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Samenvatting financieel management 2 1 tm 5
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Samenvatting studieboek Bedrijfseconomie voor het hbo van Edward van Balen, Arco Verolme (1 tm 5) - ISBN: 9789024408597, Druk: 4, Uitgavejaar: -
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1,Inhoud
2. Het ondernemingsplan.......................................................................................................................4
2.2 Het ondernemingsplan.................................................................................................................4
2.3 het investeringsplan.....................................................................................................................5
2.4 Het financieringsplan....................................................................................................................6
2.5 De oprichtingsbalans....................................................................................................................6
2.6 Startproblemen............................................................................................................................6
2.7 De winst-en-verliesrekening.........................................................................................................6
2.8 Ontvangsten, opbrengsten, kosten en uitgaven...........................................................................7
2.9 Verandering eigen vermogen en liquide middelen.......................................................................7
2.10 De waardekringloop...................................................................................................................7
3. Ondernemingsvormen........................................................................................................................8
3.2 De eenmanszaak...........................................................................................................................8
3.3 De vennootschap onder firma......................................................................................................8
3.4 Het economisch resultaat van de vennootschap onder firma......................................................8
3.5 De commanditaire vennootschap.................................................................................................8
3.6 De besloten vennootschap...........................................................................................................9
3.7 Een CV omzetten in een BV..........................................................................................................9
3.8 Eigen vermogen en winstverdeling van een BV............................................................................9
4. Kostenindelingen en kostprijs...........................................................................................................11
4.1 Inleiding......................................................................................................................................11
4.2 Variabele kosten.........................................................................................................................12
4.3 Constante kosten........................................................................................................................12
4.4 De normale productie.................................................................................................................12
4.5 De kostenprijsformule................................................................................................................12
4.6 Bepalen van de totale kosten.....................................................................................................13
4.7 Variabele en constante kosten in grafieken................................................................................13
4.8 Knelpunten.................................................................................................................................14
4.9 Differentiële kosten....................................................................................................................14
4.10 Directe en indirecte kosten.......................................................................................................14
4.11 Kostencategorieën....................................................................................................................15
5. Kostensoorten..................................................................................................................................18
5.2 Grondstoffen en hulpstoffen......................................................................................................18
5.3 Arbeid.........................................................................................................................................18
5.4 Duurzame productiemiddelen....................................................................................................19
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, 5.4.1 Het af te schrijven bedrag..................................................................................................19
5.4.2 Afschrijven met jaarlijks vast bedrag.................................................................................19
5.4.3 Afschrijven met gelijkmatig dalende bedragen.................................................................19
5.4.4 Afschrijven met een gelijkmatig bepalen percentage........................................................19
5.4.5 Afschrijvingen op basis van de ‘sum of the year digits’.....................................................20
5.4.6 Afschrijvingen met een vast percentage van de boekwaarde...........................................20
5.4.7 Berekening van het afschrijvingspercentage.....................................................................20
5.4.8 Complementaire kosten....................................................................................................20
5.4.9 Interestkosten...................................................................................................................20
5.5 Circulaire economie....................................................................................................................20
5.5.1 Grondstoffen.....................................................................................................................20
5.5.2 Consumentenproducten....................................................................................................20
5.5.3 Duurzame productiemiddelen...........................................................................................21
6. Kosten van duurzame productiemiddelen........................................................................................22
6.1 Inleiding......................................................................................................................................22
6.2 Kosten van duurzame productiemiddelen..................................................................................22
6.3 Bepaling economische gebruiksduur..........................................................................................22
6.4 Invloed van complementaire kosten en productie.....................................................................22
6.5 Afschrijvingen volgens de nettowaarde van de werkeenheden.................................................22
6.6 Restwaarde.................................................................................................................................22
6.7 Afschrijvingen met annuïteiten...................................................................................................22
6.7.1 De restwaarde is nihil........................................................................................................22
6.7.2 De restwaarde is positief...................................................................................................23
6.7.3 De restwaarde is negatief..................................................................................................23
6.8 Het ideaalcomplex......................................................................................................................23
10. variabele kostencalculatie..............................................................................................................24
10.1 Inleiding....................................................................................................................................24
10.2 Berekening van het bedrijfsresultaat (productie is gelijk aan de afzet)....................................24
10.3 Berekening van het bedrijfsresultaat (productie is niet gelijk aan de afzet).............................24
10.4 Vergelijking integrale en variabele kostencalculatie.................................................................24
10.5 Sluiting op korte termijn...........................................................................................................24
10.6 Incidentele orders.....................................................................................................................24
10.7 Break-even-analyse..................................................................................................................25
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