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Samenvatting financieel 1 kosten en winst hele boek $5.88
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Samenvatting financieel 1 kosten en winst hele boek

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  • Course
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financieel 1 kosten en winst het hele boek in een duidelijke uitgebreide samenvatting

Preview 2 out of 8  pages

  • Yes
  • November 22, 2019
  • 8
  • 2019/2020
  • Summary

10  reviews

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Financieel 1
Hoofdstuk 1
Omzet – inkoopprijs = brutowinst

Balans
Links = debet = activa = bezittingen
Vaste activa = langdurige bezittingen
Vlottende activa = kortlopende bezittingen

Rechts = credit = passiva = financieringen
EV = eigen vermogen
VVI = langdurige schulden
VVK = kortlopende schulden

Exploitatiekosten
Personeelskosten
Huisvestingskosten
Verkoop en marketingkosten
Afschrijvingskosten
Overige kosten +
Totale exploitatiekosten

Brutowinst
Totale exploitatiekosten -
Bedrijfsresultaat

Break- even punt maak je geen verlies maar ook geen winst

Hoofdstuk 2
Omzet is altijd exclusief BTW
Omzet = afzet x verkoopprijs
IWO = afzet x inkoopprijs per product

Beginvoorraad
Inkopen +
Eindvoorraad -
IWO

De inkoopwaarde omzet is altijd exclusief BTW

, Omzet
IWO -
Brutowinst
Kosten -
Nettowinst of nettoverlies

Brutowinst marge per stuk = verkoopprijs – inkoopprijs x 100
Verkoopmarge

Brutowinst marge per periode = omzet – IWO x 100
Omzet

Brutowinstopslag = verkoopprijs – inkoopprijs x 100
Inkoopprijs

Inkoopprijs + brutowinstopslag = verkoopprijs

Theoretische consumentenprijs = inkoopprijs x brutowinstopslag (%) x BTW (%)

Je kan de nettowinst vergroten door:
- Omzet te verhogen
- Kosten te verlagen
- De IWO te verlagen

Consumentenomzet
BTW -
Omzet
IWO -
Brutowinst
Bedrijfskosten -
Bedrijfsresultaat of nettowinst

Consumentenomzet
BTW -
Omzet
IWO -
Brutowinst
Exploitatiekosten -
Nettowinst
Gewaardeerd loon -
Rendement eigen vermogen
Gewaardeerd interest -
Economisch resultaat

Gewaardeerd interest = de rente over het denkbeeldige eigen vermogen dat op de
spaarrekening zou staan maar nu in de winkel/ onderneming zit.

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