Inhoudsopgave
Inhoudsopgave
Inhoudsopgave............................................................................... 1
H1 Het verhaal achter de cijfers ...................................................... 4
Ondernemingsgebieden: sterk of zwak............................................................................................... 4
Omgevingsfactoren: kans of bedreiging.............................................................................................. 4
Invalshoeken financieel management ................................................................................................ 4
H2 Management accounting ........................................................... 5
Beoordelingscriteria ............................................................................................................................ 5
Managementinformatie ...................................................................................................................... 5
Minimaal benodigde kengetallen .................................................................................................... 5
Planning & control ........................................................................................................................... 5
Geïnteresseerden in managementinformatie..................................................................................... 6
Interne berokkenen ......................................................................................................................... 6
Externe berokkenen ........................................................................................................................ 6
Opbouw financiële administratie ........................................................................................................ 6
Boekstukken .................................................................................................................................... 6
Grootboekkasadministratie............................................................................................................. 6
Overige administraties .................................................................................................................... 7
Belastingen .......................................................................................................................................... 7
Bedrijfseconomische principes............................................................................................................ 8
Soorten variabele kosten ................................................................................................................ 8
H3 winstgevende bedrijfsvoering ................................................... 8
Opbouw van winst-en-verliesrekening ............................................................................................... 8
Stappen voor het bepalen van het resultaat ................................................................................... 8
Afschrijvingsmethode .......................................................................................................................... 9
Beoordelen van de winst-en-verliesrekening...................................................................................... 9
Beoordelen of zichzelf ..................................................................................................................... 9
Overige exploitatie analyses............................................................................................................ 9
H4 De onderneming in balans ......................................................... 9
Opbouw van de balans ........................................................................................................................ 9
Activa ............................................................................................................................................... 9
, Passiva ........................................................................................................................................... 10
Verschillen in waardering voor:......................................................................................................... 10
Soorten balansen............................................................................................................................... 10
Beoordelen van de balans ................................................................................................................. 10
Conclusies uit de balans .................................................................................................................... 10
H5 Cash is king ............................................................................. 11
Kasstroom is opgebouwd uit mutaties van: ...................................................................................... 11
Flexibiliteit vaste activa ..................................................................................................................... 11
Flexibiliteit vlottende activa .............................................................................................................. 11
Flexibiliteit liquide middelen ............................................................................................................. 11
Werkkapitaalmanagement ................................................................................................................ 11
Onderdelen werkkapitaalmanagement ........................................................................................ 12
H6 een samenhangend geheel ...................................................... 12
Samenhang balans, winst-en-verliesrekening en kasstroomoverzicht ............................................. 12
Externe verslaggeving.................................................................................................................... 12
H7 Financiering ............................................................................ 12
Vermogensbehoefte.......................................................................................................................... 12
Samenhangend met vlottende activa ........................................................................................... 12
Samenhangend met vast activa .................................................................................................... 12
Langlopend of kortlopend vermogen ............................................................................................ 13
Gouden financieringsregel ............................................................................................................ 13
Financieringsmogelijkheden.............................................................................................................. 13
Vermogen van eigenaren of participanten ................................................................................... 13
Vermogen verschaft door derden ................................................................................................. 13
Overige bronnen............................................................................................................................ 13
Beoordelingscriteria banken ............................................................................................................. 14
H8 financiële planning .................................................................. 14
Begroten en budgetteren .................................................................................................................. 14
Soorten begrotingen ......................................................................................................................... 14
H9 investeren, koop en verkoop ................................................... 15
Soorten investeringen ....................................................................................................................... 15
Bijkomende kosten en vermogensbeslag bij investeringen .............................................................. 15
Break-evenanalyse ............................................................................................................................ 15
Cashflow ............................................................................................................................................ 15
, Free cashflow .................................................................................................................................... 15
Terugverdientijd ................................................................................................................................ 15
Netto contante waarde ..................................................................................................................... 15
Normaliseren ..................................................................................................................................... 15
Methode van ondernemingswaardering .......................................................................................... 16
H10 financieel adviseurs ............................................................... 16
Soort instellingen............................................................................................................................... 16
Aandachtspunten voor selectie......................................................................................................... 16
H11 metrics .................................................................................. 17
,H1 Het verhaal achter de cijfers
Ondernemingsgebieden: sterk of zwak
Visie, missie & strategie
Marketing & sales
Human resource management
Financiën
Bedrijfsproces
Omgevingsfactoren: kans of bedreiging
(potentiële) afnemers
Concurrenten
Nieuwe toetreders
Substituten
Leveranciers
Partners
Belanghebbende
Externe ontwikkelingen
Invalshoeken financieel management
Financieren
Investeren
Management accounting
Inkomstenstroom
Financial accounting
, H2 Management accounting
Beoordelingscriteria
Winst
Eigen vermogen
Kasstroom (cashflow)
Managementinformatie
Informatiebehoefte
Minimaal benodigde kengetallen
Omzet
Brutowinst
Bedrijfskosten
Nettowinst
Cashflow
Debiteurentermijn
Crediteurentermijn
Voorraadtermijn
Orderportefeuille
Planning & control
Opstellen strategisch plan of business plan
Vertalen naar jaarplannen en begrotingen
Voortgang bijhouden, bijstellen prognoses
Activiteiten en processen bijstellen
Plannen heroverwegen
Review
Preview
Inhoudsopgave
Inhoudsopgave............................................................................... 1
H1 Het verhaal achter de cijfers ...................................................... 4
Ondernemingsgebieden: sterk of zwak............................................................................................... 4
Omgevingsfactoren: kans of bedreiging.............................................................................................. 4
Invalshoeken financieel management ................................................................................................ 4
H2 Management accounting ........................................................... 5
Beoordelingscriteria ............................................................................................................................ 5
Managementinformatie ...................................................................................................................... 5
Minimaal benodigde kengetallen .................................................................................................... 5
Planning & control ........................................................................................................................... 5
Geïnteresseerden in managementinformatie..................................................................................... 6
Interne berokkenen ......................................................................................................................... 6
Externe berokkenen ........................................................................................................................ 6
Opbouw financiële administratie ........................................................................................................ 6
Boekstukken .................................................................................................................................... 6
Grootboekkasadministratie............................................................................................................. 6
Overige administraties .................................................................................................................... 7
Belastingen .......................................................................................................................................... 7
Bedrijfseconomische principes............................................................................................................ 8
Soorten variabele kosten ................................................................................................................ 8
H3 winstgevende bedrijfsvoering ................................................... 8
Opbouw van winst-en-verliesrekening ............................................................................................... 8
Stappen voor het bepalen van het resultaat ................................................................................... 8
Afschrijvingsmethode .......................................................................................................................... 9
Beoordelen van de winst-en-verliesrekening...................................................................................... 9
Beoordelen of zichzelf ..................................................................................................................... 9
Overige exploitatie analyses............................................................................................................ 9
H4 De onderneming in balans ......................................................... 9
Opbouw van de balans ........................................................................................................................ 9
Activa ............................................................................................................................................... 9
, Passiva ........................................................................................................................................... 10
Verschillen in waardering voor:......................................................................................................... 10
Soorten balansen............................................................................................................................... 10
Beoordelen van de balans ................................................................................................................. 10
Conclusies uit de balans .................................................................................................................... 10
H5 Cash is king ............................................................................. 11
Kasstroom is opgebouwd uit mutaties van: ...................................................................................... 11
Flexibiliteit vaste activa ..................................................................................................................... 11
Flexibiliteit vlottende activa .............................................................................................................. 11
Flexibiliteit liquide middelen ............................................................................................................. 11
Werkkapitaalmanagement ................................................................................................................ 11
Onderdelen werkkapitaalmanagement ........................................................................................ 12
H6 een samenhangend geheel ...................................................... 12
Samenhang balans, winst-en-verliesrekening en kasstroomoverzicht ............................................. 12
Externe verslaggeving.................................................................................................................... 12
H7 Financiering ............................................................................ 12
Vermogensbehoefte.......................................................................................................................... 12
Samenhangend met vlottende activa ........................................................................................... 12
Samenhangend met vast activa .................................................................................................... 12
Langlopend of kortlopend vermogen ............................................................................................ 13
Gouden financieringsregel ............................................................................................................ 13
Financieringsmogelijkheden.............................................................................................................. 13
Vermogen van eigenaren of participanten ................................................................................... 13
Vermogen verschaft door derden ................................................................................................. 13
Overige bronnen............................................................................................................................ 13
Beoordelingscriteria banken ............................................................................................................. 14
H8 financiële planning .................................................................. 14
Begroten en budgetteren .................................................................................................................. 14
Soorten begrotingen ......................................................................................................................... 14
H9 investeren, koop en verkoop ................................................... 15
Soorten investeringen ....................................................................................................................... 15
Bijkomende kosten en vermogensbeslag bij investeringen .............................................................. 15
Break-evenanalyse ............................................................................................................................ 15
Cashflow ............................................................................................................................................ 15
, Free cashflow .................................................................................................................................... 15
Terugverdientijd ................................................................................................................................ 15
Netto contante waarde ..................................................................................................................... 15
Normaliseren ..................................................................................................................................... 15
Methode van ondernemingswaardering .......................................................................................... 16
H10 financieel adviseurs ............................................................... 16
Soort instellingen............................................................................................................................... 16
Aandachtspunten voor selectie......................................................................................................... 16
H11 metrics .................................................................................. 17
,H1 Het verhaal achter de cijfers
Ondernemingsgebieden: sterk of zwak
Visie, missie & strategie
Marketing & sales
Human resource management
Financiën
Bedrijfsproces
Omgevingsfactoren: kans of bedreiging
(potentiële) afnemers
Concurrenten
Nieuwe toetreders
Substituten
Leveranciers
Partners
Belanghebbende
Externe ontwikkelingen
Invalshoeken financieel management
Financieren
Investeren
Management accounting
Inkomstenstroom
Financial accounting
, H2 Management accounting
Beoordelingscriteria
Winst
Eigen vermogen
Kasstroom (cashflow)
Managementinformatie
Informatiebehoefte
Minimaal benodigde kengetallen
Omzet
Brutowinst
Bedrijfskosten
Nettowinst
Cashflow
Debiteurentermijn
Crediteurentermijn
Voorraadtermijn
Orderportefeuille
Planning & control
Opstellen strategisch plan of business plan
Vertalen naar jaarplannen en begrotingen
Voortgang bijhouden, bijstellen prognoses
Activiteiten en processen bijstellen
Plannen heroverwegen
Review
Preview
