Ac/dc, Bep & Vm Flashcards

(13 cards)

1
Q

Formule IKP

A

C/n + v/w

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2
Q

Formule totale kosten

A

C + (v+W)

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3
Q

Ac-methode voor winst formule

A

(P x W) - (C+(v x W)

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4
Q

Verkoopresultaat formule

A

W x (p-IKP)

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5
Q

Bezettingsresultaat

A

(W-N) x C/N

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6
Q

Formule ac methode totaal resultaat

A

Verkoopresultaat + bezettingsresultaat

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7
Q

Winstformule DC-methode

A

Dekkingsbijdrage per stuk = p-v
Totale Dekkingsbijdrage = afzet x (p-v)
Winst = totale Dekkingsbijdrage - C

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8
Q

Break even formules

A

Bea = c / (p-v)
Beo = bea x p

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9
Q

Veiligheidsmarge in omzet

A

(Werkelijke omzet - break even omzet) / werkelijke omzet x 100%

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10
Q

Veiligheidsmarge formule in afzet

A

(W-bea)/W x 100%

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11
Q

Waarvoor gebruik je de ac-methode

A

Om winst te berekenen waarbij je alle kosten (zowel vast als variabel) in de kostprijs opneemt

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12
Q

Waarvoor gebruik je de dc-methode

A

Om snel te berekenen hoeveel je overhoudt aan elke verkoop (dekkingsbijdrage) en of dat genoeg is om de vaste kosten te dekken

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13
Q

Wat is de Dekkingsbijdrage

A

Het bedrag dat je overhoudt per verkocht product nadat je de variabele kosten hebt betaald

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