MOUTI NADA

MASTER FCA
COMPTABILITE ANALYTIQUE

1)

Administration Approvisionnement Atelier 1 Atelier 2 Distribution

CF CV CF CV CF CV CF CV CF CV
10,000.00 32,000.00 16,000.00 42,600.00 37,000.00 80,700.00 52,000.00 78,800.00 36,000.00 27,200.00
CIR 0.80 0.90 0.90 0.80 0.80
CF imputé(CF*CIR) 8,000.00 14,400.00 33,300.00 41,600.00 28,800.00
CF imputé-CF -2,000.00 -1,600.00 -3,700.00 -10,400.00 -7,200.00
Total primaire(CV+CF imputé) 40,000.00 57,000.00 114,000.00 120,400.00 56,000.00
Répartion du centre auxiliaire -40,000.00 4,000.00 16,000.00 16,000.00 4,000.00
Total répartition secondaire 0.00 61,000.00 130,000.00 136,400.00 60,000.00
Unité d'œuvre 1kg acheté NB fabriqué NB fabriqué 100 dh CA
Nombre d'unité d'œuvre 61,000.00 6,500.00 6,200.00 15,000.00
cout d'unité d'œuvre 1.00 20.00 22.00 4.00

Coût d'achat
M1 M2
Elément Qté PU MT Qté PU MT
Achats 31,000.00 12.00 372,000.00 30,000.00 24.00 720,000.00
Ch. directes variables autres
0.00 124,500.00 131,800.00
Qu'achats
Charges indirectes Approv. 31,000.00 1.00 31,000.00 30,000.00 1.00 30,000.00
Coût d'achat 31,000.00 17.02 527,500.00 30,000.00 29.39 881,800.00

Inventaire permanant de M1

Libellé Qté PU MT libéllé Qté PU MT

SI 12,000.00 11.21 134,500.00 Sorties 15,000.00 15.40 230,930.23
Entrées 31,000.00 17.02 527,500.00 SF 28,000.00 15.40 431,200.00
CMUP 43,000.00 15.40 662,000.00 CMUP 43,000.00 15.40 662,130.23

Inventaire permanant de M2

Libellé Qté PU MT libéllé Qté PU MT

SI 7,000.00 14.43 101,000.00 Sorties 25,000.00 26.56 664,054.05
Entrées 30,000.00 29.39 881,800.00 SF 12,000.00 26.56 318,745.95
CMUP 37,000.00 26.56 982,800.00 CMUP 37,000.00 26.56 982,800.00
 Cout de production

A B
Elément Qté PU MT Qté PU MT
Coût de Mat cons. 15,000.00 15.40 230,975.66 25,000.00 26.56 664,000.00
Charges indirectes 6,500.00 20.00 130,000.00 6,200.00 22.00 136,400.00
Coût de production 6,500.00 55.53 360,975.66 6,200.00 129.10 800,400.00

Inventaire permanant de A

Libellé Qté PU MT libéllé Qté PU MT

SI 3,000.00 194,500.00 Sorties 6,000.00 58.47 350,826.73
Entrées 6,500.00 55.53 360,975.66 SF 3,500.00 58.47 204,648.93
CMUP 9,500.00 58.47 555,475.66 CMUP 9,500.00 58.47 555,475.66

Inventaire permanant de B

Libellé Qté PU MT libéllé Qté PU MT

SI 2,500.00 322,600.00 Sortie 5,800.00 129.08 748,666.67
Entrées 6,200.00 129.10 800,400.00 SF 2,900.00 129.08 374,333.33
CMUP 8,700.00 129.08 1,123,000.00 CMUP 8,700.00 129.08 1,123,000.00

Cout de revient

A B
Elément Qté PU MT Qté PU MT
Coût de production vendue 6,000.00 58.47 350,826.73 5,800.00 129.08 748,666.67
Charges ind destribution 5,400.00 4.00 21,600.00 9,600.00 4.00 38,400.00
Coût de revient 6,000.00 62.07 372,426.73 5,800.00 135.70 787,066.67

Resultat analytique
A B
Elément Qté PU MT Qté PU MT
Prix de vente 6,000.00 540,000.00 5,800.00 960,000.00
Coût de revient 6,000.00 62.07 372,426.73 5,800.00 135.70 787,066.67
RAE 6,000.00 152.07 912,426.73 5,800.00 301.22 1,747,066.67
2)&3)
CHARGES PRODUITS
Achats 2,046,945.95 Chiffre d'affaires 1,561,882.26
* M1 31,000.00 17.02 527,500.00 A 6,000.00 540,000.00
* M2 30,000.00 29.39 881,800.00 B 5,800.00 960,000.00
* Variation de stock 637,645.95 * Variation de stock 61,882.26
- SI M1 12,000.00 11.21 134,500.00 - SI A 3,000.00 64.83 194,500.00
- SI M2 7,000.00 14.43 101,000.00 - SI B 2,500.00 129.04 322,600.00
- SF M1 36,000.00 15.40 554,400.00 - SF A 3,500.00 58.47 204,648.93
- SF M2 12,000.00 26.56 318,745.95 - SF B 2,900.00 129.08 374,333.33
Charges indirectes 61,000.00
TOTAL 2,107,945.95 TOTAL 1,561,882.26
RESULTAT 3,669,828.21 Ecart -1,922,761.54