FICHES DE COUTS STANDARDS

PRODUIT A PRODUIT B
ELEMENTS
QTE PU MT QTE
CHARGES DIRECTES
MATER X CM3 4.00 45.00 180.00 2.00
MATR Y CM3 6.00 75.00 450.00 4.00
MOD (HEURE) 0.25 52.00 13.00 0.17
S/TOT 1 (COUT DIRECT) 1 643.00 643.00 1
CHARGES INDIRECTES
ATELIER 1 10.00 3.00 30 6.00
ATELIER 2 0.25 33 8.25 0.17
ATELIER 3 1 5 5 1
S/TOT 2 (COUT INDIRECT) 1 43.25 43.25
COUT STANDARD UNITAIRE 1 686.25 686.25 1

TABLEAU DE REPARTITION DES CHARGES INDIRECTES STANDARDS

ATELIER 1 ATELIER 2 ATELIER 3 QTE prdt A
CHARGES INDIRECTES 31200.00 9075.00 7000.00 500.00
NATURE UO CM 3 H MOD UNITE FICTIVE
NBR DES UO 10400.00 275.00 1400.00
COUT UO 3.00 33.00 5.00

1
2.00 1050
4.00 1050
0.17 1050
1 1050
PRODUIT B 1050
6.00 1050
0.17 1050
1 1050
1 1050

4.00 520
6.00 520
0.25 492
1
PRODUIT A
10.00 520
0.25 492
1 445
PRODUIT A

1
PRODUIT B
PU MT

45.00 90.00 0.16666667

75.00 300.00
58.00 9.67 8700
399.67 399.67 900
9.66666667
3.00 18
33.00 5.5
5.00 5
28.5 28.5
428.17 428.17

QTE prdt B
900.00

1050
2100
4200
175
1050
0
6300
175
1050
1050

QUANTITES
2080
3120
123

5200
123
445
 2/ TABLEAU DE CALCUL DE LA PRODUCTION ACHEVEE DE PRDT A
SI ENTREE
ENCOURS INITIAL PRODUCTION TOTAL
ATELIER 1 0.00 520.00 520.00
ATELIER 2 80.00 520.00 600.00
ATELIER 3 60.00 430.00 490.00

2/TABLEAU DE CALCUL DE LA PRODUCTION ACHEVEE DE PRDT B

SI ENTREE
ENCOURS INITIAL PRODUCTION TOTAL
ATELIER 1 0.00 1050.00 1050.00
ATELIER 2 0.00 1050.00 1050.00
ATELIER 3 0.00 1050.00 1050.00

TABLEAU DE REPARTITION DES CHARGES INDIRECTES REELLES

ATELIER 1 ATELIER 2
CHARGES INDIRECTES 36887.50 10048.50
NATURE UO CM 3 H MOD

11350.00 315.00
NBR DES UO
COUT UO 3.25 31.90
 CALCUL DES EQU
ON ACHEVEE DE PRDT A
SF SORTIE
ENCOURS FINAL PRODUCTION ACHEVEE ENCOURS FINAL
PRODUIT A PRODUCTION ACHEVEE
0.00 520.00 QTE
170.00 430.00 ATELIER 1 520.00 0
30.00 460.00 ATELIER 2 430.00 170
ATELIER 3 460.00 30

N ACHEVEE DE PRDT B
SF SORTIE
ENCOURS FINAL PRODUCTION ACHEVEE
0.00 1050.00
0.00 1050.00
0.00 1050.00

S INDIRECTES REELLES
ATELIER 3 QTE prdt A QTE prdt B
7176.00 500.00 900.00
UNITE FICTIVE

1495.00
4.80
 CALCUL DES EQUIVALENTS TERMINES

ENCOURS FINAL ENCOURS INITIAL

EQUIVALENT DE PRODUCTION
TAUX ACHEVE EQUIVALENCE QTE TAUX ACHEVE EQUIVALENCE
0.00% 0 0 0.00% 0 520
60.00% 102 80 50.00% 40 492.00
30.00% 9 60 40.00% 24 445.00
 PRODUITS A
PRODUCTION DE 500 PDTS A PRODUCTION DE 445
COUTS STANDARDS COUTS PREETABLI
ELEMENTS QTE PU MT QTE
CHARGES DIRECTES
MATER X CM3 2000 45.00 90,000.00 2080
MATR Y CM3 3000 75.00 225,000.00 3120
MOD (HEURE) 125 52.00 6,500.00 123
S/TOT 1 (COUT DIRECT) 500 643.00 321,500.00 445
CHARGES INDIRECTES 643.00
ATELIER 1 5000 3.00 15,000.00 5200
ATELIER 2 125 33 4,125.00 123
ATELIER 3 500 5 2,500.00 445
S/TOT 2 (COUT INDIRECT) 500 43.25 21,625.00 445
43.25
TOTAUX 500 686.25 343,125.00 445
PRODUITS B
PRODUCTION DE 900 PRDTS B PRODUCTION DE 1050 PRD
COUTS STANDARDS COUTS PREETABLI
ELEMENTS QTE PU MT QTE
CHARGES DIRECTES
MATER X CM3 1800 45.00 81,000.00 2100
MATR Y CM3 3600 75.00 270,000.00 4200
MOD (HEURE) 150 58.00 8,700.00 175
S/TOT 1 (COUT DIRECT) 900 399.67 359,700.00 1050
CHARGES INDIRECTES 399.67
ATELIER 1 5400 3.00 16,200.00 6300
ATELIER 2 150 33 4,950.00 175
ATELIER 3 900 5 4,500.00 1050
S/TOT 2 (COUT INDIRECT) 900 28.50 25,650.00 1050
28.50
TOTAUX 900 428.17 385,350.00 1050

TABLEAU DE REPARTITION DES CHARGES INDIRECTES REELLES

ATELIER 1 ATELIER 2 ATELIER 3 AP
CHARGES INDIRECTES 36887.50 10048.50 7176.00 AR
NATURE UO CM 3 H MOD UNITE FICTIVE AS

NBR DES UO
11350.00 315.00 1495.00
COUT UO 3.25 31.90 4.80
 PRODUITS A
PRODUCTION DE 445
COUTS PREETABLIS COUTS REELES
PU MT QTE PU MT

45.00 93,600.00 2200 47.5 104,500.00

75.00 234,000.00 3100 78 241,800.00
52.00 6,396.00 135 55 7,425.00
750.55 333,996.00 445 794.89 353,725.00
750.55 - -
3.00 15,600.00 5300 3.25 17,225.00
33 4,059.00 135 31.90 4,306.50
5 2,225.00 445 4.80 2,136.00
49.18 21,884.00 23,667.50
49.18
799.73 355,880.00 445 848.07 377,392.50
PRODUITS B
PRODUCTION DE 1050 PRDTS B
COUTS PREETABLIS COUTS REELES
PU MT QTE PU MT

45.00 94,500.00 2000 47.50 95,000.00

75.00 315,000.00 4050 78.00 315,900.00
58.00 10,150.00 180 60.00 10,800.00
399.67 419,650.00 421,700.00
399.67 -
3.00 18,900.00 6050 3.25 19,662.50
33 5,775.00 180 31.90 5,742.00
5 5,250.00 1050 4.80 5,040.00
28.50 29,925.00 30,444.50
28.50
428.17 449,575.00 1050 430.61 452,144.50

1.8 11350 12480 20430

32910

- 3,977.50
11500.00
11350.00 36,887.50
10400

-950.00
31200.00 TRSS
150 12480 FF
450 18720.00 CH INDI VAR
1.8 CUOVS
TRS VAR 18720.00
NBR UO 10400
CUO 1.8
 G-J
ECARTS
E ECO

- 10,900.00
- 7,800.00
- 1,029.00

-
- 1,625.00
- 247.50
89.00

- 21,512.50

- 21,512.50

ECARTS
E ECO

- 500.00
- 900.00
- 650.00

-
- 762.50
33.00
210.00

- 2,569.50

- 2,569.50

- 2,387.50
 COUT STANDARD DE LA QTE PREVISIONNELLE
COUTS STANDARDS
ELEMENTS QTE PU MT
CHARGES DIRECTES :
MATIERES PREMIERES 5000 20.00 100,000.00
MAIN D'ŒUVRE DIRECTE 2000 41.00 82,000.00
S/TOT 1 (COUT DIRECT) 5000 36.40 182,000.00
CHARGES INDIRECTES
ATELIER 2000 100.00 200,000.00
S/TOT 2 (COUT INDIRECT) 5000 40.00 200,000.00

TOTAUX
5000 76.40 382,000.00
 COUT STANDARD DE LA QTE REELLE
COUTS PREETABLIS COUTS REELES
QTE PU MT QTE PU

4600 20.00 92,000.00 4650 21.15

1840 41.00 75,440.00 1800 45.00
4600 36.40 167,440.00 4600 38.99

1840 100.00 184,000.00 1800 114.44

4600 40.00 184,000.00 4600 44.78

4600 76.40 351,440.00 4600 83.77

40 UO 41DH/H 100DH/UO 4000 DH

30 5000 150000
ECARTGLOBAL /CH INDI (ATELIER) = - 21,992.00

ECART SUR RENDT = 4000 AP-AR * CUOS AP-AR * TAUX HORAIRE

Ecart sur activité = -15000 COUT DE CHOMAGE
ecart sur budget = - 10,992.00
- 21,992.00
 G-J

ECARTS
OUTS REELES E ECO
MT

98,347.50 - 6,347.50
81,000.00 - 5,560.00
179,347.50 - 11,907.50 35.13 33%
-
205,992.00 - 21,992.00
205,992.00 - 21,992.00 64.87 67%

385,339.50

- 33,899.50