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Uitwerkingen - Pearson Education

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© 9-2-2004, Bedrijfsrekenen voor het hoger onderwijs, ISBN 9070619237, drs. H.J. Ots,<br />

www.webecon.nl<br />

Opgave 10<br />

Omzet € 1.620.000 100 %<br />

Inkoopwaarde 1.296.000 80 %<br />

__________<br />

________<br />

Brutowinst 324.000 20 %<br />

Variabele kosten 144.500 8,92 %<br />

__________<br />

________<br />

179.500 11,08 %<br />

Constante verkoopkosten 124.500<br />

__________<br />

Nettowinst € 55.000<br />

Als Brutowinst − variabele verkoopkosten = 11,08 % overeenkomt met € 124.500, is de<br />

nettowinst nihil. De break even omzet (100 %), bedraagt dan:<br />

100<br />

11, 08% × € 124.500 = € 1.123.646.<br />

11<br />

1 TW = TO - TK<br />

TW = 90q - (40q + 50.000)<br />

TW = 50q - 50.000<br />

q = 1500 (max.) TWmax = 50.1500 - 50.000 = 25.000<br />

18

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