Summary
Financieel management 2 samenvatting (sm&o)
- Course
- Institution
- Book
Uitgebreide samenvatting Financieel management 2. Hf 2-3-4-5-6-
[Show more]
Connected book
Book Title:
Author(s):
- Edition:
- ISBN:
- Edition:
Seller
Follow
Indigoski
Reviews received
Content preview
Financieel management 2Samenvatting
Hoofdstuk 2-3-4-5-6-7-10-12-19-20
Inhoudsopgave
Hoofdstuk 2 Het ondernemingsplan.................................................................................................................... 5
2.2 Het ondernemingsplan.........................................................................................................................................5
2.3 Het investeringsplan.............................................................................................................................................5
2.4 Het financieringsplan............................................................................................................................................5
2.5 De (oprichtings)balans..........................................................................................................................................5
2.6 Startproblemen.....................................................................................................................................................6
2.7 De winst-en-Verliesrekening.................................................................................................................................6
2.8 Ontvangsten, Opbrengsten, kosten en uitgaven..................................................................................................7
2.9 Eigen vermogen en Liquide middelen...................................................................................................................7
Hoofdstuk 3 Ondernemingsvormen..................................................................................................................... 8
3.1 Inleiding................................................................................................................................................................8
3.2 De Eenmanszaak...................................................................................................................................................8
3.3 De vennootschap onder firma..............................................................................................................................8
3.4 het economisch resultaat van de VOF..................................................................................................................8
3.5 De commanditaire vennootschap.........................................................................................................................8
3.6 De Besloten Vennootschap...................................................................................................................................9
3.7 Een CV omzetten in een BV...................................................................................................................................9
3.8 EV en winstverdeling van een BV..........................................................................................................................9
Hoofdstuk 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 kostprijsformule.............................................................................................................................................12
4.6 Bepalen van de totale kosten.............................................................................................................................12
4.7 Variabele en constante kosten in grafiek...........................................................................................................12
4.8 knelpunten..........................................................................................................................................................13
4.9 Differentiële kosten.............................................................................................................................................13
4.10 Directe en indirecte kosten...............................................................................................................................13
4.11 Kostencategorieën............................................................................................................................................13
Hoofdstuk 5 Kostensoorten............................................................................................................................... 15
5.1 Inleiding..............................................................................................................................................................15
5.2 grondstoffen en hulpstoffen...............................................................................................................................15
5.3 Arbeid..................................................................................................................................................................16
5.4 Duurzame productiemiddelen............................................................................................................................16
5.4.1 het af te schrijven bedrag...........................................................................................................................16
5.4.2 Afschrijven met een jaarlijks vast bedrag...................................................................................................16
5.4.3 Afschrijven met een gelijkmatig dalend bedrag.........................................................................................17
5.4.4 Afschrijven met een gelijkmatig dalend percentage..................................................................................17
5.4.5 Afschrijving volgens ‘sum of the year digits’...............................................................................................17
5.4.6 Afschrijven met een vast percentage van de boekwaarde.........................................................................17
5.4.7 Berekening van het afschrijvingspercentage..............................................................................................17
5.4.8 Complementaire kosten..............................................................................................................................17
5.4.9 interestkosten.............................................................................................................................................17
Hoofdstuk 6 Kosten van duurzame productiemiddelen......................................................................................18
6.1 Inleiding..............................................................................................................................................................18
6.2 Kosten van duurzame productiemiddelen..........................................................................................................18
6.3 Bepaling economische gebruiksduur..................................................................................................................18
6.4 Invloed van complementaire kosten en productie.............................................................................................18
6.5 Afschrijven volgens de nettowaarde van de werkeenheden..............................................................................18
6.6 Restwaarde.........................................................................................................................................................18
6.7 Afschrijven met annuïteiten................................................................................................................................18
6.8 het ideaalcomplex...............................................................................................................................................18
Hoofdstuk 7 Capaciteit en bezettingsgraad........................................................................................................ 19
7.1 Inleiding..............................................................................................................................................................19
7.2 Capaciteit............................................................................................................................................................19
7.2.1 Rationele overcapaciteit.............................................................................................................................19
7.2.2 Irrationele overcapaciteit............................................................................................................................19
7.2.3 Initiale overcapaciteit..................................................................................................................................19
, 7.3 Bezettingsgraad..................................................................................................................................................19
7.4 toerekening van capaciteitskosten.....................................................................................................................19
Hoofdstuk 10 Budgettering................................................................................................................................ 20
10.1 Inleiding............................................................................................................................................................20
10.2 Lange en middellange termijn..........................................................................................................................20
10.3 Korte termijn.....................................................................................................................................................20
10.4 Budgetten.........................................................................................................................................................21
10.4.1 Het variabele budget.................................................................................................................................21
10.4.2 het vaste budget.......................................................................................................................................21
10.4.3 Het gemengde budget...............................................................................................................................21
10.4.4 Het flexibele budget..................................................................................................................................21
10.5 Het voortschrijdend budget..............................................................................................................................21
Hoofdstuk 12 Variabele kostencalculatie........................................................................................................... 22
12.1 Inleiding............................................................................................................................................................22
12.2 Berekening vh bedrijfsresultaat (productie is gelijk aan afzet)........................................................................22
12.3 Berekening vh bedrijfsresultaat (productie is NIET gelijk aan afzet)................................................................22
12.4 Vergelijking integrale en variabele kostencalculatie........................................................................................22
12.5 Sluiting op korte termijn...................................................................................................................................23
12.6 incidentele orders.............................................................................................................................................23
12.7 Break-even-analyse..........................................................................................................................................23
12.8 Break-even-analyse bij een handelsonderneming............................................................................................24
Hoofdstuk 19 Activiteit en rentabiliteit.............................................................................................................. 25
19.1 Inleiding............................................................................................................................................................25
19.2 Activiteitskengetallen.......................................................................................................................................25
19.2.1 De gemiddelde voorraad...........................................................................................................................25
19.2.2 Omzetsnelheid van de voorraad en de gemiddelde opslagduur..............................................................25
19.3 Saldo en kredietduur van debiteuren...............................................................................................................26
19.4 Saldo en kredietduur van crediteuren..............................................................................................................26
19.5 Het inkomen van de onderneming...................................................................................................................26
19.6 Rentabiliteit van het vermogen........................................................................................................................27
19.7 De financiële hefboomwerking.........................................................................................................................27
19.8 Bedrijfsrisico en financieel risico.......................................................................................................................27
19.9 De invloed van buitengewone activiteiten op de rentabiliteit..........................................................................27
19.10 Belastingen en rentabiliteit............................................................................................................................28
19.11 De invloed van de omloopsnelheid op de rentabiliteit...................................................................................28
, 19.12 Activiteit en rentabiliteit.................................................................................................................................28
Hoofdstuk 20 Liquiditeit en solvabiliteit............................................................................................................. 29
20.1 Inleiding............................................................................................................................................................29
20.2 Liquiditeit..........................................................................................................................................................29
20.3 Liquiditeitsbegroting.........................................................................................................................................29
20.4 Liquiditeitsbalans..............................................................................................................................................30
20.5 Cash Conversion cycle.......................................................................................................................................30
20.6 Liquiditeitskengetallen......................................................................................................................................31
20.6.1 Netto werkkapitaal....................................................................................................................................31
20.6.2 Current ratio..............................................................................................................................................31
20.6.3 working capital ratio.................................................................................................................................32
20.6.4 Quick ratio.................................................................................................................................................32
20.7 Cash-Break-evenafzet.......................................................................................................................................32
20.8 Solvabiliteit.......................................................................................................................................................32
20.8.1 Solvabiliteit met behulp vd balans............................................................................................................32
20.8.2 Solvabiliteit met behulp van winst-en-verliesrekening............................................................................33
20.9 Kasstroomoverzicht..........................................................................................................................................33
20.9.1 De mutatiebalans......................................................................................................................................33
20.9.2 De staat van herkomst en besteding van middelen.................................................................................33
20.9.3 Voorbereiding van het kasstroomoverzicht..............................................................................................34
20.9.4 Het kasstroomoverzicht............................................................................................................................34
20.10 Aanpassing van de financiele structuur..........................................................................................................34
Aantekeningen uit de les................................................................................................................................... 36
The benefits of buying summaries with Stuvia:
Guaranteed quality through customer reviews
Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.
Quick and easy check-out
You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.
Focus on what matters
Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!
Frequently asked questions
What do I get when I buy this document?
You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.
Satisfaction guarantee: how does it work?
Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.
Who am I buying these notes from?
Stuvia is a marketplace, so you are not buying this document from us, but from seller Indigoski. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $5.07. You're not tied to anything after your purchase.
Can Stuvia be trusted?
4.6 stars on Google & Trustpilot (+1000 reviews)
49051 documents were sold in the last 30 days
Founded in 2010, the go-to place to buy study notes for 15 years now