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Financieel Management | het verhaal achter de cijfers | Kees van Alphen Arco Verolme | samenvatting H1 t/m H11 | ISBN: 9789024428380 $3.24
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Financieel Management | het verhaal achter de cijfers | Kees van Alphen Arco Verolme | samenvatting H1 t/m H11 | ISBN: 9789024428380

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Deze samenvatting alle checklists, makkelijk en overzichtelijk in één. Samen met een aantal beschrijvingen en extra toevoegingen. Vanwege een coronabesmetting is dit tentamen verschoven, voor een vergelijkbare tentamens heb ik meerdere 9's gehaald. Deze samenvatting is beknopt en bevat enke...

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  • January 4, 2021
  • 17
  • 2020/2021
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2  reviews

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By: aqailmohammad • 2 year ago

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In this summary, only a few key words have been written down. No text. Really bad and skinny.

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By: tompuijpe • 2 year ago

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Mhhm. I'm afraid the expectations don't quite match the summary. I kept him concise with the most important concepts. I used this summary myself and I got a 9.3 with it. I changed the preview pages from 3 to 5 for a better impression. Also in the description > summary of concepts.

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By: lilcharles88 • 2 year ago

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Short summary and is not entirely complete. Lacks some depth, which makes it superficial.

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By: tompuijpe • 2 year ago

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Thanks for your review! Too bad about the two stars... Glad you gave an extra star. I'm afraid there has been a mismatch in expectations. I just made this summary so that it only states what you need to know to enter the exam properly. It worked really well for me, I got an 8+ with it. Good feedback

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Inhoudsopgave

Inhoudsopgave
Inhoudsopgave............................................................................... 1
H1 Het verhaal achter de cijfers ...................................................... 4
Ondernemingsgebieden: sterk of zwak............................................................................................... 4
Omgevingsfactoren: kans of bedreiging.............................................................................................. 4
Invalshoeken financieel management ................................................................................................ 4

H2 Management accounting ........................................................... 5
Beoordelingscriteria ............................................................................................................................ 5
Managementinformatie ...................................................................................................................... 5
Minimaal benodigde kengetallen .................................................................................................... 5
Planning & control ........................................................................................................................... 5
Geïnteresseerden in managementinformatie..................................................................................... 6
Interne berokkenen ......................................................................................................................... 6
Externe berokkenen ........................................................................................................................ 6
Opbouw financiële administratie ........................................................................................................ 6
Boekstukken .................................................................................................................................... 6
Grootboekkasadministratie............................................................................................................. 6
Overige administraties .................................................................................................................... 7
Belastingen .......................................................................................................................................... 7
Bedrijfseconomische principes............................................................................................................ 8
Soorten variabele kosten ................................................................................................................ 8

H3 winstgevende bedrijfsvoering ................................................... 8
Opbouw van winst-en-verliesrekening ............................................................................................... 8
Stappen voor het bepalen van het resultaat ................................................................................... 8
Afschrijvingsmethode .......................................................................................................................... 9
Beoordelen van de winst-en-verliesrekening...................................................................................... 9
Beoordelen of zichzelf ..................................................................................................................... 9
Overige exploitatie analyses............................................................................................................ 9

H4 De onderneming in balans ......................................................... 9
Opbouw van de balans ........................................................................................................................ 9
Activa ............................................................................................................................................... 9

, Passiva ........................................................................................................................................... 10
Verschillen in waardering voor:......................................................................................................... 10
Soorten balansen............................................................................................................................... 10
Beoordelen van de balans ................................................................................................................. 10
Conclusies uit de balans .................................................................................................................... 10

H5 Cash is king ............................................................................. 11
Kasstroom is opgebouwd uit mutaties van: ...................................................................................... 11
Flexibiliteit vaste activa ..................................................................................................................... 11
Flexibiliteit vlottende activa .............................................................................................................. 11
Flexibiliteit liquide middelen ............................................................................................................. 11
Werkkapitaalmanagement ................................................................................................................ 11
Onderdelen werkkapitaalmanagement ........................................................................................ 12

H6 een samenhangend geheel ...................................................... 12
Samenhang balans, winst-en-verliesrekening en kasstroomoverzicht ............................................. 12
Externe verslaggeving.................................................................................................................... 12

H7 Financiering ............................................................................ 12
Vermogensbehoefte.......................................................................................................................... 12
Samenhangend met vlottende activa ........................................................................................... 12
Samenhangend met vast activa .................................................................................................... 12
Langlopend of kortlopend vermogen ............................................................................................ 13
Gouden financieringsregel ............................................................................................................ 13
Financieringsmogelijkheden.............................................................................................................. 13
Vermogen van eigenaren of participanten ................................................................................... 13
Vermogen verschaft door derden ................................................................................................. 13
Overige bronnen............................................................................................................................ 13
Beoordelingscriteria banken ............................................................................................................. 14

H8 financiële planning .................................................................. 14
Begroten en budgetteren .................................................................................................................. 14
Soorten begrotingen ......................................................................................................................... 14

H9 investeren, koop en verkoop ................................................... 15
Soorten investeringen ....................................................................................................................... 15
Bijkomende kosten en vermogensbeslag bij investeringen .............................................................. 15
Break-evenanalyse ............................................................................................................................ 15
Cashflow ............................................................................................................................................ 15

, Free cashflow .................................................................................................................................... 15
Terugverdientijd ................................................................................................................................ 15
Netto contante waarde ..................................................................................................................... 15
Normaliseren ..................................................................................................................................... 15
Methode van ondernemingswaardering .......................................................................................... 16

H10 financieel adviseurs ............................................................... 16
Soort instellingen............................................................................................................................... 16
Aandachtspunten voor selectie......................................................................................................... 16

H11 metrics .................................................................................. 17

,H1 Het verhaal achter de cijfers

Ondernemingsgebieden: sterk of zwak
Visie, missie & strategie
Marketing & sales
Human resource management
Financiën
Bedrijfsproces

Omgevingsfactoren: kans of bedreiging
(potentiële) afnemers
Concurrenten
Nieuwe toetreders
Substituten
Leveranciers
Partners
Belanghebbende
Externe ontwikkelingen
Invalshoeken financieel management
Financieren
Investeren
Management accounting
Inkomstenstroom
Financial accounting

, H2 Management accounting
Beoordelingscriteria
Winst
Eigen vermogen
Kasstroom (cashflow)

Managementinformatie
Informatiebehoefte

Minimaal benodigde kengetallen
Omzet
Brutowinst
Bedrijfskosten
Nettowinst
Cashflow
Debiteurentermijn
Crediteurentermijn
Voorraadtermijn

Orderportefeuille

Planning & control
Opstellen strategisch plan of business plan
Vertalen naar jaarplannen en begrotingen
Voortgang bijhouden, bijstellen prognoses
Activiteiten en processen bijstellen
Plannen heroverwegen

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