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Samenvatting Financieel Management
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FinancieelManagement
SAMENVATTING
Onbekend
ARTESIS PLANTIJN HOGESCHOOL | [BEDRIJFSADRES]
,Inhoudsopgave
1 ECTS-fiche ..................................................................................................................................................... 4
1.1 Leerinhoud ................................................................................................................................................... 4
2 Financiële en ratioanalyse ............................................................................................................................ 5
2.1 Analyse van het passief ............................................................................................................................... 5
2.1.1 Solvabiliteit .......................................................................................................................................... 5
2.1.2 Terugbetalingscapaciteit van schulden op lange termijn (debt ratio) ................................................. 5
2.1.3 Verband tussen het actief, het passief en de resultaten ..................................................................... 6
2.1.4 Ratio van het bedrijfskapitaal .............................................................................................................. 7
2.1.5 De rotatiesnelheid ............................................................................................................................... 8
2.1.6 Klantenkrediet ..................................................................................................................................... 9
2.1.7 Leverancierskrediet ............................................................................................................................. 9
2.1.8 Cashflow .............................................................................................................................................. 9
2.1.9 EBIT (Earnings before intrest & taxes) nettobedrijfsresultaat ........................................................... 10
2.1.10 Bedrijfscashflow (bedrijfskasstroom) ................................................................................................ 10
3 Gevalstudie ................................................................................................................................................. 11
4 Financiële analyse & BE-analyse ................................................................................................................. 11
4.1 Inleiding ..................................................................................................................................................... 11
4.2 Cashconversiecyclus .................................................................................................................................. 12
4.3 Gearing ratio & schuldratio ....................................................................................................................... 14
4.3.1 Gearing ratio ...................................................................................................................................... 14
4.3.2 Schuldratio ......................................................................................................................................... 14
4.4 Bruto toegevoegde waarde ....................................................................................................................... 16
4.5 Break-evenanalyse..................................................................................................................................... 18
5 Kostprijscalculaties ..................................................................................................................................... 27
5.1 Classificatie kostenmethode ...................................................................................................................... 27
5.2 Kostenmethoden........................................................................................................................................ 28
5.3 Kostensoorten ............................................................................................................................................ 29
5.3.1 Kaskosten en niet-kaskosten ............................................................................................................. 29
5.3.2 Vaste kosten ...................................................................................................................................... 29
5.3.3 Variabele kosten ................................................................................................................................ 29
5.3.4 Constante/vaste en variabele kosten ................................................................................................ 30
5.3.5 Kostengeoriënteerde benadering...................................................................................................... 33
5.3.6 Break-even analyse............................................................................................................................ 33
6 Financiële budgetteringstechnieken ........................................................................................................... 37
6.1.1 Berekening aantal rentedagen .......................................................................................................... 38
6.2 Begrippen post- en prenumerando ............................................................................................................ 43
6.3 Capital budgeting Techniques ................................................................................................................... 46
6.4 Net present value....................................................................................................................................... 47
6.5 Profitability index....................................................................................................................................... 49
6.6 Pay back period ......................................................................................................................................... 50
,
, 1 ECTS-fiche
Financieel management is een essentieel instrument op je dashboard voor het opbouwen tot
en welslagen van een gezond bedrijf. Je bekomt een overzicht van de belangrijkste
basisbegrippen en concepten binnen financieel beleid en leert ze toe te passen. Je ontdekt het
verhaal achter de cijfers en krijgt zo inzicht in de financiële beleidsvoering en gefundeerde
besluitvorming van een onderneming.
Ondernemingsfinanciering leidt tot waardecreatie en -maximalisatie, zodat de totale waarde
van de aandelen van een onderneming maximaal is én blijft
1.1 Leerinhoud
• Financieel Management - Ondernemingsfinanciering:
• Financiële en ratioanalyse;
• Kostprijscalculatie en budgettering;
• Breakevenanalyse;
• Financieringstechnieken: kapitaalstructuur, financiering op korte en lange termijn,
bedrijfskapitaalbeheer, kasstroomanalyse;
• Investeringsanalyse;
• Dividendbeleid en waardering van de onderneming;
• Externe financieringsbronnen.
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