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Samenvatting Formularium bedrijfseconomie
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Formularium Bedrijfseconomie 1TRM semester 2 docent: Corbanie VIVES
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Jourika Maenhout 1 TRM A BedrijfseconomieSemester 2
Formularium
1 Kosten
Jaarloon Brutoloon x 13,95
Die 13,95 = 12 maanden + 13e maand + 95% van
een maandloon als vakantiegeld
Jaarlijkse kost van het kapitaalgoed aanschaffingswaarde−restwaarde
= jaarlijkse waardevermindering van aantal jaar
het kapitaalgoed
Gemiddelde constante kost per Totale constante kost (TCK )
eenheid (GCK) Q(Hoeveelheid)
Totale variabele kosten (TVK) Q x GVK (Gemiddelde variabele kost per stuk)
Totale kosten (TK) = TCK + TVK
Totale variabele opbrengsten (TVO) =PxQ
Totale opbrengsten (TO) = TCO + TVO
= TCO + (P x Q)
Winst = 0 TO = TK
Breakevenafzet TO – TK = 0
TO = TK
TCO + (P x Q) = TCK + TVK
TCO + (P x Q) = TCK + (GVK x Q)
TVO – TVK = TCK - TCO
(P x Q) – (GVK x Q) = TCK – TCO
Q x (P – GVK) = TCK – TCO
TCK −TCO
Q=
P−GVK
Breakevenomzet TO = TK
TO = TCO + (P x Q)
OF
TK = TCK + (GVK x Q)
2 Opbrengsten
Breakevenprijs TCK + ( GVK x Q )−TCO
P=
Q
Verkoopprijs (VP) Breakevenprijs + (breakevenprijs x marge)
Winst TO – TK
Kostprijs bij backward Bv:
pricing €100 = 130% (30% = marge)
(€%) x 100 = kostprijs
1
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