Summary
Samenvatting - Analyse van de Jaarrekening
- Course
- Institution
volledige samenvatting van de cursus Analyse van de Jaarrekening
[Show more]
Seller
Follow
AnnabelleVandenbossche
Reviews received
Content preview
ANALYSE VAN DEJAARREKENING
KU LEUVEN 2021-2022
,Inhoudsopgave
1.1 Wat is analyse van de jaarrekening?..........................................................3
1.2 de jaarrekening........................................................................................3
1.2.1 publicatieverplichtingen......................................................................................... 3
1.2.2 opmaakverplichtingen............................................................................................ 3
1.2.2.1 Enkelvoudige jaarrekening:..............................................................................3
1.2.2.2 Geconsolideerde jaarrekening:.........................................................................4
2.1 voorbereidende fase op sectorniveau........................................................5
2.2 voorbereidende werkzaamheden op ondernemingsniveau..........................5
2.2.1 Algemene informatie.............................................................................................. 5
2.2.2 informatie met betrekking tot het boekjaar............................................................5
2.3 voorbereidende werkzaamheden: besluit...................................................7
3.1 kerncijfers uit de balans...........................................................................8
3.1.1 Bepaling van de kerncijfers....................................................................................8
3.1.2 samenstelling van de kerncijfers............................................................................8
3.1.3 voorstel tot remediëring......................................................................................... 9
3.2 kerncijfers uit de resultatenrekening.........................................................9
5.1 inleiding: analyse met ratio’s..................................................................10
5.2 rentabiliteitsratio’s.................................................................................11
5.2.1 Retrun on equity................................................................................................... 11
5.2.2 Return on assets................................................................................................... 11
5.3 financiële hefboommultiplicator..............................................................12
5.4 Besluit................................................................................................... 13
6.1 inleiding: doel van de solvabiliteitsanalyse..............................................13
6.2 Statische solvabiliteitsratio’s..................................................................14
6.2.1 graad van financiële onafhankelijkheid................................................................14
6.2.2 zelffinancieringsgraad.......................................................................................... 15
6.3 dynamische solvabiliteitsratio’s..............................................................15
6.3.1 dekking van het vreemd vermogen lange termijn door de cashflow....................15
6.3.2 dekking van de schulden die vervallen op minder dan een jaar door de cashflow
...................................................................................................................................... 16
, 6.4 waarborgen en convenanten...................................................................16
7.1 de analyse van de liquiditeit binnen de onderneming...............................16
7.1.1 netto-bedrijfskapitaal...........................................................................................16
7.1.2 netto-bedrijfskapitaalbehoefte.............................................................................17
7.1.3 Maatregelen ter remediëring................................................................................18
7.1.3.1 Voorraadnotatie.............................................................................................. 18
7.1.3.2 klantenkrediet................................................................................................ 19
7.1.3.3 leverancierskrediet......................................................................................... 19
7.2 de analyse van de liquiditeitspositie in vergelijking met andere
ondernemingen............................................................................................ 19
7.2.1 current ratio......................................................................................................... 20
7.2.2 acid ratio.............................................................................................................. 20
8.1 rode lichten in een financiële analyse......................................................20
8.2 samenhang tussen de verschillende ratio’s..............................................20
8.3 vuistregels............................................................................................. 21
The benefits of buying summaries with Stuvia:
Guaranteed quality through customer reviews
Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.
Quick and easy check-out
You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.
Focus on what matters
Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!
Frequently asked questions
What do I get when I buy this document?
You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.
Satisfaction guarantee: how does it work?
Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.
Who am I buying these notes from?
Stuvia is a marketplace, so you are not buying this document from us, but from seller AnnabelleVandenbossche. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $5.36. You're not tied to anything after your purchase.
Can Stuvia be trusted?
4.6 stars on Google & Trustpilot (+1000 reviews)
52355 documents were sold in the last 30 days
Founded in 2010, the go-to place to buy study notes for 14 years now