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Samenvatting BV In Balans Elementaire Bedrijfseconomie 1 Hoofdstuk 10
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BV In Balans Elementaire Bedrijfseconomie 1 Hoofdstuk 10 IBAN: 1579
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HOOFDSTUK 10 BREAK-EVENANALYSEWinst Opbrengsten > kosten
Break-even Opbrengsten = kosten
Verlies Opbrengsten < kosten
Break-evenomzet Break-evenafzet x prijs
Dekkingsbijdrage (Verkoop)prijs - variabele kosten
Veiligheidsmarge Afzet - Break-evenafzet / afzet
10.1 BREAK-EVENPUNT
Break-even = geen winst, geen verlies. De afzet die daarbij hoort is de break-evenafzet.
het verschil tussen de verkoopprijs en de variabele kosten is de dekkingsbijdrage. Dit bedrag is nodig om de
totale constante kosten te dekken.
Het punt waarop de totale constante kosten (TCK) zijn gedekt is het break-evenpunt.
Winst = opbrengst/omzet – totale kosten
10.2 BREAK-EVENAFZET EN BREAK-EVENOMZET
Break-evenafzet = de omzet is gelijk aan de totale kosten.
de omzet die je met de break-evenafzet behaalt is de break-evenomzet.
Break-evenafzet x verkoopprijs
Als de afzet meer is dan de break-evenafzet, maakt de onderneming winst. De dekkingsbijdrage is dan niet
meer nodig om de constante kosten te dekken.
10.3 BREAK-EVENAFZET MET EEN FORMULE
Break-evenafzet = constante kosten / prijs – variabele kosten
C / (p – v)
C = constante kosten
(p – v) = dekkingsbijdrage
10.4 BREAK-EVENAFZET GRAFISCH BEPALEN
Je kunt lijnen in een grafiek weergeven en aan de hand daarvan de break-evenafzet bepalen.
Eerst maak je een tabel.
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