Summary: Praktische Economie Economie Voor Havo & Vwo Onderbouw | 9789034596024 | Peter Adriaansen
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5 The costs of a company
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5.1.2 From turnover to net profit
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How do you calculate the turnover of a company
Salesprice (exculding VAT) multiplied by the sales -
How do you calculate the gross profit of a company
The turnover minus the purchase value (exculding VAT) -
How do you calculate the net profit of a company
By substracting the operating costs from the gross profit (exluding VAT) -
5.1.3 VAT
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Where does the company need to pay the VAT to
The Tax and Customs Aministration -
What are the 3 VAT percentages in the Netherlands
- The general rate of 21%
- A low rate of 6% for essential products e.g. Food
- A zero rate for export products
- The general rate of 21%
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5.1.4 Fixed and variable costs
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What is the diffrence between fixed and variable cost for a company
Fixed costs are always thesame andvariable costschage depending on the amount of sales -
When do you call it a brake-even turnover as a company
When theturnover is justsufficient to pay all thecosts (fixed+variable) -
When is there a brake-even sales (say it in 2 ways)
- The total
revenue isequal to the totalcosts - the
difference between thesales price and thevariable costs is enough to pay thefixed costs
- The total
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What is the diffrence between break-even sales and break-even turnover
thebreak-even turnover is aboutamounts ofmoney and thebreak-even sales is about theamount ofsales -
5.1.5 The costs per product
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How do you calculate the cost per product unit of a company
Divide the total operating costs by the number of products produced
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