Mijn proefles

• ICT
• MBO

Business Recources

Unit 2

how do you calculate the BEP

1. not
2. fixed costs/ gross margin
3. gross margin/ fixed costs
4. sales revenue - fixed costs

Which two types of cost are there?

Fixed Costs

are every month the same. 

examples are rent or insurrance.

vollurable costs

are every month differnt and depends on the amount of sales you make. 

examples are product costs or tax costs

what is a balance sheet

1. an overview of the assets, liabilities and equilty
2. total incomes or outcomes

Balance sheet

is an overview of the assets, liabilities, equilty

BEP analysis

is a tool to study the relationship between fixed costs and the variable costs

psychical resources are for example:

1. building
2. software