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Charles T. Horngren, Srikant M. Datar, George Foster 'cost Accounting: A Managerial Emphasis: Cases Chapter 14'

1087 words - 4 pages

Filip Castelyns Master OM Jonas De Maere 2008-2009 Katrien Dullaert Joke Van der Gucht Rob Van Remoortere
Strategic Management Accounting Oefeningen Hoofdstuk 14
i.o.v. Prof. Weyns
Departement Handelswetenschappen

Case 14.28
Indirecte kosten Book publishing Print media Broadcasting Multimedia
Financiële kosten - - 6,5$ 3,5$
Oorzaak-gevolg : de kosten van de leningen werden specifiek aangegaan voor deze divisies
Personeelskosten 1500/8000*150= 28,125$ 2500/8000*150=46,875$ 3000/8000x150=56,25$ 1000/8000*150=18,75$
Oorzaak-gevolg : Personeelskosten stijgen als er meer werknemers in dienst worden genomen
Administratiekosten 200/1000*50=10$ 250/1000*50=12,5$ 400/1000*50=20$ 150/1000*50=7,5$
Oorzaak-gevolg : De administratiekosten zijn een goede indicator van de relatieve grootte van elk divisie management team
R&D 30%*100=30$ - 30%*100=30$ 40%*100=40$
Oorzaak-gevolg : de R&D manager heeft een schatting gemaakt van de inspanningen die werden gedaan voor elke divisie, op basis daarvan werden de kosten berekend
Advertentiekosten 1600/10000*200=32$ 2500/10000*200=50$ 4500/10000*200=90$ 1400/10000*200=28$
Oorzaak-gevolg : de voordelen van de advertentiekosten zijn in proportie tot de ontvangsten van de divisies

Case 14.30
1 P Q R S T
opbrengsten aan catalogusprijs 29952 126000 875520 457920 56160 korting 0 2100 72960 15264 5616 Netto opbrengsten 29952 123900 802560 442656 50544
Kostprijs verkopen 24960 105000 729600 381600 46800
BRUTO MARGE 4992 18900 72960 61056 3744
Operationele klantenkost bestellingen 1500 2500 3000 2500 3000 klantenbezoeken 160 240 480 160 240 leveringen 280 240 360 640 1600 behandeling product 1040 4375 30400 15900 1950 spoedbestellingen 0 0 0 0 300 Totaal 2980 7355 34240 19200 7090
Operationeel inkomen op klantenniveau 2012 11545 38720 41856 -3346
Beoordeling van de resultaten: klant T is een verlieslatende klant. Klanten R en S zijn de meest winstgevende klanten
2 Op die manier kan de korting berekend worden die voor de klanten gegeven wordt Zo kan men wanneer men de klanten een nieuw aanbod doet, nagaan hoeveel korting elke klant vorige keer heeft gekregen.
3 Er moet opgepast worden voor de interpretatie van de relatieve en de absolute waarden die de klanten nemen in het resultaat. Dit is enkel een korte termijn visie. Men moet echter ook rekening houden met andere factoren zoals: getrouwheid, potentiële groei, lange termijn winstgevendheid, toename van de omzet door de key customers, feedback voor de onderneming (maw het leereffect), enz.

Case 14.32
Budgeted Operating Data, Third Quarter 2007
Selling Price
Variable Cost per Unit
Contribution Margin per unit
Sales Volume in Units
Total Contribution Margin
Sales Mix
PalmPro $379 $182 $197 12.500 $2.462.500 12,50% PalmCE 269 98 171 37.500 6.412.500 37,50% PalmKid 149 65 84 50.000 4.200.000 50,00%
Total: 100.000 13.075.000 100,00%
Actual Operating Data, Third Quarter 2007
Selling Price
Variable Cost per Unit
Contribution Margin per unit
Sales Volume in...

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