Bundel van samenvatting en formuleblad voor Financieel management voor de creatieve sector
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Course
Financieel Management Voor De Creatieve Sector
Institution
Hogeschool Van Amsterdam (HvA)
Book
Financieel management voor de creatieve industrie
Dit document bevat een samenvatting van de tentamenstof voor dit vak. Hierin staan formules, betekenissen, aantekeningen uit college, afbeeldingen, voorbeelden en uitleg van het vak.
FINANCIELE RATIO’S
Liquiditeitsratio’s
1. Netto werkkapitaal = vlottende activa – kort vreemd vermogen
2. Current ratio = vlottende activa / kort vreemd vermogen (norm current ratio tussen 1.5 en 2)
3. Quick ratio = vlottende activa – voorraden / kort vreemd vermogen
Solvabiliteitsratio’s
4. Solvabiliteit = eigen vermogen / totale vermogen x 100% (uitkomst boven 25% is acceptabel)
5. Debt ratio = vreemd vermogen / totale vermogen x 100% (uitkomst onder 75% is acceptabel)
BRUTOWINST
Brutowinst in percentage van de inkoopprijs = brutowinst / inkoopprijs x 100%
Brutowinst in percentage van de verkoopprijs = brutowinst / verkoopprijs x 100%
Brutowinst = omzet – inkoopkosten
BREAK EVEN ANALYSE
Formule break even afzet =
Q = Break even afzet
C = Constante kosten totaal
P = Verkoopprijs per eenheid
V = Variabele kosten per eenheid
Formule break even afzet bij bepaalde winst =
Formule break even omzet = Constante kosten / dekkings% x 100%
Dekkings% = dekkingsbijdrage / 100, dus bij 30% moet je 0,3 invullen in de formule\
Intrinsieke waarde per aandeel = aandelenkapitaal + reserves
aantal aandelen
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