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Bedrijfseconomische aspecten - Leerdoel 2 $3.22
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Bedrijfseconomische aspecten - Leerdoel 2

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Ten behoeve van het nemen van managementbeslissingen financiële stuurinformatie interpreteren. Dit is een hulpmiddel voor je examen. De leerdoelen worden examen vragen uit geformuleerd.

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  • January 22, 2020
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  • 2017/2018
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Algemeen leerdoel 2:


Ten behoeve van et nemen van managementbeslissingen financiële
stuurinformatie interpreteren.


1 de overeenkomsten tussen resultatenrekeningen van organisaties verhelderen. (2)

Resultaat = opbrengsten (omzet) - kosten
• Omzet / opbrengsten
• Brutowinst
• Bedrijfsresultaat
• Resultaat vóór belasting
• Resultaat ná belasting
LET OP: De interestkosten zijn het verschil tussen resultaat vóór belasting en het
bedrijfsresultaat.


2 het verband tussen balans, resultatenrekening en kasstroomoverzicht verklaren.
(2)

• Winstreserve, gespecificeerd op de resultatenrekening
• Liquide middelen, gespecificeerd op het liquiditeitsoverzicht
• Belangrijk: figuur 2.10 op pagina 71 (verband!)

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