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EXCEL > Kapittel 10 - selvkost osv. > Flashcards

Kapittel 10 - selvkost osv. Flashcards

1
Q

Selvkost

A

Direkte + indirekte kostnader

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2
Q

Indirekte kostnader regnes i prosent av …

A

Inntakskost som betyrvarekostnader

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3
Q

Fortjeneste regnes i prosent av …

A

Selvkost

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4
Q

Bruttofortjeneste =

A

Salgsinntekt - varekostnad

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5
Q

Avanse regnes i prosent …

A

Varekostnad

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6
Q

Avanse =

A

indirekte kostnader + fortjeneste – aka. bruttofortjeneste

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7
Q

Hvilke poster holder vi utenfor ved beregning av kalkylie

A

Renteinntekter, annen avkastning på kapital og skattekostnad

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8
Q

Dekningsbidrag =

A

Driftsinntekter - variable kostnader

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9
Q

Resultat =

A

dekningsbidrag - faste kostnader

eller

driftsinntekter - variable og faste kostnader

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10
Q

Dekningsgrad regnes i prosent av …

A

Salgsinntekter

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11
Q

Nullpunktomsetning =

A

Faste kostnader / dekningsgrad i prosent

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12
Q

Fortjeneste =

A

Salgsinntekter - selvkost

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13
Q

Bruttofortjeneste regnes i prosent av …

A

Salgsinntekt

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14
Q

Inntakskost =

A

Innkjøp for hele varepartiet + frakt og forsikring

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15
Q

Salgspris uten mva. =

A

Inntakskost per enhet + avanse

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EXCEL (1 decks)

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