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Externe Verslaggeving

Onderhanden werk - POC I
by

olav houben

on 15 October 2012

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Transcript of Externe Verslaggeving

OHW - POC Project X 2010
2011
2012 Kosten €1 mln €5 mln €4 mln Termijnen €2 mln €4,5 mln €4,5 mln POC-methode Projectvoortgang naar rato kosten Omzet realiseren bij oplevering Termijnen in mindering geactiveerde kosten ? Begroting Verwachte winst: €0,5 mln Waardering OHW: -/- €2.000.000 termijn €10 mln € 11 mln W&V Omzet: € -
Mutatie OHW: €1.571.429
Productiewaarde: €1.571.429
Kosten: €1.500.000 Winst €71.429 Balans W&V Omzet: €11.000.000
Mutatie OHW: -€6.887.850
Productiewaarde: €4.113.150
Kosten: €4.000.000 Winst €113.150 W&V Omzet: € -
Mutatie OHW: €5.316.421
Productiewaarde: €5.316.421
Kosten: €5.200.000 Winst €116.421 €1,5 mln + (€1,5 mln / €10,5 mln) x €0,5 mln = €1.571.429 (€428.571) Kosten nu €10,5 mln Verwachte winst: €0,3 mln Waardering OHW: -/- €6.500.000 termijnen Balans €6,7 mln + (€6,7 mln / €10,7 mln) x €0,3 mln = €6.887.850 €387.850 Kosten nu €10,7 mln €6.887.850 -/- €1.571.429 €187.850 €71.429 + winst 2010 (€71.429) = €187.850 Gerealiseerde winst: €0,3 mln Balans Kosten nu €10,7 mln Niets op de balans want opgeleverd Check 2010: €71.429
2011: €116.421
2012: €113.150 Totaal €300.000 Werkelijk Kosten €1,5 mln €5,2 mln €4 mln €10,7 mln €1 mln €0,3 mln verwerken jaarrekening
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