Management accounting & control
Het opstellen van een standaardkostencalculatiesysteem
Boneco RA, drs. C.M.T. | Wal RA, drs. R. van der
Checklisten Financieel Management, 1993
Een standaardkostencalculatiesysteem wordt voornamelijk gehanteerd als een middel om met behulp van vooraf opgestelde (financiële) maatstaven de kosten van de afzonderlijke bedrijfsprocessen te beheersen. Het vormt een hulpmiddel ter beoordeling van de efficiency van de bedrijfsprocessen en is uit dat oogpunt onontbeerlijk in het kader van de kostenbudgettering. Daarnaast kunnen nog drie andere doelstellingen worden genoemd: het verschaffen van een basis voor de balanswaardering en de winstbepaling; het verschaffen van een grondslag voor allerlei bedrijfsbeslissingen en een hulpmiddel bij de vaststelling en beoordeling van verkoopprijzen van producten en/of diensten. Met behulp van deze bijdrage wordt getracht een inzicht te geven in de vragen die moeten worden gesteld en beantwoord, wil men komen tot een standaardkostencalculatiesysteem dat aan bovengenoemde doelstellingen kan voldoen.
Deze auteur publiceerde ook
Boneco RA, drs. C.M.T. | 2000
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Downloads: 327
Management accounting &am...
Groot, A. de | Kara Msc, S. | Perik RC, drs. K.L.M. | Wal RA, drs. R. van der | 2012
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Downloads: 402
Groot, A. de | Kara Msc, S. | Perik RC, drs. K.L.M. | Wal RA, drs. R. van der | 2012
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Downloads: 283
Organisatie en processen
Wal RA, drs. R. van der | 1991
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Downloads: 598
Management accounting &am...
Wal RA, drs. R. van der | 1991
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Downloads: 547
Management accounting &am...
Wal RA, drs. R. van der | 1991
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Downloads: 478
Management accounting &am...
Boneco RA, drs. C.M.T. | Wal RA, drs. R. van der | 1994
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Downloads: 2.080
Management accounting &am...
Wal RA, drs. R. van der | 1990
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Downloads: 458
Management accounting &am...
Wal RA, drs. R. van der | 1990
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Downloads: 1.829
Management accounting &am...
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