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Samenvatting Te kennen ratios Financiële Analyse van de Onderneming (FAO)

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Alle te kennen ratio's van FAO uit HW. Duidelijk overzichtje, aanrader!

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RATIOS FAO
HOOFDSTUK 5 – TOEGEVOEGDE WAARDE

Bruto toegevoegde waarde per werknemer
bruto toegevoegde waarde
∗waarde van de productie
waarde van de productie
 ∗vaste bedrijfsactiva
vaste bedrijfsactiva
gem. personeelbestand (voltijdse eq)
 Bruto TW marge∗rotatie∗vaste bedrijfsactiva werknemers


Personeelskost per werknemer per jaar
bezoldigingen , sociale lasen en pensioenen
∗gepreseteerde uren
 gepresteerde uren
gem. personeelsbestand (voltijdse eq)
 personeelskost per werknemer per uur∗aantal uren per werknemer per jaar


HOOFDSTUK 6 – RENDABILITEIT

Netto recurrent bedrijfsresultaat na niet-kaskosten

( verkoopprijs∗verkochte eenheden ) −( variabele eenheidskost∗verkochte eenheden ) −vaste bedrijfskosten
 ( P∗Q )−( V∗Q )−F

 Q ( P−V ) −F

Evenwichtsverkoophoeveelheid / neutrale verkoophoeveelheid (Q N)
vaste bedrijfskosten

verkoopprijs−eenheidskost
F

P−V
vaste bedrijfskosten

contributie per eenheid
 stel netto reccurente bedrijfsresultaat gelijk aan nul
 enkel toepasbaar op afzonderlijke producten

Break-even afzet
vaste kosten

verkoopprijs−eenheidskost

Break-even omzet
 BE afzet∗verkoopprijs

Connected book
 image
Hubert Ooghe, Charles van Wymeersch Financiële analyse van de onderneming, 5de ed (2 dln)
Publisher: Unknown ISBN: 9789400008021 Edition: 5

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