Exam (elaborations)
Proeftentamen Financiering jaar 2
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Proeftentamen Financiering jaar 2
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Toename in werkkapitaal (account receivable , inventory, account payable)Begin Eind
Account receivable (debiteuren) 15 28
Inventory (voorraad) 34 51
Accounts payable (crediteuren) 22 31
De verwachte stijging in verkopen en costs van de introductie is als volgt
Higher revenues with project 200.000
Higher costs of labour (Fixed) 30.000
Variabele cost (as % of rever) 60%
De benodigde investering in fixed asset met de lifespan en residual value
Investment (Fixed assets) 60.000
Residual value (Fixed assets) 12.000
Lifespan 2 jaar
Voor alle projecten rekent het bedrijf met 25% belasting en tijdwaarde van
het geld 10%
1 Bereken het nettowerk kapitaal dat nodig is voor het project.
Begin Eind
Account receivable (debiteuren) 15.000 28.000 13.000
Inventory (voorraad) 34.000 51.000 7.000
Accounts payable (crediteuren) 22.000 31.000 9.000
27.000 - 48.000 =
21.0000
15+34 -22= 27 begin
28+51-31= 48 = eind
21 investeren dus.
2 bereken de cashflow voor aanvang van het project, ervan
uitgaande dat de investeringen In het nettowerkkapitaal zich
voordoen
vlak voor de start van het project.
Fixed assets 60.000
Net working capital 21.000
81.000
3 Bereken de cashflow aan het einde van het eerste jaar van het
project.
Revenues 200.000
Variabele cost -120.000 (200.000 x 0,6)
Fixed costs of labour -30.000
Afschrijving -24.000 (60.000 -12.000 /2 )
Operating profit =26.000
Belasting -6.500
Net income =19.500
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