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Samenvatting corporate finance VOLLEDIG!!! (boek, les, ppt, oefeningen) $11.38   Add to cart
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Samenvatting corporate finance VOLLEDIG!!! (boek, les, ppt, oefeningen)
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  • Course
  • Financial Management
  • Institution
  • Arteveldehogeschool (Artevelde)
  • Book

Financial management 2e jaar internationaal ondernemen => corporate finance => volledige samenvatting (boek, lesnotities, ppt, oefeningen)

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  • Yes
  • December 27, 2022
  • 68
  • 2021/2022
  • Summary

Subjects

  • corporate finance
  • financial management
  • global edition
  • les notities
  • ppt
  • weygandts managerial accounting tools for business decision making
  • samenvatting

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  • Arteveldehogeschool (Artevelde)
  • Internationaal Ondernemen
  • Financial Management
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Corporate finance
Inhoudsopgave
1. samenstelling van balans en resultatenrekening .......................................................................................... 3
1.1 balans............................................................................................................................................................ 3
1.2 resultatenrekening ........................................................................................................................................ 5

2. Investeringsanalyse ...................................................................................................................................... 6
2.1 Tijdwaarde van geld .................................................................................................................................... 6
2.2 Investeringsanalyse ..................................................................................................................................... 8
2.2.1 Inleiding ................................................................................................................................................. 8
2.2.2 METHODEN om investeringsvoorstellen te beoordelen ..................................................................... 8

3. Ratio-analyse.............................................................................................................................................. 12
3.1 Liquiditeit.................................................................................................................................................... 12
3.1.1 Current ratio en Quick ratio ............................................................................................................... 12
3.1.2 Rotatie van voorraad, handelsvorderingen en handelsschulden ..................................................... 14
3.1.3 liquiditeit: te financieren periode ...................................................................................................... 17
3.2 Werkkapitaalbeheer .................................................................................................................................. 18
3.3 solvabiliteit ................................................................................................................................................. 23
3.3.1 ratio’s ................................................................................................................................................... 23
3.3.2 Kapitaalstructuur => eigen vermogen: .......................................................................................... 24
3.4 Rendabiliteit ........................................................................................................................................ 26

4. Cashflow..................................................................................................................................................... 27
4.1 Verschil tussen kaskosten en-opbrengsten en niet-kaskosten en -opbrengsten ...................................... 27
Stap 1: cashflow uit operationele activiteiten ............................................................................................. 28
Stap 2: cashflow uit investeringsactiviteiten ................................................................................................ 30
Stap 1 en stap 2 samenvoegen = vrije kasstroom (free cashflow) ............................................................... 30
Stap 3: cashflow uit financieringsactiviteiten ............................................................................................... 31

5. Financiering: algemeen + beurs .................................................................................................................. 34
5.1 Indeling van passiva ................................................................................................................................... 34
5.1.1 Eigen middelen en vreemde middelen .............................................................................................. 34
5.1.2 interne middelen en externe middelen ............................................................................................. 35
5.1.3 Directe middelen en indirecte middelen ............................................................................................. 36
5.2 Het aandeel ................................................................................................................................................ 38
5.3 Beursnotering ............................................................................................................................................. 40
5.3.1 Initial Public Offering (IPO) ................................................................................................................. 40

6. Financiering: obligatie + aandelen .............................................................................................................. 45
6.1 Obligaties ................................................................................................................................................... 45
6.2 Groene obligaties ....................................................................................................................................... 48



1

,7. Financieringsbronnen ................................................................................................................................. 50
7.1 Bankfinanciering ........................................................................................................................................ 50
Kaskrediet ..................................................................................................................................................... 50
Straight loan ................................................................................................................................................. 51
Investeringskrediet ....................................................................................................................................... 52
Roll-overkrediet = wentelkrediet ................................................................................................................. 52
7.2 financiering van circulaire economie: context ............................................................................................ 53
7.3 financiering van circulaire economie: circulaire economie ......................................................................... 54
7.3 financiering van circulaire economie: leasing ............................................................................................. 55
7.4 Financieringsbronnen: factoring ................................................................................................................. 57

8. Mezzanine en early stage financiering ........................................................................................................ 60
Private equity .................................................................................................................................................... 64
Venture capital ............................................................................................................................................. 64
Business angel............................................................................................................................................... 64
Mezzanine financiering ..................................................................................................................................... 65
Soorten mezzanine financiering ................................................................................................................... 66
8.1 belastingkrediet vs belastingvermindering ............................................................................................... 68




2

,1. samenstelling van balans en resultatenrekening
1.1 balans




Balans

= staat van bezittingen en schulden op einde van het boekjaar (=momentopname)

= loopt cumulatief verder in volgende boekjaar



Activa

= alle bezittingen van de og

- Concreet en waardevol
- Gelijk aan totaal passief



Vaste activa

= bezittingen

= blijven duurzaam in de og aanwezig


3

, Doel: mogleijk maken van de bedrijfsuitvoering

- Immateriële vaste activa: terreinen en gebouwen
- Materiële vaste activa: machines en installaties
- Financiële vaste activa: meubilair en rollend materiaal



Vlottende activa

= bezittingen

= roteren frequent, blijven niet duurzaam in de og

= vromen het onderwerp van de bedrijfsuitvoering

- Voorraad handelsgoederen
- Vorderingen
- Liquide middelen en geldbeleggingen



Passiva

= lijst van rechthebbenden met verschuldigd bedrag

= schuld aan derden ofwel schuld aan eigen

= geen bezit , geen geld => WEL: abstracte lijst



Eigen vermogen

= totaal actief – VV

= bedrag dat toekomt aan de eigenaar, na aflossen van schulden uit het vreemd vermogen

= schuld van og aan de eigenaar

- Geplaatst kapitaal
- Overgedragen wist of verlies
- Reserves (=niet uitgekeerde winst)



Vreemd vermogen

= schulden

= bedragen verschuldigd aan partijen die verschillen van de eigenaar

= ingedeel in lange en kortetermijnschulden

- Financiële schulden
- Schulden aan leverancier




4

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