Samenvatting Business simulation

Berekeningen Bedrijfseconomie tentamen 2023..................................................................................2
HOTS informatie....................................................................................................................................3
Balance – Balance sheet........................................................................................................................3
ROI – return on investment...................................................................................................................4
Resultatenrekening – Income statement...............................................................................................4
Kasstroomoverzicht – Cashflow.............................................................................................................5
Source & use..........................................................................................................................................5
Verbanden tussen de balans, statement of income en cashflow..........................................................6
Solvabiliteit............................................................................................................................................6
EBT (income before taxes).....................................................................................................................6
Direct kosten.........................................................................................................................................6
Indirecte kosten.....................................................................................................................................6
GOP........................................................................................................................................................7
GOPPAR.................................................................................................................................................7
Generiek strategie van Porter................................................................................................................7
Staff turnover – personeelsomloop.......................................................................................................8
Revenu management.............................................................................................................................8
HUBBART...............................................................................................................................................8
STR – star report....................................................................................................................................8
Break even management – cost volume analysis - food........................................................................9
CAPEX – INVESTEREN...........................................................................................................................10
Budgetteren.........................................................................................................................................12

, Berekeningen Bedrijfseconomie tentamen 2023
ADR – Dagelijkse kamerprijs

 Omzet van de kamers/ aantal bezette kamers

Occupancy % - Bezettingsgraad

 Bezette kamers/ beschikbare kamers * 100%

Revpar – Omzet per beschikbare kamer

 Occupancy % * ADR of ARR/ 100% = Revpar
 Omzet rooms/ beschikbare kamers (dagen x kamers) = Revpar

Solvabiliteit – Bepaald de gezondheid van de organisatie. 25% en 40% is goed

 Eigen vermogen/ totaal vermogen * 100%

GOP – Gross operating profit – Brutobedrijfsresultaat

 Income before fixed charges
 Bedrijfsresultaat

GOPPAR – Gross operating profit per available room – Brutobedrijfsresultaat

 Bruto operationele winst/ beschikbare kamers
 GOP/ beschikbare kamers

Resultaat – resultaat van een periode

 Omzet – kosten = resultaat

Afschrijvingen – depricitiations

 EBT (earning before taxes) - SOS (net operating income) = Afschrijvingen

Solvabiliteit – geeft aan of het een gezonde organisatie is

 Eigen vermogen/ totaal vermogen * 100% = solvabiliteit

Current Ratio

 Vlottende activa/ kort vreemd vermogen

Quick Ratio – zonder voorraden

 Vlottende activa – voorraden/ kort vreemd vermogen

EBT

 Earning before fixed charges/ total revenu * 100