kostprijsstandaarden
Kostprijsstandaarden, also known as standard costing, is a management accounting technique used to establish predetermined costs for products or services. These standards are developed based on expected levels of material usage, labor hours, and overhead costs. The primary purpose of kostprijsstandaarden is to provide a benchmark against which actual costs can be compared. This comparison allows for variance analysis, identifying discrepancies between planned and actual expenditures.
The development of kostprijsstandaarden involves setting standards for direct materials, direct labor, and overhead. Material standards
When actual costs are incurred, they are compared to these predetermined standards. Significant differences, known as
Kostprijsstandaarden serve multiple purposes. They aid in budgeting and cost control by setting expectations. They simplify