Summary
Samenvatting fm h6/10
- Course
- Institution
- Book
hoofdstuk 6 tot en met hoofdstuk 10
[Show more]
Connected book
Book Title:
Author(s):
- Edition:
- ISBN:
- Edition:
1 review
By: fleurxwitteveen • 9 months ago
Seller
Follow
juliasamenvattingen
Reviews received
Content preview
FINANCIEELMANAGEMENT
Hoofdstuk 6 t/m 10
Julia Schouten
, INHOUDSOPGAVE
6 Inzicht in kosten en kostprijs ............................................................................................ 3
6.1 Marktvormen en kostprijs ...................................................................................................... 3
6.2 Belasting toegevoegde waarde (btw) ..................................................................................... 4
6.3 Variabele en vaste kosten ...................................................................................................... 4
6.3.1 Variabele kosten ................................................................................................................................... 4
6.3.2 Vaste kosten .......................................................................................................................................... 4
6.3.3 Afschrijvingskosten ............................................................................................................................... 4
6.4 Break-evenpunt ..................................................................................................................... 5
6.4.1 Break-evenpunt bij een industriële onderneming (homogeen product) .............................................. 5
6.4.2 Break-evenpunt bij een handelsonderneming (heterogene producten) .............................................. 5
6.4.3 Andere toepassingen break-evenanalyse ............................................................................................. 5
6.5 Integrale kostprijs van een product/dienst............................................................................. 6
6.5.1 Werkelijke en normale productie ......................................................................................................... 6
6.5.2 Kostprijsberekening bij homogene massaproductie ............................................................................. 6
6.5.3 Kostprijsberekening bij heterogene producten of diensten ................................................................. 6
6.6 Kostprijsberekening bij onderneming Demo .......................................................................... 7
6.7 Zelf produceren of werk uitbesteden? ................................................................................... 7
6.8 Differentiële calculatie ........................................................................................................... 7
Hoofdstuk 7 Investeren, liquiditeitsbegroting en begrote winst- en verliesrekening ........... 8
7.1 Lange- en kortetermijnbeslissingen ........................................................................................ 8
7.2 Investeringsselectie ............................................................................................................... 8
7.2.1 Investeringsbeslissing............................................................................................................................ 8
7.2.2 Investeringsproject ............................................................................................................................... 8
7.3 Beoordeling investeringsproject............................................................................................. 8
7.4 Methoden om investeringsvoorstellen te beoordelen ............................................................ 9
7.4.1 Terugverdienperiode............................................................................................................................. 9
7.4.2 Gemiddelde boekhoudkundige rentabiliteit ......................................................................................... 9
7.4.3 Nettocontantewaardemethode ............................................................................................................ 9
7.5 Keuze uit verschillende investeringsmogelijkheden................................................................ 9
7.6 Vergelijking van de selectiemethoden .................................................................................. 10
7.6.1 Terugverdienperiode........................................................................................................................... 10
7.6.2 Gemiddelde boekhoudkundige rentabiliteit ....................................................................................... 10
7.6.3 Nettocontantewaarde ......................................................................................................................... 10
7.6.4 ALGEMENE Conclusie .......................................................................................................................... 10
7.7 Liquiditeitsbegroting ............................................................................................................ 11
7.8 Begrote winst- en verliesrekening ........................................................................................ 11
8 Groei, overname en waardering .................................................................................... 12
8.1 Interne en externe groei ...................................................................................................... 12
8.1.1 Franchising .......................................................................................................................................... 12
8.1.2 Interne groei........................................................................................................................................ 12
8.1.3 Externe groei ....................................................................................................................................... 12
8.1.4 Groei en financiering van de groei ...................................................................................................... 13
Pagina 1 van 22
, 8.2 Waardering bij overname van een onderneming.................................................................. 13
8.2.1 Boekwaarde ........................................................................................................................................ 13
8.2.2 Actuele waarde ................................................................................................................................... 13
8.2.3 Theoretische marktwaarde ................................................................................................................. 14
8.3 Onderhandelingsproces en overnameprijs ........................................................................... 14
8.3.1 Praktijk: vermenigvuldigingsfactor...................................................................................................... 14
8.3.2 Een waarschuwing .............................................................................................................................. 14
9 Financiering in het MKB ................................................................................................ 15
9.1 Groei en de behoefte aan externe financiering .................................................................... 15
9.2 Financieringsmogelijkheden MKB ........................................................................................ 15
9.2.1 Besluit Borgstelling Midden- en Kleinbedrijf (BBMKB) ....................................................................... 15
9.2.1 innovatiekrediet .................................................................................................................................. 15
9.2.3 Staatsgarantie ..................................................................................................................................... 15
9.2.4 Durfkapitaal......................................................................................................................................... 15
9.2.5 Regionale ontwikkelingsmaatschapppij (ROM)................................................................................... 16
9.2.6 besluit bijstandverlening zelfstandigen (Bbz) ..................................................................................... 16
9.2.7 Oudedagsreserve ................................................................................................................................ 17
9.2.8 Subsidies ............................................................................................................................................. 17
9.2.9 Fiscale faciliteiten ................................................................................................................................ 17
9.2.10 Microkrediet...................................................................................................................................... 17
9.2.11 Crediteuren als bron van vreemd vermogen .................................................................................... 17
9.2.12 Rekening-courantkrediet .................................................................................................................. 17
9.2.13 De praktijk in het MKB ...................................................................................................................... 18
9.3 Nieuwe financieringsvormen voor het MKB ......................................................................... 18
9.3.1 Gevolgen bankencrisis voor financiering MKB .................................................................................... 18
9.3.2 Crowdfunding ...................................................................................................................................... 18
9.3.3 Kredietunie .......................................................................................................................................... 18
9.3.4 FinTech ................................................................................................................................................ 18
9.3.5 Gestapelde financiering ...................................................................................................................... 18
9.4 Financiële reorganisatie en overnames ................................................................................ 18
9.4.1 Management buy-out en management buy-in ................................................................................... 19
9.4.2 Leveraged buy-out, leveraged buy-in.................................................................................................. 19
9.5 Gang van zaken bij faillissement .......................................................................................... 19
9.5.1 Volgorde van de vorderingen .............................................................................................................. 19
9.5.2 Schuldsanering natuurlijke personen .................................................................................................. 19
9.5.3 Doorstart na faillissement ................................................................................................................... 19
10 Presentatie en beoordeling financieringsaanvraag ...................................................... 20
10.1 De eerste indruk ................................................................................................................ 20
10.2 Financiële onderbouwing kredietaanvraag ......................................................................... 20
10.2.1 Beoordeling kredietaanvraag Demo ................................................................................................. 20
10.2.2 Begroot kasstroomoverzicht DeFex .................................................................................................. 20
10.3 Beoordeling kredietaanvraag door de bank ........................................................................ 21
10.4 Risico-inschatting en risicobeheer ...................................................................................... 21
10.4.1 Calamiteiten ...................................................................................................................................... 22
10.4.2 Onzekerheid over opbrengsten en kosten ........................................................................................ 22
10.4.3 Risicoanalyse ..................................................................................................................................... 22
10.5 Procedures en beslissing over kredietaanvraag .................................................................. 22
Pagina 2 van 22
The benefits of buying summaries with Stuvia:
Guaranteed quality through customer reviews
Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.
Quick and easy check-out
You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.
Focus on what matters
Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!
Frequently asked questions
What do I get when I buy this document?
You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.
Satisfaction guarantee: how does it work?
Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.
Who am I buying these notes from?
Stuvia is a marketplace, so you are not buying this document from us, but from seller juliasamenvattingen. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $5.44. You're not tied to anything after your purchase.
Can Stuvia be trusted?
4.6 stars on Google & Trustpilot (+1000 reviews)
62890 documents were sold in the last 30 days
Founded in 2010, the go-to place to buy study notes for 14 years now