Summary
Samenvatting Formules Ondernemen
- Course
- Institution
Uitgebreid document met alle formules + benaming van begrippen
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camillevh
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Formulelijst ondernemenAfschrijving (jaarlijks) = (AW−RW) / levensduur
Aankoopwaarde
Restwaarde (niet gegeven? 0)
Aftrekbaarheid van btw = betaalde btw bij aankoop – ontvangen btw bij
verkoop
Benefit Cost Ratio = ∆TW / ∆TK
Toegevoegde Waarde
Totale Kosten
Belastbaar loon = brutoloon - werknemersbijdrage
Boekhoudkundig resultaat (winst/verlies) = opbrengsten - kosten
Break-even punt = vaste kosten / verkoopprijs per eenheid - variabele
kosten per eenheid
Contributiemarge = VP - VK
Factuurberekening
Prijs
- Handelskorting
+ Diverse diensten
= Basis voor financiële korting
- Financiële korting
= Maatstaf van heffing (MvH)
+ btw (% * MvH)
+ Financiële korting
= Totaal factuurbedrag
Fiscaal belastbaar resultaat = boekhoudkundig resultaat + verworpen uitgaven
Fabricagekostprijs (FKP) = FabrK + aandeel BK
Fabricage Kost
Beheerskosten
Kosten per editie = Startkosten / Aantal edities
Netto baat (NB) = ΔTW = ΔTO – ΔTK
Totale winst
Totale Opbrengst
Totale Kost
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