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Samenvatting Bedrijfsmanagement
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2020-2021BEDRIJFSMANAGMENT
SAMENVATTING
CHELSEA
HOGENT – TOEGEPASTE INFORMATICA
Jaar 2 – semester 1
, Inhoudsopgave
Situering binnen management ........................................................................................... 3
Duurzaam management .............................................................................................................. 3
Externe omgeving ............................................................................................................................................ 3
Interne omgeving ............................................................................................................................................ 4
Financieel management............................................................................................................... 6
Jaarrekening .................................................................................................................................................... 6
Financiële analyse van de jaarrekening ........................................................................................................... 6
Ontleding “bedrijfsmanagement” ................................................................................................ 6
Business Model Canvas (BMC) ........................................................................................... 7
Analyse van de markt ........................................................................................................ 9
Vraag & aanbod........................................................................................................................... 9
Vragers & aanbieders ontmoeten elkaar op de markten ................................................................................ 9
Vraag ............................................................................................................................................................... 9
Aanbod .......................................................................................................................................................... 10
Martkevenwicht ............................................................................................................................................ 10
Verandering van de vraag – verschuiving van de vraagcurve ....................................................................... 11
Verandering van het aanbod – verschuiving van de aanbodcurve ............................................................... 11
Marktvormen ............................................................................................................................ 12
Volkomen concurrentie ................................................................................................................................. 12
Monopolie ..................................................................................................................................................... 14
Oligopolie ...................................................................................................................................................... 15
Monopolistische concurrentie ...................................................................................................................... 16
Prijsreglementering door de overheid .......................................................................................................... 17
Kostensoorten ..................................................................................................................18
Kostenbegrippen ....................................................................................................................... 18
Kosten............................................................................................................................................................ 18
Waarom kostenberekening? ......................................................................................................................... 19
De standaardkostprijsberekening ................................................................................................................. 19
Kostensoorten ........................................................................................................................... 19
1. De kosten van grond- en hulpstoffen .................................................................................................... 19
2. Loonkosten ............................................................................................................................................ 19
3. Kosten van duurzame productiemiddelen ............................................................................................ 20
4. Kosten van de grond .............................................................................................................................. 21
5. Kosten van diensten en derden ............................................................................................................. 21
6. Kosten van de belastingen..................................................................................................................... 21
7. Interestkosten ....................................................................................................................................... 22
Constante & variabele kosten ....................................................................................................................... 22
Directe & indirecte kosten ............................................................................................................................ 26
Kostencalculatie ...............................................................................................................30
Pagina 1 van 39
, Integrale kostencalculatie / full costing ..................................................................................... 30
Variabele kostencalculatie / direct costing ................................................................................ 31
Break-even analyse ................................................................................................................... 32
Investeringsvraagstukken .................................................................................................33
Inleiding .................................................................................................................................... 33
Continuïteitskring .......................................................................................................................................... 33
Rentabiliteit (verkoopmarge) ....................................................................................................................... 33
Balans ............................................................................................................................................................ 33
Exploitatiecyclus van een onderneming ........................................................................................................ 34
Nettobedrijfskapitaal..................................................................................................................................... 34
Liquiditeit (current ratio) ............................................................................................................................... 34
Cashflow (kasstroom) ................................................................................................................ 35
Investeringen beoordelen.......................................................................................................... 35
Wat is investeren? ......................................................................................................................................... 35
Investeringen selecteren ............................................................................................................................... 35
Pagina 2 van 39
, Samenvatting duurzaam managment
Situering binnen management
Duurzaam management
Een organisatie die wilt voortbestaan streeft naar continuïteit. Producten
Continuïteitscirkel
ð Bouwstenen die ondernemingen
helpen dit doel te realiseren klanten-
competenties
behoeften
Stake-
waardecreatie
holders
Externe omgeving
D Demografische
trend
E Economische
trends
Destep analyse
S Sociale trends Voorbeeld
Thomas Coock die pakketreizen begon te
organiseren,
T Technologische
trends Meer en meer mensen gingen wegens internet zelf
reizen plannen, ze zijn niet meegeëvolueerd met
wensen van klant
E Ecologische
trends
P Politieke trends
Demografisch Economisch Sociaal Technologisch Ecologisch Politiek
• Opleiding bevolking • Cycli • Inkomensverdeling • Overheidssteun • Milieufactoren • Wetgeving
• Gezinssamenstelling • Trends in de groei van • Sociaal mobiliteit onderzoek • Recyclingaspecten • Milieuwetgeving
• Bevolkingsdichtheid het BBP • Verandering in ifestyle • Overheidsaandacht • Energie • Belastingspolitiek
• Verstedelijkingsgraad • Beschikbaarheid van • Consumentisme technologie • Drukkingsgroepen • Arbeidsrecht
• Migratiepatronen geld • Houding vs werk • Aandacht van • Opwarming aarde • Handelsverdragen
• Inflatie ondernemingen voor
• Vergrijzing • Houding vs vrije tijd • ... • Politieke stabiliteit
• Werkloosheid technologie
• ... • ... • ...
• Besteedbaar inkomen • Nieuwe ontdekkingen &
ontwikkelingen
• Beschikbaarheid van
energie • Snelheid
technologietransfer
• Energiekosten
• Snelheid verouderen
• ...
technologie
• ...
Pagina 3 van 39
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