Turnover, costs and profit

Chapter 5.1
Turnover
Costs
Net profit
Fixed costs
Variable costs
Breakeven sales
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Slide 1: Tekstslide
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In deze les zitten 15 slides, met interactieve quizzen en tekstslides.

Onderdelen in deze les

Chapter 5.1
Turnover
Costs
Net profit
Fixed costs
Variable costs
Breakeven sales

Slide 1 -Tekstslide

Calculating the netprofit
Turnover = 12,000 X € 5
€ 60,000
Purchase value = 12,000 X € 2
€ 24,000 -
Gross profit
€ 36,000
Operating costs
€ 15,000 -
Nett profit
€ 21,000

Slide 2 -Tekstslide

Turnover = 10,000 X € 5
Gross profit = € 20,000
Calculate the purchase value
A
€ 70,000
B
€ 40,000
C
€ 30,000
D
€ 20,000

Slide 3 -Quizvraag

Turnover = 10,000 X € 5
Gross profit = € 20,000
Calculate the purchase value

Turnover = 10,000 X € 5 = € 50,000
Purchase value                     .................  --> € 30,000
Gross profit                            € 20,000

Slide 4 -Tekstslide

Fixed and variable costs
Fixed costs = costs that do not depend on the number of products produced

Variable costs = costs that do depend on the number of products produced

Slide 5 -Tekstslide

At a volume of 10,000 products, the total costs are € 70,000
At a volume of 15,000 products the total costs are € 95,000
Calculate the variable costs per product

Slide 6 -Open vraag

At a volume of 10,000 products, the total costs are € 70,000
At a volume of 15,000 products the total costs are € 95,000
Calculate the variable costs per product

Increase in costs/ increase in products
€ 25,000/ 5,000 = € 5

Slide 7 -Tekstslide

At a volume of 10,000 products, the total costs are € 70,000
At a volume of 15,000 products the total costs are € 95,000
Calculate the fixed costs

Slide 8 -Open vraag

At a volume of 10,000 products, the total costs are € 70,000
At a volume of 15,000 products the total costs are € 95,000
Calculate the fixed costs
Variable costs: € 25,000/ 5,000 = € 5 per product
Total costs at 10,000 products                € 70,000
Variable costs 10,000 X € 5                       € 50,000 -
Fixed costs                                                       € 20,000

Slide 9 -Tekstslide

TC = 40 Q + 12,000
Calculate the total costs at a production volume of 6,000 products

Slide 10 -Open vraag

TC = 40 Q + 12,000
Calculate the total costs at a production volume of 6,000 products
Variable costs 40 X 6,000 =€ 240,000
Fixed costs                                €     12,000 +
Total costs                                 € 252,000

Slide 11 -Tekstslide

Sales price dinnertable      € 1,000
Purchase value                       €     400 -
VAT = 0.21 X € 600  = € 126   to be paid to the tax administration
Or:   € 1,000 X 0.21 = € 210 ---> to be paid
€ 400 X 0.21      €   84 ----> to claim
€ 126 to be paid to the tax administration

Slide 12 -Tekstslide

Consumer price including VAT =
€ 3,630. Calculate the price excluding VAT (21 %)

A
€ 2,867,70
B
€ 2,800
C
€ 4,000
D
€ 3,000

Slide 13 -Quizvraag

Sales price included VAT        € 3,630   121 %
VAT                                                                         21 %
Sales price excluded VAT       € ............. 100 %
€ 3,630/ 121 X 100 = € 3,000
Or faster: € 3,630/1.21 = € 3,000

Slide 14 -Tekstslide

Break even sales
Sales price cup of hot chocolate € 2
Variable costs per product € 0.50
Fixed costs € 120
Calculate the number of products you have to sell to break even:
€ 120/ (2 - 0.50) = 80 cups of chocolate