feest en taart
TRANSCRIPT
![Page 1: Feest en Taart](https://reader034.vdocuments.pub/reader034/viewer/2022042611/5877f7951a28ab91178b5035/html5/thumbnails/1.jpg)
www.finance-for-non-financials.nl
English versionas of Page 14
![Page 2: Feest en Taart](https://reader034.vdocuments.pub/reader034/viewer/2022042611/5877f7951a28ab91178b5035/html5/thumbnails/2.jpg)
www.finance-for-non-financials.nl
De taart
Aandeelhoudersrendement
Je hebt trek: Hoe groot is de taart?
English versionas of Page 14
![Page 3: Feest en Taart](https://reader034.vdocuments.pub/reader034/viewer/2022042611/5877f7951a28ab91178b5035/html5/thumbnails/3.jpg)
www.finance-for-non-financials.nl
De taart / # Mensen
De taart
Aandeelhoudersrendement
Je hebt trek: Hoeveel mensen zijn er op het feest?
![Page 4: Feest en Taart](https://reader034.vdocuments.pub/reader034/viewer/2022042611/5877f7951a28ab91178b5035/html5/thumbnails/4.jpg)
www.finance-for-non-financials.nl
De taart / # Taart eters
De taart / # Mensen
De taart
Aandeelhoudersrendement
Je hebt trek: Zijn er misschien een paar op dieet?
![Page 5: Feest en Taart](https://reader034.vdocuments.pub/reader034/viewer/2022042611/5877f7951a28ab91178b5035/html5/thumbnails/5.jpg)
www.finance-for-non-financials.nl
De taart / # Taart eters
De taart / # Mensen
De taart
De taart – Grote broer # Taart eters
Aandeelhoudersrendement
Je hebt trek: Heeft haar broer al een stuk van de taart opgegeten?
![Page 6: Feest en Taart](https://reader034.vdocuments.pub/reader034/viewer/2022042611/5877f7951a28ab91178b5035/html5/thumbnails/6.jpg)
www.finance-for-non-financials.nl
De taart / # Taart eters
De taart / # Mensen
De taart
De taart – Grote broer # Taart eters + Bakker
De taart – Grote broer # Taart eters
Aandeelhoudersrendement
Je hebt trek: De bakker wil morgen ook niet iets eten….
![Page 7: Feest en Taart](https://reader034.vdocuments.pub/reader034/viewer/2022042611/5877f7951a28ab91178b5035/html5/thumbnails/7.jpg)
www.finance-for-non-financials.nl
De taart / # Taart eters
De taart / # Mensen
De taart
Operating ProfitRevenue - Costs
De taart – Grote broer # Taart eters + Bakker
De taart – Grote broer # Taart eters
Aandeelhoudersrendement
![Page 8: Feest en Taart](https://reader034.vdocuments.pub/reader034/viewer/2022042611/5877f7951a28ab91178b5035/html5/thumbnails/8.jpg)
www.finance-for-non-financials.nl
De taart / # Taart eters
De taart / # Mensen
De taart
ROA 1)
OPTotal Assets
1
Operating ProfitRevenue - Costs
De taart – Grote broer # Taart eters + Bakker
De taart – Grote broer # Taart eters
Aandeelhoudersrendement
1) Return On Assets
![Page 9: Feest en Taart](https://reader034.vdocuments.pub/reader034/viewer/2022042611/5877f7951a28ab91178b5035/html5/thumbnails/9.jpg)
www.finance-for-non-financials.nl
De taart / # Taart eters
De taart / # Mensen
De taart
RONA 2)
OPNet Assets
ROA 1)
OPTotal Assets
2
1
OPRevenue - Costs
De taart – Grote broer # Taart eters + Bakker
De taart – Grote broer # Taart eters
Aandeelhoudersrendement
1) Return On Assets2) Return On Net Assets
![Page 10: Feest en Taart](https://reader034.vdocuments.pub/reader034/viewer/2022042611/5877f7951a28ab91178b5035/html5/thumbnails/10.jpg)
www.finance-for-non-financials.nl
De taart / # Taart eters
De taart / # Mensen
De taart
RONA 2)
OPNet Assets
ROA 1)
OPTotal Assets
3
2
1
OPRevenue - Costs
De taart – Grote broer # Taart eters + Bakker
De taart – Grote broer # Taart eters
Aandeelhoudersrendement
1) Return On Assets2) Return On Net Assets3) Return On Capital Employed ROCE 3)
OP less taxCapital Employed
![Page 11: Feest en Taart](https://reader034.vdocuments.pub/reader034/viewer/2022042611/5877f7951a28ab91178b5035/html5/thumbnails/11.jpg)
www.finance-for-non-financials.nl
De taart / # Taart eters
De taart / # Mensen
De taart
RONA 2)
OPNet Assets
ROA 1)
OPTotal Assets
3
2
1
4
OPRevenue - Costs
De taart – Grote broer # Taart eters + Bakker
De taart – Grote broer # Taart eters
ROIC 4)
NOPLAT6)
Invested Capital
Aandeelhoudersrendement
1) Return On Assets2) Return On Net Assets3) Return On Capital Employed4) Return On Invested Capital
ROCE 3)
OP less taxCapital Employed
![Page 12: Feest en Taart](https://reader034.vdocuments.pub/reader034/viewer/2022042611/5877f7951a28ab91178b5035/html5/thumbnails/12.jpg)
www.finance-for-non-financials.nl
Enabling professionals to use finance to their advantage
Drs. S.W.H. Marcussen – Geelen RCMolendijk 43, 5941EE VeldenT ++31 653 653 015E [email protected] I www.f4nf.comLid “Vereniging Register Controllers”
Finance for Non-Financials verzorgt trainingen van: Introductie in Financiën voor Niet-Fin; tot Kennisontwikkelingstrajecten Financials en Corporate Finance voor ervaren controllers
Susan MarcussenWerkervaring als internationaal controller Bedrijfseconomie & Register Controller Docent UM & OU, Didactisch bekwaam
![Page 13: Feest en Taart](https://reader034.vdocuments.pub/reader034/viewer/2022042611/5877f7951a28ab91178b5035/html5/thumbnails/13.jpg)
www.finance-for-non-financials.nl
![Page 14: Feest en Taart](https://reader034.vdocuments.pub/reader034/viewer/2022042611/5877f7951a28ab91178b5035/html5/thumbnails/14.jpg)
www.finance-for-non-financials.nl
The Cake
Stockholder return
You are hungry: How big is the cake?
www.f4nf.com
![Page 15: Feest en Taart](https://reader034.vdocuments.pub/reader034/viewer/2022042611/5877f7951a28ab91178b5035/html5/thumbnails/15.jpg)
www.finance-for-non-financials.nl
The Cake / # People
The Cake
Stockholder return
You are hungry: How may people are at the party?
www.f4nf.com
![Page 16: Feest en Taart](https://reader034.vdocuments.pub/reader034/viewer/2022042611/5877f7951a28ab91178b5035/html5/thumbnails/16.jpg)
www.finance-for-non-financials.nl
The Cake / # Cake Eaters
The Cake / # People
The Cake
Stockholder return
You are hungry: Some might be on a diet?
www.f4nf.com
![Page 17: Feest en Taart](https://reader034.vdocuments.pub/reader034/viewer/2022042611/5877f7951a28ab91178b5035/html5/thumbnails/17.jpg)
www.finance-for-non-financials.nl
The Cake / # Cake Eaters
The Cake / # People
The Cake
The Cake – Big Brother # Cake Eaters
Stockholder return
You are hungry: But her big brother must have eaten a large piece already?
www.f4nf.com
![Page 18: Feest en Taart](https://reader034.vdocuments.pub/reader034/viewer/2022042611/5877f7951a28ab91178b5035/html5/thumbnails/18.jpg)
www.finance-for-non-financials.nl
The Cake / # Cake Eaters
The Cake / # People
The Cake
The Cake – Big Brother # Cake Eaters + Baker
The Cake – Big Brother # Cake Eaters
Stockholder return
You are hungry: And her mother wants to keep some cake for tomorrow?
www.f4nf.com
![Page 19: Feest en Taart](https://reader034.vdocuments.pub/reader034/viewer/2022042611/5877f7951a28ab91178b5035/html5/thumbnails/19.jpg)
www.finance-for-non-financials.nl
The Cake / # Cake Eaters
The Cake / # People
The Cake
Operating ProfitRevenue - Costs
The Cake – Big Brother # Cake Eaters + Baker
The Cake – Big Brother # Cake Eaters
Stockholder return
www.f4nf.com
![Page 20: Feest en Taart](https://reader034.vdocuments.pub/reader034/viewer/2022042611/5877f7951a28ab91178b5035/html5/thumbnails/20.jpg)
www.finance-for-non-financials.nl
The Cake / # Cake Eaters
The Cake / # People
The Cake
ROA 1)
OPTotal Assets
1
Operating ProfitRevenue - Costs
The Cake – Big Brother # Cake Eaters + Baker
The Cake – Big Brother # Cake Eaters
Stockholder return
1) Return On Assets
www.f4nf.com
![Page 21: Feest en Taart](https://reader034.vdocuments.pub/reader034/viewer/2022042611/5877f7951a28ab91178b5035/html5/thumbnails/21.jpg)
www.finance-for-non-financials.nl
The Cake / # Cake Eaters
The Cake / # People
The Cake
RONA 2)
OPNet Assets
ROA 1)
OPTotal Assets
2
1
Operating ProfitRevenue - Costs
The Cake – Big Brother # Cake Eaters + Baker
The Cake – Big Brother # Cake Eaters
Stockholder return
1) Return On Assets2) Return On Net Assets
www.f4nf.com
![Page 22: Feest en Taart](https://reader034.vdocuments.pub/reader034/viewer/2022042611/5877f7951a28ab91178b5035/html5/thumbnails/22.jpg)
www.finance-for-non-financials.nl
The Cake / # Cake Eaters
The Cake / # People
The Cake
RONA 2)
OPNet Assets
ROA 1)
OPTotal Assets
3
2
1
Operating ProfitRevenue - Costs
The Cake – Big Brother # Cake Eaters + Baker
The Cake – Big Brother # Cake Eaters
Stockholder return
1) Return On Assets2) Return On Net Assets3) Return On Capital Employed ROCE 3)
OP less taxCapital Employed
www.f4nf.com
![Page 23: Feest en Taart](https://reader034.vdocuments.pub/reader034/viewer/2022042611/5877f7951a28ab91178b5035/html5/thumbnails/23.jpg)
www.finance-for-non-financials.nl
The Cake / # Cake Eaters
The Cake / # People
The Cake
RONA 2)
OPNet Assets
ROA 1)
OPTotal Assets
3
2
1
4
Operating ProfitRevenue - Costs
The Cake – Big Brother # Cake Eaters + Baker
The Cake – Big Brother # Cake Eaters
ROIC 4)
NOPLAT6)
Invested Capital
Stockholder return
1) Return On Assets2) Return On Net Assets3) Return On Capital Employed4) Return On Invested Capital
ROCE 3)
OP less taxCapital Employed
www.f4nf.com
![Page 24: Feest en Taart](https://reader034.vdocuments.pub/reader034/viewer/2022042611/5877f7951a28ab91178b5035/html5/thumbnails/24.jpg)
www.finance-for-non-financials.nl
Enabling professionals to use finance to their advantage
S.W.H. Marcussen – Geelen EMFCMolendijk 43, 5941EE Velden, The Netherlands T ++31 653 653 015E [email protected] I www.f4nf.comMember of Dutch Controllers association
Finance for Non-Financials enables training and coaching ranging from: Finance for Non-Financials Knowledge enhancements for Financials and Corporate Finance for experienced
controllers
Susan Marcussen Worked as international controller Executive Master in Finance and Control Teacher MU & OU, Teachers Licence
www.f4nf.com
![Page 25: Feest en Taart](https://reader034.vdocuments.pub/reader034/viewer/2022042611/5877f7951a28ab91178b5035/html5/thumbnails/25.jpg)
www.finance-for-non-financials.nlwww.f4nf.com