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Elementaire kennis bedrijfseconomie

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dit is een samenvatting met alle berekeningen van hoofdstuk 8 tot en met hoofdstuk 9.2

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July 8, 2021
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Written in
2020/2021
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Samenvatting bedrijfseconomie hoofdstuk 8 en 9.2

Verkoopprijs en BTW berekeningen

Commerciële kostprijs € ………… 100%
Brutowinst € …………
Verkoopprijs exclusief btw € …………

Verkoopprijs exclusief btw € ………… 100% € ……… 100%
Btw € ………… 9% + € ………. 21%
Verkoopprijs inclusief btw € ………… 109% € ………. 121%

Commerciële kostprijs is gelijk aan inkoopprijs

Berekening omzet inclusief btw

Omzet exclusief btw € ………… 100% € …………. 100%
Btw € ………... 9% € …………. 21%
Omzet inclusief btw € ………… 109% € ………….. 121%

Inkoopfactuurprijs (inkoopprijs inclusief btw)

Inkoopprijs exclusief btw € ……….. 100% € ………… 100%
Btw € ……….. 9% € ………… 21%
Inkoopprijs inclusief btw € ……….. 109% € ………… 121%

Investeren

Beginvoorraad € …………..
Inkopen € ………….. +
€ …………..
Eindvoorraad € ………….. -
Inkoopprijs van de omzet € …………..

Brutowinstpercentage/ omzet en bruto-omzet

Omzet € …………..
Inkoopwaarde van de omzet € ………….. -
Brutowinst € …………..

Exploitatiekosten en nettowinst
Brutowinst € …………..
Exploitatiekosten € ………….. -
Nettowinst € …………..

Brutowinst: 40% x € 800.000 € 320.000

Exploitatiekosten:
Huisvestingkosten 4% x € 800.000 € 32.000
Loonkosten 3% x € 800.000 € 24.000
Kasten afschrijving en interest 2% x € 800.000 € 16.000
Overige exploitatiekosten 1% x € 800.000 € 8.000
Totale exploitatiekosten € 80.000 -
Verwachte nettowinst € 240.000
$7.85
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