TAAK 3.2 ASM – CASE: INVESTERING IN DE SS ROTTERDAM DOOR WOONINGBOUW VERENIGING WOONBRON
KOSTEN /UITGAVEN
AANSCHAF Aankoop schip 1,800,000
Verbouwing schip 22,200,000
TOTALE initiële investeringskosten 2005: 24,000,000 in 2005
U hoeft ter bepaling van de cashflows en de berekening van de investeringsselectiecriteria alleen de geel gearceerde cellen in te vullen. In de overige cellen zijn de rekenregels reeds door het cursusteam aangebracht.
Operationele kasstroom JAAR 1 JAAR 2 JAAR 3 JAAR 4 JAAR 5 JAAR 6 JAAR 7 JAAR 8 JAAR 9 JAAR 10 JAAR 11 JAAR 12 JAAR 13 JAAR 14 JAAR 15 JAAR 16 JAAR 17 JAAR 18 JAREN 19 JAAR 20
Woon- en hotelvoorzieningen
- Foyers de jeunesse
Huuropbrengst 255,000 255,000 255,000 255,000 255,000 255,000 255,000 255,000 255,000 255,000 255,000 255,000 255,000 255,000 255,000 255,000 255,000 255,000 255,000 255,000
Variabele kosten 89,250 89,250 89,250 89,250 89,250 89,250 89,250 89,250 89,250 89,250 89,250 89,250 89,250 89,250 89,250 89,250 89,250 89,250 89,250 89,250
Vaste kosten 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000
- Short stay-functie
Kameropbrengst 5,775,000 5,775,000 5,775,000 5,775,000 5,775,000 5,775,000 5,775,000 5,775,000 5,775,000 5,775,000 5,775,000 5,775,000 5,775,000 5,775,000 5,775,000 5,775,000 5,775,000 5,775,000 5,775,000 5,775,000
Variabele kosten 2,598,750 2,598,750 2,598,750 2,598,750 2,598,750 2,598,750 2,598,750 2,598,750 2,598,750 2,598,750 2,598,750 2,598,750 2,598,750 2,598,750 2,598,750 2,598,750 2,598,750 2,598,750 2,598,750 2,598,750
Vaste kosten 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000
Horeca faciliteiten
- Restaurants
Omzet 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000
Variabele kosten 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000
- Feestzalen
Omzet 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000
Variabele kosten 1,016,400 1,016,400 1,016,400 1,016,400 1,016,400 1,016,400 1,016,400 1,016,400 1,016,400 1,016,400 1,016,400 1,016,400 1,016,400 1,016,400 1,016,400 1,016,400 1,016,400 1,016,400 1,016,400 1,016,400
- Terrassen en bars
Omzet 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000
Variabele kosten 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000
Vaste kosten totaal horeca 330,000 330,000 330,000 330,000 330,000 330,000 330,000 330,000 330,000 330,000 330,000 330,000 330,000 330,000 330,000 330,000 330,000 330,000 330,000 330,000
Theater en congresfaciliteiten en excursies
- Congressen en theater
Omzet 2,025,000 2,025,000 2,025,000 2,025,000 2,025,000 2,025,000 2,025,000 2,025,000 2,025,000 2,025,000 2,025,000 2,025,000 2,025,000 2,025,000 2,025,000 2,025,000 2,025,000 2,025,000 2,025,000 2,025,000
Variabele kosten 1,113,750 1,113,750 1,113,750 1,113,750 1,113,750 1,113,750 1,113,750 1,113,750 1,113,750 1,113,750 1,113,750 1,113,750 1,113,750 1,113,750 1,113,750 1,113,750 1,113,750 1,113,750 1,113,750 1,113,750
Vaste kosten 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000
- Excursies en rondleidingen
Omzet 180,000 180,000 180,000 180,000 180,000 180,000 180,000 180,000 180,000 180,000 180,000 180,000 180,000 180,000 180,000 180,000 180,000 180,000 180,000 180,000
Totale bedrijfsresultaat:
geschatte omzet 13,383,000 13,383,000 13,383,000 13,383,000 13,383,000 13,383,000 13,383,000 13,383,000 13,383,000 13,383,000 13,383,000 13,383,000 13,383,000 13,383,000 13,383,000 13,383,000 13,383,000 13,383,000 13,383,000 13,383,000
Variabele kosten 6,828,150 6,828,150 6,828,150 6,828,150 6,828,150 6,828,150 6,828,150 6,828,150 6,828,150 6,828,150 6,828,150 6,828,150 6,828,150 6,828,150 6,828,150 6,828,150 6,828,150 6,828,150 6,828,150 6,828,150
Vaste kosten 2,370,000 2,370,000 2,370,000 2,370,000 2,370,000 2,370,000 2,370,000 2,370,000 2,370,000 2,370,000 2,370,000 2,370,000 2,370,000 2,370,000 2,370,000 2,370,000 2,370,000 2,370,000 2,370,000 2,370,000
Untitled 02/21/2023 10:23:57
, A B C D E F G H I J
1 Excel sjabloon opdracht 4.4.1 De investering in de SS Rotterdam geanalyseerd U hoeft ter bepaling van de cashflows en de berekening van de investeringsselectiecriter
2 (bedragen x €1000,-; bij de bedragen die automatisch worden overgenomen De groen gearceerde rij cellen bevat de kasstromen die u als basis voor uw berekeningen
3 uit het werkblad 'berekeningen' is dit reeds geschied)
4 OMSCHRIJVING T= 0 JAAR 1 JAAR 2 JAAR 3 JAAR 4 JAAR 5 JAAR 6 JAAR 7 JAAR 8
5
6 Initiële investeringsuitgave 24,000
7 aankoop en initiële verbouwing (EV en VV) Woonbron -12,000
8 aandeel derden (Eurobalance; Ev en VV) -12,000
9
10 Operationele kasstroom
11 geschatte omzet 13,383 13383 13383 13383 13383 13383 13383 13383
12 Variabele kosten 6828 6828 6828 6828 6828 6828 6828 6828
13 Vaste kosten 2370 2370 2370 2370 2370 2370 2370 2370
14 Overige vaste kosten (ligplaats) 350 350 350 350 350 350 350 350
15 afschrijvingen 700 700 700 700 700 700 700 700
16 EBIT 3135 3135 3135 3135 3135 3135 3135 3135
17 Interestkosten 600 600 600 600 600 600 600 600
18 Resultaat voor belastingen 2535 2535 2535 2535 2535 2535 2535 2535
19 Te betalen vennootschapsbelasting (Vpb) 634 634 634 634 634 634 634 634
20 Resultaat na Vpb 1901 1901 1901 1901 1901 1901 1901 1901
21 Correctie Afschrijvingen 700 700 700 700 700 700 700 700
22 Operationele kasstroom 2601 2601 2601 2601 2601 2601 2601 2601
23
24 Beëindigingskasstroom
25 Restwaarde schip
26 Belastingeffecten verschil boekwaarde marrktwaarde
27 Beëindigingskasstroom
Untitled 02/21/2023 10:23:57 -2-
KOSTEN /UITGAVEN
AANSCHAF Aankoop schip 1,800,000
Verbouwing schip 22,200,000
TOTALE initiële investeringskosten 2005: 24,000,000 in 2005
U hoeft ter bepaling van de cashflows en de berekening van de investeringsselectiecriteria alleen de geel gearceerde cellen in te vullen. In de overige cellen zijn de rekenregels reeds door het cursusteam aangebracht.
Operationele kasstroom JAAR 1 JAAR 2 JAAR 3 JAAR 4 JAAR 5 JAAR 6 JAAR 7 JAAR 8 JAAR 9 JAAR 10 JAAR 11 JAAR 12 JAAR 13 JAAR 14 JAAR 15 JAAR 16 JAAR 17 JAAR 18 JAREN 19 JAAR 20
Woon- en hotelvoorzieningen
- Foyers de jeunesse
Huuropbrengst 255,000 255,000 255,000 255,000 255,000 255,000 255,000 255,000 255,000 255,000 255,000 255,000 255,000 255,000 255,000 255,000 255,000 255,000 255,000 255,000
Variabele kosten 89,250 89,250 89,250 89,250 89,250 89,250 89,250 89,250 89,250 89,250 89,250 89,250 89,250 89,250 89,250 89,250 89,250 89,250 89,250 89,250
Vaste kosten 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000
- Short stay-functie
Kameropbrengst 5,775,000 5,775,000 5,775,000 5,775,000 5,775,000 5,775,000 5,775,000 5,775,000 5,775,000 5,775,000 5,775,000 5,775,000 5,775,000 5,775,000 5,775,000 5,775,000 5,775,000 5,775,000 5,775,000 5,775,000
Variabele kosten 2,598,750 2,598,750 2,598,750 2,598,750 2,598,750 2,598,750 2,598,750 2,598,750 2,598,750 2,598,750 2,598,750 2,598,750 2,598,750 2,598,750 2,598,750 2,598,750 2,598,750 2,598,750 2,598,750 2,598,750
Vaste kosten 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000
Horeca faciliteiten
- Restaurants
Omzet 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000
Variabele kosten 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000
- Feestzalen
Omzet 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000
Variabele kosten 1,016,400 1,016,400 1,016,400 1,016,400 1,016,400 1,016,400 1,016,400 1,016,400 1,016,400 1,016,400 1,016,400 1,016,400 1,016,400 1,016,400 1,016,400 1,016,400 1,016,400 1,016,400 1,016,400 1,016,400
- Terrassen en bars
Omzet 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000
Variabele kosten 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000
Vaste kosten totaal horeca 330,000 330,000 330,000 330,000 330,000 330,000 330,000 330,000 330,000 330,000 330,000 330,000 330,000 330,000 330,000 330,000 330,000 330,000 330,000 330,000
Theater en congresfaciliteiten en excursies
- Congressen en theater
Omzet 2,025,000 2,025,000 2,025,000 2,025,000 2,025,000 2,025,000 2,025,000 2,025,000 2,025,000 2,025,000 2,025,000 2,025,000 2,025,000 2,025,000 2,025,000 2,025,000 2,025,000 2,025,000 2,025,000 2,025,000
Variabele kosten 1,113,750 1,113,750 1,113,750 1,113,750 1,113,750 1,113,750 1,113,750 1,113,750 1,113,750 1,113,750 1,113,750 1,113,750 1,113,750 1,113,750 1,113,750 1,113,750 1,113,750 1,113,750 1,113,750 1,113,750
Vaste kosten 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000
- Excursies en rondleidingen
Omzet 180,000 180,000 180,000 180,000 180,000 180,000 180,000 180,000 180,000 180,000 180,000 180,000 180,000 180,000 180,000 180,000 180,000 180,000 180,000 180,000
Totale bedrijfsresultaat:
geschatte omzet 13,383,000 13,383,000 13,383,000 13,383,000 13,383,000 13,383,000 13,383,000 13,383,000 13,383,000 13,383,000 13,383,000 13,383,000 13,383,000 13,383,000 13,383,000 13,383,000 13,383,000 13,383,000 13,383,000 13,383,000
Variabele kosten 6,828,150 6,828,150 6,828,150 6,828,150 6,828,150 6,828,150 6,828,150 6,828,150 6,828,150 6,828,150 6,828,150 6,828,150 6,828,150 6,828,150 6,828,150 6,828,150 6,828,150 6,828,150 6,828,150 6,828,150
Vaste kosten 2,370,000 2,370,000 2,370,000 2,370,000 2,370,000 2,370,000 2,370,000 2,370,000 2,370,000 2,370,000 2,370,000 2,370,000 2,370,000 2,370,000 2,370,000 2,370,000 2,370,000 2,370,000 2,370,000 2,370,000
Untitled 02/21/2023 10:23:57
, A B C D E F G H I J
1 Excel sjabloon opdracht 4.4.1 De investering in de SS Rotterdam geanalyseerd U hoeft ter bepaling van de cashflows en de berekening van de investeringsselectiecriter
2 (bedragen x €1000,-; bij de bedragen die automatisch worden overgenomen De groen gearceerde rij cellen bevat de kasstromen die u als basis voor uw berekeningen
3 uit het werkblad 'berekeningen' is dit reeds geschied)
4 OMSCHRIJVING T= 0 JAAR 1 JAAR 2 JAAR 3 JAAR 4 JAAR 5 JAAR 6 JAAR 7 JAAR 8
5
6 Initiële investeringsuitgave 24,000
7 aankoop en initiële verbouwing (EV en VV) Woonbron -12,000
8 aandeel derden (Eurobalance; Ev en VV) -12,000
9
10 Operationele kasstroom
11 geschatte omzet 13,383 13383 13383 13383 13383 13383 13383 13383
12 Variabele kosten 6828 6828 6828 6828 6828 6828 6828 6828
13 Vaste kosten 2370 2370 2370 2370 2370 2370 2370 2370
14 Overige vaste kosten (ligplaats) 350 350 350 350 350 350 350 350
15 afschrijvingen 700 700 700 700 700 700 700 700
16 EBIT 3135 3135 3135 3135 3135 3135 3135 3135
17 Interestkosten 600 600 600 600 600 600 600 600
18 Resultaat voor belastingen 2535 2535 2535 2535 2535 2535 2535 2535
19 Te betalen vennootschapsbelasting (Vpb) 634 634 634 634 634 634 634 634
20 Resultaat na Vpb 1901 1901 1901 1901 1901 1901 1901 1901
21 Correctie Afschrijvingen 700 700 700 700 700 700 700 700
22 Operationele kasstroom 2601 2601 2601 2601 2601 2601 2601 2601
23
24 Beëindigingskasstroom
25 Restwaarde schip
26 Belastingeffecten verschil boekwaarde marrktwaarde
27 Beëindigingskasstroom
Untitled 02/21/2023 10:23:57 -2-
