Exam (elaborations)
Opdracht 2.2. Excel - ASM 4 Financieel perspectief in besturen
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Opdracht 2.2. Excel - ASM 4 Financieel perspectief in besturen
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2 reviews
By: twans28 • 2 year ago
By: marjoleinjanssen6 • 4 year ago
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Aantal Vaste Promotiekost Huurkosten AfschrijvingJaar Loonkosten
lesuren kosten en apparatuur
0
1 20 € 24,500 € 6,000 € 5,880 € 24,000 € 10,000
2 30 € 36,750 € 6,000 € 8,820 € 24,000 € 10,000
3 50 € 61,250 € 6,000 € 14,700 € 24,000 € 10,000
4 60 € 73,500 € 6,000 € 17,640 € 24,000 € 10,000
5 60 € 73,500 € 6,000 € 17,640 € 24,000 € 10,000
6 60 € 73,500 € 6,000 € 17,640 € 24,000 € 10,000
7 60 € 73,500 € 6,000 € 17,640 € 24,000 € 10,000
8 60 € 73,500 € 6,000 € 17,640 € 24,000 € 10,000
9 60 € 73,500 € 6,000 € 17,640 € 24,000 € 10,000
10 60 € 73,500 € 6,000 € 17,640 € 24,000 € 10,000
Basis gegevens voor berekningen
Investering toestellen
€ 100,000
Basisopleiding van
fitnesstrainster € 5,000
Overige oprichtingskosten
€ 10,000
Totale Initiële
investeringsuitgave € 115,000
Brutoloonkosten per uur € 25
Aantal weken open (per
jaar) 49
Huur aanpalende pand € 2,000
(per maand)
Waarde apparaten € 100,000
Afschrijvingsmethode
(volledig en lineair in 10
jaar)
€ 10,000
Gemiddelde ontvangst
(per lesuur)
€ 50
, Promotiekosten (% van
de omzet)
12%
Winstbelasting 25%
Jaarlijks
discontopercentage 2%
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