Summary
Samenvatting TMO FM1 Financieel management
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Financial Management HandmatigHet calculatiegetal (omrekenfactor) is de factor (het getal) waarmee een
ondernemer zijn inkoopprijzen (ex. btw.) vermenigvuldigt om zijn verkoopprijzen incl
btw (eerste verkoopprijzen) vast te stellen.
Formule I/V verhouding:
Inkoopprijs excl x calculatiegetal = verkoopprijs incl.
Verkoop incl : inkoopprijs excl = calculatiegetal
Verkoop incl : calculatiegetal = inkoopprijs excl.
Terug te vorderen btw is de btw die jij als winkel hebt betaald. Af te dragen btw is
de btw die jij van de klanten hebt ontvangen en dus moet betalen aan de
belastingdienst.
Theoretische brutomarge
Er is sprake van een theoretische brutomarge wanneer er bij de verkoop geen
lekkage plaatsvindt, dan behaalt de ondernemer de maximaal haalbare brutomarge
(= theoretische brutomarge)
Formule:
Theoretische omzet incl. 121%
btw
Btw 21%
Theoretische omzet excl. - 100%
btw
IWO
Theoretische brutomarge -
Als ze vragen om de gerealiseerde of verwachte brutomarge reken je de lekkage wel
mee!
Brutomarge-percentage = brutomarge in euro : omzet excl x 100%
Brutomarge = prijs excl – inkoopprijs
omzet excl. – IWO
Brutomargerentabiliteit = BM : IWO x 100 x omzetsnelheid
Brutomargeaandeel = brutomarge van de artikelgroep : totale brutomarge x 100%
Opbouw van de winkelprijs:
Inkoopprijs + brutomarge = verkoopprijs excl. btw + btw = verkoopprijs incl. btw
Lekkagepercentage = lekkage incl. : theoretische omzet incl. x 100%
Winst = opbrengst – kosten
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