Inhoudsopgave
Samenvatting ondernemingsfinanciering (OFI) .........................................................................5
Ondernemingsfinanciering....................................................................................................5
Eindwaarde en contante waarde...........................................................................................5
Kasstromen .........................................................................................................................5
Financiële overzichten ..........................................................................................................6
Balans..............................................................................................................................6
Resultatenbegroting .........................................................................................................6
Liquiditeitsbegroting .........................................................................................................6
Kasstroomoverzicht o.b.v. indirecte methode ........................................................................6
Vrije kasstroom ................................................................................................................7
Financieringsactiviteiten ....................................................................................................8
Vrije kasstroom + financieringskasstromen = .....................................................................8
Aflossingscapaciteit .............................................................................................................8
Operationele financiële planning ...........................................................................................8
Financieringsbehoefte bepalen .............................................................................................9
Investeringsselectie..............................................................................................................9
Investeringsproject ...............................................................................................................9
Investeringsselectiemethoden (rekening houdend met tijdvoorkeur) .....................................10
Netto contante waarde .......................................................................................................10
Initiële investeringsbedrag ..............................................................................................10
Verwachte vrije kasstroom ..............................................................................................10
Disconteringsvoet...........................................................................................................11
Interne rentabiliteit (IR) .......................................................................................................11
Onvergelijkbare investeringsprojecten ................................................................................11
Winstgevendheidsindex (WI) ...........................................................................................11
Overige investeringsselectiemethoden ................................................................................11
Terugverdientijd .................................................................................................................11
Gemiddelde boekhoudkundige rentabiliteit (GBR) ...............................................................11
Investeringsselectie onder onzekerheid ...............................................................................12
Besliscriteria ......................................................................................................................12
Scenarioanalyse ................................................................................................................13
Gevoeligheidsanalyse.........................................................................................................13
Werkkapitaalbeheer ...........................................................................................................14
Doelstelling organisatie ......................................................................................................14
Samenvatting ondernemingsfinanciering (OFI) .........................................................................5
Ondernemingsfinanciering....................................................................................................5
Eindwaarde en contante waarde...........................................................................................5
Kasstromen .........................................................................................................................5
Financiële overzichten ..........................................................................................................6
Balans..............................................................................................................................6
Resultatenbegroting .........................................................................................................6
Liquiditeitsbegroting .........................................................................................................6
Kasstroomoverzicht o.b.v. indirecte methode ........................................................................6
Vrije kasstroom ................................................................................................................7
Financieringsactiviteiten ....................................................................................................8
Vrije kasstroom + financieringskasstromen = .....................................................................8
Aflossingscapaciteit .............................................................................................................8
Operationele financiële planning ...........................................................................................8
Financieringsbehoefte bepalen .............................................................................................9
Investeringsselectie..............................................................................................................9
Investeringsproject ...............................................................................................................9
Investeringsselectiemethoden (rekening houdend met tijdvoorkeur) .....................................10
Netto contante waarde .......................................................................................................10
Initiële investeringsbedrag ..............................................................................................10
Verwachte vrije kasstroom ..............................................................................................10
Disconteringsvoet...........................................................................................................11
Interne rentabiliteit (IR) .......................................................................................................11
Onvergelijkbare investeringsprojecten ................................................................................11
Winstgevendheidsindex (WI) ...........................................................................................11
Overige investeringsselectiemethoden ................................................................................11
Terugverdientijd .................................................................................................................11
Gemiddelde boekhoudkundige rentabiliteit (GBR) ...............................................................11
Investeringsselectie onder onzekerheid ...............................................................................12
Besliscriteria ......................................................................................................................12
Scenarioanalyse ................................................................................................................13
Gevoeligheidsanalyse.........................................................................................................13
Werkkapitaalbeheer ...........................................................................................................14
Doelstelling organisatie ......................................................................................................14
