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Samenvatting Bedrijfseconomie HBO UITGEBREID 2026 + 25 Oefenvragen - Balans Resultatenrekening Ratio's Kostprijs Break-even NCW IRR WACC Financiering Budget 30+ Pagina's

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Bedrijfseconomie HBO
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COMPLETE BEDRIJFSECONOMIE — 30+ PAGINA'S! PRODUCT #250! Balans (activa=passiva, afschrijving!), resultatenrekening (brutowinst → EBIT → EBITDA → netto!), ratio's (current ratio 1,5, quick ratio, solvabiliteit 25%, REV, RTV, hefboomeffect!), kostprijs (integrale, dekkingsbijdrage, break-even!), investeringsselectie (NCW, IRR, WACC + tax shield!), financiering (eigen/vreemd, gouden balansregel, FCF!), budgettering (zero-based, rolling) + variance analysis.

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Samenvatting Bedrijfseconomie — HBO 2026

UITGEBREIDE EDITIE — Balans, Resultatenrekening, Ratio's,
Kostprijs, Investering, Financiering + 25 Oefenvragen

Complete Examenvoorbereiding — Premium Editie — #250 MILESTONE EDITIE


Versie: 2026 — UITGEBREIDE PREMIUM EDITIE 🏆 PRODUCT #250
Geschikt voor: HBO Bedrijfskunde, Accountancy, Finance & Control, Commerciële Economie
Inhoud: Balans + resultatenrekening + ratio's + kostprijs + investering + financiering + 25 oefenvragen
Omvang: 30+ pagina's




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, DEEL 1: JAARREKENING

1.1 Balans

Balans = momentopname van bezittingen en schulden


ACTIVA (links) PASSIVA (rechts)
= WAT heb je? = HOE gefinancierd?


Vaste activa: Eigen vermogen:
- Immaterieel (goodwill) - Aandelenkapitaal
- Materieel (gebouw, auto) - Reserves
- Financieel (deelnemingen) - Onverdeelde winst


Vlottende activa: Vreemd vermogen lang:
- Voorraden - Hypotheek
- Debiteuren (klanten) - Banklening >1 jaar
- Liquide middelen (kas)
Vreemd vermogen kort:
- Crediteuren (leveranciers)
- Belastingschuld
- Bankkrediet <1 jaar


→ ACTIVA = PASSIVA (ALTIJD in balans!)
→ Debet = Credit (dubbel boekhouden!)


Afschrijving:
= Waardevermindering vaste activa over gebruiksduur
Lineair: (aanschaf - restwaarde) / levensduur per jaar
→ Machine €100.000, restwaarde €10.000, 5 jaar:
Afschrijving = (100.000-10.000)/5 = €18.000/jaar
→ Boekwaarde daalt elk jaar met €18.000

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  • bedrijfseconomie
  • hbo
  • uitgebreid
  • balans
  • resultatenrekening
  • ratios
  • kostprijs
  • break even
  • ncw
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  • wacc
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