3.6.4 Activity Based Costing............................................................16
hoofdstuk 4: Financieel plan................................................................17
4
Wettelijke verplichtingen...............................................................17
4.1
Veranderingen BV en NV.........................................................17
4.1.1
AAnsprakelijkheid oprichters...................................................19
4.1.2
rol van notaris.........................................................................19
4.1.3
De rol van accountant/bedrijfsrevisor.....................................20
4.1.4
Ook voor startende eenmanszaken........................................20
4.1.5
Vennootschap of eenmanszaak?.............................................21
4.1.6
Kosten – uitgaven en opbrengsten – inkomsten............................21
4.2
vaste kosten versus variabele kosten...........................................23
4.3
Directe kosten versus indirecte kosten.........................................24
4.4
opmaak financieel plan.................................................................24
4.5
gebudgetteerde RR.................................................................25
4.5.1
Pagina 1 van 94
1/94
,FINANCIAL MANAGEMENT
SAMENVATTING
1 Hoofdstuk 1: Opstellen van businessplan..............................................3
1.1 Ondernemingsplan..........................................................................4
1.2 Marketingplan.................................................................................4
1.3 Financieel plan................................................................................5
2 Hoofdstuk 2: Relatie tussen plannen en budgetteren...........................5
2.1 Budgetten: onderscheid..................................................................7
3 Hoofdstuk 3: Budgetteren.....................................................................8
3.1 historiek..........................................................................................8
3.2 definites..........................................................................................8
3.3 doelstellingen en strategieën..........................................................9
3.4 zes functies van budgetteren........................................................12
3.5 De budgetcyclus van een handelsonderneming...........................13
3.6 Soorten budgetteringstechnieken.................................................15
3.6.4 Activity Based Costing............................................................16
hoofdstuk 4: Financieel plan................................................................17
4
Wettelijke verplichtingen...............................................................17
4.1
Veranderingen BV en NV.........................................................17
4.1.1
AAnsprakelijkheid oprichters...................................................19
4.1.2
rol van notaris.........................................................................19
4.1.3
De rol van accountant/bedrijfsrevisor.....................................20
4.1.4
Ook voor startende eenmanszaken........................................20
4.1.5
Vennootschap of eenmanszaak?.............................................21
4.1.6
Kosten – uitgaven en opbrengsten – inkomsten............................21
4.2
vaste kosten versus variabele kosten...........................................23
4.3
Directe kosten versus indirecte kosten.........................................24
4.4
opmaak financieel plan.................................................................24
4.5
gebudgetteerde RR.................................................................25
4.5.1
Pagina 1 van 94
1/94
, 4.5.2 liquiditeitenbegroting..............................................................27
4.5.3 balans.....................................................................................29
4.5.4 Budgetteren van de voorraad.................................................33
4.5.5 budgetteren van betalingskrediet voor klanten......................34
4.5.6 Budgetteren betalingskrediet voor leveranciers.....................34
4.5.7 !! Oefeningen pagina 40-48 te doen om alles te begrijpen
(examen oefeningen)..........................................................................35
4.6 investeringsplan............................................................................35
4.6.1 inleiding investeringsanalyse..................................................36
4.6.2 Terugverdientijd......................................................................36
4.7.1 Benadering vanuit rendabiliteit eigen vermogen: financiële
hefboom.............................................................. ..... ..... ..... ..... ..... ..... ..44
benadering vanuit financieel risico: solvabiliteit.....................48
4.7.2
Kredietvormen op Kt...............................................................49
4.7.3
kredietvormen op LT...............................................................52
4.7.4
risicokapitaal...........................................................................61
4.7.5
nieuwe initiatieven om particulier geld naar
4.7.6
ondernemersdromen te laten vloeien.................................................64
5 break-even analyse.............................................................................67
5.1 Formules........................................................................................67
6 ratio-analyse........................................................................................68
6.1 liquiditeit.......................................................................................71
Nettobedrijfskapitaal...............................................................71
6.1.1
Current ratio of liquiditeitsratio in ruime zin...........................71
6.1.2
Quick ratio of liquiditeitsratio in enge zin...............................72
6.1.3
aantal dagen voorraad (adv) en voorraadrotatie....................72
6.1.4
Aantal dagen klantenkrediet (ADK) en de rotatie van de
6.1.5
handelsvorderingen.................................................................. ..... ..... .73
6.1.6 Aantal dagen leverancierskrediet (ADL) en de rotatie van de
handelsschulden.......................................................................... ..... ...73
6.1.7 Netto te financieren periode (NTFP)........................................73
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