Hoorcollege 25-9-2018 Finance en Accounting

We provide managers with the technology to make economic decisions.

- Accountants: measure, analyze and manage performance

Management accounting: gebruikers binnen de organisatie – interne rapportages en analyses
Financial accounting: voor mensen buiten de organisatie (zoals beleggers, aandeelhouders,
banken etc.)
- Finance professionals: predict the future and optimize choices accordingly

Financiële jaarrekening:

- Performance of the company

- Financial position of the company
 Hold management accountable for how the business is doing
 How much money can be distributed to shareholders
 Future predictions
 Where to invest in, and what to divest
 Determine the reward for effort employees
 Convince to borrow money to us
 Convince suppliers to do business with us

Jaarrekening:

- Cash flow statement

- The balance-sheet = de balans (debit = credit)
- The income statement = de winst (revenue) en verlies (costs) rekening

Kasstromen toewijzen aan de periode waar zij vinden dat ze ‘thuishoren’

Equity1 = Equity0 + profit1 + transactions with shareholders and direct adjustments

4 verschillende ratio’s

1. Asset management (activity) ratios: Hoeveel verkopen ben je in staat om uit je activa te
‘persen’.
Inventory turnover: costs of goods sold / average inentors

DEELTOETS 2
Hoorcollege 4-10-2018 MARKETING

Innoveren en inspelen op nieuwe trends! (bv. Door dalende verkopen)

Marketing: de activiteit, set of institutions, and processes for creating, communicating, and
delivering and exchanging offerings that have value for customers, clients, partners, and society at
large.
Marketing (managerial definition): de kunst en wetenschap van choosing target markets and getting,
keeping, and growing customers through creating, delivering, and communicating superior customer
value.

Main categories of marketing

Business-to-Consumer Marketing Business-to-Business marketing
Goods: Fast Moving Consumer Goods, Goods: Autofabrikant, kopen van banden
Consumer durables
Services: vliegen, kapper, vakanties Services: Accountants, business software

Customer Perceived Value (CPV): the difference between a (potential) customer’s evaluation of all
the benefits and all the costs of a product

 Total customer benefit: perceived monetary value of the bundle of economic, functional, and
psychological benefits customers expect from a given product
 Total customer cost: perceived bundle of costs customers expect to incur in evaluating,
obtaining, using, and disposing of the product

Marketing to improve business performance:

1. Create Customer satisfaction: a person’s feeling of pleasure or disappointment resulting from

comparing a product’s perceived performance in relation to his/her expectations ( loyalty,
buy more, higher priced options, less price sensitive, positive WordOfMouth)
Tevredenheid meten: Net Promoter Score (NPS)  aan klanten vragen: hoe waarschijnlijk is
het dat je mijn product gaat aanbevelen?
Customer loyalty (loyalty is a deeply held commitment to rebuy a preferred product or
service in the future despite situational influences and marketing efforts having the potential
to cause switching behavior  creating a strong, tight, and enduring connection)
Het verkrijgen van nieuwe klanten is veel kostbaarder dan het behouden van klanten. Je
moet je als bedrijf focussen op de klanten met de highest customer lifetime value.

4 p’s :

Push Promotional strategy: Producer –(Marketing activities; trade promotion)->Retailer –(Marketing

activities; In-store promotion)-> Consumer

Pull Promotional strategy: Consumer – (demand) -> Retailer – (demand) -> Producer

Promotion mix: combination of promotional tools an organization uses

Integrated marketing communication: combining all promotional tools into one comprehensive,
unified, promotional strategy.