Jack bergman, jeroen nobel en ton van der ven
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balans
winst en verliesrekening
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Avans Hogeschool (Avans)
Integrale Veiligheid
Management En Economie P4 (P4MANEC)
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Management en Economie ||
Propedeuse 2020-2021 Blok 4
Gemaakt door: Nils van Bruggen
,Inhoud
Effectiviteit en efficiëntie........................................................................................................................3
INK-Model..............................................................................................................................................3
PDCA-cyclus van Deming........................................................................................................................4
Balanced Score Card...............................................................................................................................5
De Balans................................................................................................................................................5
Voorbeeld van een balans..................................................................................................................6
Activa op de balans.................................................................................................................................6
Afschrijven..............................................................................................................................................8
Standaard format afschrijvingen........................................................................................................8
Passiva op de balans...............................................................................................................................9
Leningen...............................................................................................................................................10
Voorbeeld lening overzicht...............................................................................................................10
BTW......................................................................................................................................................10
Winst en Verliesrekening......................................................................................................................11
Voorbeelden W&V-rekening............................................................................................................11
Voorbeelden verschillende kostenposten........................................................................................13
Matching van kosten en opbrengsten..................................................................................................13
Salariskosten.........................................................................................................................................14
Levensduur...........................................................................................................................................14
Economische levensduur..................................................................................................................15
Rentelasten..........................................................................................................................................15
Overige kosten......................................................................................................................................16
BMC Osterwalder.................................................................................................................................16
, Effectiviteit en efficiëntie
Organisaties zijn doelgerichte samenwerkingsverbanden, waarbij de inzet
van mensen en middelen moet leiden tot het behalen van de
doelstellingen.
Effectiviteit: De mate waarin de gestelde doelstellingen bereikt
worden.
Efficiëntie: Het streven met zo min mogelijk inspanning een zo
groot mogelijk resultaat te bereiken.
INK-Model
Organisatiedoelstellingen hebben meestal te maken met twee aspecten
1. Continuïteit
2. Winst
De belangrijkste van de twee is continuïteit: het bestaan en voortbestaan
van de organisatie. Om de continuïteit te kunnen bewerkstelligen is winst
nodig.
Om dit te realiseren is het een voorwaarde dat er nagedacht wordt over de
toegevoegde waarde die de organisatie haar klanten biedt. INK-Model
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