SAMENVATTING
KOSTENCALCUL
ATIE
Stefan Faassen
,Inhoudsopgave
Hoofdstuk 1 – Enkele kostensoorten.............................................................................................................. 3
1.1 – Kosten van grond- en hulpstoffen................................................................................................................3
1.2 – Kosten van grond.........................................................................................................................................4
1.3 – Kosten wegens diensten van derden...........................................................................................................4
1.4 – Kosten van slijtende duurzame productiemiddelen (DPM).........................................................................4
1.5 – Kosten van vermogensaanwending.............................................................................................................5
Hoofdstuk 2 – Buitengebruikstelling en afschrijvingssystemen.......................................................................6
2.1 – Buitengebruikstelling...................................................................................................................................6
2.2 – Optimalisering productietechniek...............................................................................................................6
2.3 – Afschrijvingssystemen..................................................................................................................................6
2.4 – Optimalisering van de keuze tussen leasing en kopen................................................................................7
Hoofdstuk 3 – Aspecten van kostenberekening..............................................................................................8
3.1 – Prijs en kostprijs...........................................................................................................................................8
3.2 – Kostenindelingen.........................................................................................................................................8
3.3 – Standaardkosten en standaardkostprijs......................................................................................................9
3.4 – Verschillenanalyse.......................................................................................................................................9
Hoofdstuk 4 – Capaciteitsbepaling en methoden van kostenberekening bij 1 product...................................11
4.1 – Kostentoerekening.....................................................................................................................................11
4.2 – Normale bezetting en capaciteitsbepaling................................................................................................11
4.3 – Deelcalculatie.............................................................................................................................................12
4.4 – Equivalentiecijfermethode.........................................................................................................................13
Hoofdstuk 5 – Methoden van kostenberekening bij voortbrenging van meerdere producten........................14
5.1 – Opslagmethoden.......................................................................................................................................14
5.2 – Productiecentramethode of kostenplaatsenmethode...............................................................................14
5.3 – Nacalculatorische kostenverdeel- en kostendekkingsstaat.......................................................................15
5.4 – Activity Based Costing (ABC-methode)......................................................................................................16
Hoofdstuk 6 – Kosten- en beslissingscalculaties............................................................................................ 17
6.1 – Integrale en differentiële calculaties.........................................................................................................17
6.2 – Winstberekening volgens de variabele- en de integrale-kostencalculatie................................................17
6.3 – Break-evenanalyse.....................................................................................................................................18
6.4 – Beslissingscalculaties op korte termijn: productkeuze..............................................................................19
Hoofdstuk 7 – Strategie, Visie, Management Control....................................................................................20
7.1 - Differentiatie, Integratie, Specialisatie en Parallellisatie...........................................................................20
7.2 – Kostenbudgettering, bewaking van projecten en masterbudget..............................................................20
, 7.3 – Balanced Scorecard...................................................................................................................................22
KOSTENCALCUL
ATIE
Stefan Faassen
,Inhoudsopgave
Hoofdstuk 1 – Enkele kostensoorten.............................................................................................................. 3
1.1 – Kosten van grond- en hulpstoffen................................................................................................................3
1.2 – Kosten van grond.........................................................................................................................................4
1.3 – Kosten wegens diensten van derden...........................................................................................................4
1.4 – Kosten van slijtende duurzame productiemiddelen (DPM).........................................................................4
1.5 – Kosten van vermogensaanwending.............................................................................................................5
Hoofdstuk 2 – Buitengebruikstelling en afschrijvingssystemen.......................................................................6
2.1 – Buitengebruikstelling...................................................................................................................................6
2.2 – Optimalisering productietechniek...............................................................................................................6
2.3 – Afschrijvingssystemen..................................................................................................................................6
2.4 – Optimalisering van de keuze tussen leasing en kopen................................................................................7
Hoofdstuk 3 – Aspecten van kostenberekening..............................................................................................8
3.1 – Prijs en kostprijs...........................................................................................................................................8
3.2 – Kostenindelingen.........................................................................................................................................8
3.3 – Standaardkosten en standaardkostprijs......................................................................................................9
3.4 – Verschillenanalyse.......................................................................................................................................9
Hoofdstuk 4 – Capaciteitsbepaling en methoden van kostenberekening bij 1 product...................................11
4.1 – Kostentoerekening.....................................................................................................................................11
4.2 – Normale bezetting en capaciteitsbepaling................................................................................................11
4.3 – Deelcalculatie.............................................................................................................................................12
4.4 – Equivalentiecijfermethode.........................................................................................................................13
Hoofdstuk 5 – Methoden van kostenberekening bij voortbrenging van meerdere producten........................14
5.1 – Opslagmethoden.......................................................................................................................................14
5.2 – Productiecentramethode of kostenplaatsenmethode...............................................................................14
5.3 – Nacalculatorische kostenverdeel- en kostendekkingsstaat.......................................................................15
5.4 – Activity Based Costing (ABC-methode)......................................................................................................16
Hoofdstuk 6 – Kosten- en beslissingscalculaties............................................................................................ 17
6.1 – Integrale en differentiële calculaties.........................................................................................................17
6.2 – Winstberekening volgens de variabele- en de integrale-kostencalculatie................................................17
6.3 – Break-evenanalyse.....................................................................................................................................18
6.4 – Beslissingscalculaties op korte termijn: productkeuze..............................................................................19
Hoofdstuk 7 – Strategie, Visie, Management Control....................................................................................20
7.1 - Differentiatie, Integratie, Specialisatie en Parallellisatie...........................................................................20
7.2 – Kostenbudgettering, bewaking van projecten en masterbudget..............................................................20
, 7.3 – Balanced Scorecard...................................................................................................................................22
