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Commercieel calculeren 2 college 4

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Collegedictaat van het vak Commercieel Calculeren 2 gegeven in het 2e jaar Commerciële Economie (2016/2017) door Vogels aan de Fontys Hogeschool Marketing Management locatie Rachelsmolen te Eindhoven.

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Commercieel calculeren 2
College 4 Jurne Sleddens

Break even point:
Totale opbrengst (TO) = Totale kosten (TK)

Grafische weergave van kosten:




Grafische weergave van break-even punt:




Berekening break-even afzet:
Break-even afzet = C (Constante kosten) / (P (Verkoopprijs) - V (Variabele kosten)

Break-even omzet berekenen mbv dekkingsbijdrage:
100% / dekkingsbijdrage in procent X Constante kosten

Kritische ordergrootte (KOG):
 Omzet per order = Totale kosten per order
 Brutomarge per order = constante kosten + variabele kosten per order

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