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samenvatting bedrijfskunde
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InhoudH1 Ondernemingen en hun functie in de economie...............................................................................2
1.1 Consumenten en producten.........................................................................................................2
1.2 Profit- en non-profitorganisaties..................................................................................................3
1.3 Ondernemingsactiviteiten............................................................................................................3
1.3 Rechtsvormen van ondernemingen..............................................................................................4
1.5 Omzetbelasting.............................................................................................................................5
1.6 Samenwerkingsvormen tussen ondernemingen..........................................................................5
H2 Bedrijfseconomische vakgebieden en functies.................................................................................6
2.1 Bedrijfseconomische vakgebieden...............................................................................................6
H3 Financiële overzichten.......................................................................................................................7
3.1 Investering en financiering...........................................................................................................7
3.2 Balans en resultatenrekening.......................................................................................................7
3.3 Winst versus kasmutatie...............................................................................................................8
H5. Investeringsprojecten......................................................................................................................9
5.1 Vrije kasstroom (cashflow)...........................................................................................................9
5.2 Gemiddeld boekhoudkundig rendement......................................................................................9
5.3 Terugverdienperiode..................................................................................................................10
5.4 Netto contante waarde methode en interne rentabiliteit..........................................................10
5.5 Leasing........................................................................................................................................11
H6 werkkapitaalbeheer........................................................................................................................11
H11 Kostenstructuur............................................................................................................................13
11.1 Vaste en variabele kosten.........................................................................................................13
11.2 Break-evenanalyse....................................................................................................................13
11.3 De hefboomwerking van de kostenstructuur...........................................................................14
H12 kostencalculaties...........................................................................................................................15
12.1 Integrale kostprijs en normale bezetting..................................................................................15
12.2 Direct costing............................................................................................................................16
12.3 besluitvorming..........................................................................................................................17
12.4 Economische levensduur en vervanging van duurzame productiemiddelen............................18
H13 Indirecte kosten............................................................................................................................19
13.1 Gevaren van onjuiste kostentoerekening.................................................................................19
13.2 Deelcalculaties en equivalentiecijfermethode..........................................................................19
13.3 Opslagmethoden......................................................................................................................19
13.4 Kostenplaatsenmethode...........................................................................................................20
,Samenvatting Bedrijfskunde P1
13.5 Activity-based costing...............................................................................................................21
H14 Budgettering en verschillenanalyse...............................................................................................22
14.1 Budgettering als beheersingsinstrument..................................................................................22
14.2 Master budget..........................................................................................................................22
14.3 Verschillenanalyse....................................................................................................................23
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, Samenvatting Bedrijfskunde P1
H1 Ondernemingen en hun functie in de economie
1.1 Consumenten en producten
Micro-economie: tussen bedrijven, gezinnen en overheden
Macro-economie: maatschappij als geheel, nationaal inkomen, werkgelegenheid, inflatie
Bedrijfseconomie richt zich op economisch handelen binnen productieorganisaties
o Interne financiële bedrijfshouding: financiële administratie, jaarrekening, balans,
rechtsvormen
o De relaties van het bedrijf met zijn omgeving: geldstromen tussen de bedrijven door
in- en verkoop van goederen/diensten, lenen van geld, relatiebeheer
Onderneming: een naar winst strevende (productie) organisatie
Verkoopmarkt
Efficiency: doelmatigheid, een proces is efficiënt als het weinig middelen gebruikt. (kostprijs)
Effectiviteit: geeft aan dat de uitkomst van het proces gerealiseerd wordt (verkoopprijs,
omzet)
2
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