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CORRECTION DES EXERCICES

entreprise FAHD

TABLEAU REPARTITION DES CHARGES INDIRECTES

SECTIONS AUXILIAIRES
ELEMENTS TOTAL
ADM ENT

T.R.P 1,259,250.00 75,000.00 132,000.00

ADM - 90,000.00 18,000.00

ENT 15,000.00 - 150,000.00

T.R.S 1,259,250.00 - -

UINITE D'ŒUVRE

NOMBRE D'UO

COUT D'UO

COUT D'ACHAT
TOILE

ELEMENTS QUANTITE COUT UNITAIRE VALEUR

CHARGES DIRECTES

PRIX D'ACHAT 2,500.00 65.60 164,000.00

CHARGES INDIRECTES

APPROV. 164,000.00 0.25 41,000.00

COUT DE REVIENT 2,500.00 82.00 205,000.00

INVENTAIRE PERMANENT DE LA MP M

ELEMENTS QUANTITE COUT UNITAIRE VALEUR

STOCK INITIAL 1000 78.50 78,500.00


ENTREES 2500 82.00 205,000.00

TOTAL 3500 81.00 283,500.00

STOCK INITIAL 5000 51,250.00

ENTREES 6000 7.50 45,000.00

TOTAL 11000 8.75 96,250.00

AT
ELEMENTS QUANTITE COUT UNITAIRE VALEUR
TOILE 1750 81.00 141,750.00
TUBE 6840 8.75 59,850.00

MOD 6445 40.00 257,800.00

CH,INDITECTE

C,ATELIER 6445 80.00 515,600.00

COUT DE PRODUCTION 3000 325.00 975,000.00

INVENTAIRE PERMANENT DE PRODUIT X


ELEMENTS QUANTITE COUT UNITAIRE VALEUR
STOCK INITIAL 1800 396,300.00

ENTREES 4200 221.00 928,200.00

TOTAL 6000 220.75 1,324,500.00

STOCK INITIAL 2000 312.50 625,000.00

ENTREES 3000 325.00 975,000.00

TOTAL 5000 320.00 1,600,000.00


COUT DE REVIENT DE PRODUIT X
ELEMENTS QUANTITE COUT UNITAIRE VALEUR
CHARGES DIRECTES
Coût de production de
produits vendus 4,500.00 320.00 1,440,000.00

CHARGES INDIRECTES

DISTRIBUTION 18000 5.00 90,000.00

COUT DE REVIENT 4500 340.00 1,530,000.00

RESULTAT ANALYTIQUE DE PRODUIT X

ELEMENTS QUANTITE COUT UNITAIRE VALEUR


CA 4500 400.00 1,800,000.00
COUT DE REVIENT 4500 340.00 1,530,000.00
RESULTAT ANALYTIQUE 4500 60.00 270,000.00

520,000.00
SECTIONS PRINCIPALES

APPROV. ATELIET DISTRIBUTION

18,500.00 967,000.00 66,750.00

9,000.00 36,000.00 27,000.00

22,500.00 45,000.00 67,500.00

50,000.00 1,048,000.00 161,250.00

1DH MP ACHETEE H,MOD 100DH DE VENTES

200,000.00 13,100.00 32,250.00

0.25 80.00 5.00

TUBE

QUANTITE COUT UNITAIRE VALEUR

6,000.00 6.00 36,000.00

36,000.00 0.25 9,000.00

6,000.00 7.50 45,000.00

ELEMENTS QUANTITE COUT UNITAIRE VALEUR

SORTIES 3,350.00 81.00 271,350.00


STOCK FINAL 150.00 81.00 12,150.00

TOTAL 3,500.00 81.00 283,500.00

SORTIES 6,840.00 8.75 59,850.00

STOCK FINAL 4,160.00 8.75 36,400.00

TOTAL 11,000.00 8.75 96,250.00

ST
QUANTITE COUT UNITAIRE VALEUR
1,600.00 81.00 129,600.00

6,655.00 40.00 266,200.00

6,655.00 80.00 532,400.00

4,200.00 221.00 928,200.00

ELEMENTS QUANTITE COUT UNITAIRE VALEUR


SORTIES 5,000.00 220.75 1,103,750.00

STOCK FINAL 1,000.00 220.75 220,750.00

TOTAL 6,000.00 220.75 1,324,500.00

SORTIE 4,500.00 320.00 1,440,000.00

STOCK FINAL 500.00 320.00 160,000.00

TOTAL 5,000.00 320.00 1,600,000.00


QUANTITE COUT UNITAIRE VALEUR

5,000.00 220.75 1,103,750.00

14,250.00 5.00 71,250.00

5,000.00 235.00 1,175,000.00

QUANTITE COUT UNITAIRE VALEUR


5,000.00 285.00 1,425,000.00
5,000.00 235.00 1,175,000.00
5,000.00 50.00 250,000.00