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Samenvatting Bedrijfseconomie het resultaat 5HAVO

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Samenvatting Bedrijfseconomie het resultaat 5HAVO

Level
HAVO
Course
Bedrijfseconomie

Content preview

Bedrijfseconomie


H4 De dienstenonderneming
Omzetdienstenonderneming
Tarief per gewerkt uur: gefactureerd tarief= arbeidsuurtarief + opslag overige
bedrijfskosten
Omzet —
— gefactureerd tarief* aantal gewerkte uren

Winst ZZP/eenmanszaak
Nettowinst omzet - bedrijfskosten
Omzet= gefactureerd tarief * Qu
Nettowinst = arbeidstarief * Qu

WinstBV
Nettowinst = omzet - bedrijfskosten
Omzet —— gefactureerd tarief* Qu
Bedrijfskosten = arbeidsuurtarief + opslag bedrijfskosten
Nettowi ns t = winstopslag * Qu

Variabelekostencalculatie
Totale dekkingsbijdrage = omzet — totale variabele kosten
Nettowinst = totale dekkingsbijdrage — totale Constante kosten
Dekkingsbijdrage is het verschil tussen de omzet en de variabele kosten 0f het verschil
tussen de verkoopprijs en de variabele kosten


Voorcalculatorisch: begroot ,verwacht
Nacalculatorisch: werkelijk,gerealiseerd

Verschillenanalyse
Hoeveelheidsverschilvariabele kosten= (begrote hoeveelheid —werkelijke hoeveelheid)
* begrote prijs
Prijsverschilvariabele kosten= (begrote prijs- werkelijke prijs) * werkelijke hoeveelheid



Breakeven
Breakeven afzet is quitte spelen
BEA isbijTO isTK
BEA= Constantekosten / (p -v)
Break even omzet = break even afzet * verkoopprijs

Onderneming met een groot assortimentkunnen de break even afzetnietberekenen,
dan werkje met de variabelekostendie een percentagevan de omzetzijn. Danreken
je direct de BEO uit:


Stel de variabele kosten bedragen 65% Van de omzet uit,en CK is 500 „000
Dekkingsbijdrage isdan 100-65 = 35
500 .OOOterugverdienen
35% is 500.000
500.000,'35* 100= 1.428.671,43
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Institution
Secondary school
Level
HAVO
Course
Bedrijfseconomie
School year
5

Document information

Uploaded on
March 28, 2024
Number of pages
3
Written in
2023/2024
Type
SUMMARY

Subjects

  • bedrijfseconomie
  • het resultaat
  • beco
  • 5havo
  • samenvatting bedrijfseconomie het resultaat 5havo
  • samenvatting
  • havo
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