Samenvatting Bedrijfseconomie in Balans HAVO 5 - Hoofdstuk 35: overige kengetallen
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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%
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