Vous êtes sur la page 1sur 32

Tableau des investissements et renouvellement

Désignations Nombre Prix unitaire Total Année 1


depenses pres exploitation
NOTAIRE 1 334,860 334,860 334,860
LICENCE WARI 1 75,000 75,000 75,000
LICENCE WU 1 200,000 200,000 200,000
LICENCE JONI-JONI 1 50,000 50,000 50,000
LICENCE MONEY GRAM 1 250,000 250,000 250,000
LICENCE MONEY EXPRESS 1 150,000 150,000 150,000
LICENCE RIA 1 250,000 250,000 250,000
LICENCE OM 1 80,000 80,000 80,000
LICENCE YONIMA CASH 1 75,000 75,000 75,000
LICENCE LAMPEFALL TRANSFERT 1 100,000 100,000 100,000
LICENCE TIGO CASH 1 80,000 80,000 80,000
AGRAPHEUSE 1 35,000 35,000 35,000
DETECTEUR DE FAUX BILLET 1 6,000 6,000 6,000
CUTER 1 300 300 300
CISEAUX 1 1,000 1,000 1,000
TOTAL DEPENSES PRES EXPLOITATION 1 1,687,160 1,687,160 1,687,160
MATERIEL D'EXPLOITATION
ORDINATEUR 1 260,000 260,000 260,000
ORDINATEUR MAC 1 850,000 850,000 850,000
PHOTOCOPIEUSE 1 550,000 550,000 550,000
SCANNER 1 350,000 350,000 350,000
MACHINE A RELUIRE 1 150,000 150,000 150,000
MACHINE A COUPER 1 80,000 80,000 80,000
VITRINE 1 450,000 450,000 450,000
CLIMATISEUR 1 125,000 125,000 125,000
CHAISES 5 25,000 125,000 125,000
TABLE DE DIRECTION 2 75,000 150,000 150,000
TOTAL MAT D'EXPLOITATION 2,915,000 3,090,000 3,090,000

TOTAL INV 4,777,160 4,777,160


Fonds de roulements 1,739,450
BUDGET GLOBAL DU PROJET 6,516,610
Fonds de roulement pour 3 mois
Désignations Quantité Prix Unitaire Valeur
Rémunération / Rémunération
Postes Nombre mois pour 1 mois
GERANT 1 200,000 200,000
TECHNICIEN INFOGRAPHE 1 150,000 150,000
GARDIEN 1 50,000 50,000
TECHNICIEN DE SURFACE 1 50,000 50,000
Total dépenses de personnel 4 450,000 450,000
MATERIEL A VENDRE
PAPIER A3 7 23,000 161,000
PAPIER A4 7 11,000 77,000
TROMBONE 2 1,200 2,400
SURLIGNEUR 10 500 5,000
BIC 10 2,500 25,000
CRAYON 5 700 3,500
CACHET 3 6,000 18,000
ENVELOPPE 10 7,500 75,000
CAHIER 32 PAGES 25 1,800 45,000
CAHIER 100 PAGES PF 13 1,350 17,550
CAHIER 100 PAGES GF 30 3,500 105,000
CAHIER 200 PAGES GF 30 7,500 225,000
EFFACEUR 20 750 15,000
BAGUETTE 15 2,500 37,500
SPIRALE 15 2,500 37,500
CHEMISE CARTONEE 50 3,000 150,000
SOUS-CHEMISE 75 3,000 225,000
FICHE 10 850 8,500
RECU 40 100 4,000
MALETE (JEU D'ENFANT) 35 1,500 52,500
TOTALE MAT A VENDRE 1,289,450
Total Fonds de roulement 1,739,450
#REF!
Tableau des amortissements
Valeur Durée de
Désignations d'origine Taux Annuité vie Année 1
ORDINATEUR 260,000 20% 52,000 5 ans 52,000
ORDINATEUR MAC 850,000 20% 170,000 5 ans 170,000
PHOTOCOPIEUSE 550,000 20% 110,000 5 ans 110,000
SCANNER 350,000 20% 70,000 5 ans 70,000
MACHINE A RELUIRE 150,000 20% 30,000 5 ans 30,000
MACHINE A COUPER 80,000 20% 16,000 5 ans 16,000
VITRINE 450,000 20% 90,000 5 ans 90,000
CLIMATISEUR 125,000 20% 25,000 5 ans 25,000
CHAISES 125,000 20% 25,000 5 ans 25,000
TABLE DE DIRECTION 150,000 20% 30,000 5 ans 30,000
Total des ammortissements 3,090,000 618,000 618,000
Valeur
Année 2 Année 3 Année 4 Année 5 résiduelle
52,000 52,000 52,000 52,000 0
170,000 170,000 170,000 170,000 0
110,000 110,000 110,000 110,000 0
70,000 70,000 70,000 70,000 0
30,000 30,000 30,000 30,000 0
16,000 16,000 16,000 16,000 0
90,000 90,000 90,000 90,000 0
25,000 25,000 25,000 25,000 0
25,000 25,000 25,000 25,000 0
30,000 30,000 30,000 30,000 0
618,000 618,000 618,000 618,000 0
Tableau des charges de personnel
Rémunération Rémunération Rémunération Année 1
Postes Nombre Individuelle total par mois annuelle
GERANT 1 200,000 200,000 2,400,000 2,400,000
TECHNICIEN INFOGRAPHE 1 150,000 150,000 1,800,000 1,800,000
GARDIEN 1 50,000 50,000 600,000 600,000
TECHNICIEN DE SURFACE 1 50,000 50,000 600,000 600,000
TOTAL 4 450,000 450,000 5,400,000 5,400,000
Année 2 Année 3 Année 4 Année 5

2,400,000 2,400,000 2,400,000 2,400,000


1,800,000 1,800,000 1,800,000 1,800,000
600,000 600,000 600,000 600,000
600,000 600,000 600,000 600,000
5,400,000 5,400,000 5,400,000 5,400,000
Quantités achetées

Désignations MENSUEL ANNUEL AN 1 AN 2 AN 3


Quantité QUANTITE
PAPIER A3 7 84 84 84 84
PAPIER A4 7 84 84 84 84
TROMBONE 2 24 24 24 24
SURLIGNEUR 10 120 120 120 120
BIC 10 120 120 120 120
CRAYON 5 60 60 60 60
CACHET 3 36 36 36 36
ENVELOPPE 10 120 120 120 120
CAHIER 32 PAGES 25 300 300 300 300
CAHIER 100 PAGES PF 13 156 156 156 156
CAHIER 100 PAGES GF 30 360 360 360 360
CAHIER 200 PAGES GF 30 360 360 360 360
EFFACEUR 20 240 240 240 240
BAGUETTE 15 180 180 180 180
SPIRALE 15 180 180 180 180
CHEMISE CARTONEE 50 600 600 600 600
SOUS-CHEMISE 75 900 900 900 900
FICHE 10 120 120 120 120
RECU 40 480 480 480 480
MALETE (JEU D'ENFANT) 35 420 420 420 420
AN 4 AN 5

84 84
84 84
24 24
120 120
120 120
60 60
36 36
120 120
300 300
156 156
360 360
360 360
240 240
180 180
180 180
600 600
900 900 1800
120 120
480 480
420 420
Quantités vendues

Désignations Quantité QUANTITES AN 1 AN 2 AN 3


MENSUEL ANNUEL
SERVICES RENDUES
WARI 150 1,800 1,800 1,800 1,800
WU 200 2,400 2,400 2,400 2,400
JONI-JONI 150 1,800 1,800 1,800 1,800
MONEY GRAM 100 1,200 1,200 1,200 1,200
MONEY EXPRESS 100 1,200 1,200 1,200 1,200
RIA 100 1,200 1,200 1,200 1,200
OM 200 2,400 2,400 2,400 2,400
YONIMA CASH 70 840 840 840 840
LAMPEFALL TRANSFERT 50 600 600 600 600
TIGO CASH 70 840 840 840 840
PHOTOCOPIES 1,000 12,000 12,000 12,000 12,000
SCANNE 250 3,000 3,000 3,000 3,000
IMPRESSION 250 3,000 3,000 3,000 3,000
RELUIRE 200 2,400 2,400 2,400 2,400
PHOTOS-MINUTE 90 1,080 1,080 1,080 1,080
TOTAL SERVICES RENDUES 0 0 0 0
PAPIER A3 7 84 84 84 84
PAPIER A4 7 84 84 84 84
TROMBONE 2 24 24 24 24
SURLIGNEUR 10 120 120 120 120
BIC 10 120 120 120 120
CRAYON 5 60 60 60 60
CACHET 3 36 36 36 36
ENVELOPPE 10 120 120 120 120
CAHIER 32 PAGES 25 300 300 300 300
CAHIER 100 PAGES PF 13 156 156 156 156
CAHIER 100 PAGES GF 30 360 360 360 360
CAHIER 200 PAGES GF 30 360 360 360 360
EFFACEUR 20 240 240 240 240
BAGUETTE 15 180 180 180 180
SPIRALE 15 180 180 180 180
CHEMISE CARTONEE 50 600 600 600 600
SOUS-CHEMISE 75 900 900 900 900
FICHE 10 120 120 120 120
RECU 40 480 480 480 480
MALETE (JEU D'ENFANT) 35 420 420 420 420
AN 4 AN 5

1,800 1,800
2,400 2,400
1,800 1,800
1,200 1,200
1,200 1,200
1,200 1,200
2,400 2,400
840 840
600 600
840 840
12,000 12,000
3,000 3,000
3,000 3,000
2,400 2,400
1,080 1,080
0 0
84 84
84 84
24 24
120 120
120 120
60 60
36 36
120 120
300 300
156 156
360 360
360 360
240 240
180 180
180 180
600 600
900 900
120 120
480 480
420 420
Tableau des dépenses d'exploitation
Pour 1 cycle valeur
Prix
Désignations Quantité Unitaire Valeur mensuel
PAPIER A3 7 23,000 161,000 161,000
PAPIER A4 7 11,000 77,000 77,000
TROMBONE 2 1,200 2,400 2,400
SURLIGNEUR 10 500 5,000 5,000
BIC 10 2,500 25,000 25,000
CRAYON 5 700 3,500 3,500
CACHET 3 6,000 18,000 18,000
ENVELOPPE 10 7,500 75,000 75,000
CAHIER 32 PAGES 25 1,800 45,000 45,000
CAHIER 100 PAGES PF 13 1,350 17,550 17,550
CAHIER 100 PAGES GF 30 3,500 105,000 105,000
CAHIER 200 PAGES GF 30 7,500 225,000 225,000
EFFACEUR 20 750 15,000 15,000
BAGUETTE 15 2,500 37,500 37,500
SPIRALE 15 2,500 37,500 37,500
CHEMISE CARTONEE 50 3,000 150,000 150,000
SOUS-CHEMISE 75 3,000 225,000 225,000
FICHE 10 850 8,500 8,500
RECU 40 100 4,000 4,000
MALETE (JEU D'ENFANT) 35 1,500 52,500 52,500
TOTAL MAT VENDRE 0 0 1,289,450 1,289,450
CHARGES SPECIFIQUES
ENCRE PHOTOCOPIES 1 50,000 50,000 50,000
CARTOUCHE IMPRESSION NOIRE 1 7,500 7,500 7,500
CARTOUCHE IMPRESSION COULEUR 1 8,500 8,500 8,500
LOYER 1 175,000 175,000 175,000
ELECTRICITE 1 75,000 75,000 75,000
INTERNET 1 50,000 50,000 50,000
EAU 1 10,000 10,000 10,000
TOTAL CHARGES SPECIFIQUE 376,000

TOTAL DEPENSES D'EXPLOITATION 1,665,450


valeur Année 1 Année 2 Année 3 Année 4 Année 5

annuel
1,932,000 1,932,000 1,932,000 1,932,000 1,932,000 1,932,000
924,000 924,000 924,000 924,000 924,000 924,000
28,800 28,800 28,800 28,800 28,800 28,800
60,000 60,000 60,000 60,000 60,000 60,000
300,000 300,000 300,000 300,000 300,000 300,000
42,000 42,000 42,000 42,000 42,000 42,000
216,000 216,000 216,000 216,000 216,000 216,000
900,000 900,000 900,000 900,000 900,000 900,000
540,000 540,000 540,000 540,000 540,000 540,000
210,600 210,600 210,600 210,600 210,600 210,600
1,260,000 1,260,000 1,260,000 1,260,000 1,260,000 1,260,000
2,700,000 2,700,000 2,700,000 2,700,000 2,700,000 2,700,000
180,000 180,000 180,000 180,000 180,000 180,000
450,000 450,000 450,000 450,000 450,000 450,000
450,000 450,000 450,000 450,000 450,000 450,000
1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000
2,700,000 2,700,000 2,700,000 2,700,000 2,700,000 2,700,000
102,000 102,000 102,000 102,000 102,000 102,000
48,000 48,000 48,000 48,000 48,000 48,000
630,000 630,000 630,000 630,000 630,000 630,000
15,473,400 15,473,400 15,473,400 15,473,400 15,473,400 15,473,400
0 0 0 0 0 0
600,000 600,000 600,000 600,000 600,000 600,000
90,000 90,000 90,000 90,000 90,000 90,000
102,000 102,000 102,000 102,000 102,000 102,000
2,100,000 2,100,000 2,100,000 2,100,000 2,100,000 2,100,000
900,000 900,000 900,000 900,000 900,000 900,000
600,000 600,000 600,000 600,000 600,000 600,000
120,000 120,000 120,000 120,000 120,000 120,000
4,512,000 4,512,000 4,512,000 4,512,000 4,512,000 4,512,000

19,985,400 19,985,400 19,985,400 19,985,400 19,985,400 19,985,400


Tableau des recettes d'exploitation
Pour 1 cycle valeur valeur
Désignations Quantité Prix Unitaire Valeur mensuel annuel
RECETTES SUR SERVICE RENDUES
WARI 150 500 75,000 75,000 900,000
WU 200 600 120,000 120,000 1,440,000
JONI-JONI 150 500 75,000 75,000 900,000
MONEY GRAM 100 600 60,000 60,000 720,000
MONEY EXPRESS 100 700 70,000 70,000 840,000
RIA 100 600 60,000 60,000 720,000
OM 200 750 150,000 150,000 1,800,000
YONIMA CASH 70 400 28,000 28,000 336,000
LAMPEFALL TRANSFERT 50 400 20,000 20,000 240,000
TIGO CASH 70 400 28,000 28,000 336,000
PHOTOCOPIES 1000 100 100,000 100,000 1,200,000
SCANNE 250 200 50,000 50,000 600,000
IMPRESSION 250 300 75,000 75,000 900,000
RELUIRE 200 150 30,000 30,000 360,000
PHOTOS-MINUTE 90 1,500 135,000 135,000 1,620,000
TOTAL SERVICES RENDUES 0 1,076,000 1,076,000 12,912,000
PAPIER A3 7 25,000 175,000 175,000 2,100,000
PAPIER A4 7 12,500 87,500 87,500 1,050,000
TROMBONE 2 2,500 5,000 5,000 60,000
SURLIGNEUR 10 1,000 10,000 10,000 120,000
BIC 10 3,500 35,000 35,000 420,000
CRAYON 5 1,000 5,000 5,000 60,000
CACHET 3 8,000 24,000 24,000 288,000
ENVELOPPE 10 10,000 100,000 100,000 1,200,000
CAHIER 32 PAGES 25 2,500 62,500 62,500 750,000
CAHIER 100 PAGES PF 13 3,000 39,000 39,000 468,000
CAHIER 100 PAGES GF 30 3,000 90,000 90,000 1,080,000
CAHIER 200 PAGES GF 30 10,000 300,000 300,000 3,600,000
EFFACEUR 20 1,000 20,000 20,000 240,000
BAGUETTE 15 3,500 52,500 52,500 630,000
SPIRALE 15 3,500 52,500 52,500 630,000
CHEMISE CARTONEE 50 3,500 175,000 175,000 2,100,000
SOUS-CHEMISE 75 3,500 262,500 262,500 3,150,000
FICHE 10 1,500 15,000 15,000 180,000
RECU 40 200 8,000 8,000 96,000
MALETE (JEU D'ENFANT) 35 2,000 70,000 70,000 840,000
TOTAL RECETTES MAT VENDUES 1,588,500 1,588,500 19,062,000
TOTAL RECETTES 2,664,500 2,664,500 31,974,000
Chiffre d'affaires moyen 31,974,000
Année 1 Année 2 Année 3 Année 4 Année 5
Valeur Valeur Valaeur Valeur Valeur

900,000 900,000 900,000 900,000 900,000


1,440,000 1,440,000 1,440,000 1,440,000 1,440,000
900,000 900,000 900,000 900,000 900,000
720,000 720,000 720,000 720,000 720,000
840,000 840,000 840,000 840,000 840,000
720,000 720,000 720,000 720,000 720,000
1,800,000 1,800,000 1,800,000 1,800,000 1,800,000
336,000 336,000 336,000 336,000 336,000
240,000 240,000 240,000 240,000 240,000
336,000 336,000 336,000 336,000 336,000
1,200,000 1,200,000 1,200,000 1,200,000 1,200,000
600,000 600,000 600,000 600,000 600,000
900,000 900,000 900,000 900,000 900,000
360,000 360,000 360,000 360,000 360,000
1,620,000 1,620,000 1,620,000 1,620,000 1,620,000
12,912,000 12,912,000 12,912,000 12,912,000 12,912,000
2,100,000 2,100,000 2,100,000 2,100,000 2,100,000
1,050,000 1,050,000 1,050,000 1,050,000 1,050,000
60,000 60,000 60,000 60,000 60,000
120,000 120,000 120,000 120,000 120,000
420,000 420,000 420,000 420,000 420,000
60,000 60,000 60,000 60,000 60,000
288,000 288,000 288,000 288,000 288,000
1,200,000 1,200,000 1,200,000 1,200,000 1,200,000
750,000 750,000 750,000 750,000 750,000
468,000 468,000 468,000 468,000 468,000
1,080,000 1,080,000 1,080,000 1,080,000 1,080,000
3,600,000 3,600,000 3,600,000 3,600,000 3,600,000
240,000 240,000 240,000 240,000 240,000
630,000 630,000 630,000 630,000 630,000
630,000 630,000 630,000 630,000 630,000
2,100,000 2,100,000 2,100,000 2,100,000 2,100,000
3,150,000 3,150,000 3,150,000 3,150,000 3,150,000
180,000 180,000 180,000 180,000 180,000
96,000 96,000 96,000 96,000 96,000
840,000 840,000 840,000 840,000 840,000
19,062,000 19,062,000 19,062,000 19,062,000 19,062,000
31,974,000 31,974,000 31,974,000 31,974,000 31,974,000
Plan de financement
Désignations Année 1
Fonds Propres 1,303,322
Financement BNDE 5,213,288
Total 6,516,610
Tableau de remboursememt des emprunts
Solde Principal Principal Echu Intérêt échu Solde Dû
en Début de
Années Période
1 5,213,288 43,444 43,444
2 5,213,288 43,444 43,444
3 5,213,288 43,444 43,444
4 5,213,288 43,444 43,444
5 5,213,288 43,444 43,444
6 5,213,288 43,444 43,444
7 5,213,288 269,651 43,444 313,095
8 4,943,637 271,898 41,197 313,095
9 4,671,739 274,164 38,931 313,095
10 4,397,576 276,448 36,646 313,095
11 4,121,127 278,752 34,343 313,095
12 3,842,375 281,075 32,020 313,095 2,139,234 226,581
13 3,561,300 283,417 29,678 313,095
14 3,277,883 285,779 27,316 313,095
15 2,992,104 288,161 24,934 313,095
16 2,703,943 290,562 22,533 313,095
17 2,413,381 292,983 20,112 313,095
18 2,120,398 295,425 17,670 313,095
19 1,824,973 297,887 15,208 313,095
20 1,527,086 300,369 12,726 313,095
21 1,226,717 302,872 10,223 313,095
22 923,845 305,396 7,699 313,095
23 618,448 307,941 5,154 313,095
24 310,507 310,507 2,588 313,095 3,757,138 195,838
Total 5,213,288 683,084 313,095
determination du facteur d'annuité taux 10% durée 2ans

1 1 0.0083 1.0083 0.99173554 0.992


2 1 0.0083 1.0083 0.99173554 0.984
3 1 0.0083 1.0083 0.99173554 0.975
4 1 0.0083 1.0083 0.99173554 0.967
5 1 0.0083 1.0083 0.99173554 0.959
6 1 0.0083 1.0083 0.99173554 0.951
7 1 0.0083 1.0083 0.99173554 0.944
8 1 0.0083 1.0083 0.99173554 0.936
9 1 0.0083 1.0083 0.99173554 0.928
10 1 0.0083 1.0083 0.99173554 0.920
11 1 0.0083 1.0083 0.99173554 0.913
12 1 0.0083 1.0083 0.99173554 0.905
13 1 0.0083 1.0083 0.99173554 0.898
14 1 0.0083 1.0083 0.99173554 0.890
15 1 0.0083 1.0083 0.99173554 0.883
16 1 0.0083 1.0083 0.99173554 0.876
17 1 0.0083 1.0083 0.99173554 0.868
18 1 0.0083 1.0083 0.99173554 0.861
16.651
Résultat prévisionnel
Années Année 1 Année 2 Année 3 Année 4 Année 5
Reprise de fonds de roulement 1,739,450
Reprise de valeur résiduelle 0
Recettes d'exploitattion 31,974,000 31,974,000 31,974,000 31,974,000 31,974,000
1- Recettes 31,974,000 31,974,000 31,974,000 31,974,000 33,713,450
2- dépenses d'exploitation 19,985,400 19,985,400 19,985,400 19,985,400 19,985,400
3- Frais de personnel 5,400,000 5,400,000 5,400,000 5,400,000 5,400,000
4- Amortissements 618,000 618,000 618,000 618,000 618,000
5- Intérêts des emprunts 226,581 195,838
6- Total des charges (2+3+4+5) 26,229,981 26,199,238 26,003,400 26,003,400 26,003,400
7- Bénéfices avant impôts (1 - 6) 5,744,019 5,774,762 5,970,600 5,970,600 7,710,050
8- Impôts sur le bénéfice (30%) 1,723,206 1,732,429 1,791,180 1,791,180 2,313,015
9- Bénéfices après impôts (7 - 8) 4,020,813 4,042,333 4,179,420 4,179,420 5,397,035
Résultat moyen 4,363,804

363,650
200,000
563,650
Capacité maximale d'autofinancememt
Années Année 1 Année 2
Bénéfice après impôts 4,020,813 4,042,333
Amortissements 618,000 618,000
Capacité Maximale d'autofinancement 4,638,813 4,660,333
Capacité Maximale d'autofinancement cumulée 4,638,813 9,299,146

Délai de Récupération du Capital Investi


Délai de Récupération du Capital Investi AN 1 AN 2
Investissement Initial 6,516,610
Valeur restante à Récupérer 1,877,797 145

Ainsi DRC 1 An 4 Mois et 25 jours


Année 3 Année 4 Année 5
4,179,420 4,179,420 5,397,035
618,000 618,000 618,000
4,797,420 4,797,420 6,015,035
14,096,566 18,893,986 24,909,021

AN 3 AN 4 AN 5
Trésorerie prévisionnelle
Années Année 1 Année 2 Année 3 Année 4 Année 5
Fonds Propres 1,303,322
Financement BNDE 5,213,288
Recettes d'exploitation 31,974,000 31,974,000 31,974,000 31,974,000 33,713,450
a- Total ressources 38,490,610 31,974,000 31,974,000 31,974,000 33,713,450
Investissements 6,516,610
Charges de personnelles 5,400,000 5,400,000 5,400,000 5,400,000 5,400,000
Charges d'exploitation 19,985,400 19,985,400 19,985,400 19,985,400 19,985,400
Service de la dette 2,139,234 3,757,138
Impôts 1,723,206 1,732,429 1,791,180 1,791,180 2,313,015
b- Total emplois 35,764,449 30,874,967 27,176,580 27,176,580 27,698,415
Flux net de trésorerie FNT (a-b) 2,726,161 1,099,033 4,797,420 4,797,420 6,015,035
Flux net de trésorerie cumulée FNTC 2,726,161 3,825,194 8,622,614 13,420,034 19,435,069
Calcul de la valeur actuelle nette

Valeur actuelle nette à 10% 14,002,558

Indice de profitabilité 3.15

Vous aimerez peut-être aussi