Deel 3 bijlage

Geïntegreerde proef Bijlagen

Cécile Rousseau 6 Business Economics Schooljaar 2013 - 2014

Sint – Ursula – Instituut Bosstraat 9 2861 O.-L.-V.-Waver

Geïntegreerde proef Bijlagen

Cécile Rousseau 6 Business Economics Schooljaar: 2013 - 2014

Sint – Ursula – Instituut Bosstraat 9 2861 O.-L.-V.-Waver

Voorwoord Beste lezer Hierbij presenteer ik u mijn geïntegreerde proef, ook GIP genoemd. De geïntegreerde proef maakt deel uit van het laatste jaar en hierin werd theorie omgezet in praktijk. In de richting handel gaat het over het leiden van een fictief bedrijf. Dit bedrijf produceert en verkoopt elektrische motorfietsen. In het fictief bedrijf EMB, ben ik aangesteld als financieel directeur. Onze GIP moeten we elk individueel voorstellen en verdedigen voor een jury. De geïntegreerde proef is een reeks opdrachten waar ook alle taalvakken bij betrokken worden. Door deze proef gaat men na of we in staat zijn een eigen onderneming op te starten. Onze fictief bedrijf verkoopt en produceert elektrische motorfietsen. Dit is een vrij nieuwe markt, wat het leuk maakt om er wat over te leren. Als eerste zou ik graag mevrouw Vaes en meneer Fierens bedanken voor de uitleg, de hulp en de tips die ze ons telkens weer aangeboden hebben. Ten tweede wil ik graag mevrouw Vandefonteyne bedanken voor het vak Frans, mevrouw Verheyen voor Duits, meneer Delcourte voor Engels en meneer Clerick voor de verbetering van onze GIP-taken. Graag zou ik ook de hoge universiteit Brussel willen bedanken voor het opstellen van het project en hun website die me veel geholpen heeft. Ook wil ik ze bedanken voor de hulp tijdens de begeleidingsdag. Ook de leden van mijn GIP-groep, Julie De Keuster, Stef Winkeleer, Axelle Jacobs, Tuur Goormans, Michiel Vermeulen en Sebastien Krug wil ik bedanken voor hun goede medewerking en inzet tijdens de groepsopdrachten. Als laatste wil ik ook mijn ouders en mijn zus bedanken voor hun steun en interesse in mijn eindwerk.

Inhoudsopgave 1 Bijlage 1: Samenvatting financieel directeur ..................................................... 5 2 Bijlage 2: Financieel rapport boekjaar 10 ........................................................ 11 3 Bijlage 3: Financieel rapport boekjaar 11 ........................................................ 18 4 Bijlage 4: Financieel rapport boekjaar 12 ........................................................ 25 5 Bijlage 5: Financieel rapport boekjaar 13 ........................................................ 32 6 Bijlage 6: Ken je functie ............................................................................... 39 6.1 Berekening Rendabiliteit eigen vermogen ..................................................... 40 6.2 Berekening rendabiliteit totaal vermogen ..................................................... 41 6.3 Berekening solvabiliteit ............................................................................. 42 6.4 Berekening current ratio ............................................................................ 43 6.5 Berekening quick ratio .............................................................................. 44 7 Bijlage 7: Aankoopfacturen Secco .................................................................. 45 7.1 Aankoopfactuur met financiële korting en handelskorting ............................... 46 7.2 Aankoopfactuur met doorgerekende kosten .................................................. 47 8 Bijlage 8: Aankoopfacturen EMCompany ......................................................... 49 9 Bijlage 12: An article about e-transport .......................................................... 53 10 Bijlage 13: Job advertisement of Secco ........................................................ 59

Inleiding Mijn GIP-bundel is tot stand gekomen door ‘Ecoman’. Dit is een bedrijfsspel van de Hogeschool-Universiteit Brussel waarin er drie ondernemingen starten vanuit dezelfde positie, met eenzelfde productkwaliteit dat tegen eenzelfde prijs wordt verkocht en met een even groot marktaandeel. We nemen in groep het bedrijf over met al zijn sterktes en al zijn zwaktes. Na het uittekenen van de koers die we met ons bedrijf willen gaan varen en het concretiseren van enkele doelstellingen, hebben we drie boekjaren de tijd om deze waar te maken. Alle informatie in verband met onze elektrische scooters kunnen we vinden op de website van ‘Ecoman’. Op deze website vind je ook een samenvatting per departement. We hebben ons bedrijf EMB genoemd, wat staat voor electric motorbikes. We produceren en verkopen elektrische motorfietsen. Ik ben in EMB aangesteld als financieel directeur. Mijn taak is vooral de financiele gezondheid van het bedrijf en de ratio’s bewaken. Deze bundel bestaat uit vier vakken: bedrijfseconomie, engels, frans en duits. Ik ga het eerst hebben over mijn functiesolicitatie, daarna mijn doelstellingen als financieel directeur in het bedrijf en nog veel andere taken zoals onder andere het vergelijken van websites. In het engels, frans en duits vind u vooral e-mails en solicitaitebrieven terug.

Geïntegreerde proef Bijlage 1: Samenvatting financieel directeur pagina 5

1 Bijlage 1: Samenvatting financieel directeur

Geïntegreerde proef Bijlage 2: Financieel rapport boekjaar 10 pagina 11

2 Bijlage 2: Financieel rapport boekjaar 10

Geïntegreerde proef Bijlage 6: Ken je functie pagina 39

6 Bijlage 6: Ken je functie


6.1 Berekening Rendabiliteit eigen vermogen


6.2 Berekening rendabiliteit totaal vermogen


6.3 Berekening solvabiliteit


6.4 Berekening current ratio


6.5 Berekening quick ratio

Geïntegreerde proef Bijlage 7: Aankoopfacturen Secco pagina 45

7 Bijlage 7: Aankoopfacturen Secco


7.1 Aankoopfactuur met financiële korting en handelskorting


7.2 Aankoopfactuur met doorgerekende kosten


7.3 Aankoopfactuur met terugstuurbare verpakking

Geïntegreerde proef Bijlage 8: Aankoopfacturen EMCompany pagina 49

8 Bijlage 8: Aankoopfacturen EMCompany


8.1 Aankoopfactuur met financiële korting en handelskorting


8.2 Aankoopfactuur met doorgerekende kosten


8.3 Aankoopfactuur met terugstuurbare verpakking

Geïntegreerde proef Bijlage 12: An article about e-transport pagina 53

5 Benefits of Eco Friendly Cars Eco-friendly car run on electricity or a combination of electricity and hydrogen-based fuel. Both represent low-cost methods of transportation while also reducing the amount of the driver’s carbon footprint on the Earth. In addition, environmentally-friendly cars are constantly being enhanced and redesigned with even more emphasis on reducing pollution and waste. As a result, these cars often require less maintenance than gas-powered vehicles.

Other benefits of eco-friendly cars include: * No longer spending 1/3 of your paycheck for gas. For example, the hybrid Prius 46 which contains a gas tank big enough to carry 11 gallons, allows you to drive nearly 600 miles before needing to refuel. The cost per mile is less than $.08 per mile *Drivers of eco-friendly cars consume a minimum of natural resources by spewing less carbon dioxide into the atmosphere and using less fossil fuel *Potential for a tax break if you drive a green car. Purchasing a hybrid car means you may be eligible for as much as $3000 back when you file taxes. While not every eco-friendly vehicle qualified for this kind of tax break, the majority do. This tax credit could help you in many ways at the end of the year. *Some of the newest hybrid cars are using sustainable and recyclable materials with which to construct the interior of these vehicles. This will slow down the use of materials garnered from deforestation as well as prevent habitat destruction *The message you send to everyone by buying and driving a hybrid car means you are serious about helping the environment. It may inspire others to do the same

One other important benefit of driving eco-friendly cars is the fact that they provide the possibility to eventually reduce our dependency on foreign oil. Nearly half of the oil and gas we use is imported from the Middle East, where the majority of oil reserves are located. Controlled by OPEC (Organization of the Petroleum Exporting Countries), this oil is priced according to how much OPEC claims to have at its disposal. As a result, many countries have no choice but to pay the price set by OPEC, regardless of supply and demand factors. By persuading more people to purchase eco-friendly cars, this dependence on foreign oil will cease and energy prices will drop dramatically.

Eco Friendly Cars Are Definitely Here to Stay Before eco friendly cars came into existence, motorists around the world were perfectly content to drive big, heavy gas guzzlers that spouted out enormous amounts of unhealthy exhaust emissions. Few people were even ever aware that such vehicles were harmful to both the environment and mankind. But when eco friendly cars came along, the many proven benefits started to be acknowledged and the media started to continuously talk about going green. These eco friendly cars definitely benefit man and his environment in several proven ways.

Better Gas Mileage

One of the main benefits of eco friendly vehicles is due to the inherent nature of how they’re engineered and designed by the automotive manufacturers by enabling drivers of these vehicles to attain much greater gas mileage. Improved gas mileage not only means not having to fill up so often, but it means drivers can travel much further on a single tank of fuel. The fuel is usually not traditional gasoline as in non-eco friendly cars, but rather a combination of liquefied petroleum gas(LPG) and electricity.

9 Bijlage 12: An article about e-transport


Less Dependance on Foreign Oil

When eco friendly cars require much less fuel to power them across the same distances, this means that the United States as well as other major countries don’t have to rely nearly as much on expensive foreign oil sources from specific countries in the Middle Eastern parts of the world. This provides both a monetary advantage to the countries who were formerly relying and depending so much on having to purchase their fuel, but it also provides a substantive political benefit as well since many countries now using eco friendly cars no longer have to be at the financial mercy of these foreign countries.

Reduced Exhaust Emissions

Eco friendly cars with electrical batteries and electrical engines or hybrid vehicles have proven to produce a dramatically decreased amount of harmful exhaust emissions when driving at all speeds in all types of weather conditions. This directly helps keep nature cleaner and more healthy and substantially diminishes the amount of pollutants released when driving these superb vehicles.

Saves Drivers Money

Driving green vehicles allows owners of these cars to save enormous amounts of money that they were formerly spending on unleaded or premium unleaded gasoline for their non-eco friendly vehicles. Everyone can benefit by being able to save tremendous amounts of money at the gas station or by never having to go to the gas station at all if their eco friendly vehicle is 100% electric.

Going Electric Means Going Green in Savings Car owners in America are faced with the decision of continuing their status quo of buying automobiles that rely on the import of expensive oil from other countries or of investing in a better environmental future by purchasing the newer technological wonders of electric or hybrid vehicles. The choice is not always an easy one; however, there are many advantages to choosing the latter option of an eco-friendly car.

The biggest benefit in purchasing an electric or hybrid vehicle is fuel cost. The price of gasoline has steadily gone up and up during the last decade. Where owners once paid $1 for a gallon of gas, they are today paying in the vicinity of $4.50 per gallon with all indicators being that the price is on the rise even more so. Eco-friendly cars rely on electric batteries, not foreign oil to run. The savings are significant.

This is actually another plus to using a hybrid, plug-in, or all electric vehicle. By doing so, owners help to reduce American dependence on imported petroleum. The vast majority of this imported product is used by passenger cars. Eco-friendly cars, however, use other fuel sources as well, such as coal and natural gas. In addition, many get better gas mileage than a standard automobile.

Related to alternative fuel is another benefit, that being that as time passes, there are more options for where to gas up, so to speak. Hybrid vehicles can get fuel at gas stations or alternative fueling sites, while plug-in cars can also get gas at a regular gas station or charge up either at home or a public charging station. Electric cars can also recharge at home or a public station. Americans love flexibility, and eco-friendly cars provide that.

The main environmental plus to utilizing an eco-friendly car is that by doing so there are fewer emissions released into the atmosphere. In fact, all electric vehicles have zero emissions. Since most people use electricity rather than gas for their plug-in cars, there are also lower emissions than their counterparts driving regular fuel vehicles. Hybrids can vary, but they, too, generally release less than normal gas cars.


Thus, the benefits of using eco-friendly cars relate directly to the individual’s and country’s pocketbook. The price of gasoline is increasing steadily, putting a strain on the national economy. Buying an alternative car means lower costly imports, less family expense, and an improved environment.

Stop Living in the Past – Eco Friendly Cars are the Future As much as you may love your gas guzzling pickup truck with its powerful V-8 engine and ability to haul a 2,000 pound payload, it is time to start thinking of a more practical vehicle for your transportation needs. With the nation trying to reduce its dependence on foreign oil and also concerned about global warming, eco friendly cars will play a big role in addressing those concerns. Before you go out and purchase another big pickup truck or SUV that is not very environmentally friendly, consider the benefits of owning an eco friendly car.

DOING YOUR PART to help the environment stay greener is one of the obvious reasons for buying a car that uses less gasoline or other highly polluting fossil fuels. A switch to a car that has better fuel efficiency will give you more miles to the gallon while also reducing your carbon footprint. Hybrid vehicles or all-electric vehicles use even less gas and emit fewer dangerous emissions into the atmosphere.

SAVING ON OPERATING COSTS is another primary reason why it is smart to opt for an eco-friendly car. Hybrid cars that are powered with a combination of gas and electricity or cars that run completely on battery power cost less to operate per mile than the traditional combustion engine powered vehicle. Today’s gas prices are close to $4 per gallon. Studies show that it takes $0.75-$1.00 in electricity costs to produce the same amount of energy and drive the same distance as 1 gallon of gas.

GAINING INDEPENDENCE FROM FOREIGN OIL is a very appealing reason to wean ourselves off of energy inefficient vehicles and start to focus on eco friendly cars. Americans are more than a little frustrated at being held hostage by oil-producing nations. Because oil is a global commodity, the actions of a single oil-producing country like Iran can cause the cost of oil to rise in ever oil-producing country. Even though Saudi Arabia is on good terms with the United States, they do not sell us oil at a discount. In order to free ourselves from the dependence on foreign oil, we must invest in eco friendly cars that use other sources of energy beside oil.

A BIG SUPPLY OF NATURAL GAS in the United States could be the answer to reducing our dependence on foreign oil. Building eco friendly vehicles that can run on natural gas will reduce our energy costs. Natural gas does not have the same environmental impact and has been shown to be an effective way of powering a car.

Driving Eco-Friendly Cars: Good for Your Wallet and the Environment Car owners choose eco-friendly cars for both environmental, political and money-saving reasons. Eco-friendly cars are relatively new to the market, but drivers are quickly picking up on the many benefits that eco-friendly cars offer. Read on to learn about some of the benefits that eco-friendly cars offer drivers and the environment.

One of the most common reasons why drivers choose eco-friendly cars is to save money on gas. Hybrid car owners visit gas stations a lot less than drivers with standard vehicles because hybrid cars have much better gas mileage.

For example, let’s compare two mid-size cars, the 2012 Toyota Prius and the 2012 Nissan Sentra. The Prius is a hybrid car, and the Sentra is a relatively efficient standard gasoline car. The 2012 Toyota Prius uses about 50 miles per gallon, and the 2012 Nissan Sentra uses about 30 miles per gallon. The annual fuel cost for the Prius is estimated to be $1,116, while the annual fuel cost for the Sentra is $1,858. By driving an eco-friendly car a driver can save about 40 percent each year on gasoline costs. By using less gas or no gas eco-friendly cars also help countries become more self-sustaining by relying less on foreign oil.


An electric vehicle is unique because drivers never have to visit gas stations. They can charge their vehicles at home, which takes several hours or more, or they can stop by quick-charge stations. Drivers can charge their electric vehicles to full power in about 30 minutes when they use quick-charge stations. Drivers who opt to charge at home may even choose to utilize solar power or other renewable energy technologies to charge their vehicles in the greenest way possible.

By using less gas or no gas at all eco-friendly cars are also helping the environment by reducing the pollutants entering the atmosphere. Drivers who purchase new eco-friendly vehicles can receive tax breaks because of the environmental benefits of these cars. Some locations even offer special parking spots for eco-friendly cars because they want to reward environmentally-friendly drivers. Some areas also allow eco-friendly vehicles to drive in carpool lanes even if there is only one person in the vehicle. This can reduce a driver’s commute time, reducing the vehicle’s gas usage even more.

What You Should Know About Eco-friendly Cars If you are in the market for a new car, there are a lot of options for you to consider. Along with that, when you are trying to decide between s conventional vehicle and a car that is eco-friendly, the situation becomes even more complicated. With this in mind, these are some of the benefits of buying vehicle that is echo-friendly instead of a traditional model:

● You will be helping to conserve our natural resources because the typical hybrid uses less gas than a standard car. Today, for every gallon of gas you use and each mile you drive, you car is releasing CO2 and adding to greenhouse gases in the environment. Using less gas has the opposite effect and the impact these harmful emissions (known as your “carbon footprint”) has on our planet will be reduced.

● A good deal of our foreign oil comes from the volatile Middle East, and if you buy a hybrid car, you will help lessen America’s dependence on foreign oil. Remember that any time you consume more of it, the implication to our federal government and foreign countries alike is that you have no problem with spending more of your hard-earned money on gasoline. Responsible consumers pay attention to where the products they purchase originate and try to determine why imported products cost what they do.

● If you buy a new eco-friendly car, you may be eligible for as much as $3,000 as a tax credit, which will make its somewhat higher sticker price easier to take, However, note that this does not necessarily apply to every brand and type of hybrid vehicle.

● By driving hybrid vehicle, you will be leading by example. When you take that step, you will show other people and the business world that you want to help protect the environment and use less fuel when you drive. As consumers throughout the United States continue to make these important buying decisions on a daily basis, manufactures are becoming increasingly aware of the trend and making an effort to develop a wide range of new products that meet their demands and needs.


Eco Friendly Cars Save More Than the Environment Like the name suggests, the main benefit of an eco friendly car is that it emits less pollution, thereby reducing harmful effects on the environment. However, eco friendly cars can save more than the environment. Drivers of eco friendly cars can also save money in their pockets. While the initial price of an eco friendly car may be slightly higher than a gas-powered vehicle, the long-term savings of driving an eco friendly car will add up for miles.

Many people know that the federal government offers tax incentives for tax payers who purchase eco friendly cars. Yet many people might not know that this savings can add up to $3400 depending on the type of vehicle purchased.

Additionally, many states offer other tax credits and discounts on parking permits for owners of eco friendly cars. In some states, eco friendly cars are exempt from the high-occupancy vehicle lane. Cars in this lane are usually required to carry a certain number of passengers, however an eco friendly car may be permitted to drive in this lane carrying only the driver.

Not only do federal and state governments offer incentives for owners of eco friendly cars, but insurance companies may also contribute to annual cost savings. Many insurance providers offer lower rates on a number of qualifying eco friendly cars. Similarly, some banks offer loan incentives such as reduced interest rates for people purchasing eco friendly cars.

Because eco friendly cars operate on little to no fuel, they also offer savings through reduced fuel consumption. The prices of gas may fluctuate throughout a year, but the driver of an eco friendly car can expect to spend much less on fuel than the owner of a gas-powered car.

Also growing in popularity are employers offering incentives to employees who purchase eco friendly cars. For example many employees can benefit from savings ranging from $2000 – $5000 depending on the company’s incentives. Some universities also offer discounted parking permits for students driving eco friendly cars.

One final cost-savings aspect of eco friendly cars is hidden in the design of the vehicle. Eco friendly cars result in reduced spending for some vehicle repairs because the handling and operation of these cars is slightly different than that of a gas-powered vehicle. For example, the design of eco friendly cars often reduces the wear on brake pads, which results in fewer trips to the mechanic.


Benefits of Eco-Friendly Cars Eco-friendly cars are cars that have a lower negative effect on the environment than traditional automobiles. These cars include electric cars, hybrids and cars that run on alternative fuels. These cars have many benefits.

The main benefit of eco-friendly cars is that they use less oil than traditional cars. Electric cars use no oil at all, while hybrids and alternative fuel vehicles, such as those that run on ethanol or liquid natural gas, use much less oil than regular automobiles. Using less oil has many benefits in and of itself.

For example, using less oil means fewer harmful carbon emissions. Emissions from automobiles have been linked to smog, global warming and health conditions such as asthma.

Using less oil also helps the environment because there is less chance of a spill or pipeline leak, which can pollute land and water sources and kill wildlife.

Using less oil also means less U.S. dependence on foreign oil sources, which are often the subject of political conflict. The U.S. imports about 60 percent of the oil it uses, and much of it comes from the politically unstable Middle East. Also, much of the energy that eco-friendly cars do use — electricity, natural gas, ethanol and other biofuels — is produced in the United States.

In addition to global and environmental benefits, eco-friendly cars also have personal benefits to the owner.

For example, most eco-friendly cars get better gas mileage than traditional automobiles, making them cheaper to own and drive. The fuel cost for hybrid vehicles is about half as much as that of a traditional automobile, while the cost to operate a full electric car is about one-quarter as much, according to the U.S. Department of Energy. And though eco-friendly cars often cost more to buy, much of the cost is offset by tax credits and other government incentives.

Another personal advantage of owning an eco-friendly car is the ease of refueling certain models. Electric cars and plug-in hybrids can both be plugged in to a home electrical outlet for battery recharging, which is a big plus, because public infrastructure for fueling such cars is in its infancy.

Geïntegreerde proef Bijlage 13: Job advertisement of Secco pagina 59

10 Bijlage 13: Job advertisement of Secco

Geïntegreerde proef Bijlage 13: Job advertisement of Secco pagina 5

Besluit Persoonlijk vond ik dit eindwerk zeer leerrijk. Ik heb veel bijgeleerd over hoe je in het bedrijf staat als financieel directeur, over het werken in een groep en ook over hoe het er in het bedrijfsleven eraan toe gaat Wat ik een zeer positief punt vond is dat we in verschillende talen een sollicitatiebrief moesten schrijven. Dit is voor later zeer handig en kan ons na onze verdere studies goed op weg helpen. Ook hebben we voor het vak frans een sollicitatiegesprek afgelegd, wat zeer leerrijk was. In groep leren werken is belangrijk en hieraan hebben we tijdens dit schooljar goed aan gewerkt. Het is niet altijd makkelijk om in groep te werken, maar je moet er met leren omgaan. Als er iemand de leiding neemt en de groep werkt goed mee, is dit geen probleem. Het werken met deadlines was voor mij geen probleem, als je je taken op voorhand inplant kom je niet in tijdsnood. Tijdens de GIP heb ik ook meer geleerd over elektrische scooters, dit concept vind ik zeer goed van onze school. Zo leren ze de leerlingen meer bij over groene energie. Ik ben zeer blij dat ik deze proef heb mogen maken, het heeft me veel dingen geleerd die ik kan meenemen naar de toekomst.

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