360.000 – € 40.000 – € 10.000 = € 180.000

Of:

Omzet € 600.000
Bedrijfskosten € 360.000 –
Afschrijving pand € 20.000 –
Afschrijving inventaris € 50.000 –
Interestkosten € 10.000 –
--------------
Winst € 160.000




Management accounting – Uitwerkingen meerkeuzevragen | p. 1

, © 2013 Noordhoff Uitgevers bv


Hoofdstuk 2 Kostenbegrippen

Meerkeuzevraag 2.1

Omzet 48.000 × € 20 = € 960.000
Kostprijs omzet 48.000 × € 14 = € 672.000

€ 288.000
Overige kosten € 150.000

€ 138.000

Meerkeuzevraag 2.3

Kostprijs: Grondstof € 25
Arbeid € 10
Indirect € = € 20
------
€ 55

Omzet 3.000 × € 60 = € 180.000
Kostprijs omzet 3.000 × € 55 = € 165.000
--------------
€ 15.000
Verspillingen:
Grondstof: Toegestaan 3.500 × € 25 = € 87.500
Werkelijk € 91.000
------------
€ 3.500 –
Machinetijd: Toegestaan 3. = 500 uur
Werkelijk 550 uur
----------
50 uur à € 140 = € 7.000 –
--------------
€ 4.500




Management accounting – Uitwerkingen meerkeuzevragen | p. 2
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