Bestedingsverschil variabele overheadkosten
bestedingsverschil variabele overheadkosten - A variance that reflects the difference between actual variable overhead and standard variable overhead associated...
2 min lezen
cost accounting
Cost Accounting
Detailhandel voorraadmethode
detailhandel voorraadmethode - An inventory costing technique used by retailers that extrapolates inventory values by applying cost-to-retail percentages to kno...
2 min lezen
cost accounting
Eenheidsactiviteit
eenheidsactiviteit - Activities that relate to the number of units of output; each additional unit of production requires another activity
2 min lezen
cost accounting
Efficiëntieverschil variabele overheadkosten
efficiëntieverschil variabele overheadkosten - A variance that reflects the level of efficiency associated with the application of variable overhead to producti...
2 min lezen
cost accounting
Garantieverplichting
garantieverplichting - A liability that is recorded for the future costs of claims that are anticipated because of product warranty agreements
2 min lezen
cost accounting
accounting fundamentals
Gewogen gemiddelde proceskostencalculatie
gewogen gemiddelde proceskostencalculatie - A process costing technique where all units of production are assigned the same cost; determined by blending of curr...
2 min lezen
cost accounting
Gewogen gemiddelde voorraadmethode
gewogen gemiddelde voorraadmethode - Under the periodic inventory system; inventory cost is based on the average cost of units purchased giving consideration .....
2 min lezen
cost accounting
Middel
middel - The elements consumed by activities and cost objects
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cost accounting
Middelenfactor
middelenfactor - The concept that activities create the need for resources which will be consumed in the production process
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cost accounting
Onderhanden werk
onderhanden werk - Goods that are in production but not yet complete; an accumulation of monies spent on direct material, direct labor, and applied manufactur.....
2 min lezen
cost accounting
Relevante kosten
relevante kosten - Items where future costs and revenues are expected to differ for the alternative decisions under consideration
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cost accounting
Residueel inkomen
residueel inkomen - An internal assessment technique that adjusts income for a presumed cost of capital (or other threshold rate of return); operating income -....
2 min lezen
financial reporting
cost accounting
+1
Six Sigma
Six Sigma - A trademarked quality management system developed by Motorola; driven by pursuit of statistical results that reflect near perfection in productio...
2 min lezen
cost accounting
Specifieke identificatiemethode
specifieke identificatiemethode - Inventory costing method where the actual cost of each unit of merchandise is tracked and used for accounting purposes
2 min lezen
cost accounting
Spreidingsdiagram
spreidingsdiagram - A simplistic mapping of observed data points, where a line is "visually" drawn to represent the estimated cost function
2 min lezen
cost accounting
Standaardkosten
standaardkosten - A measure of what costs should be incurred to achieve the observed output
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cost accounting
Te weinig toegerekende overheadkosten
te weinig toegerekende overheadkosten - Applied overhead is less than the actual amount; usually viewed as a unfavorable outcome, because more has spent than an...
2 min lezen
cost accounting
Traceerbare vaste kosten
traceerbare vaste kosten - Fixed costs that would not exist if the unit under evaluation ceased to exist
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cost accounting
Trapkosten
trapkosten - A cost function that is fixed over a range, and then increases by a measured step to a new level at the next higher increment of activity
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cost accounting
Trapsgewijze toewijzingsmethode
trapsgewijze toewijzingsmethode - An allocation process whereby some service department costs may be assigned to other service departments as part of a s...
2 min lezen
cost accounting
Variabele kosten
variabele kosten - A per unit cost that is the same regardless of volume; total variabele kosten increases with volume increases
2 min lezen
cost accounting
Variabele kostprijscalculatie
variabele kostprijscalculatie - A costing method where inventory absorbs direct costs and variable factory overhead; the income statement identifies the contrib...
2 min lezen
financial reporting
cost accounting
Verkoop- en beheerkosten
SG&A - Selling, general, and administrative costs; the period costs of the business
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cost accounting
Verkoop- en beheerkostenbegroting
SG&A budget - A budget that details anticipated selling, general, and administrative costs
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cost accounting
financial planning
Vervanging
vervanging - A restoration of an asset, at least partially, to its original condition; such costs may be capitalized by reducing accumulated depreciation
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cost accounting
accounting fundamentals
Bedrijfskosten
bedrijfskosten - General expense category for selling and administrative costs
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cost accounting
Gemengde kosten
gemengde kosten - A cost that has both fixed and variable components
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cost accounting
Hoofdbudget
hoofdbudget - Also known as the comprehensive budget; an integrated set of articulated budgets relating to numerous operational subcomponents (labor, mater...
2 min lezen
cost accounting
financial planning
Kleinste-kwadratenmethode
kleinste-kwadratenmethode - A complex means for separating costs into fixed and variable components, based upon minimizing the variances between all observatio....
2 min lezen
cost accounting
Materiaalopvraagformulier
materiaalopvraagformulier - Form showing what material has been removed from the raw materials stock and put into production
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cost accounting
Materiële vaste activa
materiële vaste activa - Assets with long lives that will be used in an entity's production processes; land, buildings, and equipment
2 min lezen
cost accounting
accounting fundamentals
Modified Accelerated Cost Recovery System (MACRS)
Modified Accelerated Cost Recovery System (MACRS) - A "depreciation" approach common to the tax code; generally permits more rapid "recovery" of asset cost than...
2 min lezen
cost accounting
accounting fundamentals
+1
Netto-opbrengstwaarde
net realizable value (NRV) - (inventory) Estimated selling price in the normal course of business, less reasonably predictable costs of completion, disposal,...
2 min lezen
cost accounting
Opportuniteitskosten
opportuniteitskosten - The cost of a foregone alternative; may include lost revenue
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cost accounting
Periodekosten
periodekosten - A cost not attributable to the acquisition or manufacture of inventory; expensed as incurred
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cost accounting
Primaire kosten
primaire kosten - Product costs that are direct in nature; direct materials and direct labor
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cost accounting
Proceskostencalculatie
proceskostencalculatie - Process costing is a method to allocate the total costs of production to homogenous units produced via a continuous process that usuall...
2 min lezen
cost accounting
Proceskosteningmethoden
proceskosteningmethoden - A product costing method particularly well suited to situations where production occurs in a continuous process; costs are pooled a...
2 min lezen
cost accounting
Productie-overheadkosten
productie-overheadkosten - All costs of manufacturing other than direct materials and direct labor (also called factory overhead)
2 min lezen
cost accounting
Productiebegroting
productiebegroting - A budget that details planned levels of production; takes into account sales and inventory build/decline
2 min lezen
cost accounting
financial planning
Productkosten
productkosten - Costs that attach to a product; the summation of direct materials, direct labor, and factory overhead
2 min lezen
cost accounting
Te veel toegerekende overheadkosten
te veel toegerekende overheadkosten - Applied overhead exceeds the actual amount; usually viewed as a favorable outcome, because less has spent than anticipated...
2 min lezen
cost accounting
Toewijzingspercentage overheadkosten
toewijzingspercentage overheadkosten - A rate used to apply manufacturing overhead to output; estimated factory overhead for a period divided by the estimated a...
2 min lezen
cost accounting
Voortschrijdende gemiddelde methode
voortschrijdende gemiddelde methode - Under the perpetual inventory system; to recompute running average cost with each purchase transaction
2 min lezen
cost accounting
Winst-en-verliesrekening in meerdere stappen
winst-en-verliesrekening in meerdere stappen - A complex income statement with sections that segregate cost of goods sold calculations and other components of i...
2 min lezen
financial reporting
cost accounting
Winstcentrum
winstcentrum - Business unit that has control over both costs and revenues and is therefore evaluated on the profit outcomes
2 min lezen
cost accounting
Afschrijfbare basis
afschrijfbare basis - Cost minus salvage value; the amount of cost that will be allocated to the service life
2 min lezen
cost accounting
Afschrijving
afschrijving - The process used to allocate the cost of a long-lived property to the accounting periods benefited
2 min lezen
cost accounting
Afwijking vast overhead volume
afwijking vast overhead volume - A fixed overhead variance that compares the budgeted fixed overhead to the fixed overhead that is applied to production base...
2 min lezen
cost accounting
financial planning
Afwijking vaste overheaduitgaven
afwijking vaste overheaduitgaven - A fixed overhead variance that compares actual fixed overhead to the budgeted fixed overhead
2 min lezen
cost accounting
financial planning
Brutowinst
brutowinst - A calculated amount corresponding to net sales minus cost of goods sold
2 min lezen
cost accounting
Brutowinst methode
brutowinst methode - A technique that purports to estimate inventory and cost of goods sold by applying historic percentage relationships to observable sale...
2 min lezen
cost accounting
Budget directe arbeid
budget directe arbeid - A budget that details expected direct labor needs, along with the related costs of labor
2 min lezen
cost accounting
financial planning
Directe kosten
directe kosten - A cost easily traced to a specific job; generally direct material and direct labor
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cost accounting
Directe materialen
directe materialen - The costs of all materials that are an integral part of a finished product and that have a physical presence that is readily traced to that...
2 min lezen
cost accounting
Directe methode/Toerekening servicekosten
directe methode/toerekening servicekosten - An allocation process whereby service department costs are assigned directly to productive departments (compare to s...
2 min lezen
cost accounting
Discretionaire vaste kosten
discretionaire vaste kosten - Fixed cost resulting from yearly spending decisions; proper planning can result in avoidance of these costs as necessary (e.g., ad...
2 min lezen
cost accounting
financial planning
FIFO-methode
fifo-methode - FIFO; An inventory cost flow assumption based on the notion that the earliest costs are to be assigned to units sold
2 min lezen
cost accounting
Gereed product
gereed product - Finished goods represent the cost of completed products awaiting sale to a customer
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cost accounting
Grondverbeteringen
grondverbeteringen - Includes the cost of parking lots, sidewalks, landscaping, irrigation systems, and similar expenditures that are incurred to better land
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cost accounting
Historische kostprijs principe
historische kostprijs principe - The concept that many transactions and events are to be measured and reported at acquisition cost
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cost accounting
Hoog-laag methode
hoog-laag methode - A simple means for separating costs into fixed and variable components, based upon the difference between costs at the highest and lowest o....
2 min lezen
cost accounting
In voorraad opneembare kosten
in voorraad opneembare kosten - Product costs that attach to inventory
2 min lezen
cost accounting
Indirecte kosten
indirecte kosten - A cost not easily traced to a specific job; generally categorized as factory or manufacturing overhead
2 min lezen
cost accounting
Investeringscentrum
investeringscentrum - A evaluative unit where managers are accountable for cost and profit outcomes, including consideration of the amount of capital that is d....
2 min lezen
cost accounting
Just-in-time voorraad
just-in-time voorraad - Raw materials are received from supplies just as they are needed in the production process
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cost accounting
Kosten
kosten - The costs incurred in producing revenues
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cost accounting
Lagere waarde van kostprijs of netto-opbrengstwaarde
lagere waarde van kostprijs of netto-opbrengstwaarde - To report inventory at the lower of its cost or net realizable value
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cost accounting
LIFO-methode
lifo-methode - LIFO; An inventory cost flow assumption based on the notion that the most recent costs are to be assigned to units sold
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cost accounting
Orderkosten methode
orderkosten methode - A costing approach whereby actual labor and material is tracked for each job or product
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cost accounting
Orderkosten overzicht
orderkosten overzicht - A document representing a compilation of cost data for a specific job
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cost accounting
Productie-overheadbudget
productie-overheadbudget - A budget that details the anticipated factory overhead, including calculations related to the allocation of such amounts
2 min lezen
cost accounting
financial planning
Toegezegd-pensioenregeling
toegezegd-pensioenregeling - A type of pension plan where the benefits are a function of years of service, pay, and age; the ultimate employer cost is not known...
2 min lezen
cost accounting
Tot einde looptijd aangehouden beleggingen
tot einde looptijd aangehouden beleggingen - Investments purchased with intent to hold to maturity; usually investment in debt; accounted for by amortized cost ...
2 min lezen
cost accounting
Uitputting
uitputting - The process used to allocate the cost of a natural resource asset to the accounting periods benefited
2 min lezen
cost accounting
accounting fundamentals
Vaste kosten
vaste kosten - A total cost that is the same regardless of volume; total cost is constant and per unit cost decreases with volume increases
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cost accounting
Controller
controller - The primary person responsible for the cost and managerial accounting functions
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cost accounting
Conversiekosten
conversiekosten - Cost components needed to change raw materials to finished goods, specifically direct labor and manufacturing overhead
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cost accounting
Dekkingsbijdrage
dekkingsbijdrage - Revenues minus all variable expenses, whether related to production or selling and administration (not to be confused with gross profit)
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cost accounting
Kosten-volume-winstanalyse
kosten-volume-winstanalyse - (CVP) Analysis focusing on the interplay of pricing, volume, variable and fixed costs, and product mix
2 min lezen
cost accounting
Kostendrager
kostendrager - The output for which costing information is to be determined under ABC; can be product or service related, or customer, market, etc.
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cost accounting
Kostendrijver
kostendrijver - The factor that is viewed as causing costs to be incurred within an organization
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cost accounting
Kostenplaats
kostenplaats - An area of responsibility under the control of a manager who is responsible for costs incurred within the unit; the unit generally has little r.....
2 min lezen
cost accounting
Kostenstroomveronderstelling
kostenstroomveronderstelling - An assumption about how costs are assigned to inventory in the accounting records
2 min lezen
cost accounting
Kostprijs van de omzet
kostprijs van de omzet - The total cost attributed to units of inventory actually sold during a period
2 min lezen
cost accounting
Kostprijs van vervaardigde goederen
kostprijs van vervaardigde goederen - The amount of cost attributable to goods reaching the end of production; beginning work in process (wip) + (direct materia...
2 min lezen
cost accounting
Kostprijsadministratie
kostprijsadministratie - The process by which an organization's cost is collected, assigned, and interpreted
2 min lezen
cost accounting
Productiekostenrapport
productiekostenrapport - A report used in a process costing environment to tabulate the costs incurred within a particular stage/department
2 min lezen
cost accounting
Resultatenrekening op basis van dekkingsbijdrage
resultatenrekening op basis van dekkingsbijdrage - An internal report that identifies each segment's controllable elements; the contribution margin, controllabl...
2 min lezen
cost accounting
Gemeenschappelijke vaste kosten
gemeenschappelijke vaste kosten - Fixed costs that are incurred to support more than one business unit
2 min lezen
cost accounting
Investeringsuitgaven
investeringsuitgaven - Ordinary and necessary costs incurred to place an item of property, plant, or equipment in its condition for intended use; such amount...
2 min lezen
cost accounting
accounting fundamentals
Toegezegde vaste kosten
toegezegde vaste kosten - Costs that arise from an organization's commitment to engage in operations; unavoidable elements like depreciation, rent, insurance, p...
2 min lezen
cost accounting
taxation
Activiteit Gebaseerde Kostenberekening
ABC/activity based costing - Alternative costing method for strategic management; divides production into activities, defines costs for activities, and alloc...
2 min lezen
cost accounting
Activiteitsgerichte kostenberekening
activiteitsgerichte kostenberekening - (ABC) A costing system for situations where overhead is high and/or a variety of products are produced; costs are traced ...
2 min lezen
cost accounting
Activiteitskostengroep
activiteitskostengroep - The costs assigned to a particular activity
2 min lezen
cost accounting
Afschrijving
afschrijving - The process used to allocate the cost of an intangible asset to the accounting periods benefited
2 min lezen
cost accounting
accounting fundamentals
Batchniveau-activiteit
batchniveau-activiteit - Activities that relate to each batch of production; independent of the number of units within that batch
2 min lezen
cost accounting
Boekwaarde
boekwaarde - Cost minus accumulated depreciation; the net amount at which an asset is reported on the balance sheet
2 min lezen
financial reporting
cost accounting
+1
Break-evenpunt
break-evenpunt - The level of activity where revenues equal total expenses, producing a zero net income; also the point where the contribution margin is sa...
2 min lezen
financial reporting
cost accounting
Geamortiseerde kostprijs methode
geamortiseerde kostprijs methode - The approach mandated for held-to-maturity securities; investments are reported at their cost with any premium or discount am...
2 min lezen
cost accounting
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