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Overzichtsdocument Financieel Management
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Overzichtsdocument Financieel Management - beknopt overzicht van veel voorkomende onderdelen zoals behandeld bij de opleiding Facility Management.
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OverzichtsdocumentFinancieel Management
rmuleblad Financieel Management bij F
Opbrengsten Bezit (activa) Ontvangsten
Kosten Schuld (passiva) Uitgaven
Winst
Eigen vermogen Kasstroom
Verlies
Periode of
Periode Momentopname
momentopname
Resultaten- Liquiditeits-
Balans
rekening overzicht
Incl. BTW
, Balans
Overzicht van het totale bezit (activa) en schuld (passiva) op een bepaald moment.
Balans
Activa/Debet Passiva/Credit
Vaste Activa (VA) Eigen Vermogen (EV)
Vlottende Activa (VLA) Vreemd Vermogen (VV)
Lang
Kort
Totale Activa (TA) Totale Passiva (TP)
TA = TP totale activa = totale passiva
VA + VLA = TA vaste activa + vlottende activa = totale activa
EV + VV = TP eigen vermogen + vreemd vermogen = totale passiva
TA = EV+VV en EV = TA-VV
Resultatenrekening (ook: winst- en verliesrekening of exploitatierekening)
Moment van betalen of ontvangen is niet relevant
Overzicht van opbrengsten en kosten tijdens een boekjaar (periode) die leiden tot verandering in het eigen
vermogen: winst of verlies.
Opbrengsten – kosten = Resultaat
6
Periode 1 Periode 2 Periode 3
Opbrengsten + €… €… €…
Kosten - €… €… €…
Resultaat +/- €… €… €…
Verandering eigen vermogen
Opbrengsten (omzet)
Inkoopwaarde omzet
Bruto winst
Overige kosten
Bedrijfsresultaat (EBIT) Earnings Before Interest and Taxes
Intrestkosten vreemd vermogen
Resultaat voor belasting (EBT) Earnings Before Taxes
Vennootschapsbelasting
Resultaat na belasting (EAT) Earnings After Taxes
Liquiditeitsoverzicht (ook: kasstroomoverzicht)
Moment van betalen of ontvangen is wel relevant.
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