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Samenvatting Formuleblad Financieel Management Hanzehogeschool Groningen $3.22
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Samenvatting Formuleblad Financieel Management Hanzehogeschool Groningen

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Formuleblad met alle belangrijke formules en rijtjes die je moet kennen voor FMA - Financieel Management. Hanzehogeschool Groningen, ORM - Ondernemerschap & Retail Management, voorheen SBRM - Small Business & Retail Management.

Preview 1 out of 4  pages

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  • H3, h4, h5, h7 en h8
  • February 16, 2020
  • 4
  • 2019/2020
  • Summary

1  review

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By: roygijsenij • 2 year ago

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H3
Kasstroom op winstbalans = EBIT + afschrijvingen
Operationele kasstroom = Kasstroom op winstbalans – mutatie NKW (zonder liq.mid. en
rek.cour.)
Vrije kasstroom = Operationele kasstroom – nieuwe boekwaarde en investeringen
Beschikbaar € voor vermogensmarkt = Vrije kasstroom * privéopnames
Geldstroom voor vermogensmarkt = -Aflossingen +/- rek.cour. -interest
EBITDA (resultaat voor aftrek van interest, belasting of afschrijving = Omzet – IWO – kosten (GEEN
INTEREST OF AFSCHRIJVINGEN)
EBIT = EBITDA – afschrijving
Fiscale bedrijfsresultaat = EBIT – interest
Bedrijfseconomisch resultaat = Fiscale winst – GOL - % vergoeding EV
Bruto marge(winst) = omzet – IWO
Netto werkkapitaal (NWK): Vooruitbetaald+voorraad+debit – nog te betalen+crediteur
NWK: Vlottende activa – vreemd vermogen kort

Voorbeeld:
Omzet: 1M
-IWO: 500K
=Brutomarge: 500K
-Kosten: 200K
=EBITDA: 300K
-Afschrijvingen: 100K
=EBIT: 200K
-Interest: 50K
=Fiscale resultaat vb: 150K
-vennoot.bel: 100K
=Fiscale resultaat nb: 50K


Voorbeeld kasstroomoverzicht:
EBIT: 175K
+afschrijving: 25K
=EBITDA (kasstroom op winstbasis): 200K
-NWK eind-nieuw: 5K
NWK oud: Vooruitb.+voorr.+debit-nogteb.-credit
-
NWK nieuw: Vooruitb.+voorr.+debit-nogteb.-credit
Operationele kasstroom: 195K
-bruto investering : 40K
Vrije kasstroom: 155K
- prive: 55K
Beschikbaar voor vermogensmarkt: 100K
-+geldstromen vermogensmarkt: -30K
Verschil VVL
Rek.courant
interest
=Mutatie liquide middelen: 70K

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