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Samenvatting Bedrijseconomie 2
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Volledige samenvatting van het vak Bedrijseconomie 2, gegeven in het tweede jaar Organisatie en Management (HR) door Riet De Smit op de Arteveldehogeschool.
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Bedrijfseconomie 2 2023-2024Samenvatting
Bedrijfseconomie 2
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Module 1 - Macro-economische grootheden...........................................................................................5
Economische kringloop............................................................................................................................. 5
Macro-economische grootheden.......................................................................................................... 5
Kringloopschema.................................................................................................................................. 5
Berekening economische activiteit......................................................................................................... 11
Wat is toegevoegde waarde?.............................................................................................................. 12
De productiefactoren & hun vergoeding............................................................................................. 12
De toegevoegde waarde van alle bedrijven in België..........................................................................13
Bruto nationaal product...................................................................................................................... 13
Schematisch........................................................................................................................................ 13
Reële en nominale BBP........................................................................................................................... 14
BBP als maatstaf voor onze welvaart...................................................................................................... 14
Nationale rekeningen.............................................................................................................................. 15
Hoe worden alle cijfers bijgehouden?................................................................................................. 15
Module 2 – De Arbeidsmarkt.................................................................................................................15
De arbeidsmarkt..................................................................................................................................... 15
Introductie: de arbeidsmarkt.............................................................................................................. 15
Werkloosheid: soorten & bestrijding.................................................................................................. 16
Enkele begrippen................................................................................................................................ 20
Loonvorming........................................................................................................................................... 20
Principe van de Belgische Loonindexering........................................................................................... 21
Gevaar: inflatoire spiraal..................................................................................................................... 22
De loonnorm....................................................................................................................................... 22
Evolutie................................................................................................................................................... 23
Module 3 – Geld, monetair beleid & inflatie..........................................................................................23
Het geld.................................................................................................................................................. 23
Functie & soorten............................................................................................................................... 23
1
,Bedrijfseconomie 2 2023-2024
Kan er zomaar geld bijkomen?............................................................................................................ 24
Vormen van geldschepping................................................................................................................. 24
Vraag & aanbod van geld.................................................................................................................... 25
De monetaire politiek van het Eurosysteem...........................................................................................25
De nationale bank van België (NBB).................................................................................................... 25
De Europese Centrale Bank (ECB)........................................................................................................ 26
Het inflatieverschijnsel............................................................................................................................ 27
Module 4A – Internationaal handelsverkeer..........................................................................................30
De werking van het systeem van vrij internationaal handelsverkeer......................................................30
Export motor van de economie........................................................................................................... 30
De theorie van Adam Smith................................................................................................................ 31
De theorie van David Ricardo.............................................................................................................. 31
Protectionisme.................................................................................................................................... 32
Handelspolitiek....................................................................................................................................... 32
Tarifaire belemmeringen..................................................................................................................... 32
Non-tarifaire belemmeringen............................................................................................................. 32
Vormen van economische integratie...................................................................................................... 33
Ontwikkelingslanden............................................................................................................................... 33
De Lorenz-curve.................................................................................................................................. 33
De Gini-coëfficiënt............................................................................................................................... 34
Module 4B – Internationale samenwerking..........................................................................................34
Vormen van economische integratie...................................................................................................... 34
Kenmerken integratievormen................................................................................................................. 35
Vrijhandelszone.................................................................................................................................. 35
Douane-unie....................................................................................................................................... 36
Gemeenschappelijke markt................................................................................................................. 37
Economische Unie............................................................................................................................... 38
Monetaire Unie................................................................................................................................... 40
Internationaal handelsverkeer................................................................................................................ 40
Wereldhandelsorganisatie (WTO)....................................................................................................... 40
United Nations Conference On Trade & Development (UNCTAD).......................................................42
Organisatie voor Economische Samenwerking & Ontwikkeling (OESO)...............................................42
Internationaal betalingsverkeer.............................................................................................................. 43
Internationaal Monetair Fonds (IMF).................................................................................................. 43
Wereldbank (World Bank)................................................................................................................... 44
2
,Bedrijfseconomie 2 2023-2024
Internationaal beleidscoördinatie........................................................................................................... 45
G7, G8, G20......................................................................................................................................... 45
BRIC, BRICS.......................................................................................................................................... 45
Module 5 – Inleiding & Budget(controle)...............................................................................................47
Module 6 – Gastles................................................................................................................................47
Module 7 – Handelsdocumenten...........................................................................................................47
Situering handelsdocumenten binnen organisatie..................................................................................47
Handelsdocumenten............................................................................................................................... 48
Van offerte tot factuur........................................................................................................................ 48
Offerte................................................................................................................................................ 48
Bestelbon............................................................................................................................................ 49
Leveringsbon....................................................................................................................................... 50
Factuur................................................................................................................................................ 50
Facturatieberekening – toegepast op aankoopfacturen..........................................................................54
Berekeningsschema inkomende factuur (AF)......................................................................................54
Bijzondere situaties............................................................................................................................. 54
BTW – nationaal...................................................................................................................................... 55
BTW 0% - vrijgesteld........................................................................................................................... 55
BTW 6% - verlaagd tarief..................................................................................................................... 56
BTW 12% - tussentarief....................................................................................................................... 56
BTW 21% - standaard tarief................................................................................................................ 56
Wat is er belastbaar?.......................................................................................................................... 56
Verplichtingen BTW............................................................................................................................ 57
Douaneformaliteiten – buitenlandse handel........................................................................................... 57
EU als douane-unie............................................................................................................................. 57
Wat doet de douane voor ons?........................................................................................................... 57
Accijnsdiensten................................................................................................................................... 57
Taken van de douane.......................................................................................................................... 58
Enkele begrippen.................................................................................................................................... 58
Soorten belastingen m.b.t. buitenlandse handel................................................................................. 59
Douaneformaliteiten........................................................................................................................... 59
Douane-aangifte: voorbeeld............................................................................................................... 60
BTW – internationaal.............................................................................................................................. 60
Aankoop uit EU-landen....................................................................................................................... 60
Verkoop aan EU-landen...................................................................................................................... 61
3
, Bedrijfseconomie 2 2023-2024
Aankoop uit 3de landen........................................................................................................................ 62
Module 8 – Kostprijscalculatie...............................................................................................................63
Kosten vs onkosten................................................................................................................................. 63
Kostenindelingen.................................................................................................................................... 64
Kostensoorten..................................................................................................................................... 64
Bedrijfsdrukte..................................................................................................................................... 64
Toewijsbaarheid.................................................................................................................................. 66
Productie versus niet-productiekosten............................................................................................... 67
Samenvatting...................................................................................................................................... 68
Kostprijsberekening................................................................................................................................ 68
Definitie.............................................................................................................................................. 68
Kostprijsberekening: principe.............................................................................................................. 69
Kostprijssystemen............................................................................................................................... 69
Kostprijsberekeningsmethodes volgens tijdsaspect............................................................................70
Nut van kostprijsberekening............................................................................................................... 72
Toepassingen/cases............................................................................................................................ 72
Module 9 – Verkoopprijsbepaling..........................................................................................................72
Inleiding.................................................................................................................................................. 72
Methode 1: micro-economische benadering..........................................................................................73
Vraag- en aanbodcurve....................................................................................................................... 73
In de praktijk....................................................................................................................................... 73
Methode 2: strategisch management (marketing) benadering...............................................................73
Verkoopprijspolitiek............................................................................................................................ 73
Methode 3: gebaseerd op kostprijs benadering......................................................................................74
Situering.............................................................................................................................................. 74
Karakteristieken van de onderneming................................................................................................ 74
Tijdshorizon......................................................................................................................................... 74
Cost-plus pricing.................................................................................................................................. 75
Module 10 – Break-even analyse...........................................................................................................76
Situering.................................................................................................................................................. 76
Begrippen............................................................................................................................................... 76
Grafisch............................................................................................................................................... 76
Formule break-even afzet....................................................................................................................... 77
Methode 1.......................................................................................................................................... 77
Methode 2.......................................................................................................................................... 77
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