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Samenvatting Management 1, Financiële analyse, Toegepaste Informatica
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Samenvatting Management 1, Financiële analyse, Toegepaste Informatica.
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SAMENVATTING MANAGEMENTFINANCIËLE ANALYSE
INHOUD
Inleiding................................................................................................................................................................... 3
Voor wie .............................................................................................................................................................. 3
Bron en technieken ............................................................................................................................................. 4
De jaarrekening ............................................................................................................................................... 4
De jaarrekening als uitgangspunt............................................................................................................................ 4
De balans ............................................................................................................................................................. 4
Wettelijke balansstructuur.............................................................................................................................. 5
De herwerkte balansstructuur ........................................................................................................................ 5
De resultatenrekening ......................................................................................................................................... 6
EBIT en EBITDA ................................................................................................................................................ 6
Ifrs begrippen .................................................................................................................................................. 6
Vb oef Alfa ............................................................................................................................................................... 7
Horizontale Analyse ................................................................................................................................................ 7
methode .............................................................................................................................................................. 7
Absolute cijfers ................................................................................................................................................ 7
tijdsindex ......................................................................................................................................................... 7
procentuele veranderingen............................................................................................................................. 8
vuistregels ........................................................................................................................................................... 8
verticale analyse...................................................................................................................................................... 8
Verschillen afhankelijk v/ sector ......................................................................................................................... 8
Ratio analyse ........................................................................................................................................................... 9
inleiding ............................................................................................................................................................... 9
kwartielen ....................................................................................................................................................... 9
Liquiditeit ............................................................................................................................................................ 9
Netto bedrijfskapitaal (NBK) ........................................................................................................................... 9
Current ratio .................................................................................................................................................. 10
Acid/quick ratio ............................................................................................................................................. 10
voorraadrotatie ............................................................................................................................................. 10
Solvabiliteit........................................................................................................................................................ 11
Algemene schuldgraad .................................................................................................................................. 11
Financiële autonomie .................................................................................................................................... 11
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, Rendabiliteit ...................................................................................................................................................... 12
Nettoverkoopmarge ...................................................................................................................................... 12
Brutoverkoopmarge ...................................................................................................................................... 12
Nettorendabiliteit van de totale activa (return on assets - ROA) ................................................................. 12
Brutorendabiliteit van de totale activa ......................................................................................................... 12
Nettorendabiliteit van het eigen vermogen na belastingen(return on equity - ROE) .................................. 12
DuPont analyse ............................................................................................................................................. 13
verschillen afhankelijk vd sector ................................................................................................................... 13
Toegevoegde waarde ............................................................................................................................................ 13
Toegevoegde waarde t.o.v. de recurrente bedrijfsopbrengsten ...................................................................... 13
algemeen............................................................................................................................................................... 14
10: evaluatietechnieken ........................................................................................................................................ 14
Payback-periode................................................................................................................................................ 14
Discount payback .............................................................................................................................................. 14
Net Present Value ............................................................................................................................................. 15
Internal rate of return ....................................................................................................................................... 15
Accounting Rate of Return ................................................................................................................................ 15
Return on investment ....................................................................................................................................... 16
ERP ........................................................................................................................................................................ 16
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, INLEIDING
Financiële analyse is de cijfermatige doorlichting van de onderneming met als doel inzicht te verwerven in de
financiële gezondheidstoestand van de onderneming. De financiële analyse legt dus de financiële toestand van
een onderneming in het verleden zo nauwkeurig mogelijk vast om zo goed mogelijk vooruitzichten af te leiden
voor de toekomstige financiële situatie.
VOOR WIE
Het management, aangesteld door de aandeelhouders
Management zal
- Cijfers analyseren
- Ond vergelijken met andere ond vd sector
Leveranciers
- Financiële draagkracht bekijken
Potentiële klanten
- Inschatten of ze een lange termijn relatie kunnen krijgen met de leverancier
WN
- Fin toestand vn hun ond weten
- Jobzekerheid
Fin instellingen
- Overtuigen om krediet te geven
Beleggers en fin analisten
- Observeren voor duurzame gezondheid
Overheid
- Venn belasting, btw
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