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A Kosten- und Leistungsrechnung Repetitorien Kapitel 4 WS21

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A Kosten- und Leistungsrechnung Repetitorien Kapitel 4 WS21 Fragen und Antworten

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Institution: Internationale Berufsakademie
Study: Cost Accounting
Course: Cost Accounting

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Uploaded on: May 24, 2022
Number of pages: 4
Written in: 2020/2021
Type: Exam (elaborations)
Contains: Questions & answers

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kostenrechnung
leistungsrechnung
repetitoren
fragen und antworten
beispiele
cost accounting
rechnungswesen

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Cost Accounting - Repetitorien Lösungen -

Aufgaben zu Kapitel 5:
1.
lstbeschäftigung = 112,5 % = 480 Std. · 1,125 = 540 Std.

verrechnete Plankosten = Plankostenverrechnungssatz · lstbeschäftigung
= 350 €/Std. · 540 Std. = 189.000 €

Sollkosten = fixe Plankosten + Plankostenverrechnungssatzvariabel · lstbeschäftigung
= 100.800 € + 140 €/Std. · 540 Std. = 176.400 €

Beschäftigungsabweichung = verrechnete Plankosten - Sollkosten
= 189.000 € - 176.400 € = 12.600 €

Verbrauchsabweichung = Sollkosten - lstkosten = 176.400 €- 177.500 € = -1.100 €

Gesamtabweichung = verrechnete Plankosten - lstkosten
= 189.000 € - 177.500 € = 11.500 €

oder:
Beschäftigungsabweichung + Verbrauchsabweichung = 12.600 € - 1.100 € = 11.500 €

1

Dipl.-Volksw. Dr. Hans-Peter Dinse

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A Kosten- und Leistungsrechnung Repetitorien Kapitel 4 WS21

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