Free Essay


In: Business and Management

Submitted By Ozyilmaz
Words 501
Pages 3
Nederlands: 2,4
Rapportagetechniek: OO

- Richtlijnen BE DT m.b.t. rapporteren niet of onvoldoende toegepast -

- en nog niet af -

Zie de feedback in dit document. Maak bij het verwerken hiervan gebruik van * bijlage 1 en bijlage 3 uit de studiehandleiding ORT (op de BE-Vaardighedenpagina in de DLWO); * waar nodig: de PPP (PowerPointpresentatie) van de training ORT (MA-pagina DLWO).



In opdracht van de Hogeschool van Amsterdam is dit adviesrapport samengesteld. Het adviesrapport betreft de winstberekeningsmethode van het onderzoek dat uitgevoerd is voor Bohemia Industries. In dit rapport is een advies beschreven over een effectief C 8 methode dat toegepast kan worden binnen de financiën van Bohemia Industries.

Mede dankzij dit onderzoek heb ik me meer kunnen verdiepen in het interne rapportage systeem A 1. Verder hoop ik dat mijn rapportage een bijdrage zal leveren aan Bohemia Industries.

(In het eindrapportage zal de voorwoord meer inhoud bevatten, dit betreft een concept)

Inhoudsopgave R 55

Voorwoord 1

1. Inleiding 3 1.1 Achtergrond 3 1.2 Doestelling rapport 3 1.3 Hoofdvraag en deelvragen 3 1.4 Onderzoeksmethode 3

2. Onderzoeksresultaten 4 2.1 Welke methodes zijn er die toegepast kunnen worden bij Bohemia Industries? 4 2.2 Wat zijn de voor- en nadelen van de verschillende methodes? 5 2.3 Bij welke methode zal de omzetstijging een betere beeld over de huidige winst binnen Bohemia Industries weergeven? 5 2.4 Bij welk methode zal het bedrijf een hogere marktwaarde hebben? 6 2.5 Welke analyse moet men toepassen om een betrouwbaar toekomstperspectief te krijgen? 6
n. CONCLUSIE Bronnen 7


Bohemia Industries is een onderneming die produceert op de internationale markt. In de afgelopen maand is naar voren gekomen dat de winst niet evenredig is gestegen met de omzet. Het management wil op dit gebied een oplossing vinden, B 5 => B 6 / B 7 het is de bedoeling dat de winst een betere C 8; SPELLINGCONTROLE GEEFT HIER EEN SIGNAAL beeld van de omzet laat zien. Bohamia A 7 - SPELLINGCONTROLE Industries overweegt om een overstap te maken naar een andere winstberekeningsmethode om het gewenste resultaat te behalen. Hiervoor is er gevraagd naar een adviesrapport; een definiëring H 34 van samenhangende problemen en oplossingen en de consequenties op financiële gebied. 1. De centrale vraag voor dit rapport luidt dus als volgt: Wat is het C 9 meeste C 8 effectieve winstberekeningsmethode voor Bohemia Industries voor de maandelijkse winst en verlies rekening A 1? De bijbehorende deelvragen luiden als volgt: * Welke methodes zijn er die toegepast kunnen worden bij Bohemia Industries? * Wat zijn de voor- en nadelen van de verschillende methodes? * Bij welke methode zal de omzetstijging een betere beeld over de huidige winst binnen Bohemia Industries weergeven? * Bij welk methode zal het bedrijf een hogere marktwaarde hebben? * Welke analyse moet men toepassen om een betrouwbaar toekomstperspectief te krijgen?

R 65
R 66


Dorsman, A.B. (2011). Vlottend Financieel Management. Dordrecht: Convoy Uitgevers BV. ISBN 978-90-79-56441-5

Similar Documents

Premium Essay

Unidentified Industries

...THE CASE OF THE UNIDENTIFIED INDUSTRIES The analysis of the balance sheets and financial ratios enable us to match five different industries with respect to the corresponding financial structure reflected in the balance sheet. The low collection periods make B or E either one of GM retail, or apparel. That leaves Automobile, Electric Utility and Automated Test Equipment / Systems at A,C or D. Discounted general merchandise corresponds to B. The low collection periods make it one of B or E. However, the business cannot be negatively profitable. Hence it’s not E. The fast nature of the goods being sold at the retailer gives rise to quick inventory turnover. Thus matching industry is one of B. The low margin high volume gain that is common strategy in the industry gives rise to marginal profitability (1.5%) and a higher asset turnover ratio (3.25) resulting in economies of scale and rapid growth. This puts discounted general merchandise to most closely match to B. The investment in property and equipment is also second highest, owing to the investments in real estate and tools and equipment to manage the fast moving nature of the goods being sold. Additionally, this contributes to the lowest collection periods of 4 days, since the collection is upfront against the purchase of goods. Upscale Apparel : The matching industry is E. Also, the industry faces stiff competition and companies need to innovate continuously to remain profitable. This snapshot from 2009 may be......

Words: 502 - Pages: 3

Premium Essay

Industries and Csr

...Corporate Social Responsibility across Industries: When can who do well by doing good? Andreas G. F. Hoepnerab, Pei-Shan Yua* & John Fergusonc School of Management, University of St. Andrews, The Gateway, North Haugh, St. Andrews, KY16 9SS, UK Academic Fellow, Principles for Responsible Investment, PRI Secretariat, c/o UN Global Compact, DC2-612, United Nations, New York, NY 10017, US c Department of Accounting & Finance, University of Strathclyde, 100 Cathedral Street, Glasgow, G4 0LN, UK b a This version (3.0): March, 2010 First version (1.0): October, 2008 ___________________________________________________________________________ Abstract: While much of the previous literature considers whether corporate social responsibility (CSR) pays, we take a more nuanced perspective, theoretically and empirically, by investigating when CSR pays and for whom? Theoretically, we develop two contingency perspectives. First, we extend previous work to argue that CSR’s impacts on corporate financial performance (CFP) are moderated by five factors: CSR form, firm characteristics, time, national framework and industrial characteristics. Focusing on industrial characteristics, we theorise that differences in industries’ dependency on certain stakeholder groups, their proximity to the end consumer, their potential for social and environmental damages and their level of product / service differentiation moderate CSR’s value relevance. Our second contingency perspective considers for whom CSR......

Words: 13014 - Pages: 53

Free Essay

Leather Industry

...water, gas and electricity, water, sanitation and sewerage facilities. Since these settlements are illegal the Government or International Aid Agencies have hardly any project to improve living quality of the poorest population of the country. Like many other cities of the developing countries the population of Dhaka city increased by almost 200 per cent in seven years (1974-81) due to the increasing developments of landless peasants. The present economic development increasingly widens the gap between the poor and the rich. The limited agricultural land does not allow any further expansion along with the fast expanding population of working age. In view of this problem the Government of Bangladesh is planning for a rapid increase in industry, commerce and services (55.7 per cent of GDP). At present industrial manufacturing accounts for about 10 per cent of GDP in Bangladesh and 10 per cent of total employment, and contributes about...

Words: 3703 - Pages: 15

Premium Essay

Hospitality Industry

...I. Introduction Hospitality industry is one of the most in-demand industries nowadays. Hospitality management involves the planning, organizing, directing and controlling of human and material resources within the lodging, restaurant, travel and tourism, institutional management, recreational management and meeting and convention planning industries. All of these separate yet related segments of the hospitality industry are interrelated to deliver kind and generous services to guests. This is also one of the oldest businesses in history. People have always gone out to eat sometimes and traveled for work or leisure purposes. The industry is responsible for providing primarily food services and accommodations in places such as hotels, resorts, conference centers and theme or amusement parks. The catering or food service industry, which overlaps with the hospitality industry, primarily provides food services to institutions (such as schools, hospitals, or governmental operations), private industry (such as corporate cafeterias or motion picture studios), and private parties. Many people are enticed to bring up a business that is related to food service industry because of many potential markets that are all around the globe. However, to bring up a good food related business, one must be familiar to feasibility studies. A feasibility study looks at the viability of an idea with an emphasis on identifying potential problems and attempts to answer one main question: Will the...

Words: 337 - Pages: 2

Premium Essay


...Pharmaceutical industry The pharmaceutical industry develops, produces, and markets drugs licensed for use as medications.[1] Pharmaceutical companies are allowed to deal in generic and/or brand medications and medical devices. They are subject to a variety of laws and regulations regarding the patenting, testing and ensuring safety and efficacy and marketing of drugs. Indian Pharmaceutical Industry The pharmaceutical industry in India is among the most highly organized sectors. This industry plays an important role in promoting and sustaining development in the field of global medicine. Due to the presence of low cost manufacturing facilities, educated and skilled manpower and cheap labor force among others, the industry is set to scale new heights in the fields of production, development, manufacturing and research. In 2008, the domestic pharma market in India was expected to be US$ 10.76 billion and this is likely to increase at a compound annual growth rate of 9.9 per cent until 2010 and subsequently at 9.5 per cent till the year 2015. | Industry Trends : * The pharma industry generally grows at about 1.5-1.6 times the Gross Domestic Product growth * Globally, India ranks third in terms of manufacturing pharma products by volume * The Indian pharmaceutical industry is expected to grow at a rate of 9.9 % till 2010 and after that 9.5 % till 2015 * In 2007-08, India exported drugs worth US$7.2 billion in to the US and Europe followed by Central and......

Words: 2809 - Pages: 12

Free Essay

Bangladesh Leather Industry

...Analysis-of-leather-industry-of-babgladesh Chapter One: (Introduction) By- MD. Musawir Hasan /September 6, 2012 Introduction The contribution of the industry sector to Bangladesh economy has been on the increase. Among the fifteen sectors identified for national income “Leather Industry” is one of them. Industry is the backbone upon which the economy of any country prevails. The growth of economy, the internal development of a nation depends upon the development of industrial sector. The cheap, reliable, and abundant labor available in Bangladesh is attractive to the world’s leading transnational corporations, but they have been very slow to move into the country, as they face regular industrial unrest led by radical trade unions, poorly developed infrastructure, red tape, and a very small local market. As in neighboring India, the Bangladeshi government promoted the idea of state-led industrialization combined with heavy state involvement in and state control of enterprise activities. This report is prepared as a fulfillment of partial requirement of “Industrial Organization and Management of Technology” course. It has been authorized by honorable course teacher Professor Syed Golam Maola to make a report on “Analysis of Leather Industries of Bangladesh”. Objectives: General Objective: This study is a partial requirement of the course on “Industrial Organization and Management of Technology”. The general objective of the study is to......

Words: 6550 - Pages: 27

Free Essay

Worthington Industry

...Case #6 WORTHINGTON INDUSTRIES Case summary The Worthington steel company founded 1955, essentially invented the steel processing industry as it exist today. The company, head quartered in Columbus, Ohio, operated 53 plants in 11 country and boasted 7.500 employees. John H. McConnell founded the company in 1955. An established leader with more than 1.000 customers. Worthington steel served a broad range of markets, including automotive, lawn and garden, construction, hard were, furniture, and office equipment, electric control, leisure and recreation, appliances and farm implement. The company offered the widest range of services in the industry, from slitting and blanking to hydrogen annealing, hot dipped galvanizing and nickel plating. The founder developed a the company's values through Worthington industries' Philosophy as follows: Earnings Our golden rule People Customer Supplier Organization Communication Citizenship At the core ofof these values is the golden rule : treat others the way one wanted to be treated. The Administrative systems of Worthington company are considered under the following sections : values, organization structure, human resources polities and reward systems. Question Evaluate the management system at Worthington industries from the standpoint of how they help the company to outperform its competitors. ANALYSIS The Worthington steel company have four key success factors and have Worthington industries' Philosophy......

Words: 282 - Pages: 2

Free Essay

Case of Unidentified Industries

...from electricity and natural gas sales which are a form of natural emissions in one way or another. Plant and equipment tends to be high in this industry as there is heavy machinery in power plants used to convert natural gas into electricity/ transform energy into usable power. It happens to be 60% of total assets. Another figure that leads to our decision is long-term debt of 32%, which is quite high compared to other industries, which makes sense given their high plant and equipment percentage. This tells us most of their financing comes from borrowings, making this a highly leveraged industry. Also, their inventory turnover ratio of 2.3 correlates with their low inventory percentage of 3%, which essentially tells us, they are not incurring many costs of goods sold. Moreover, the profit margin here is at .09, which is higher than most of the other industries, and it is safe to say that is due to the fact there is not much competition within this industry. A. Column A gives us data matching that of an Online Retailer. To begin, their inventory is at 19% of assets, which is higher than majority of the other industries mentioned. This can be easily explained by the fact that they are selling products to generate revenue, whether to customers or businesses. Managing inventory can sometimes be difficult in the online retailer industry because much in depth and tracking of sales is necessary as you are more than likely carrying a wide variety of products. Plant and equipment......

Words: 594 - Pages: 3

Premium Essay

Whitewater West Industries

...Executive Summary The general manager of WhiteWater Specialties Ltd., Peter Winford, has to decide whether to pursue a potentially large order of fiberglass fascia signs from Consolidated Industries, a major Canadian retailer. The order could potentially result in quintupled sales and would help the Winford reach the personal mandate to diversify the areas of production to counteract the niche seasonal market of the company's main business of manufacturing water slides. WhiteWater Specialties has had mixed results with earlier diversification efforts. Because WhiteWater has tried to branch out in many other areas, this may be the way to go, as the open mould process they use can be adapted to the majority of potential fiberglass signage. The issues with this could be keeping up with the demand of both the fiberglass signs and water slide parts production. Though peak season for slide part production is between November and May, and the majority of signs could be produced during the summer and fall months, there still may be overlapping orders and this could cause lower quality or missed deadlines within the manufacturing facility. It can be recommended that WhiteWater Specialties takes on the expansion from Consolidated Industries, but slowly works it into their production makeup, instead of implementing it right away and potentially overwhelming the company with work, and eliminating any possible contract work from Consolidated in the future. Problem Statement Peter...

Words: 2325 - Pages: 10

Premium Essay

Econ Final: Industry Paper - Trade Show Industry

...The reason I have chosen the trade show industry for my paper is because this is the industry I will be working in after I graduate. This industry is very different from other industry because it has its hands in so many different industries. This is because trade shows are organized for industries to get together and interact. The industry I am focusing on are the companies that put on the trade shows. Along with research I am also knowledgeable about this industry because I interned last summer for a company call Reed Exhibitions which is one of the largest trade show companies world wide. Reed Exhibition is one of the large companies you will find in this market. They have a portfolio of about 500 events and trade shows in 39 different countries. This industry is mostly dominated by companies such as this one. The structure of the trade show Industry can be broken down into three sections, business to business, business to consumer, and a combination of both. Trade shows from the business to business part of the industry function by making deals at the tradeshow. Trade shows are created around a certain industry, examples of this are G2E which is a casino game trade show or Accessories The Show which is a fashion accessories trade show. These shows are set up with exhibits put together by companies that sell products to other companies. These shows are then attending by companies that work with the consumers and they can look and interact with exhibits and......

Words: 1514 - Pages: 7

Free Essay

Chocolate Industry in Victoria

...further information Department of State and Regional Development Regional Industries Level 11, 55 Collins Street MELBOURNE VIC 3000 Tel + 61 3 9651 9486 Fax + 61 3 9651 9304 Small Business Victoria Level 5, 55 Collins Street MELBOURNE VIC 3000 Tel + 61 3 132 215 Confectionery Manufacturers of Australasia Level 2 PO Box 1307 689 Burke Rd CAMBERWELL VIC 3124 Tel + 61 3 9813 1600 Fax + 61 3 9882 5473 Food Science Australia Sneydes Road (Private Bag 16) WERRIBEE VIC 3030 Tel + 61 3 9731 3220 Fax + 61 3 9731 3201 William Angliss Institute of TAFE 555 Latrobe Street MELBOURNE VIC 3000 Tel + 61 3 9606 2111 Fax + 61 3 9670 1330 AUSTRADE HWT Tower Level 21, 40 City Road SOUTHBANK VIC 3006 Export Hotline 13 28 78 Victorian Food Industry Training Board Suite 10 Skipping Girl Place 651-653 Victoria St ABBOTSFORD VIC 3067 Tel + 61 3 9428 7744 Fax + 61 3 9428 9931 Issued May 2001 The Industry in Victoria The Australian Confectionery Industry Food Science Australia Sales patterns The chocolate confectionery business is strongest in the colder months of the year and around special gift occasions such as Easter, Christmas, Mother’s Day and......

Words: 2396 - Pages: 10

Premium Essay

Commercial Airline Industry

...Introduction Boeing and Airbus have established themselves as market makers when it comes to the commercial airline manufacturing industry. As the only two major players, both companies have significant leverage over the supply chain, but competition has been intense between the two rivals. This intensity has driven both companies to pursue alternative methods of creating value along the supply chain. This analysis seeks to examine the soundness of the strategic supply chain decisions that have been made. However, it is first important to identify the key elements and driving factors for manufacturers in the industry. Market Forces of the Commercial Airplane Industry Bargaining Power of Buyers The aircraft manufacturing industry currently is a duopoly, which consists of Boeing and Airbus. The lack of providers means that buyers have relatively no bargaining power. According to an article written by Daniel Michaels of the Wall Street Journal, some customers are now expecting to receive their shipment of Dreamliners approximately four years late. With no available alternatives, the buyers do not have any choice but to wait. Bargaining Power of Suppliers The industry has a global supplier market that can be closely linked due to the presence of modern technology. Web-based programs allow instant communication and the sharing of data such as the complex plans used during the construction of the aircraft. The access to instant global communication as well...

Words: 1543 - Pages: 7

Premium Essay

Industry Trends for the Pharmaceutical Industry

...Industry Trends According to Standard and Poor’s industry service, in the past few years, the pharmaceutical industry has been subjected to heightened competition from generic drugmakers, unprecedented pricing pressure from payers, and hard-to-control inflation in research and development budgets. Furthermore, the  industry has been experiencing a decline in R&D productivity, with a lack of innovative new products being launched in recent years. The industry has suffered due to these problems in 2010, however, improvements in early-stage product pipelines in certain fields, such as cancer and diabetes, show positive long-term potential. Major cost-cutting initiatives, including sales and marketing overhauls and the reorganization of R&D operations, have been introduced as a response to the industry's concerns. New products, as well as an aging population, also provide another indication that the industry has a promising future. 1. Emerging Markets Drive Growth With markets in major developed nations being stagnant or only showing modest growth, pharmaceutical manufacturers are focusing on global emerging markets to provide momentum for industry growth over the coming years. Projections show that these markets will account for over two-fifths of global GDP, and 80% of the world's population by 2015. With respect to the pharmaceutical industry, observers have forecast that emerging markets will drive up to 90% of the sector's growth through 2020. Based on IMS...

Words: 2026 - Pages: 9

Premium Essay

Technology Perspectives in Banking Industry

...across segments with respect to prioritization of IT initiatives and implementation timelines. It had been estimated that globally, emergence of new technologies such as back office virtualization, cloud computing and Service Oriented Architecture (SOA) will reduce absolute spending on IT. Key IT Solutions As part of implementation of strategic IT initiatives, Banks are deploying IT solutions to facilitate automation in transaction management, reporting and risk management. Business Intelligence and analytics initiatives are planned in the near term by Public Banks and in a two to three year window by Private Banks. The deployment of new technologies is gaining momentum, which has the potential to bring far reaching impact in the Banking industry as a whole. Process Improvement Models ISO 27001 seems to be the most actively adopted standard across the banking sector. A large fraction of the private sector banks, are actively adopting process improvement initiatives in line with Six Sigma, which indicates a growing focus on enhancing operational efficiencies. Risk Management Focus on reporting of risk and compliance has increased significantly in line with global as well as regional trends. Automated systems can help a proactive risk management approach, while reducing compliance costs. Banks have shown a fair interest in upgrading...

Words: 445 - Pages: 2

Free Essay

Multigenerational Workforce in Difference Industries

...Multigenerational Workforce in Difference Industries Lingwen Meng Lee University Abstract The multigenerational diversity in workforces in different industries is getting larger in the last decade. Not only there are a major shifting of young workforce to professional industries and non-professional industries, but there is a growing in size of elder workforce in the most popular industries. This fact is creating many changes and challenges in communication between different generations at work. Keywords: multigenerational workforce, business communication Definition According to Department for Professional Employees, the young workforce is defined as people aged 20 through 34 who are working at the moment. On the other hand, the elder workforce is the people aged above 35 who are working. In 2013, young people were estimated to be twenty-seven percent of the professional workforce. Research On a macro scale, according to Bureau of Labor Statistics, in 2013, the total number of young workers in all industries was 49 million people out of 144 million employees in the U.S, which is 34 percent of the total workforce. The total number of elder workers in all industries was 95 million people out of 144 million employees in the U..S, which takes 64 percent of the total workforce. The amount of elder workers was nearly double the amount of young workers. Young workers with less education than associated degree......

Words: 1540 - Pages: 7