Analytique - Determination de La Marge

calcul du cout global de chaque importation
1 2 3 4 5 6 7
N°Fac 120800149 120800132 121200246 121100245 121200251 121200271 121200553
N°LC DC ALR121615 DPC ALR121617 DPCALR122717 DPCALR122317 DPCALR122317 DPCALR122719 DPCALR122826
Prix d'achat en EUR 146,522.32 51,083.40 23,605.00 78,090.00 19,340.00 82,485.00 251,584.58
Taux de change 101.43 101.43 102.86 102.20 102.86 102.86 102.86
Prix d'achat en DA 14,862,330.35 5,181,588.49 2,427,960.73 7,980,891.71 1,989,271.79 8,484,233.80 25,877,461.50
TOTAL 1 14,862,330.35 5,181,588.49 2,427,960.73 7,980,891.71 1,989,271.79 8,484,233.80 25,877,461.50
Charge Direct
Droit de douane 743,116.52 259,079.42 121,398.04 399,044.59 99,463.59 424,211.69 1,293,873.08
Divers DD 2,224.76 2,269.99 2,219.05 2,284.26 2,209.96 2,229.31 2,214.92
Tva 2,652,925.97 924,913.54 433,390.99 1,424,589.17 355,085.01 1,514,435.73 4,619,126.88
Transitaire 53,727.95 53,727.95 66,748.80 24,485.95 21,210.45 70,250.65 30,074.15
Taxe domiciliation 10,000.00 10,000.00 10,000.00 5,000.00 5,000.00 10,000.00 10,000.00
Frais bancaire 178,518.02 137,384.21 71,864.92 220,072.04 149,870.99 225,576.08 557,044.19
TOTAL 2 3,640,513.22 1,387,375.12 705,621.80 2,075,476.01 632,840.00 2,246,703.46 6,512,333.21
TOTAL (1+2) 18,502,843.57 6,568,963.61 3,133,582.53 10,056,367.71 2,622,111.79 10,730,937.26 32,389,794.71

coefficient de répartition 11.47% 4.07% 1.94% 6.23% 1.63% 6.65% 20.08%
Charge Indirect 3,696,477.73 1,312,340.32 626,023.67 2,009,050.08 523,842.61 2,143,814.84 6,470,797.55
Ecart de change 298,723.01 122,669.97 74,588.33 148,384.28 66,513.06 272,555.27 664,988.43
TOTAL 3 3,995,200.74 1,435,010.29 700,612.00 2,157,434.36 590,355.67 2,416,370.11 7,135,785.98
TOTAL GLOBAL 22,498,044.31 8,003,973.90 3,834,194.53 12,213,802.07 3,212,467.46 13,147,307.37 39,525,580.69
Total des chargse 244,470.73 203,382.15 150,832.77 251,842.25 178,291.40 308,056.04 599,333.26
directes
Total des charges

indirectes a impute sur 3,995,200.74 1,435,010.29 700,612.00 2,157,434.36 590,355.67 2,416,370.11 7,135,785.98
chaque produits
8 9 10 11 12 13 14 15 16
121200265 130100698 130100817 130200894 130200900 130200897 130205087 130300296 130300529
DPC ALR122716 CDI 09055444 CDI 09055452 DPC ALR 130379 DPC ALR 130388 DPC ALR 130375 DPC ALR 130377 DPC ALR 130526 DPC ALR 130657
21,372.97 16,352.00 166,576.00 38,070.00 29,072.00 9,843.12 19,290.00 36,340.00 15,644.37
102.86 102.86 102.86 103.41 103.41 103.41 102.98 102.98 102.35
2,198,378.81 1,681,932.20 17,133,657.40 3,936,738.60 3,006,274.30 1,017,856.29 1,997,402.00 3,742,354.90 1,601,176.20
2,198,378.81 1,681,932.20 17,133,657.40 3,936,738.60 3,006,274.30 1,017,856.29 1,997,402.00 3,742,354.90 1,601,176.20
109,918.94 84,096.61 856,682.87 196,836.93 150,313.72 50,892.81 99,870.10 187,117.75 80,058.81

2,206.11 2,279.39 2,219.13 2,239.07 2,234.28 2,209.19 2,209.90 2,225.00 2,210.00
392,410.62 300,224.90 3,058,357.85 702,707.84 536,619.96 181,687.35 356,536.26 668,010.35 285,809.95
23,638.05 26,387.85 32,876.90 41,201.20 29,179.45 27,863.20 28,177.00 26,949.50 26,152.55
10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00
62,760.29 79,236.55 615,848.44 113,471.49 91,005.93 46,008.95 66,443.01 90,449.02 46,312.00
600,934.01 502,225.30 4,575,985.19 1,066,456.53 819,353.34 318,661.50 563,236.27 984,751.61 450,543.31
2,799,312.82 2,184,157.50 21,709,642.59 5,003,195.13 3,825,627.64 1,336,517.79 2,560,638.27 4,727,106.51 2,051,719.51

1.74% 1.35% 13.46% 3.10% 2.37% 0.83% 1.59% 2.93% 1.27%
559,243.64 436,348.58 4,337,128.51 999,532.82 764,279.68 267,008.05 511,561.50 944,376.14 409,890.27
61,904.13
621,147.77 436,348.58 4,337,128.51 999,532.82 764,279.68 267,008.05 511,561.50 944,376.14 409,890.27
3,420,460.58 2,620,506.08 26,046,771.09 6,002,727.95 4,589,907.32 1,603,525.85 3,072,199.76 5,671,482.65 2,461,609.78
98,604.45 117,903.79 660,944.47 166,911.76 132,419.66 86,081.34 106,829.91 129,623.52 84,674.55
621,147.77 436,348.58 4,337,128.51 999,532.82 764,279.68 267,008.05 511,561.50 944,376.14 409,890.27

17 18 19 20 21 22
130300558 130300450 130400314 130300783 130300771 130400327
TOTAL
DPC ALR 130665 DPC ALR 130527 DPC ALR 130527 DPC ALR 130525 DPC ALR 130524 DPC ALR 130528
22,950.00 45,801.76 51,898.24 23,448.00 40,982.50 56,700.00 1,247,051.26
102.35 101.97 102.56 102.02 102.02 102.56
2,348,895.69 4,670,405.40 5,327,826.59 2,392,216.45 4,181,124.70 5,815,134.99 127,855,112.89
2,348,895.69 4,670,405.40 5,327,826.59 2,392,216.45 4,181,124.70 5,815,134.99 127,855,112.89
117,444.78 233,520.27 266,391.33 119,610.82 209,056.24 290,756.75 6,392,755.64

2,209.22 2,234.73 2,219.67 2,219.18 2,224.92 2,025.00 48,817.04
419,277.88 833,667.36 951,017.05 427,010.64 746,330.76 1,038,001.60 22,822,137.65
47,272.55 26,163.50 23,010.60 19,850.15 69,110.80 27,664.80 795,724.00
10,000.00 5,000.00 5,000.00 10,000.00 10,000.00 10,000.00 200,000.00
62,201.99 171,225.28 3,510.00 69,075.58 101,319.15 69,659.26 3,228,857.39
658,406.43 1,271,811.14 1,251,148.65 647,766.37 1,138,041.86 1,438,107.41 33,488,291.72
3,007,302.12 5,942,216.54 6,578,975.24 3,039,982.82 5,319,166.56 7,253,242.40 161,343,404.61

1.86% 3.68% 4.08% 1.88% 3.30% 4.50% 100.00%
600,795.51 1,187,129.48 1,314,340.43 607,324.42 1,062,657.24 1,449,044.79 32,233,007.85
1,710,326.48
600,795.51 1,187,129.48 1,314,340.43 607,324.42 1,062,657.24 1,449,044.79 33,943,334.33
3,608,097.62 7,129,346.03 7,893,315.67 3,647,307.24 6,381,823.81 8,702,287.18 195,286,738.94
121,683.76 204,623.51 33,740.27 101,144.91 182,654.87 109,349.06 4,273,398.43
600,795.51 1,187,129.48 1,314,340.43 607,324.42 1,062,657.24 1,449,044.79 33,943,334.33

calcule des charges Indirects
Rubriques 2012 2013 Total
Salaire du Personnel 6,637,445.55 5,038,108.89 11,675,554.44
Impôts 501,116.01 809,513.00 1,310,629.01
Fourniture administrative 207,583.17 156,676.80 364,259.97
Publicité 1,727,423.35 901,495.50 2,628,918.85
Déplacement, réception, restauration 1,032,489.00 283,741.16 1,316,230.16
Location 924,584.00 2,370,016.00 3,294,600.00
Entretien et réparation 177,461.09 283,129.43 460,590.52
Sous-traitance 415,440.00 22,650.00 438,090.00
Assurance 450,032.03 67,407.38 517,439.41
Documentations divers 38,270.00 2,000.00 40,270.00
Honoraires 343,370.00 694,100.00 1,037,470.00
Téléphone télécommunication 533,905.06 678,609.30 1,212,514.36
Service bancaire et assimile 91,456.70 486,688.08 578,144.78
Intérêts sur emprunts bancaire 1,630,903.60 1,383,768.31 3,014,671.91
Prime annuelle 65,000.00 65,000.00
Personnels Extérieur a l'Entreprise 275,000.00 89,970.40 364,970.40
Penalite et amende fiscal et parafiscal 463,483.74 463,483.74
Amortissement des Investissements 1,307,046.78 1,376,275.52 2,683,322.30
Carburant 292,905.00 346,850.00 639,755.00
Produits d'entretien et detergents ...etc 14,022.00 28,735.00 42,757.00
Consommations divres 33,126.00 1,210.00 34,336.00
Taxe domiciliation 50,000.00 50,000.00
Total 17,099,075.08 15,137,957.77 32,233,007.85
calcul salaire du personnels
Rubrique 2012 2013 Total

salaire de base 3,042,767.73 2,447,006.18 5,489,773.91
Frais sur salaries 2,149,153.80 1,943,541.10 4,092,694.90
conge paye 9,000.00 9,000.00
Charge patronal 820,484.02 638,561.61 1,459,045.63
Charge patronal sur ANEM 10,240.00 10,240.00
Taxes sur la formation professionnelles 13,460.00 13,460.00
Autres charge de personnel 181,340.00 181,340.00
salaire associe 420,000.00 420,000.00
-
-
Total 6,637,445.55 5,038,108.89 11,675,554.44
calcul de l'impots et parafiscal

Taxe sur l'activite professionnelles 285,714.00 691,205.00 976,919.00
Droits de timbres 123,902.01 123,902.01
Vignettes sur vehicules 91,500.00 91,500.00
CASNOS 118,308.00 118,308.00
Total 501,116.01 809,513.00 1,310,629.01
Fourniture administrative

SARL Technostationery 140,977.17 142,476.81 283,453.98
Hassani computers 55,900.00 55,900.00
SARL creatives computing sys 10,706.00 10,706.00
Mig computer 14,199.99 14,199.99
-
Total 207,583.17 156,676.80 364,259.97
Publicite

Janissaire Import company 105,083.55 105,083.55
Abada team project 116,064.00 116,064.00
I.D concept 1,251,010.80 704,047.50 1,955,058.30
Khalil Graphic 39,400.00 28,500.00 67,900.00
Sarl LMI signalisation 195,975.00 168,948.00 364,923.00
Ets Salhi 19,890.00 19,890.00
-
Total 1,727,423.35 901,495.50 2,628,918.85
Deplacement, reception, restauration

Hotel Hammamet 29,330.00 29,330.00
Hotel Royal 18,476.03 18,203.51 36,679.54
Complexe touristique Sabri 47,688.98 47,688.98
Hotel El Kods 69,853.99 69,853.99
Happy Meal 117,000.00 117,000.00
Agence de voyage Mercure 411,085.00 104,001.00 515,086.00
Restauration reglt avec bon 339,055.00 156,536.65 495,591.65
Hotel El Mahdi 5,000.00 5,000.00
-
Total 1,032,489.00 283,741.16 1,316,230.16
Location

location siege,local,logts salaries 924,584.00 2,159,416.00 3,084,000.00
location vehicule Louber Nawal 210,600.00 210,600.00
-
Total 924,584.00 2,370,016.00 3,294,600.00
Entretien et reparation

Entretien et reparation materiels roulent
Sakhochi auto 4,380.29 4,380.29
MNN automobiles 55,603.48 53,375.09 108,978.57
Ag.Djaoui contrôle technique 5,656.00 5,656.00
Ag.Echkrkr contrôle technique 2,828.00 2,828.00
Nissan Algerie S.A.V 5,154.99 110,897.47 116,052.46
Sao automobiles 11,853.70 5,035.44 16,889.14
SNC Lalouani 34,928.00 4,012.00 38,940.00
Entretien reglt avec bon 55,056.63 19,464.00 74,520.63
Berlat deffusion automobiles 32,961.47 32,961.47
Medjadji.H.automobiles 25,621.86 25,621.86
Adjoudj abderzak 16,400.00 16,400.00
Rehouma Mohamed auto 15,362.10 15,362.10
Total I 175,461.09 283,129.43 458,590.52
Entretien et reparation materiels Informatiques
Entretien reglt avec bon 2,000.00 2,000.00
Total II 2,000.00 - 2,000.00
-
Total (I+II ) 177,461.09 283,129.43 460,590.52
Sous-traitances

EAC 26 ZERALDA 276,640.00 276,640.00
Fleuriste Rostomia 138,800.00 138,800.00
Sendjakeddine 3,400.00 3,400.00
Semrouni Madjid 2,950.00 2,950.00
Kasdi Zouhir 7,800.00 7,800.00
Aboubaker hamidou 8,500.00 8,500.00
Total 415,440.00 22,650.00 438,090.00
Assurance

GAM assurance 450,032.03 67,407.38 517,439.41
-
Total 450,032.03 67,407.38 517,439.41
Honoraires

Maitre Roki Farouk 343,370.00 343,370.00
I.N.A.P.I 401,600.00 401,600.00
Commissaire aux comptes Nechiche Nassim 292,500.00 292,500.00
Total 343,370.00 694,100.00 1,037,470.00
Telephone/frais postaux/courielles

Orascom telecom algerie 525,025.06 670,449.12 1,195,474.18
Algerie Telecom 8,880.00 1,600.00 10,480.00
DHL 6,560.18 6,560.18
Total 533,905.06 678,609.30 1,212,514.36
Investissements

Nissan algerie 19,849,000.00 1,960,000.00 21,809,000.00
Orascom télécom algerie 220,000.00 220,000.00
EURL Star BLX 1,098,869.50 1,098,869.50
EURL Mobumes 392,866.99 392,866.99
Bentata abed 836,433.00 836,433.00
Hassani technopole 1,078,701.13 1,078,701.13
D.L.G 174,330.00 174,330.00
Khadir abdelkader 274,365.00 274,365.00
BMI Staoueli 57,915.00 57,915.00
Total 23,924,565.62 2,017,915.00 25,942,480.62
Amortissement

Amortissement des logiciels informatiques et assimilés 12,416.67 9,933.32 22,349.99
Amortissement mobiliers de bureaux 110,709.59 84,999.20 195,708.79
Amortissement matriels de transports 1,040,861.82 1,168,555.51 2,209,417.33
Amortissement équipements de télécommunication 18,803.42 12,535.60 31,339.02
Amortissement agencements et installations 41,607.50 37,126.65 78,734.15
Amortissement materiels Informatique 82,647.78 63,125.24 145,773.02
-
-
-
Total 1,307,046.78 1,376,275.52 2,683,322.30
Service bancaire et assimile

HSBC 83,138.00 352,885.32 436,023.32
SGA 8,318.70 130,475.96 138,794.66
C.P.A 3,326.80 3,326.80
-
Total 91,456.70 486,688.08 578,144.78
calcul du cout global de chaque produit par facture
Facture N° 120800149
N° Produits Quantite/KS Prix en devise Total en devise Taux de change Prix en DA Droit de douane TVA Cout achat partiel Charge directe coefficient de Cout achat Repartition de Prix de revient global Prix de revient
de chaque produit repartition Frais d'approche TTC unitaire en TTC
1
1 Tomate Khalyda F1 2944 26.03 76,632.32 101.43 7,773,115.08 388,655.75 1,387,501.04 9,549,271.88 127,860.10 52.30% 9,677,131.99 2,089,521.25 11,766,653.24 3,996.83
2 Melon Assel M50 F1 1000 40.88 40,880.00 101.43 4,146,617.83 207,330.89 740,171.28 5,094,120.01 68,207.79 27.90% 5,162,327.80 1,114,668.44 6,276,996.24 6,277.00
3 Tomates Hamdania F1 1500 19.34 29,010.00 101.43 2,942,597.44 147,129.87 525,253.64 3,614,980.95 48,402.84 19.80% 3,663,383.79 791,011.05 4,454,394.84 2,969.60
TOTAL 146,522.32 101.43 14,862,330.35 743,116.52 2,652,925.97 18,258,372.84 244,470.73 100.00% 18,502,843.57 3,995,200.74 22,498,044.31 13,243.42
2
1 Chou fleur Atlas + F1 3012 9.45 28,463.40 101.43 2,887,153.67 144,357.68 515,356.93 3,546,868.28 113,323.46 55.72% 3,660,191.74 799,580.14 4,459,771.88 1,480.67
2 Concombre Soror F1 1500 15.08 22,620.00 101.43 2,294,434.82 114,721.74 409,556.62 2,818,713.17 90,058.69 44.28% 2,908,771.87 635,430.16 3,544,202.02 2,362.80
TOTAL 51,083.40 101.43 5,181,588.49 259,079.42 924,913.54 6,365,581.46 203,382.15 100.00% 6,568,963.61 1,435,010.29 8,003,973.90 3,843.47
Droit de douane coefficient de Repartition de Prix de revient global Prix de revient

N° Produits Quantite/KS Prix en devise Total en devise Taux de change Prix en DA TVA Cout achat partiel Charge directe Cout achat
3
1 Courgette Zeineb F1 3000 7.65 22,950.00 102.86 2,360,588.81 118,029.44 421,365.10 2,899,983.35 146,647.28 97.23% 3,046,630.63 681,170.59 3,727,801.22 1,242.60
2 Laitue Anthem 54 12.13 655.02 102.86 67,373.98 3,368.70 12,026.26 82,768.94 4,185.49 2.77% 86,954.42 19,441.41 106,395.83 1,970.29
TOTAL 23,605.02 102.86 2,427,962.79 121,398.14 433,391.36 2,982,752.28 150,832.77 100.00% 3,133,585.05 700,612.00 3,834,197.05 3,212.89

4
1 Tomate Khalyda F1 3000 26.03 78,090.00 102.20 7,980,891.71 399,044.59 1,424,589.17 9,804,525.46 251,842.25 100.00% 10,056,367.71 2,157,434.36 12,213,802.07 4,071.27
TOTAL 78,090.00 102.20 7,980,891.71 399,044.59 1,424,589.17 9,804,525.46 251,842.25 100.00% 10,056,367.71 2,157,434.36 12,213,802.07 4,071.27

5
1 Tomate Sereina F1 1000 19.34 19,340.00 102.86 1,989,271.79 99,463.59 355,085.01 2,443,820.39 178,291.40 100.00% 2,622,111.79 590,355.67 3,212,467.46 3,212.47
TOTAL 19,340.00 102.86 1,989,271.79 99,463.59 355,085.01 2,443,820.39 178,291.40 100.00% 2,622,111.79 590,355.67 3,212,467.46 3,212.47

6
1 Porte greffe Forza F1 325 253.80 82,485.00 102.86 8,484,233.88 424,211.69 1,514,435.75 10,422,881.32 308,056.04 100.00% 10,730,937.36 2,416,370.11 13,147,307.47 40,453.25
TOTAL 82,485.00 102.86 8,484,233.88 424,211.69 1,514,435.75 10,422,881.32 308,056.04 100.00% 10,730,937.36 2,416,370.11 13,147,307.47 40,453.25

7
1 Tomate Guelma F1 2720 18.70 50,601.52 102.86 5,204,766.08 260,238.30 929,050.75 6,394,055.13 120,544.65 20.11% 6,514,599.78 1,435,229.52 7,949,829.30 2,922.73
2 Tomate Isma F1 12000 18.70 200,983.06 102.86 20,672,695.49 1,033,634.77 3,690,076.14 25,396,406.41 478,788.61 79.89% 25,875,195.02 5,700,556.46 31,575,751.48 2,631.31
TOTAL 251,584.58 102.86 25,877,461.57 1,293,873.08 4,619,126.89 31,790,461.54 599,333.26 100.00% 32,389,794.80 7,135,785.98 39,525,580.78 5,554.04
8
1 Aubergine Zafira F1 395 14.23 5,620.85 102.86 578,148.83 28,907.44 103,199.57 710,255.83 25,931.86 26.30% 736,187.69 163,354.85 899,542.55 2,277.32
2 Piment Sultan F1 394 19.54 7,698.76 102.86 791,878.29 39,593.91 141,350.27 972,822.47 35,518.32 36.02% 1,008,340.79 223,743.71 1,232,084.50 3,127.12
3 Melon Gilad F1 197 40.88 8,053.36 102.86 828,351.70 41,417.58 147,860.78 1,017,630.06 37,154.27 37.68% 1,054,784.33 234,049.20 1,288,833.53 6,542.30
TOTAL 21,372.97 102.86 2,198,378.81 109,918.94 392,410.62 2,700,708.37 98,604.45 100.00% 2,799,312.82 621,147.77 3,420,460.58 11,946.74

9
1 Melon Gilad F1 400 40.88 16,352.00 102.86 1,681,932.38 84,096.62 300,224.93 2,066,253.93 117,903.79 100.00% 2,184,157.72 436,348.58 2,620,506.30 6,551.27
TOTAL 16,352.00 102.86 1,681,932.38 84,096.62 300,224.93 2,066,253.93 117,903.79 100.00% 2,184,157.72 436,348.58 2,620,506.30 6,551.27

10
1 Melon Assel M50 F1 2500 40.88 102,200.00 102.86 10,512,077.38 525,603.87 1,876,405.81 12,914,087.06 405,511.75 61.35% 13,319,598.81 2,660,974.77 15,980,573.58 6,392.23
2 Melon Bakri F1 500 15.76 7,880.00 102.86 810,520.25 40,526.01 144,677.86 995,724.13 31,266.46 4.73% 1,026,990.59 205,171.05 1,232,161.64 2,464.32
3 Melon Dounia F1 1000 23.66 23,660.00 102.86 2,433,617.91 121,680.90 434,400.80 2,989,699.61 93,878.75 14.20% 3,083,578.35 616,033.89 3,699,612.24 3,699.61
4 Pastèque Meziane F1 2000 16.42 32,836.00 102.86 3,377,442.00 168,872.10 602,873.40 4,149,187.50 130,287.51 19.71% 4,279,475.01 854,948.80 5,134,423.82 2,567.21
TOTAL 166,576.00 102.86 17,133,657.55 856,682.88 3,058,357.87 21,048,698.30 660,944.47 100.00% 21,709,642.77 4,337,128.51 26,046,771.28 15,123.38

11
1 Porte greffe Forza F1 150 253.8 38,070.00 103.41 3,936,738.75 196,836.94 702,707.87 4,836,283.56 166,911.76 100.00% 5,003,195.32 999,532.82 6,002,728.14 40,018.19
TOTAL 38,070.00 103.41 3,936,738.75 196,836.94 702,707.87 4,836,283.56 166,911.76 100.00% 5,003,195.32 999,532.82 6,002,728.14 40,018.19

12
1 Pastèque Argane F1 1600 18.17 29,072.00 103.41 3,006,274.47 150,313.72 536,619.99 3,693,208.18 132,419.66 100.00% 3,825,627.84 764,279.68 4,589,907.53 2,868.69
TOTAL 29,072.00 103.41 3,006,274.47 150,313.72 536,619.99 3,693,208.18 132,419.66 100.00% 3,825,627.84 764,279.68 4,589,907.53 2,868.69
13
1 Melon Tornado F1 378 26.04 9,843.12 103.41 1,017,856.37 50,892.82 181,687.36 1,250,436.55 86,081.34 100.00% 1,336,517.89 267,008.05 1,603,525.94 4,242.13
TOTAL 9,843.12 103.41 1,017,856.37 50,892.82 181,687.36 1,250,436.55 86,081.34 100.00% 1,336,517.89 267,008.05 1,603,525.94 4,242.13
14
Prix de
Droit de douane
coefficient de Repartition de Frais Prix de revient revient
N° Produits Quantite/KS Prix en devise Total en devise DIVERS Taux de change Prix en DA de chaque TVA Cout achat partiel Charge directe Cout achat
repartition d'approche global TTC unitaire en
produit
TTC
1 Pastèque Anis F1 1000 19.29 19,290.00 105.70 102.98 1,997,402.16 99,870.11 356,536.29 2,453,808.55 106,829.91 100.00% 2,560,638.46 511,561.50 3,072,199.96 3,072.20
TOTAL 19,290.00 105.70 102.98 1,997,402.16 99,870.11 356,536.29 2,453,808.55 106,829.91 100.00% 2,810,344.84 511,561.50 3,072,199.96 3,072.20
15
1 Pastèque Amna F1 2000 18.17 36,340.00 102.98 3,742,354.98 187,117.75 668,010.36 4,597,483.09 129,623.52 100.00% 4,727,106.61 944,376.14 5,671,482.75 2,835.74
TOTAL 36,340.00 102.98 3,742,354.98 187,117.75 668,010.36 4,597,483.09 129,623.52 100.00% 4,727,106.61 944,376.14 5,671,482.75 2,835.74
16
1 Pastèque Argane F1 861 18.17 15,644.37 102.35 1,601,176.24 80,058.81 285,809.96 1,967,045.01 84,674.55 100.00% 2,051,719.56 409,890.27 2,461,609.83 2,859.01
TOTAL 15,644.37 102.35 1,601,176.24 80,058.81 285,809.96 1,967,045.01 84,674.55 100.00% 2,051,719.56 409,890.27 2,461,609.83 2,859.01
17
1 Courgette Zeineb F1 3000 7.65 22,950.00 102.35 2,348,895.78 117,444.79 419,277.90 2,885,618.47 121,683.76 100.00% 3,007,302.23 600,795.51 3,608,097.73 1,202.70
TOTAL 22,950.00 102.35 2,348,895.78 117,444.79 419,277.90 2,885,618.47 121,683.76 100.00% 3,007,302.23 600,795.51 3,608,097.73 1,202.70
18
1 Piments Sultan F1 2344 19.54 45,801.76 101.97 4,670,405.47 233,520.27 833,667.38 5,737,593.12 204,623.51 100.00% 5,942,216.63 1,187,129.48 7,129,346.11 3,041.53
TOTAL 45,801.76 101.97 4,670,405.47 233,520.27 833,667.38 5,737,593.12 204,623.51 100.00% 5,942,216.63 1,187,129.48 7,129,346.11 3,041.53
19
Prix de
Droit de douane
coefficient de Repartition de Frais Prix de revient revient
N° Produits Quantite/KS Prix en devise Total en devise Taux de change Prix en DA DIVERS de chaque TVA Cout achat partiel Charge directe Cout achat
repartition d'approche global TTC unitaire en
produit
TTC
1 Piments Sultan F1 2656 19.54 51,898.24 102.56 5,322,667.92 5,158.67 266,391.33 951,017.05 6,545,234.97 33,740.27 100.00% 6,578,975.24 1,314,340.43 7,893,315.68 2,971.88
TOTAL 51,898.24 102.56 5,322,667.92 5,158.67 266,391.33 951,017.05 6,545,234.97 33,740.27 100.00% 7,496,252.02 1,314,340.43 7,893,315.68 2,971.88
20
1 Piments Sultan F1 1200 19.54 23,448.00 102.02 2,392,216.55 119,610.83 427,010.65 2,938,838.03 101,144.91 100.00% 3,039,982.94 607,324.42 3,647,307.36 3,039.42
TOTAL 23,448.00 102.02 2,392,216.55 119,610.83 427,010.65 2,938,838.03 101,144.91 100.00% 3,039,982.94 607,324.42 3,647,307.36 3,039.42
N° Produits Quantite/500G Prix en devise Total en devise Taux de change Prix en DA Droit de douane TVA Cout achat partiel Charge directe coefficient de Cout achat Repartition de Prix de revient global Prix de revient
21
1 Laitue Anthem 3380 12.13 40,982.50 102.02 4,181,124.81 209,056.24 746,330.78 5,136,511.83 182,654.87 100.00% 5,319,166.70 1,062,657.24 6,381,823.94 1,888.11
TOTAL 40,982.50 102.02 4,181,124.81 209,056.24 746,330.78 5,136,511.83 182,654.87 100.00% 5,319,166.70 1,062,657.24 6,381,823.94 1,888.11
22
1 Chou fleur Atlas+ F1 6000 9.45 56,700.00 102.56 5,815,134.99 290,756.75 1,038,001.60 7,143,893.34 109,349.06 100.00% 7,253,242.40 1,449,044.79 8,702,287.18 1,450.38
TOTAL 56,700.00 102.56 5,815,134.99 290,756.75 1,038,001.60 7,143,893.34 109,349.06 100.00% 7,253,242.40 1,449,044.79 8,702,287.18 1,450.38
Remarque: il existe un ecart de calcul de 4,41
195,286,743.35
4.41
Détermination de la marge bénéficiaire
Produits Prix de Revient TTC Prix de vente TTC Marge Marge en % IBS 25% Marge net Marge net %
Aubergine Zafira F1 2,277.32 2,968.00 690.68 30.33% 172.67 518.01 22.75%
Chou fleur Atlas + F1 1,460.50 1,973.00 512.50 35.09% 128.12 384.37 26.32%
Concombre Soror F1 2,362.80 2,907.00 544.20 23.03% 136.05 408.15 17.27%
Courgette Zeineb F1 1,222.65 1,455.16 232.51 19.02% 58.13 174.38 14.26%
Laitue Pommee Anthem 1,889.41 2,172.00 282.59 14.96% 70.65 211.95 11.22%
Melon Assel M50 F1 6,359.31 7,650.00 1,290.69 20.30% 322.67 968.02 15.22%
Melon Bakri F1 2,464.32 2,907.00 442.68 17.96% 110.67 332.01 13.47%
Melon Dounia F1 3,699.61 4,934.00 1,234.39 33.37% 308.60 925.79 25.02%
Melon Gilad F1 6,548.31 6,108.00 - 440.31 -6.72% 0.00 - 0.00%
Melon Tornado F1 4,242.13 5,432.00 1,189.87 28.05% 297.47 892.40 21.04%
Pastèque Amna F1 2,835.74 3,557.00 721.26 25.43% 180.31 540.94 19.08%
Pastèque Anis F1 3,072.20 3,557.00 484.80 15.78% 121.20 363.60 11.84%
Pastèque Argane F1 2,865.31 3,557.00 691.69 24.14% 172.92 518.77 18.11%
Pastèque Meziane F1 2,567.21 3,557.00 989.79 38.55% 247.45 742.34 28.92%
Piment Sultan F1 3,018.21 3,825.00 806.79 26.73% 201.70 605.10 20.05%
Porte greffe courge Forza F1 40,315.86 38,000.00 - 2,315.86 -5.74% 0.00 - 0.00%
Tomate Guelma F1 2,922.73 4,000.00 1,077.27 36.86% 269.32 807.95 27.64%
Tomate Isma F1 2,631.31 3,880.46 1,249.15 47.47% 312.29 936.86 35.60%
Tomate Khalyda F1 4,034.40 5,018.00 983.60 24.38% 245.90 737.70 18.29%
Tomate Sereina F1 3,212.47 3,787.00 574.53 17.88% 143.63 430.90 13.41%
Tomates Hamdania F1 2,969.60 3,787.00 817.40 27.53% 204.35 613.05 20.64%
LCN°12 16 15 LCN°12 16 17
Date Montant 1 Date Montant 2
7/26/2012 120,366.36 7/26/2012 3,510.00
7/26/2012 3,510.00 7/26/2012 46,939.22
8/28/2012 54,641.66 8/28/2012 64,419.24
10/1/2012 22,515.75
Total 178,518.02 Total 137,384.21
LCN°12 23 17
LCN°12 27 17 20 800 Eur 4 83 970 Eur
Date Montant 3 Date Montant Date Montant
12/4/2012 3,510.00 10/17/2012 1,755.00 10/17/2013 1,755.00
12/4/2012 30,842.93 10/21/2012 58,231.24 10/21/2012 58,231.23
12/31/2012 24,652.50 11/6/2012 2,925.00 11/6/2012 2,925.00
2/7/2013 12,859.49 12/5/2012 2,925.00 12/5/2012 2,925.00
Total 71,864.92 12/5/2012 48,917.87 12/5/2012 48,917.87
12/31/2012 22,807.98 1/17/2013 100,726.27
2/7/2013 12,308.90 1/17/2013 4,591.67
Total 149,870.99 Total 220,072.04
LCN°12 27 19 5 LCN°12 28 26 6
Date Montant Date Montant
12/3/2012 3,510.00 12/16/2012 3,510.00
12/4/2012 92,519.48 12/16/2012 266,709.01
12/31/2012 1,170.00 1/10/2013 184,360.66
1/29/2013 96,913.00 2/14/2013 83,486.66
2/7/2013 31,463.60 2/21/2013 18,977.86
Total 225,576.08 Total 557,044.19
LCN°12 27 16 7 LCN°13 03 79 8
12/3/2012 3,510.00 2/11/2013 3,510.00
12/4/2012 26,891.16 2/13/2013 47,534.70
12/31/2012 20,659.13 3/13/2013 44,997.17
2/7/2013 11,700.00 4/15/2013 17,429.62
Total 62,760.29 Total 113,471.49
LCN°13 03 88 9 LCN°13 03 75 10
2/11/2013 3,510.00 2/11/2013 3,510.00
2/13/2013 38,097.14 2/13/2013 17,928.95
3/6/2013 34,706.07 3/6/2013 12,870.00
4/15/2013 14,692.72 4/18/2013 11,700.00
Total 91,005.93 Total 46,008.95
LCN°13 03 77 11 LCN°13 05 26 12
2/12/2013 3,510.00 2/25/2013 3,510.00
2/13/2013 27,837.31 2/27/2013 43,957.02
3/18/2013 23,388.66 3/27/2013 42,982.00
4/29/2013 11,707.10
Total 66,443.07 Total 90,449.02
LCN°13 06 57 13 LCN°13 06 65 14
2/25/2013 3,510.00 2/25/2013 3,510.00
3/11/2013 23,797.96 3/11/2013 31,359.78
4/2/2013 19,004.04 4/2/2013 27,332.21
Total 46,312.00 Total 62,201.99
LCN°13 05 27
45 801,76 Eur 45 801,76 Eur 15
2/25/2013 3,510.00 4/7/2013 3,510.00
2/27/2013 108,482.86
4/22/2013 5,850.00
4/2/2013 53,382.42
Total 171,225.28 Total 3,510.00
LCN°13 05 25 16 LCN°13 05 24 17
2/25/2013 3,510.00 3/5/2013 3,510.00
2/27/2013 31,815.68 2/27/2013 43,920.52
4/2/2013 27,899.90 4/2/2013 47,888.63
4/15/2013 5,850.00
Total 69,075.58 Total 95,319.15
LCN°13 05 28 18 LCN°13 06 14 annulee ajoute au frais bancaire
2/27/2013 66,149.26 3/6/2013 277,642.16
3/10/2013 3,510.00 3/10/2013 3,510.00
Total 69,659.26 Total 281,152.16

HSBC SGA CPA
2012 2013 2012 2013 2012 2013
janvier 1,170.00 janvier 34,171.39 janvier
février 64,655.00 fevrier 4,869.78 fevrier
mars 2,106.00 mars 8,767.98 mars 2,507.80
avril 1,696.50 avril 82,666.81 avril 819.00
mai 117.00 mai mai
juin 117.00 juin juin
juillet 2,164.50 juillet juillet
aout 5,382.00 aout aout
septembre 62,546.00 septembre septembre
octobre 2,164.50 octobre octobre
novembre 8,073.00 novembre novembre
decembre 2,574.00 decembre 8,318.70 decembre
Total 83,138.00 69,627.50 Total 8,318.70 130,475.96 Total - 3,326.80
152,765.50 138,794.66 3,326.80

Analytique - Determination de La Marge

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Analytique - Determination de La Marge

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calcul du cout global de chaque importation

TOTAL (1+2) 18,502,843.57 6,568,963.61 3,133,582.53 10,056,367.71 2,622,111.79 10,730,937.26 32,389,794.71

TOTAL GLOBAL 22,498,044.31 8,003,973.90 3,834,194.53 12,213,802.07 3,212,467.46 13,147,307.37 39,525,580.69

Total des charges

109,918.94 84,096.61 856,682.87 196,836.93 150,313.72 50,892.81 99,870.10 187,117.75 80,058.81

2,799,312.82 2,184,157.50 21,709,642.59 5,003,195.13 3,825,627.64 1,336,517.79 2,560,638.27 4,727,106.51 2,051,719.51

3,420,460.58 2,620,506.08 26,046,771.09 6,002,727.95 4,589,907.32 1,603,525.85 3,072,199.76 5,671,482.65 2,461,609.78

98,604.45 117,903.79 660,944.47 166,911.76 132,419.66 86,081.34 106,829.91 129,623.52 84,674.55

621,147.77 436,348.58 4,337,128.51 999,532.82 764,279.68 267,008.05 511,561.50 944,376.14 409,890.27

117,444.78 233,520.27 266,391.33 119,610.82 209,056.24 290,756.75 6,392,755.64

3,007,302.12 5,942,216.54 6,578,975.24 3,039,982.82 5,319,166.56 7,253,242.40 161,343,404.61

3,608,097.62 7,129,346.03 7,893,315.67 3,647,307.24 6,381,823.81 8,702,287.18 195,286,738.94

121,683.76 204,623.51 33,740.27 101,144.91 182,654.87 109,349.06 4,273,398.43

600,795.51 1,187,129.48 1,314,340.43 607,324.42 1,062,657.24 1,449,044.79 33,943,334.33

Rubrique 2012 2013 Total

calcul de l'impots et parafiscal

Rubrique 2012 2013 Total

Rubrique 2012 2013 Total

Rubrique 2012 2013 Total

Rubrique 2012 2013 Total

Rubrique 2012 2013 Total

Rubrique 2012 2013 Total

Rubrique 2012 2013 Total

Rubrique 2012 2013 Total

Rubrique 2012 2013 Total

Rubrique 2012 2013 Total

Rubrique 2012 2013 Total

Rubrique 2012 2013 Total

Service bancaire et assimile

Rubrique 2012 2013 Total

Droit de douane coefficient de Repartition de Prix de revient global Prix de revient

Droit de douane coefficient de Repartition de Prix de revient global Prix de revient

Droit de douane coefficient de Repartition de Prix de revient global Prix de revient

Droit de douane coefficient de Repartition de Prix de revient global Prix de revient

Droit de douane coefficient de Repartition de Prix de revient global Prix de revient

Droit de douane coefficient de Repartition de Prix de revient global Prix de revient

Droit de douane coefficient de Repartition de Prix de revient global Prix de revient

Droit de douane coefficient de Repartition de Prix de revient global Prix de revient

Droit de douane coefficient de Repartition de Prix de revient global Prix de revient

Remarque: il existe un ecart de calcul de 4,41

Total 149,870.99 Total 220,072.04

Total 46,312.00 Total 62,201.99

Total 69,659.26 Total 281,152.16

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