,Inhoudsopgave
1 Onderneming........................................................................................................................................................... 5
Oriëntatie ..................................................................................................................................................................6
Kennis .........................................................................................................................................................................7
Routine .................................................................................................................................................................... 12
Praktijk.................................................................................................................................................................... 16
Integrale casus ..................................................................................................................................................... 17
Test je kennis en inzicht .................................................................................................................................. 18
2 Opbrengsten en kosten, inkomsten en uitgaven ................................................................................... 19
Oriëntatie ............................................................................................................................................................... 20
Kennis ...................................................................................................................................................................... 21
Routine .................................................................................................................................................................... 27
Praktijk.................................................................................................................................................................... 30
Integrale casus ..................................................................................................................................................... 34
Test je kennis en inzicht .................................................................................................................................. 36
3 Kosten van grond- en hulpstoffen ............................................................................................................... 37
Oriëntatie ............................................................................................................................................................... 38
Kennis ...................................................................................................................................................................... 39
Routine .................................................................................................................................................................... 42
Praktijk.................................................................................................................................................................... 47
Integrale casus ..................................................................................................................................................... 50
Test je kennis en inzicht .................................................................................................................................. 52
4 Kosten van arbeid............................................................................................................................................... 53
Oriëntatie ............................................................................................................................................................... 54
Kennis ...................................................................................................................................................................... 55
Routine .................................................................................................................................................................... 61
Praktijk.................................................................................................................................................................... 66
Integrale casus ..................................................................................................................................................... 71
Test je kennis en inzicht .................................................................................................................................. 73
Uitwerkingen Elementaire bedrijfseconomie 1 2
,5 Kosten van duurzame productiemiddelen............................................................................................... 74
Oriëntatie ............................................................................................................................................................... 75
Kennis ...................................................................................................................................................................... 76
Routine .................................................................................................................................................................... 80
Praktijk.................................................................................................................................................................... 84
Integrale casus ..................................................................................................................................................... 88
Test je kennis en inzicht .................................................................................................................................. 89
6 Overige kostensoorten ..................................................................................................................................... 90
Oriëntatie ............................................................................................................................................................... 91
Kennis ...................................................................................................................................................................... 92
Routine .................................................................................................................................................................... 96
Praktijk................................................................................................................................................................. 100
Integrale casus .................................................................................................................................................. 103
Test je kennis en inzicht ............................................................................................................................... 105
7 Constante en variabele kosten ....................................................................................................................106
Oriëntatie ............................................................................................................................................................ 107
Kennis ................................................................................................................................................................... 108
Routine ................................................................................................................................................................. 114
Praktijk................................................................................................................................................................. 123
Integrale casus .................................................................................................................................................. 126
Test je kennis en inzicht ............................................................................................................................... 128
8 Directe en indirecte kosten ..........................................................................................................................129
Oriëntatie ............................................................................................................................................................ 130
Kennis ................................................................................................................................................................... 131
Routine ................................................................................................................................................................. 133
Praktijk................................................................................................................................................................. 137
Integrale casus .................................................................................................................................................. 139
Test je kennis en inzicht ............................................................................................................................... 140
Uitwerkingen Elementaire bedrijfseconomie 1 3
, 9 Bedrijfsresultaten .............................................................................................................................................141
Oriëntatie ............................................................................................................................................................ 142
Kennis ................................................................................................................................................................... 143
Routine ................................................................................................................................................................. 150
Praktijk................................................................................................................................................................. 157
Integrale casus .................................................................................................................................................. 160
Test je kennis en inzicht ............................................................................................................................... 163
10 Break-evenanalyse ...........................................................................................................................................164
Oriëntatie ............................................................................................................................................................ 165
Kennis ................................................................................................................................................................... 166
Routine ................................................................................................................................................................. 170
Praktijk................................................................................................................................................................. 176
Integrale casus .................................................................................................................................................. 180
Test je kennis en inzicht ............................................................................................................................... 182
Uitwerkingen Elementaire bedrijfseconomie 1 4
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