INHOUD
Hoofdstuk 1: Ondernemingen en hun functie in de economie............................................2
Winst:.............................................................................................................................. 2
Omzetbelasting:.............................................................................................................. 2
Hoofdstuk 3: Financiële overzichten...................................................................................2
Balans:............................................................................................................................. 2
Kosten vs. Uitgaven:........................................................................................................ 2
Opbrengsten vs. Ontvangsten:........................................................................................3
Resultatenrekening:......................................................................................................... 3
Hoofdstuk 4: Ondernemingsplan........................................................................................3
Financieringsplan:............................................................................................................ 3
Eigen vermogen=......................................................................................................... 3
Lang vreemd vermogen =............................................................................................3
Kort vreemd vermogen =.............................................................................................3
Investeringsplan:............................................................................................................. 3
Vaste activa =.............................................................................................................. 3
Vlottende activa =........................................................................................................ 3
Liquide middelen =...................................................................................................... 3
Hoofdstuk 6: Werkkapitaalbeheer.......................................................................................4
Cashflowcyclus:............................................................................................................... 4
Liquiditeitsbegroting:....................................................................................................... 4
Optimale bestelhoeveelheid:........................................................................................... 4
Hoofdstuk 7: Eigen vermogen............................................................................................. 5
Aandelen emissie:........................................................................................................... 5
Hoofdstuk 8: converteerbare obligaties..............................................................................5
Converteerbare obligaties:.............................................................................................. 5
Hoofdstuk 9: Beoordeling van de financiële structuur........................................................6
Liquiditeit:....................................................................................................................... 6
NWK =.......................................................................................................................... 6
Current ratio =............................................................................................................. 6
Quick ratio =................................................................................................................ 6
Rentabiliteit:.................................................................................................................... 6
RTV =........................................................................................................................... 6
REVvb =....................................................................................................................... 6
REVnb =....................................................................................................................... 6
RVV =........................................................................................................................... 6
Solvabiliteit:..................................................................................................................... 6
Debt ratio =.................................................................................................................. 6
Rentedekkingsfactor =................................................................................................. 6
Hefboomeffect:................................................................................................................ 7
Hoofdstuk 10: Financiële markten......................................................................................7
, Opties:............................................................................................................................. 7
Calloptie geeft het recht op de kopen...........................................................................7
Putoptie geeft het recht om te verkopen......................................................................7
Hoofdstuk 11: Kostenstructuur...........................................................................................8
Break-evenanalyse:......................................................................................................... 8
BE afzet = vaste kosten / (verkoopprijs – variabele kosten p.p.)..................................8
BE omzet = [vaste kosten / (verkoopprijs – variabele kosten p.p)] x verkoopprijs OF
uitkomst BE afzet x verkoopprijs..................................................................................8
Hefboomwerking kostenstructuur:...................................................................................8
Hoofdstuk 12: Kostencalculaties.........................................................................................8
Integrale kostprijs:........................................................................................................... 8
Absorption costing:
……………………………………………………………………………………………………………………
……………………8
Direct costing:................................................................................................................. 9
Economische levensduur:................................................................................................ 9
Differentiële kostencalculatie:.......................................................................................10
Hoofdstuk 13: Indirecte kosten......................................................................................... 10
Opslagmethode:............................................................................................................ 10
Kostprijs enkelvoudige opslagmethode =...................................................................10
Kostprijs meervoudige opslagmethode(leidt tot nauwkeurigere kostprijs) =..............10
HOOFDSTUK 1: ONDERNEMINGEN EN HUN FUNCTIE IN DE ECONOMIE
Hoofdstuk 1: Ondernemingen en hun functie in de economie............................................2
Winst:.............................................................................................................................. 2
Omzetbelasting:.............................................................................................................. 2
Hoofdstuk 3: Financiële overzichten...................................................................................2
Balans:............................................................................................................................. 2
Kosten vs. Uitgaven:........................................................................................................ 2
Opbrengsten vs. Ontvangsten:........................................................................................3
Resultatenrekening:......................................................................................................... 3
Hoofdstuk 4: Ondernemingsplan........................................................................................3
Financieringsplan:............................................................................................................ 3
Eigen vermogen=......................................................................................................... 3
Lang vreemd vermogen =............................................................................................3
Kort vreemd vermogen =.............................................................................................3
Investeringsplan:............................................................................................................. 3
Vaste activa =.............................................................................................................. 3
Vlottende activa =........................................................................................................ 3
Liquide middelen =...................................................................................................... 3
Hoofdstuk 6: Werkkapitaalbeheer.......................................................................................4
Cashflowcyclus:............................................................................................................... 4
Liquiditeitsbegroting:....................................................................................................... 4
Optimale bestelhoeveelheid:........................................................................................... 4
Hoofdstuk 7: Eigen vermogen............................................................................................. 5
Aandelen emissie:........................................................................................................... 5
Hoofdstuk 8: converteerbare obligaties..............................................................................5
Converteerbare obligaties:.............................................................................................. 5
Hoofdstuk 9: Beoordeling van de financiële structuur........................................................6
Liquiditeit:....................................................................................................................... 6
NWK =.......................................................................................................................... 6
Current ratio =............................................................................................................. 6
Quick ratio =................................................................................................................ 6
Rentabiliteit:.................................................................................................................... 6
RTV =........................................................................................................................... 6
REVvb =....................................................................................................................... 6
REVnb =....................................................................................................................... 6
RVV =........................................................................................................................... 6
Solvabiliteit:..................................................................................................................... 6
Debt ratio =.................................................................................................................. 6
Rentedekkingsfactor =................................................................................................. 6
Hefboomeffect:................................................................................................................ 7
Hoofdstuk 10: Financiële markten......................................................................................7
, Opties:............................................................................................................................. 7
Calloptie geeft het recht op de kopen...........................................................................7
Putoptie geeft het recht om te verkopen......................................................................7
Hoofdstuk 11: Kostenstructuur...........................................................................................8
Break-evenanalyse:......................................................................................................... 8
BE afzet = vaste kosten / (verkoopprijs – variabele kosten p.p.)..................................8
BE omzet = [vaste kosten / (verkoopprijs – variabele kosten p.p)] x verkoopprijs OF
uitkomst BE afzet x verkoopprijs..................................................................................8
Hefboomwerking kostenstructuur:...................................................................................8
Hoofdstuk 12: Kostencalculaties.........................................................................................8
Integrale kostprijs:........................................................................................................... 8
Absorption costing:
……………………………………………………………………………………………………………………
……………………8
Direct costing:................................................................................................................. 9
Economische levensduur:................................................................................................ 9
Differentiële kostencalculatie:.......................................................................................10
Hoofdstuk 13: Indirecte kosten......................................................................................... 10
Opslagmethode:............................................................................................................ 10
Kostprijs enkelvoudige opslagmethode =...................................................................10
Kostprijs meervoudige opslagmethode(leidt tot nauwkeurigere kostprijs) =..............10
HOOFDSTUK 1: ONDERNEMINGEN EN HUN FUNCTIE IN DE ECONOMIE
