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Samenvatting Financiële analyse en kredieten
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Samenvatting boek 'financieel beheer voorKMO's'
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By: bjarneschroeder • 5 year ago
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edithcherchye
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HogentFinanciële analyse
en kredieten
KMO-management
[Naam van auteur]
Academiejaar: 2018-2019
,INHOUDSOPGAVE
Hoofdstuk 1:draagwijdte van het financieel beheer ............................................................................................... 4
Definitie en kenmerken van een KMO ................................................................................................................ 4
Europese definitie ........................................................................................................................................... 4
Belgische definitie ........................................................................................................................................... 4
Het begrip onderneming ................................................................................................................................. 4
Het financieringsvraagstuk .................................................................................................................................. 4
draagwijdte, organisatie en stijgend belang van de financiële functie ............................................................... 5
Besluit.................................................................................................................................................................. 6
Hoofdstuk 2: Inleiding tot de jaarrekening ............................................................................................................. 6
Welke zijn de wettelijke verplichtingen inzake de boekhouding ........................................................................ 6
Welke informatie kan men vinden in de jaarrekening ........................................................................................ 7
welke informatie kan men vinden in een balans ................................................................................................ 7
Welke informatie kan men vinden in een resultatenrekening ........................................................................... 8
Hoofdstuk 3 financiële analyse ............................................................................................................................. 10
de beschikbare informatie ................................................................................................................................ 10
Verschillene analyse technieken ....................................................................................................................... 10
Statische analyse ............................................................................................................................................... 10
De procentuele analyse................................................................................................................................. 10
de ratioanalyse .............................................................................................................................................. 11
dynamische analyse .......................................................................................................................................... 18
de vermogensstroomtabel (zie extra bundel) ............................................................................................... 18
de mutatiebalans .......................................................................................................................................... 19
de mutatietabel of het kasstroom overzicht ................................................................................................. 19
Besluit................................................................................................................................................................ 19
Hoofdstuk 4: financiele planning .......................................................................................................................... 20
Hoofdstuk 5: een overzicht van de financieringsvormen ..................................................................................... 20
enkele inleidende beschouwingen in verband met de financieringsvormen ................................................... 20
Interne financiering ........................................................................................................................................... 21
externe financiering met eigen vermogen ........................................................................................................ 21
externe financiering met vreemdvermogen op lange termijn .......................................................................... 22
de obligatielening .......................................................................................................................................... 22
de gewone lening .......................................................................................................................................... 23
Het investeringskrediet ................................................................................................................................. 23
het wentelkrediet .......................................................................................................................................... 23
leasing ........................................................................................................................................................... 23
1
, Uitrustingsfinanciering (lening op afbetaling) ............................................................................................... 24
waarborgen en beschermende clausules...................................................................................................... 25
rentetarieven op lange termijn ..................................................................................................................... 26
externe financiering met vreemd vermogen op korte termijn ......................................................................... 26
spontane financiering ................................................................................................................................... 26
Kaskrediet ..................................................................................................................................................... 26
STraight loans ................................................................................................................................................ 27
Factoring ....................................................................................................................................................... 27
Voorschot op facturen .................................................................................................................................. 28
Rentetarieven op korte termijnen ................................................................................................................ 28
Quasi-eigen vermogen ...................................................................................................................................... 28
achtergestelde lening .................................................................................................................................... 28
Obligatielening met warrant ......................................................................................................................... 29
Off-balance-sheetfinanciering........................................................................................................................... 29
Bijlage: de techniek van interestrekenen .......................................................................................................... 29
Enkelvoudige interest.................................................................................................................................... 29
aflossingschema’s van leningen .................................................................................................................... 29
Hoofdstuk 6: Financiering van KMO’s in België .................................................................................................... 29
De financieringsproblematiek van KMO’s ......................................................................................................... 29
Evolutie van de bancaire kredietverleningen aan KMO’s ............................................................................. 29
aanbodzijde van financiering: de banken ..................................................................................................... 30
Vraagzijde van financiering: de KMO’s .......................................................................................................... 30
Oorzaken van de financieringsproblematiek ................................................................................................ 30
Evoluties met impact op bankfinanciering .................................................................................................... 30
Resultaten van recente bevragingen inzake KMO-Financiering ....................................................................... 31
enquête KMO-financiering 2014 ................................................................................................................... 31
de wet van 21 december 2013: kredietverlening aan KMO’s ........................................................................... 31
Knelpunten en mogelijke oplossingen voo de financieringsproblemen van KMO’s ......................................... 32
besluit lezen: pg 152 ......................................................................................................................................... 32
Hoofdstuk 7: het gebruik van alternatieve fiancieringsvormen bij kmo’s ............................................................ 32
Vrijmaken van middelen door een zuinig activa- en passivabeheer ................................................................. 33
Externe financiering met eigen vermogen of quasi eigen vermogen ............................................................... 33
Financiering door een risicokaptiaalverschaffer ............................................................................................... 34
Crowdfunding .................................................................................................................................................... 36
Hoofdstuk 12: Beheer van het nettobedrijfskapitaal ............................................................................................ 36
Het belang van het nettobedrijfskapitaal ......................................................................................................... 36
Het niveau van het nettobedrijfskapitaal ......................................................................................................... 37
2
, HEt begrip ‘behoefte aan bedrijfskapitaal’ ....................................................................................................... 38
Situering en relevantie van het debiteuren beheer .......................................................................................... 39
Vastleggen van een kredietpolitiek ................................................................................................................... 40
Componenten van een kredietpolitiek ......................................................................................................... 40
De implementatie van de kredietpolitiek ......................................................................................................... 41
de verantwoordelijkheid voor de implementatie ......................................................................................... 41
de kredietwaardigheidsbeoordeling ............................................................................................................. 41
De kredietbeslissing ...................................................................................................................................... 41
De debiteurenbewaking ................................................................................................................................ 42
de incassoactiviteiten .................................................................................................................................... 42
enkele andere aspecten van debiteuren beheer .............................................................................................. 42
factoring ........................................................................................................................................................ 42
Kredietverzekering ........................................................................................................................................ 43
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