FIM TENTAMENSTOF
Inhoud
Week 1 Investeren en financieren..........................................................................................................3
H1 1.1 Consumenten en producenten................................................................................................3
H1 1.2 Profit- en non-profitorganisaties.............................................................................................3
H1 1.3 Ondernemingsactiviteiten.......................................................................................................3
H3 3.1 Investering en financiering & 3.2 Balans en resultatenrekening.............................................4
H4 4.2 Functies van het ondernemingsplan.......................................................................................4
H4 4.3 Onderdelen van het ondernemingsplan..................................................................................5
Week 2 Exploitatie- en liquiditeitsbegroting..........................................................................................5
H6 6.1 De cashflowcyclus...................................................................................................................5
H6 6.4 Liquiditeitsbeheer...................................................................................................................5
H16 16.6 Resultatenrekening.............................................................................................................6
H3 3.3 Winst versus kasmutatie.........................................................................................................6
Week 3 Prijsvorming en Verschillenanalyse...........................................................................................7
H1 1.5 Omzetbelasting.......................................................................................................................7
H11 11.1 Vaste en variabele kosten...................................................................................................8
H11 11.2 Break-evenanalyse..............................................................................................................8
H12 12.1 Integrale kostprijs en normale bezetting.............................................................................9
H12 12.2 Direct costing.......................................................................................................................9
H12 12.3 Absorption costing en direct costing als instrumenten ten behoeve van de besluitvorming
..........................................................................................................................................................10
H13 13.1 Gevaren van onjuiste kostentoerekening..........................................................................11
H13 13.2 Deelcalculatie en equivalentiecijfermethode....................................................................11
H13 13.3 Opslagmethoden...............................................................................................................12
H14 14.3 Verschillenanalyse.............................................................................................................12
Week 4 Analyseren van de financiele situatie en Hefboomwerking van de vermogensstructuur........13
H9 9.1 Ratioanalyse..........................................................................................................................13
H9 9.2 Rentabiliteitskengetallen.......................................................................................................14
H9 9.3 Solvabiliteitskengetallen........................................................................................................15
H9 9.4 Liquiditeitskengetallen..........................................................................................................16
Week 5 Investeringsbeslissingen en afschrijvingsmethodieken...........................................................16
H5 5.1 Investeringsprojecten en vrije kasstroom.............................................................................16
H5 5.2 Beoordeling op basis van periodewinst.................................................................................17
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Inhoud
Week 1 Investeren en financieren..........................................................................................................3
H1 1.1 Consumenten en producenten................................................................................................3
H1 1.2 Profit- en non-profitorganisaties.............................................................................................3
H1 1.3 Ondernemingsactiviteiten.......................................................................................................3
H3 3.1 Investering en financiering & 3.2 Balans en resultatenrekening.............................................4
H4 4.2 Functies van het ondernemingsplan.......................................................................................4
H4 4.3 Onderdelen van het ondernemingsplan..................................................................................5
Week 2 Exploitatie- en liquiditeitsbegroting..........................................................................................5
H6 6.1 De cashflowcyclus...................................................................................................................5
H6 6.4 Liquiditeitsbeheer...................................................................................................................5
H16 16.6 Resultatenrekening.............................................................................................................6
H3 3.3 Winst versus kasmutatie.........................................................................................................6
Week 3 Prijsvorming en Verschillenanalyse...........................................................................................7
H1 1.5 Omzetbelasting.......................................................................................................................7
H11 11.1 Vaste en variabele kosten...................................................................................................8
H11 11.2 Break-evenanalyse..............................................................................................................8
H12 12.1 Integrale kostprijs en normale bezetting.............................................................................9
H12 12.2 Direct costing.......................................................................................................................9
H12 12.3 Absorption costing en direct costing als instrumenten ten behoeve van de besluitvorming
..........................................................................................................................................................10
H13 13.1 Gevaren van onjuiste kostentoerekening..........................................................................11
H13 13.2 Deelcalculatie en equivalentiecijfermethode....................................................................11
H13 13.3 Opslagmethoden...............................................................................................................12
H14 14.3 Verschillenanalyse.............................................................................................................12
Week 4 Analyseren van de financiele situatie en Hefboomwerking van de vermogensstructuur........13
H9 9.1 Ratioanalyse..........................................................................................................................13
H9 9.2 Rentabiliteitskengetallen.......................................................................................................14
H9 9.3 Solvabiliteitskengetallen........................................................................................................15
H9 9.4 Liquiditeitskengetallen..........................................................................................................16
Week 5 Investeringsbeslissingen en afschrijvingsmethodieken...........................................................16
H5 5.1 Investeringsprojecten en vrije kasstroom.............................................................................16
H5 5.2 Beoordeling op basis van periodewinst.................................................................................17
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