Summary
Samenvatting TMO FM2 Budgeteren
- Course
- Institution
Samenvatting van de lesstof voor de tentamens
[Show more]
Seller
Follow
khmv
Reviews received
Content preview
FM2 BudgetterenCalculatiegetal
- Inkoopprijs x calculatiegetal = 1e winkelprijs
- Calculatie getal = 1e winkelprijs
inkoopprijs
Brutomarge uitrekenen
Inkoopprijs €100
Calculatie getal 2,7
BTW 21%
Verkoopprijs incl. €100 x 2,7 = 270
Verkoopprijs incl. €270 121%
BTW 21%
Verkoopprijs excl. €223 100%
Inkoop €100 44,8%
Brutowinst €123 55,2%
OF
Formule = 100% - (121% : CG) = Brutomarge
100% - (121% : 2,7) = 55,2%
Verkoopprijs incl. €270 121%
Korting €81 30%
Verkoopprijs incl. €189 121%
BTW 21%
Verkoopprijs excl. €156 100%
Inkoop €100
Brutowinst €56 35,9%
Opdrachten na les 1
Opdracht 1
A. Calculatiegetal: €120 : €55,50 = 2,2
I/V verhouding: €55,50 : €120 = 0,4625
B. Verkoopprijs incl. €275 121% / 100%
Lekkage 12%
Verkoopprijs incl. €242 121% / 88%
BTW 21%
Verkoopprijs excl. €200 100% 120 : 60 X 100 = €200
Inkoop €120 60%
, Brutowinst 40%
Calculatiegetal: €275 : €120 = 2,3
C. €19 X 2,9 = €55,1
D. Verkoopprijs incl. 121% / 119% / 117,5%
BTW 21% / 19% / 17,5%
Verkoopprijs excl. €208,33 100%
Inkoop €100 48%
Brutowinst 52%
1. €252,08 : €100 = 2,52
2. €247,91 : €100 = 2,48
3. €244,79 : €100 = 2,45
Opdracht 2
A. 60 X 2,3 = €138
B. 100% - (121% : 2,3) = 47,4%
C. Verkoopprijs incl. €138 121% / 100%
Lekkage 13%
Verkoopprijs incl. €120,06 121% / 87%
BTW 21%
Verkoopprijs excl. €99,22 100%
Inkoop €60
Brutowinst €39,22
€39,22 : €99,22 X 100% = 39,5%
D. Verkoopprijs incl. €138 121% / 100%
Lekkage €10
Verkoopprijs incl. €128 121%
BTW 21%
Verkoopprijs excl. €105,79 100%
Inkoop €60
Brutowinst €45,79
€45,79: €105,79 X 100% = 43,3%
Opdracht 3.1
A. €65.000 X 3,1 = €201.500
B. €201.500 – €187.000 = €14.500 : €201.500 X 100% = 7,2%
C. €187.000 : 121% X 100% = €154.545,46
€154.545,46 - €65.000 = €89.545,45 : 154.545.46 X 100% = 57,9%
Opdracht 3.2
A. €765 + €115 + €275 = €1155 : €12.300 = 9,4%
B. Dan zijn of de gecalculeerde kortingen te laag geweest of is de eigenaar te makkelijk geweest
met zijn afprijzing en kortingen.
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 khmv. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $7.01. You're not tied to anything after your purchase.
Can Stuvia be trusted?
4.6 stars on Google & Trustpilot (+1000 reviews)
66579 documents were sold in the last 30 days
Founded in 2010, the go-to place to buy study notes for 14 years now