50 lines
1.1 KiB
Markdown
50 lines
1.1 KiB
Markdown
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# Business as a Black-Box
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![[business-as-black-box.png]]
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We can analyse a business as a black box. With the inputs being raw material, parts, capital, labor and management and the outputs being the achievement of certain goals, mostly economical ones.
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Companies create value over time.
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# Value Chain of a furniture factory
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The process of turning those inputs into something more valueable is called the value chain.
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![[02-what-is-a-business_value-chain.excalidraw]]
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# How do we measure added value?
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In the most simple form it:
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$\displaystyle \text{Added value} = \text{Sales Revenue} - \text{Cost of supplies}$
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# What is the VAT (Value Added Tax)
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VAT is payed by the consumers when they buy a product. It is a indirect tax, because the money goes to the companies first, and they give it to the government.
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# Types of VAT's (as of 1/09/2012)
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## 0% | Without VAT
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- Hospitals, Training
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## 4% | Super Reduced VAT
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- Bread
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- Eggs
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- Milk
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- Fruit
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- Vegetables
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- Textbooks
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## 10% | Reduced VAT
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- Pharmaceutical Products
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- Restaurants
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- Hotels
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- Transportation
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- Glasses
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- *Majority Food?*
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## 21% | General VAT
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- Car
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- Electricity
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- Gas
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- Telefone
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