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APPLICATION /FRAIS DE SECTION

N R
Q 20000 18000
PV 6000 4400
PF 4000 4100
CT 10000 8500
Htravail 50 40

Vs 120
Cs 200

BF 25 7000 ET
BF 40 8800 EV
BF 50 10000 EG
BF 100 16000 EB
EA
AR
-1500
-1000
-500 <0 "favprable"
-300 <0 "favprable"
800
-1000
PART ONE

INVENTAIRE PERMANENT DES MATIERES


elt Q PU
SI 15,000.00 60.2
ENTREES 60,000.00 68.5
75,000.00 66.84

Cout de prod
elt Q PU
MP 50,400.00 66.84
MOD1 3,500.00 61
MOD 2 5,400.00 75.20
CH IND

cout de prd de la periode


(+)encours initial
(-) encours final

cout de prd total

INVENTAIRE PERMANENT DES MATIERES


elt Q PU
SI 2,000.00 233.52625
ENTREES 22,000.00
24,000.00 236.00

cout de revient
elt Q PU
cout de prd 21,000.00 236
distribution
cout de revient 21,000.00 276.08

RESULTAT ANALYTIQUE
elt Q PU
prix de vente 21,000.00 310
cut de revient 21,000.00 276.08

RA 21,000.00 33.92

PART TWO
1) fiche de cout
elt Q PU
Matiere 2.300 65
MOD1 0.175 62
MOD2 0.250 75.20
Cout de fabrication 0.43 155
CU 1.00 245.025
2 et 3) ecarts totaux /mat , MOD et charges ind
cout reel
elt Q PU
Matiere 50,400 66.84
MOD1 3,500 61
MOD2 5,400 75.20
atelier 8,900 144
distribution 21,000 40.082381

4 à 8)
elt E/G
Matiere 19,936.000
MOD1 - 29,540.000
MOD2 - 7,520.000
atelier - 178,500.000
distribution 11,810.000

somme - 183,814.00

centre E/Budget E/activité

Donc :
E/budget = 1281600-(60*8900+807500) -59900

E/activité= 1341500-(155*8900) -38000

E/rendement = 1379500-(155*9420) -80600

VERIFICATION EG=E/B+E/A+E/R -178500

Coefficient d'imputation rationnelle (=activite reelle/activite no


(=8900/8500)

les charges fixes imputées (=8900/8500)*807500

807500-845500 - 38,000.00 (= c'est l'E/activité)


MNT elt Q PU MNT
903,000.00 SORTIES 50400 66.84 3,368,736.00
4,110,000.00 SF 24600 66.84 1,644,264.00
5,013,000.00 75000 66.84 5,013,000.00

MNT
3,368,736.00
213,500.00
406,080.00
1,281,600.00

5,269,916.00
54,318.00
127,286.50

5,196,947.50

MNT elt Q PU MNT


467,052.50 SORTIES 21000 236 4,956,000.00
5,196,947.50 SF 3000 236 708,000.00
5,664,000.00 24000 236 5,664,000.00

MNT
4,956,000.00
841,730.00
5,797,730.00

MNT
6,510,000.00
5,797,680.00

712,320.00

INVENTAIRE PHY DES ENCVOURS

MNT SI 300
149.500 entrees 22400
10.850 22700
18.800
65.875
245.025

cout reel CPPR CPPP


MNT Q PU MNT Q PU
3,368,736.000 51520 (*) 65 3,348,800.000 46,000 65
213,500.000 3,920.000 62 243,040.000 3,500 62
406,080.000 5,500.000 75.20 413,600.000 5,000 75.20
1,281,600.000 9,420.00 155 1,460,100.000 8,500 155
841,730.000 21,000.00 39.52 829,920.000 20,000 39.52

6,111,646.00 6,295,460.00
(*)= (46000/20000)*22400 3,920.00
51520 5,500.00

E/Q E/Cout
- 72,800 92,736
- 26,040.00 - 3,500
- 7,520.00 -

Equation du budget flexible : ax+b


Y= 60x +807500
Equation du budget standard : Y=200x
E/rendement

=activite reelle/activite normale)


1.05

=8900/8500)*807500 845500

= c'est l'E/activité)
SORTIE 22000
SF 700
22700

CPPP ECART
MNT ET E/V E/G
2,990,000.000 378,736.000 358,800.000 19,936.000
217,000.000 - 3,500.000 26,040.000 - 29,540.000
376,000.000 30,080.000 37,600.000 - 7,520.000
1,317,500.000 - 35,900.000 142,600.000 - 178,500.000
790,400.000 51,330.000 39,520.000 11,810.000

5,690,900.00 420,746.00 604,560.00 - 183,814.00

ET "nest pas interpretable"


E/v "nest pas interpretable
E/G à interpreter

dget flexible : ax+b

dget standard : Y=200x


MO
1 2
Quantité vendues 1,000.00 1,000.00
PRIX 400.00 400.00
CA HT 400,000.00 400,000.00
CA TTC 480,000.00 480,000.00

BUDGET DE TVA
MOIS
12 1 2
TVA ENCAISSEE 92,500.00 80,000.00
TVA DECAISSEE/CHARGES 51,000.00 87,000.00

TVA DECAISSE SUIVANT BILAN N-1 25000


CREDIT DE TVA OU TVA DUE 50000 67,500.00 29,000.00

Equilibrage de la trésorerie
MOIS
1 2
tresorerie initiale 9,000 82,500
encaissements 555,000 480,000
decaissements 481,500 712,500
effest escomptes -
agios/decouverts -
tresorerie avant ajustement 82,500 - 150,000
effets escomptables 240,000 240,000
escomptes - 150,000
agios/escomptes - - 1,375
tresoreie après ajustement 82,500 - 1,375

CPC
Elements montant
ventes 5,520,000.00
variation de stock -316000
ventes des produits 5,204,000.00
cout d'achat des mat pr 2,580,000.00
charge variables 1,290,000.00
charges fixes hors amortissement 258,000.00
frais d'administration 360,000.00
amortissement 258,000.00
commissions 276,000.00

interets 20,000.00
total charges 5,042,000.00

RESULTAT 162,000.00

BILAN
ACTIF MONTANT PASSIF MONTANT
IMMOBILISATION 902,000.00 cpropres 1065000
MAT PREM 16,000.00 resultat 162000
PROD FINI 34,000.00 emprunt 340000
CLIENT 874,000.00 fournisseurs 920000
ETAT DEBITEUR 304000 tva 152000
TRESOREIE 605000 commissions 72000

2,735,000.00 2,711,000.00
MOIS
3 4 5 6
1,000.00 3,600.00 3,600.00 3,600.00
400.00 400.00 400.00 400.00
400,000.00 1,440,000.00 1,440,000.00 1,440,000.00
480,000.00 1,728,000.00 1,728,000.00 1,728,000.00

MOIS
3 4 5 6
80,000.00 184,000.00 288,000.00 288,000.00
108,000.00 122,000.00 136,000.00 154,000.00

- 7,000.00 69,000.00 166,000.00 152,000.00

MOIS
3 4 5 6
- 1,375 - 418,600 - 985 246,997
480,000 1,104,000 1,728,000 1,728,000
985,000 855,000 1,060,000 1,385,000
150,000 240,000 420,000
- 25 - 7,535 - 18
- 656,400 - 417,135 246,997 589,997
240,000 864,000 864,000 864,000
240,000 420,000
- 2,200 - 3,850 - -
- 418,600 - 985 246,997 589,997

Inventaire permaneent des MAT PREMIERES


elt Q PU MNT ELT
SI 400 40 16000 sorties
entrees 64500 40 2580000 SF
64900 40 2596000
cout de production
elt Q PU MNT
MAT PRE 64,500.00 40.00 2,580,000.00
charges variables 12,900.00 100.00 1,290,000.00
charges fixes hors
amortissement 258,000.00
amortissement 258,000.00

cout de production 12900 340.00 4,386,000.00

Inventaire permaneent des produits


elt Q PU MNT ELT
SI 1000 350 350000 sorties
entrees 12900 340 4386000
13900 4736000 SF
MOIS
ELEMENTS 1 2 3
ventes comptnant 240,000.00 240,000.00 240,000.00
ventes par traites 240,000.00 240,000.00
CLIENT DAPRES BILAN N-1 315,000.00

TOTAL ENCAISSEMENT 555,000.00 480,000.00 480,000.00

FOURNISSEURS £DAPRES BILAN N-1 90,000.00 90,000.00


ACHATS 30 JOURS 216,000.00 216,000.00
ACHATS 60 JOURS 216,000.00
CHARGES VARIABLES 216,000.00 216,000.00 216,000.00
FRAIS FIXES DE FABRICATION 5HORS AMORTISSEMNTS° 43,000.00 43,000.00 43,000.00
FRAIS ADMINISTRATIFS 2/3 40000 40000 40000
FRAIS ADMINISTRATIFS 1/3 20000 20000
COMMISSIONS /CA 5% DAPRES BILAN N-1 42500
COMMISIONS 20000 20000
EMPRUNT (AMORTISSEMENT)
EMPRUNT (INTERET DAPRES ICNE )
EMPRUNT TVA
ACOMPTE IS 60000
IS DAPRES BILAN N-1 125000
TVA 50000 67500 29000

TOTAL DECAISSEMENTS 481,500.00 712,500.00 985,000.00

DIFFERENCE DE PERIODE 73,500.00 - 232,500.00 - 505,000.00


TRESORERIE DEBUT DE PERIODE 9,000.00 82,500.00 - 150,000.00
TRESORERIE FIN DE PERIODE 82,500.00 - 150,000.00 - 655,000.00

Q PU MNT
64500 40 2580000
400 40 16000
64900 40 2596000
Q PU MNT
1000 350 350000
12800 340 4352000
100 340 34000
13900 340 4736000
MOIS
4 5 6 BILAN
864,000.00 864,000.00 864,000.00
240,000.00 864,000.00 864,000.00 864,000.00

1,104,000.00 1,728,000.00 1,728,000.00 864,000.00

216,000.00 300,000.00 300,000.00 300,000.00


216,000.00 216,000.00 300,000.00 600,000.00 300000*2 150000
300,000.00 300,000.00 300,000.00
43,000.00 43,000.00 43,000.00
40000 40000 40000
20000 20000 20000 20000

20000 72000 72000 72000


40000
40000
4000
60000

0 69000 166000 152000

855,000.00 1,060,000.00 1,385,000.00 1,144,000.00

249,000.00 668,000.00 343,000.00 - 280,000.00


- 655,000.00 - 406,000.00 262,000.00 605,000.00
- 406,000.00 262,000.00 605,000.00 325,000.00