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Bedrijfsmanagement Samenvatting cursus
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Samenvatting van de cursus bedrijfsmanagement. 3e Bachelor Interieurvormgeving
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SAMENVATTING:BEDRIJFSMANAGEMENT
2020 – 2021
Femke De Bolle
KASK – School of arts – interieurvormgeving
3e bachelor, bedrijfsbeheer
1
,INHOUD
SOCIALE WETGEVING .............................................................................................................................. 4
ARBEIDSOVEREENKOMST:................................................................................................................... 4
VOORWAARDEN: (p.3) .................................................................................................................... 4
VORMVEREISTEN: (p.4) ................................................................................................................... 5
ENKELE PRINCIPES IVM DE WERVING EN SELECTIE WERKNEMERS (p.7)........................................ 6
TYPES ARBEIDSOVEREENKOMSTEN (p.9) ........................................................................................ 6
BEDINGEN (p.11) ............................................................................................................................. 7
SCHORSING VAN DE OVEREENKOMST (p.15) .................................................................................. 8
EINDE VAN DE OVEREENKOMST (p.16) ........................................................................................... 9
Schijnzelfstandigheid (p.19) ............................................................................................................ 9
Verloning (p.21) ................................................................................................................................. 10
LOON (p.22) ................................................................................................................................... 10
VERLONING (p.29) ......................................................................................................................... 11
SOCIALE ZEKERHEID (p.35) ................................................................................................................ 12
3 stelsels: (p.37)............................................................................................................................. 12
7 takken: (p.37).............................................................................................................................. 12
Werkgevers (p.38) ......................................................................................................................... 13
Arbeidsongevallenverzekering (p.42)............................................................................................ 14
Arbeidsreglementering (p. 49) .......................................................................................................... 15
Arbeidsduur en vermindering van arbeidsduur (p. 51) ................................................................. 15
Feestdagen (p.59) .......................................................................................................................... 16
Arbeidsreglement (p. 62) .............................................................................................................. 17
Statuut en verplichtingen van zelfstandigen (Securex) ......................................................................... 18
Belastingen ............................................................................................................................................ 19
Directe belastingen ........................................................................................................................... 19
Personenbelasting (p. 93).............................................................................................................. 19
Vennootschapsbelasting ............................................................................................................... 20
Indirecte belastingen ......................................................................................................................... 21
BTW ............................................................................................................................................... 21
Registratierechten ......................................................................................................................... 21
Successierechten ........................................................................................................................... 21
Accijnzen........................................................................................................................................ 21
Milieutaksen .................................................................................................................................. 21
2
, Boekhouden .......................................................................................................................................... 22
Handelsrekenen p.116 ...................................................................................................................... 23
BTW en opmaak facturen P.119........................................................................................................ 23
Balans en resultatenrekening (P.133) ............................................................................................... 25
Balans ............................................................................................................................................ 25
Resultatenrekening ....................................................................................................................... 26
Jaarrekening p. 145 ....................................................................................................................... 27
Break-Even (p. 153) ........................................................................................................................... 28
Kostprijsberekening (P.159) .............................................................................................................. 29
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