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Samenvatting Bedrijfseconomie in Balans HAVO 5 - Hoofdstuk 33: regels voor winst-en-verliesrekening

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Duidelijke samenvatting omtrent de belangrijkste termen en onderwerpen. Het bevat verder de begrippen van desbetreffende hoofdstuk en daarnaast wordt er een analyse gegeven per lastig onderwerp met eventuele voorbeelden. Veel succes en natuurlijk veel plezier!

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Hoofdstuk 33: Regels winst-en-verliesrekening
33.1 Algemene regels

2 soorten winst-en-verliesrekening:
- Interne winst-en-verliesrekening
● Doel: informatievoorziening binnen eigen organisatie (dus gedetailleerder)
- Externe winst-en-verliesrekening
● Doel: afleggen van verantwoording
◆ Toelichting:
➔ Op waarderingsgrondslagen vaste activa en voorraden
➔ Op overheadkosten
➢ Omvang salarissen
➢ Omvang sociale lasten
➢ Pensioenlasten
➢ Bezoldiging (inclusief pensioenlasten) en aantal leden
directie en commissarissen

33.2 Modellen

Netto omzet = omzet - verstrekte kortingen
Netto verkoopprijs = prijs na kortingen (ex. btw)

Posten op externe W/V-rekening:
Netto omzet
-/- inkoopwaarde omzet (incl. inkoopkosten)
Bruto omzetresultaat (intern: “brutowinst”)
-/- overheadkosten (verkoopkosten + algemene kosten)
Netto omzetresultaat
+ Financieringsresultaat (int. baten - lasten)
Resultaat uit gewone bedrijfsuitoefening RUGBU
-/- VPB
Netto winst uit gewone bedrijfsuitoefening NUGBU

3 soorten modellen:

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School year
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