Hierbij het formuleblad voor het vak Prestatie- en Informatiemanagement. Dit vak wordt in het eerste jaar van de opleiding Accountancy gegeven. Op mijn account vind je ook de bijbehorende samenvatting voor dit vak.
Totale constante kosten/(verkoopprijs – variabele kosten)
Break-evenomzet
Breakeven-afzet x verkoopprijs
Of
Breakevenomzet = constante kosten/dekkingsbijdrage % x 100%
Veiligheidsmarge
(Huidige afzet – break-evenafzet)/huidige afzet x 100%
Transactieresultaat (AC)
Omzet – kostprijs van de omzet (C/N + V/W)
Indifferentiepunt
(Extra) kosten / (extra) dekkingsbijdrage
Totale winst per jaar
Maximale afzet x dekkingsbijdrage - Vaste kosten = Winst
Formule verkoopprijs
Normale bezetting x (verkoopprijs – variabele kosten) = winst
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