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Bedrijfseconomie Financieel 3.3 Examen Toets + Uitwerkingen
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Bedrijfseconomie Financieel 3.3 Examen Toets + Uitwerkingen
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Bijlage 1 bij examen Financieel 2 (OR) – versie 5Gegevens vraag 8: Het managementinformatiesysteem - OPWU
FAMILY FASHION MIDDELBURG
normatieve omzet werkelijke omzet werkelijk werkelijke
omzetspecificatie
week 18 week 18 omzetaandeel derving
Totaal/gemiddeld € 24.000,- € 26.500,- 100% 4,7%
OPWU-norm: € 140,- OPWU-gerealiseerd: (vraag b)
% loonkostennorm: 7% % loonkosten gerealiseerd: (vraag c)
loonkosten afdeling uren uurloon totaal
Roelien Heeres Dameskleding 36 € 20,00 € 720,00
Bianca Scholten Dameskleding 15 € 16,00 € 240,00
Jos van Gans Herenkleding 36 € 21,00 € 756,00
Jaap Zuidema Herenkleding 15 € 15,00 € 225,00
Dennis Koerts Kinderkleding 36 € 17,00 € 612,00
Diana Hazenberg Kinderkleding 25 € 14,00 € 350,00
totaal/gemiddeld 163 € 17,81 € 2.903,-
Gegevens vraag 9: Liquiditeitsbudget Emirhan
Balans Emirhan
Balans Emirhan per 31 december afgelopen jaar
Inventaris € 46.000 Eigen vermogen € 17.210
Vervoermiddelen € 11.000 Familielening € 45.500
Voorraad € 5.200 Crediteuren € 3.270
Debiteuren € 13.080 Overige kortlopende
Liquide middelen € 5.300 Schulden € 14.600
€ 80.580 € 80.580
1516-heden_OR_fin2_5-3-b_examen bijlage 1 definitief
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