Management Accounting Uitwerkingen week 3 excel

uitwerking 3.1 beleggingsmaatschappij

UITWERKING 3.1
jaar 0 1 2 3 4 5 vraag a met IRvraag b NCW
project A -1,500,000 450,000 450,000 450,000 450,000 450,000 Err:523 296,720
(in NCW p/j, alternat. met -1,500,000 416,667 385,802 357,225 330,763 306,262 296,720



project B -1,200,000 500,000 500,000 250,000 250,000 250,000 Err:523 243,994



vraag a methode alternatie Cashflowschema + opzet ervan in excel:

15.24% =percentage

cashflows ncw-en vd cashflows Richard Sueters:
0 -1,500,000 -1,500,000 geef hier het % in tot je
1 450,000 390,489 bij cel C28 op nagenoeg
2 450,000 338,849 0 uitkomt.
3 450,000 294,038
4 450,000 255,152
5 450,000 221,410 Richard Sueters:
Richard Sueters:
6 0 0 let goed op het
formulegebruik moet op 0 uitkomen
7 0 0
8 0 0
9 0 0
10 0 0

-62

uitwerking 3.2 eurotrans
jaar 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 NCW
Afs.kst C (GEEN CF!) 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000
C -25,000,000 5,000,000
belasting 30% -1,500,000 -1,500,000 -1,500,000 -1,500,000 -1,500,000 -1,500,000 -1,500,000 ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### -1,500,000 ### ### ### ### ### ### ### ### ### ###
verhuuropbr 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000
onderh.kst -500,000 -500,000 -500,000 -500,000 -500,000 -500,000 -500,000 -500,000 -500,000 -500,000 -500,000 -500,000 -500,000 -500,000 -500,000 -500,000 -500,000 -500,000 -500,000 -500,000 -500,000 -500,000 -500,000 -500,000 -500,000 -500,000 -500,000 -500,000 -500,000 -500,000 -500,000 -500,000 -500,000 -500,000 -500,000 -500,000 -500,000 -500,000 -500,000 -500,000
a: totale CF -25,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 9,000,000 ###
c: NCW proj C 14,226,678
b: TVT > tussen 6e en 7e jaar 4,000,000 8,000,000 12,000,000 16,000,000 20,000,000 24,000,000 28,000,000
Berekening IRR: 16.0%
Afs.kst D (GEEN CF!) 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000
D koop -20,000,000
verkoop 12,000,000 9,000,000 9,000,000
bel. op winst verk woningen -1,200,000 -900,000 -900,000
D huur -20,000,000 ###
huuropbr 4,800,000 4,800,000 4,800,000 4,800,000 4,800,000 4,800,000 4,800,000 4,800,000 4,800,000 4,800,000 4,800,000 4,800,000 4,800,000 4,800,000 4,800,000 4,800,000 4,800,000 4,800,000 4,800,000 4,800,000 4,800,000 4,800,000 4,800,000 4,800,000 4,800,000 4,800,000 4,800,000 4,800,000 4,800,000 4,800,000
expl.kst -200,000 -200,000 -200,000 -200,000 -200,000 -200,000 -200,000 -200,000 -200,000 -200,000 -200,000 -200,000 -200,000 -200,000 -200,000 -200,000 -200,000 -200,000 -200,000 -200,000 -200,000 -200,000 -200,000 -200,000 -200,000 -200,000 -200,000 -200,000 -200,000 -200,000
belasting verhuuractiv.30% -1,320,000 -1,320,000 -1,320,000 -1,320,000 -1,320,000 -1,320,000 -1,320,000 ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### -1,320,000
verk na 30 jr
a: totale CF -40,000,000 14,080,000 11,380,000 11,380,000 3,280,000 3,280,000 3,280,000 3,280,000 3,280,000 3,280,000 3,280,000 3,280,000 3,280,000 3,280,000 3,280,000 3,280,000 3,280,000 3,280,000 3,280,000 3,280,000 3,280,000 3,280,000 3,280,000 3,280,000 3,280,000 3,280,000 3,280,000 3,280,000 3,280,000 3,280,000 ### ###
c: NCW proj D 14,320,646
b: TVT > tussen 3e en 4e jaar 14,080,000 25,460,000 36,840,000 40,120,000 43,400,000 46,680,000 49,960,000
Berekening IRR: Err:523
d: discussie over % / verschillende tijdsreeksen, houdt hiermee rekening

uitwerking 3.3 kleinendorst
jaar 0 1 2 3 4 5
aanschafprijs auto -40,000
uitgaven onderhoudskosten -750 -750 -750 -750
uitgaven verzekeringskosten -800 -800 -800 -800
uitgaven brandstof -6,300 -6,300 -6,300 -6,300
uitgaven motorrijtuigenbel. -300 -300 -300 -300
uitgaven loon chauffeur -24,000 -24,000 -24,000 -24,000
ontvangsten (60.000 km x 0,75) 45,000 45,000 45,000 45,000
saldo -40,000 12,850 12,850 12,850 12,850 = vraag a: CF € 4,526.61 =vraag b: NCW


4526.61 2.521709386 1,795 = vraag c
Of:




uitwerking 3.4 D&V
a bijdrage 'Verlichting' in overige kosten afd Wonen is: 175,000
-98,000
77,000
-30,000
47,000

b stijging marge: 117,000
extra personeelskosten -15,000
toename bijdrage 'meubels' 102,000
gederfde bijdrage 'verlichting' -47,000
toename winst afdeling 'wonen' 55,000
huidige winst 153,000
nieuwe winst 208,000

Of op andere wijze te bereken als volgt (x € 1.000)

meubels vloer totaal
omzet 675 240 915
IWO -324 -108 -432
personeel -45 -30 -75
overig -160 -40 -200
subtotaal kosten -529 -178 -707
winst 146 62 208