Compleet spelersprofiel waarbij alles is uitgewerkt voor een sportschool. Kan je gebruiken als voorbeeld. Bij elke wedstrijd heb ik feedback gekregen van de docent en verwerkt in het spelersprofiel. Casus is van Hart for Her, maar kan gebruikt worden voor elke sportschool.
Gemaakt door:
Vak: Finance
Datum: 8 januari 2022
Docent: Ward Trutmans
,Inhoud
Wedstrijd 1...................................................................................................................................................5
De organisatie...........................................................................................................................................5
Reden organisatiekeuze........................................................................................................................5
Business Model Canvas.........................................................................................................................5
Rechtsvorm...........................................................................................................................................5
Prijselasticiteit..........................................................................................................................................6
Prijzen...................................................................................................................................................6
Inschatting van de prijselasticiteit........................................................................................................6
Gevolgen kosten verhogen/verlagen....................................................................................................7
Wedstrijd 2...................................................................................................................................................8
Balans.......................................................................................................................................................8
Belangrijkste posten.............................................................................................................................8
Nadeel van de balans............................................................................................................................8
Ontwikkeling door de jaren heen.........................................................................................................8
Fictieve balans 01-01-2023...................................................................................................................8
Kenmerken...........................................................................................................................................8
Fictieve balans 01-01-2025...................................................................................................................9
Verschil tussen balansen......................................................................................................................9
Resultatenrekening..................................................................................................................................9
Belangrijkste posten.............................................................................................................................9
Verwachtingen......................................................................................................................................9
Nadeel van de resultatenrekening........................................................................................................9
Ontwikkeling door de jaren heen.......................................................................................................10
Vergelijking met BMC.........................................................................................................................10
Fictieve resultatenrekening december 2022......................................................................................10
Kenmerken.........................................................................................................................................10
Fictieve resultatenrekening december 2025..........................................................................................11
Verschil tussen resultatenrekeningen................................................................................................11
Wat gebeurt er met de E.A.T..............................................................................................................11
Liquiditeitsoverzicht...............................................................................................................................11
Belangrijkste posten...........................................................................................................................11
Fictieve liquiditeitenoverzicht december 2022...................................................................................12
Fictieve Liquiditeitenoverzicht december 2025..................................................................................12
Kenmerken.........................................................................................................................................12
Waarom het bijhouden belangrijk is...................................................................................................13
Wedstrijd 3.................................................................................................................................................14
Bedrijfsprocessen...................................................................................................................................14
, BHV en EHBO......................................................................................................................................14
Fitchecks.............................................................................................................................................14
Het masterbudget..................................................................................................................................15
Essentiele voorraden..............................................................................................................................16
Belangrijke activiteit...............................................................................................................................16
Belangrijk project....................................................................................................................................17
Concurrent..............................................................................................................................................17
Break-even-point....................................................................................................................................17
Dekkingsbijdrage................................................................................................................................18
Veiligheidsmarge................................................................................................................................18
Target break-even-punt......................................................................................................................18
Wedstrijd 4.................................................................................................................................................19
Investeringsmogelijkheden.....................................................................................................................19
Investering 1: Voedingsapp....................................................................................................................19
Aanschafprijs, opportunity en sunk costs...........................................................................................19
Initiële investering..............................................................................................................................19
Toekomstige geldstromen (jaarlijks)...................................................................................................19
Restwaarde.........................................................................................................................................20
Realistisch vereist rendement............................................................................................................20
De boekhoudkundige terugverdienperiode, de gemiddelde boekhoudkundige rentabiliteit en de
netto contante waarde.......................................................................................................................20
Investering 2: Nieuwe loopband.............................................................................................................21
Aanschafprijs, opportunity en sunk costs...........................................................................................21
Initiële investering..............................................................................................................................21
Toekomstige geldstromen (jaarlijks)...................................................................................................21
Restwaarde.........................................................................................................................................21
Realistisch vereist rendement............................................................................................................22
De boekhoudkundige terugverdienperiode, de gemiddelde boekhoudkundige rentabiliteit en de
netto contante waarde.......................................................................................................................22
Beste investeringsmodel........................................................................................................................22
Het advies...............................................................................................................................................23
Wedstrijd 5.................................................................................................................................................24
Belastingen.............................................................................................................................................24
Beginselen die een rol spelen.............................................................................................................24
Medewerkers en vrijwilligers .................................................................................................................25
Inkomstenbelastingafdracht fictief persoon...........................................................................................25
Personeelskosten...................................................................................................................................25
Vennootschapsbelasting.........................................................................................................................26
BTW........................................................................................................................................................26
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