Summary
Samenvatting Business simulation
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Bevat alle inhoud van de gegeven hoorcolleges en instructies van Hots. Daarnaast gemakkelijke uitleg met tips om het beter te begrijpen.
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By: lauravandervelden1 • 1 year ago
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Berekeningen Bedrijfseconomie tentamen 2023..................................................................................2HOTS informatie....................................................................................................................................3
Balance – Balance sheet........................................................................................................................3
ROI – return on investment...................................................................................................................4
Resultatenrekening – Income statement...............................................................................................4
Kasstroomoverzicht – Cashflow.............................................................................................................5
Source & use..........................................................................................................................................5
Verbanden tussen de balans, statement of income en cashflow..........................................................6
Solvabiliteit............................................................................................................................................6
EBT (income before taxes).....................................................................................................................6
Direct kosten.........................................................................................................................................6
Indirecte kosten.....................................................................................................................................6
GOP........................................................................................................................................................7
GOPPAR.................................................................................................................................................7
Generiek strategie van Porter................................................................................................................7
Staff turnover – personeelsomloop.......................................................................................................8
Revenu management.............................................................................................................................8
HUBBART...............................................................................................................................................8
STR – star report....................................................................................................................................8
Break even management – cost volume analysis - food........................................................................9
CAPEX – INVESTEREN...........................................................................................................................10
Budgetteren.........................................................................................................................................12
, Berekeningen Bedrijfseconomie tentamen 2023
ADR – Dagelijkse kamerprijs
Omzet van de kamers/ aantal bezette kamers
Occupancy % - Bezettingsgraad
Bezette kamers/ beschikbare kamers * 100%
Revpar – Omzet per beschikbare kamer
Occupancy % * ADR of ARR/ 100% = Revpar
Omzet rooms/ beschikbare kamers (dagen x kamers) = Revpar
Solvabiliteit – Bepaald de gezondheid van de organisatie. 25% en 40% is goed
Eigen vermogen/ totaal vermogen * 100%
GOP – Gross operating profit – Brutobedrijfsresultaat
Income before fixed charges
Bedrijfsresultaat
GOPPAR – Gross operating profit per available room – Brutobedrijfsresultaat
Bruto operationele winst/ beschikbare kamers
GOP/ beschikbare kamers
Resultaat – resultaat van een periode
Omzet – kosten = resultaat
Afschrijvingen – depricitiations
EBT (earning before taxes) - SOS (net operating income) = Afschrijvingen
Solvabiliteit – geeft aan of het een gezonde organisatie is
Eigen vermogen/ totaal vermogen * 100% = solvabiliteit
Current Ratio
Vlottende activa/ kort vreemd vermogen
Quick Ratio – zonder voorraden
Vlottende activa – voorraden/ kort vreemd vermogen
EBT
Earning before fixed charges/ total revenu * 100
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