Samenvatting Bedrijfseconomie in Balans HAVO 5 - Hoofdstuk 35: overige kengetallen
4 views 1 purchase
Course
Bedrijfseconomie
Level
HAVO
Duidelijke samenvatting omtrent de belangrijkste termen en onderwerpen. Het bevat verder de begrippen van desbetreffende hoofdstuk en daarnaast wordt er een analyse gegeven per lastig onderwerp met eventuele voorbeelden. Veel succes en natuurlijk veel plezier!
Hoofdstuk 35: Overige kengetallen
35.1 Rentabiliteit van het totale vermogen
Begrippen:
Rentabiliteit: verhouding tussen inkomen en vermogen dat dit inkomen heeft verdiend
Berekening gemiddeld EV/VV/TV:
Per post: (beginstand jaar + eindstand jaar)/2
➔ Dan posten van EV, VV of TV optellen
Bij winst: beginstand is 0, dus eindstand/2
𝑟𝑒𝑠𝑢𝑙𝑡𝑎𝑎𝑡 𝑣𝑜𝑜𝑟 𝑏𝑒𝑙𝑎𝑠𝑡𝑖𝑛𝑔 + 𝑖𝑛𝑡𝑒𝑟𝑒𝑠𝑡
RTV = 𝑔𝑒𝑚𝑖𝑑𝑑𝑒𝑙𝑑 𝑡𝑜𝑡𝑎𝑎𝑙 𝑣𝑒𝑟𝑚𝑜𝑔𝑒𝑛
x 100%
● Dit is de economische rentabiliteit
35.2 Rentabiliteit van het eigen vermogen
𝑛𝑒𝑡𝑡𝑜𝑤𝑖𝑛𝑠𝑡
REV = 𝑔𝑒𝑚𝑖𝑑𝑑𝑒𝑙𝑑 𝑒𝑖𝑔𝑒𝑛 𝑣𝑒𝑟𝑚𝑜𝑔𝑒𝑛
x 100%
𝑘𝑜𝑠𝑡𝑒𝑛 𝑣𝑟𝑒𝑒𝑚𝑑 𝑣𝑒𝑟𝑚𝑜𝑔𝑒𝑛
IVV = 𝑔𝑒𝑚𝑖𝑑𝑑𝑒𝑙𝑑 𝑣𝑟𝑒𝑒𝑚𝑑 𝑣𝑒𝑟𝑚𝑜𝑔𝑒𝑛
x 100%
Kosten vreemd vermogen zijn interest en kosten leverancierskrediet
Voorbeeld:
Bereken (in twee decimalen) over 2020:
1. RTV
2. REV
3. IVV
1. Interestkosten VV: 5% Hypo-lening = €35000
6% obligatielening = €15000
10% crediteuren = €13000
12% ING bank = €7200
Totaal = €70200
Gemiddeld EV = €500000 + €140000 + €100000 + €282000 + (€336450/2) =
€1190225
Gemiddeld VV = €1411550
RTV = (€336450 + €84000 + €70200)/(€1411550 + €1190225) x 100% = 18,86%
2. REV = €336450/€1190225 x 100% = 28,27%
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 deminguyen. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $3.42. You're not tied to anything after your purchase.
