Samenvatting van het vak Financieel Management tijdens het 1ste semester in 1ste jaar Bedrijfsmanagement - Business&Management. Gemaakt in het schooljaar .
Herhaling percentages...............................................................................................................3
1. Berekening percentage..........................................................................................................3
2. Bedrag inclusief en exclusief btw...........................................................................................3
3. Procentuele veranderingen....................................................................................................3
Hoofdstuk 1 : Geldstromen........................................................................................................4
1. Winst ≠ Kasstroom.................................................................................................................4
2. Inkomende geldstromen........................................................................................................4
3. Uitgaande geldstromen..........................................................................................................5
4. Drie financiële basisdocumenten...........................................................................................5
5. Stellingen................................................................................................................................5
Hoofdstuk 2 : De balans.............................................................................................................6
1. Principes van de balans..........................................................................................................6
2. Hoe herken je een gezonde balans ?.....................................................................................7
3. Stellingen................................................................................................................................8
Hoofdstuk 3 : De resultatenrekening.........................................................................................8
1. Inleiding tot de resultatenrekening........................................................................................9
2. Opbouw van de resultatenrekening.......................................................................................9
3. Stellingen..............................................................................................................................11
Hoofdstuk 4 : De cashflow statement......................................................................................12
1. Cash ≠ winst..........................................................................................................................12
2. Wat zijn cashbronnen en -lekken?.......................................................................................12
3. Belang van cashflowinformatie............................................................................................13
4. Stellingen..............................................................................................................................13
Hoofdstuk 5 : De ratio-analyse.................................................................................................14
1. Financiële analyse................................................................................................................14
2. Liquiditeit (Parameter 1)......................................................................................................15
3. Rendabiliteit (Parameter 2)..................................................................................................16
4. Solvabiliteit (Parameter 3)...................................................................................................17
5. Stellingen..............................................................................................................................17
Hoofdstuk 6 : Internationale terminologie..............................................................................18
1. Capitalized espense (CAPEX)................................................................................................18
2. Operating expense (OPEX)...................................................................................................18
3. REBIT en REBITDA.................................................................................................................18
,4. Verband tussen CAPEX, OPEX, EBIT, EBITDA, winst en cash................................................18
5. Stellingen..............................................................................................................................19
Hoofdstuk 7 : De beurs.............................................................................................................19
1. Waarom gaat een bedrijf naar de beurs?............................................................................19
2. De waarde van een aandeel.................................................................................................20
3. Obligatie...............................................................................................................................20
4. Derivaten of afgeleide producten........................................................................................20
5. Stellingen..............................................................................................................................21
Hoofdstuk 8 : Break-evenanalyse.............................................................................................21
1. Begrippen.............................................................................................................................21
2. Formules...............................................................................................................................22
, Financieel Management
Herhaling percentages
1. Berekening percentage
Percentage van bedrag
( X / 100 ) * percentage
X * 0,percentage
Percentage toe te voegen aan bedrag
( X / 100 ) * percentage
X – resultaat
X * 0,(1-percentage)
2. Bedrag inclusief en exclusief btw
Totaalbedrag inclusief btw te vinden
( X / 100 ) * percentage
X + resultaat
X * 1,percentage
Totaalbedrag exclusief btw te vinden
X / 1,percentage
3. Procentuele veranderingen
[ (nieuw – oud) / oud ] * 100
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