Summary
Samenvatting Bedrijfseconomie voor de horeca deel 1, ISBN: 9789052113494 Bedrijfseconomie
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Samenvatting van hoofdstuk 1 t/m 3.
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1 review
By: ilsevanulzen • 2 year ago
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Content preview
Bedrijfseconomie hoofdstuk 1 t/m3
Hoofdstuk 1
Onderneming: een organisatie van arbeid en kapitaal actief in de productie en/of het
aanbieden van goederen en diensten. Gericht op het maken van winst.
Kosten: Alle noodzakelijke offers die een ondernemer moet brengen om productie en
diensten te kunnen voortbrengen.
Productiefactoren/KANO:
Kapitaal Arbeid Natuur Ondernemerstalent
Inventaris Inzet van personeel Grondstoffen van De bepalende factor
Pand eten en drinken die zorgt dat met
behulp van K.A.N. de
onderneming
succesvol wordt
BTW: Belasting Toegevoegde Waarde / Omzetbelasting
BTW 0% BTW 9% BTW 21%
Zaalhuur Voedsel Alcoholhoudende dranken
Alcoholvrije dranken
Logies
Omzet en kosten:
Grove indeling van de kosten
Omzet 100 %
Grondstofkosten (inslag) 30 %
Loonkosten 30 %
Overige kosten 30 %
Winst 10 %
Formules hoofdstuk 1:
Omzet – Kosten = Winst
Afzet x Prijs = Omzet (verkopen)
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