²
Faculteit Bedrijfswetenschappen en Economie
Stadscampus Schooljaar 2025 - 2026
Prinsstraat 13 Semester 2
2000 Antwerpen
Samenvatting Management Accounting
en Controle
Prof: Xavier Gabriëls
Inhoudsopgave
Prof: Xavier Gabriëls..................................................................................................................................................1
Samenvatting Operations Management |1
,1. Inleiding.................................................................................................................................................................4
2. Algemene kostenbegrippen..................................................................................................................................4
3. Break-even (BE)-analyse........................................................................................................................................6
4. Traditionele kostprijsberekening vs. Activity-Based Costing................................................................................7
4.1 Traditionele kostprijsberekening................................................................................................................7
4.2 Activity-Based Costing (ABC).......................................................................................................................8
5. Dienstverlenende afdelingen..............................................................................................................................13
6. Kosten van een gemeenschappelijk productieproces........................................................................................16
7. Kostprijsberekening bij massaproductie.............................................................................................................18
7.1 Process costing..........................................................................................................................................18
7.2 Process costing: afgekeurde producten....................................................................................................20
8. Relevante kosten en opbrengsten......................................................................................................................22
9. Knelpuntanalyse..................................................................................................................................................23
10. Prijsbeslissingen................................................................................................................................................24
11. Schatten van kostenfuncties.............................................................................................................................25
12. Gastcollege PwC: Transfer pricing.....................................................................................................................26
13. Klantenwinstgevendheidsanalyse.....................................................................................................................27
14. Target & Life Cycle Costing................................................................................................................................28
14.1 Target Costing.........................................................................................................................................28
14.2 Life Cycle Costing....................................................................................................................................28
15. Kwaliteitskosten................................................................................................................................................29
1. Inleiding............................................................................................................................................................3
2. Algemene kostenbegrippen.............................................................................................................................3
3. Break-even (BE)-analyse...................................................................................................................................5
4. Traditionele kostprijsberekening vs. Activity-Based Costing...........................................................................6
4.1 Traditionele kostprijsberekening.............................................................................................................6
4.2 Activity-Based Costing (ABC)....................................................................................................................6
5. Dienstverlenende afdelingen.........................................................................................................................11
6. Kosten van een gemeenschappelijk productieproces....................................................................................14
7. Kostprijsberekening bij massaproductie........................................................................................................16
7.1 Process costing.......................................................................................................................................16
7.2 Process costing: afgekeurde producten.................................................................................................18
8. Relevante kosten en opbrengsten..................................................................................................................20
9. Knelpuntanalyse.............................................................................................................................................21
10. Prijsbeslissingen..............................................................................................................................................22
11. Schatten van kostenfuncties...........................................................................................................................23
12. Gastcollege PwC: Transfer pricing..................................................................................................................24
13. Klantenwinstgevendheidsanalyse..................................................................................................................25
Samenvatting Operations Management |2
, 14. Target & Life Cycle Costing.............................................................................................................................26
14.1 Target Costing........................................................................................................................................26
14.2 Life Cycle Costing...................................................................................................................................26
15. Kwaliteitskosten.............................................................................................................................................27
Samenvatting Operations Management |3
Faculteit Bedrijfswetenschappen en Economie
Stadscampus Schooljaar 2025 - 2026
Prinsstraat 13 Semester 2
2000 Antwerpen
Samenvatting Management Accounting
en Controle
Prof: Xavier Gabriëls
Inhoudsopgave
Prof: Xavier Gabriëls..................................................................................................................................................1
Samenvatting Operations Management |1
,1. Inleiding.................................................................................................................................................................4
2. Algemene kostenbegrippen..................................................................................................................................4
3. Break-even (BE)-analyse........................................................................................................................................6
4. Traditionele kostprijsberekening vs. Activity-Based Costing................................................................................7
4.1 Traditionele kostprijsberekening................................................................................................................7
4.2 Activity-Based Costing (ABC).......................................................................................................................8
5. Dienstverlenende afdelingen..............................................................................................................................13
6. Kosten van een gemeenschappelijk productieproces........................................................................................16
7. Kostprijsberekening bij massaproductie.............................................................................................................18
7.1 Process costing..........................................................................................................................................18
7.2 Process costing: afgekeurde producten....................................................................................................20
8. Relevante kosten en opbrengsten......................................................................................................................22
9. Knelpuntanalyse..................................................................................................................................................23
10. Prijsbeslissingen................................................................................................................................................24
11. Schatten van kostenfuncties.............................................................................................................................25
12. Gastcollege PwC: Transfer pricing.....................................................................................................................26
13. Klantenwinstgevendheidsanalyse.....................................................................................................................27
14. Target & Life Cycle Costing................................................................................................................................28
14.1 Target Costing.........................................................................................................................................28
14.2 Life Cycle Costing....................................................................................................................................28
15. Kwaliteitskosten................................................................................................................................................29
1. Inleiding............................................................................................................................................................3
2. Algemene kostenbegrippen.............................................................................................................................3
3. Break-even (BE)-analyse...................................................................................................................................5
4. Traditionele kostprijsberekening vs. Activity-Based Costing...........................................................................6
4.1 Traditionele kostprijsberekening.............................................................................................................6
4.2 Activity-Based Costing (ABC)....................................................................................................................6
5. Dienstverlenende afdelingen.........................................................................................................................11
6. Kosten van een gemeenschappelijk productieproces....................................................................................14
7. Kostprijsberekening bij massaproductie........................................................................................................16
7.1 Process costing.......................................................................................................................................16
7.2 Process costing: afgekeurde producten.................................................................................................18
8. Relevante kosten en opbrengsten..................................................................................................................20
9. Knelpuntanalyse.............................................................................................................................................21
10. Prijsbeslissingen..............................................................................................................................................22
11. Schatten van kostenfuncties...........................................................................................................................23
12. Gastcollege PwC: Transfer pricing..................................................................................................................24
13. Klantenwinstgevendheidsanalyse..................................................................................................................25
Samenvatting Operations Management |2
, 14. Target & Life Cycle Costing.............................................................................................................................26
14.1 Target Costing........................................................................................................................................26
14.2 Life Cycle Costing...................................................................................................................................26
15. Kwaliteitskosten.............................................................................................................................................27
Samenvatting Operations Management |3
