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Samenvatting Bedrijfseconomie HBO MEGA UITGEBREID 2026 + 30 Oefenvragen - Balans Resultatenrekening Kostprijs ABC Break-even NCW IRR Financiering Ratio's DuPont Hefboomeffect 35+ Pagina's

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COMPLETE BEDRIJFSECONOMIE IN 35+ PAGINA'S — VAN BALANS TOT DUPONT! Bedrijfseconomie is HET kernvak van elke business-opleiding. Van balans tot ratio's, van break-even tot NCW. 35+ pagina's, 30 oefenvragen! INHOUD: Balans (activa/passiva, vast/vlottend), afschrijvingen (lineair + degressief), resultatenrekening (omzet→EBIT→nettoresultaat), kosten (vast/variabel, break-even BEP, dekkingsbijdrage), kostprijsberekening (opslagmethode + ABC), investeringsselectie (TVT + NCW + IRR — NCW is BESTE!), financiering (EV vs. VV + hefboomeffect), werkkapitaal + cash conversion cycle, ratio's (current/quick/solvabiliteit/REV/RTV/DuPont). HBO Bedrijfskunde, Accountancy, Finance, MER, CE, SPD

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Samenvatting Bedrijfseconomie — HBO 2026

💰 MEGA UITGEBREIDE EDITIE — Balans, Resultatenrekening,
Kostprijsberekening, Investering, Financiering, Ratio's + 30
Oefenvragen

Complete Examenvoorbereiding — PREMIUM EXTENDED 35+ Pagina's


Versie: 2026 — MEGA UITGEBREIDE PREMIUM EDITIE 💰
Geschikt voor: HBO Bedrijfskunde, Accountancy, Finance & Control, MER, CE, SPD
Inhoud: Balans + resultaat + kostprijs + investering + financiering + ratio's + 30 oefenvragen
Omvang: 35+ pagina's
Prijs: €15,99




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, DEEL 1: DE BALANS

1.1 Wat is een Balans?

Balans = momentopname van bezittingen en schulden op 1 datum


ACTIVA (links) = PASSIVA (rechts)


ACTIVA: waar is het geld NAARTOE?
├── Vaste activa (>1 jaar)
│ ├── Immaterieel: goodwill, patenten, licenties
│ ├── Materieel: gebouwen, machines, inventaris
│ └── Financieel: deelnemingen, langlopende leningen u/g
└── Vlottende activa (<1 jaar)
├── Voorraden: grondstoffen, onderhanden werk, gereed product
├── Debiteuren: klanten die nog moeten betalen
├── Overige vorderingen
└── Liquide middelen: kas + bank


PASSIVA: waar komt het geld VANDAAN?
├── Eigen vermogen
│ ├── Aandelenkapitaal (gestort)
│ ├── Reserves (winst niet uitgekeerd)
│ └── Resultaat lopend boekjaar
└── Vreemd vermogen
├── Langlopend (>1 jaar): hypotheek, obligatielening
└── Kortlopend (<1 jaar): crediteuren, belasting, rente

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