Het betreft een samenvatting bedrijfseconomie naar aanleiding van de voorgeschreven syllabus van Universiteit Leiden opleiding: Rechtsgeleerdheid en Fiscaal recht. Tevens bevat de samenvatting twee oefententamens met uitwerkingen!
Samenvatting bedrijfseconomie
De samenvatting is geschreven naar aanleiding van de voorgeschreven syllabus van
Rechtsgeleerdheid en Fiscaal recht (Universiteit Leiden). Bachelor 2, eerste semester 2013-2014.
1
,Inhoudsopgave
De
onderneming ........................................................................................................................................4
Externe
en
interne
organisatie .............................................................................................................4
Kosten,
winst
en
financiering................................................................................................................5
Verband
tussen
fysieke
en
financiële
stromen ...............................................................................5
Stroom-
en
voorraadgrootheden .........................................................................................................6
Het
registreren
van
stromen
en
voorraden .....................................................................................7
De
onderdelen
van
het
ondernemingsplan ......................................................................................8
Het
idee .........................................................................................................................................................................8
De
haalbaarheidstest...............................................................................................................................................8
Doel
en
strategie .......................................................................................................................................................8
Omgevingsanalyse
en
interne
analyse ............................................................................................................8
Het
financiële
plan ....................................................................................................................................9
Exploitatiebegroting
(winst-‐
en
verliesrekening)......................................................................................9
De
balans
en
de
winst-
en
verliesrekening .................................................................................... 11
De
balans ................................................................................................................................................... 11
De
winst-
en
verliesrekening.............................................................................................................. 14
Mutaties:
veranderingen
in
de
balans
en
de
winst-
en
verliesrekening.............................. 14
Casus:
de
sinaasappelkoopman....................................................................................................................... 15
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