Summary
Samenvatting TMO FM2 Budgeteren
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Samenvatting van de lesstof voor de tentamens
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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.
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