Spørgsmål 14 - 3 typer ansvarscentre. Transfer pricing, kalkulationer. Flashcards

1
Q

Hvad hedder de 3 ansvars centre ?

A

cost, profit og investment

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2
Q

Hvad er forskellen på insulating og non-insulating? og hvad er fordelene/ulemperne

A
  • Imod: unfair, da du ikke har indflydelse. Hvis du bliver belønnet for det du gør, har du også tendens til at give den en skalle.
  • For: Folk begynder at arbejde sammen i HØJ grad, og monitorerer de andre for at se om de gør et godt stykke arb.
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3
Q

Hvad er transfer pricing og hvilke typer er der ?

A

Pris når evt. et produkt sælges fra en division til en anden internt i virksomheden.

  • Transfer prices:
  • Opportunity cost (optimalt)
  • Market price
  • VC
  • Full-cost
  • Negotiated cost
  • Nyt element med omkring skattely = du MÅ simpelthen ikke sætte prisen for højt ved transfer pricing, er bestemt af regeringen.
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4
Q

Hvad betyder operating leverage?

A

Ratio of fixed costs to total costs.

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5
Q

Hvad pos/neg konskv. har højt operating leverage ?

A

Firms with high operating leverage have:
 rapid increases in profits when sales expand
 rapid increases in losses when sales fall
 greater variability in cash flow
 greater risk

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6
Q

Hvad står C-V-P for ? og hvad er det

A

Cost - Volume - production. Det kan være brugbart til produktions og marketings beslutninger.

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7
Q

Hvad er contribution margin ?

A

Dækningsbidrag: Pris per unit minus variable cost per unit: CM = (P-VC)

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8
Q

Hvad er total contribution margin ?

A

Total contribution margin equals total revenue

minus total variable costs: (CM Q) = (P - VC) Q

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9
Q

Hvar kan man bruge break-even til i sammenhæng med C-V-P ?

A

Breakeven point: QBE is the number of units that
must be sold at price P such that total revenues (TR)
equal total costs (TC).
At breakeven, the total contribution margin equals
fixed costs.

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