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Summary

Samenvatting M&O VWO6 Eenmanszaak deel 2

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Pages
5
Uploaded on
09-03-2017
Written in
2016/2017

Beste student, hierbij een hele overzichtelijke samenvatting van de eenmanszaak deel 2. De nodige formules die je voor je eindexamen moet weten zitten erbij toegevoegd. Ook heb ik alleen de theorie toegevoegd die je moet weten, alle overbodige voorbeelden uit het boek heb ik geschrapt.

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Connected book

Written for

Institution
Secondary school
Level
Course
School year
6

Document information

Summarized whole book?
Yes
Uploaded on
March 9, 2017
Number of pages
5
Written in
2016/2017
Type
Summary

Subjects

Content preview

De eenmanszaak deel 2 Hoofdstuk 1 De functionele kostenindeling

Inkoopkosten: bestelkosten,
telefoonkosten

Verkoopkosten: reclame, loon,
provisie

Financieringskosten: rente,
notariskosten, boete vervroegde
aflossing

Inkoopwaarde van de omzet

Algemene kosten:
administratiekosten, loon directeur,
benzine

Omzet = afzet x verkoopprijs  altijd
EXCLUSIEF btw




Verkoopprijs per product:
Inkoopprijs (exclusief btw)
Opslag brutowinst +
Verkoopprijs

Brutowinst is 40% van de inkoopprijs Brutowinst is 40% van de verkoopprijs
Inkoopprijs 100% Inkoopprijs 40%
Opslag brutowinst 40% + Opslag brutowinst 60% +
Verkoopprijs (exclusief btw) 140% Verkoopprijs (exclusief btw) 100%

Kosten afhankelijk van de omzet:
- inkoopwaarde van de omzet
- inkoopkosten
- vervoerskosten
- verzendkosten

De directie van de onderneming moet een extern
verslag maken, met name ter behoeve van de
belastingdienst, banken en gemeenten.
$7.24
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