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Bijlage 1 - berekeningen hoofdstuk 3 $3.21
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Bijlage 1 - berekeningen hoofdstuk 3

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Dit betreffen de berekeningen behorend bij de eindopdracht Masterclass Financieel Management

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  • June 6, 2020
  • 13
  • 2019/2020
  • Other
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Situatie make 0 1
2018
Ingaande kasstroom:
Rest opbrengst machine
Omzet - 807,500
- 807,500

Uitgaande kasstroom:
Aanschaf machine -900,000 -
Personeelskosten - -200,000
Productiekosten (variabel) - -361,000
-900,000 -561,000

-900,000 246,500

Vennootschapsbelasting last boekjaar -375

Kasstroom -900,000 246,125

Netto contante waarde (vermogenskostenvoet) -900,000 227,894




0 1
Situatie Buy 2018

Ingaande kasstroom:
Omzet 807,500
807,500

Uitgaande kasstroom:
Vaste kosten (personeel) -200,000
Variabele kosten -722,000
-922,000

-114,500

Vennootschapsbelastingbate boekjaar 49,875

Kasstroom -64,625

Contante waarde (vermogenskostenvoet) -106,019




Investeringsbeslissing: Make Buy

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