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Cas pratique à rendr

NOM: KABBACH SAID


INGENIEURIE FINANCIERE
MASTER SP: GESTION FINANCIERE ET COMPTABLE

Question 1: BFR de la 1ére année d'exploitation

BFR: Actif circulant - passif circulant

éléments mode de calcul Montant


Actif circulant 1000+2600 3,600.00
Stock (4 000*90) / 360 1000
Créances (13 000*1,2*60) /360 2600
Passif circulant 600 600
Fournisseurs (4000*1,2*45)/360 600
Besoin en FR 3600-600 3,000.00

Question 2: élaboration du programme d'Investissement et Financement

éléments 2018
Investissement 35,000.00
Variation BFR 3000
Montant de l'investissement 38,000.00
Fond Propre 20,000.00
Emprunt 18,000.00

Question 3: Le tableau d'amortissemnt de l'emprunt ( 20 Trimestres )

Période K Debut de Période Interet


TR1 18,000.00 270.00
TR2 18,000.00 270.00
TR3 18,000.00 270.00
TR4 18,000.00 270.00
ANNEE 1 18,000.00 1,080.00
TR5 18,000.00 270.00
TR6 16,875.00 253.13
TR7 15,750.00 236.25
TR8 14,625.00 219.38
ANNEE 2 18,000.00 978.75
TR9 13,500.00 202.50
TR10 12,375.00 185.63
TR11 11,250.00 168.75
TR12 10,125.00 151.88
ANNEE 3 13,500.00 708.75
TR13 9,000.00 135.00
TR14 7,875.00 118.13
TR15 6,750.00 101.25
TR16 5,625.00 84.38
ANNNE 4 9,000.00 438.75
TR17 4,500.00 67.50
TR18 3,375.00 50.63
TR19 2,250.00 33.75
TR20 1,125.00 16.88
ANNEE 5 4,500.00 168.75

Question 4: CPC prévisionnel ainsi que la CAF

élements N1 N2
Produits d'exploitation 13,000.00 22,000.00
Chiffre d'affaire 13,000.00 22,000.00
Charges d'exploitation 13,700.00 17,250.00
Achats de MP 4,000.00 4,500.00
Autres C.E 1,000.00 1,500.00
Impots et Taxes 200.00 250.00
Charges de personnel 5,000.00 7,500.00
D° aux Amt 3,500.00 3,500.00
RESULTAT D'EXPLOITATION -700.00 4,750.00
Produits Financiers 0.00 0.00
Charges Fiancieres 1,080.00 978.75
RESULTAT FINANCIER -1,080.00 -978.75
RESULTAT AVANT IMPOT -1,780.00 3,771.25
Impots 597.38
RESULTAT APRES IMPOTS -1,780.00 3,173.88
D° aux Amt 3500 3500
CAF 1,720.00 6,673.88

Question 5: BFR prévisionnels

élements N1 N2
Passif circulant 600.00 675.00
Fournisseurs 600.00 675.00
Actif circulant 3,600.00 5,525.00
Stock 1,000.00 1,125.00
Créance 2,600.00 4,400.00
BFRL 3,000.00 4,850.00
Variation du BFR 1,850.00

Question 6: La trésorerie prévisionnelle

élements N0 N1
RESSOURCES 38,000.00 1,720.00
FP 20,000.00
Emprunt 18000
CAF 1,720.00
EMPLOIS 38,000.00 0.00
INVESTISSEMENT 35,000.00
BFRL 3,000.00
Variation du BFR
Remb d'emprunt
CASH-FLOWS 0.00 1,720.00
Cumul des CF 0.00 1,720.00
as pratique à rendre:

M: KABBACH SAID
NIEURIE FINANCIERE
ION FINANCIERE ET COMPTABLE

Montant
3,600.00
1000
2600
600
600
3,000.00

t Financement

imestres )

Interet Amt K Fin de Période


270.00 0.00 18,000.00
270.00 0.00 18,000.00
270.00 0.00 18,000.00
270.00 0.00 18,000.00
1,080.00 0.00 18,000.00
270.00 1,125.00 16,875.00
253.13 1,125.00 15,750.00
236.25 1,125.00 14,625.00
219.38 1,125.00 13,500.00
978.75 4,500.00 13,500.00
202.50 1,125.00 12,375.00
185.63 1,125.00 11,250.00
168.75 1,125.00 10,125.00
151.88 1,125.00 9,000.00
708.75 4,500.00 9,000.00
135.00 1,125.00 7,875.00
118.13 1,125.00 6,750.00
101.25 1,125.00 5,625.00
84.38 1,125.00 4,500.00
438.75 4,500.00 4,500.00
67.50 1,125.00 3,375.00
50.63 1,125.00 2,250.00
33.75 1,125.00 1,125.00
16.88 1,125.00 0.00
168.75 4,500.00 0.00

N2 N3 N4 N5
22,000.00 34,000.00 35,000.00 37,000.00
22,000.00 34,000.00 35,000.00 37,000.00
17,250.00 22,500.00 26,850.00 28,300.00
4,500.00 6,500.00 7,800.00 8,200.00
1,500.00 200.00 2,200.00 2,400.00
250.00 300.00 350.00 400.00
7,500.00 12,000.00 13,000.00 13,800.00
3,500.00 3,500.00 3,500.00 3,500.00
4,750.00 11,500.00 8,150.00 8,700.00
0.00 0.00 0.00 0.00
978.75 708.75 438.75 168.75
-978.75 -708.75 -438.75 -168.75
3,771.25 10,791.25 7,711.25 8,531.25
597.38 3,237.38 2,313.38 2,559.38
3,173.88 7,553.88 5,397.88 5,971.88
3500 3500 3500 3500
6,673.88 11,053.88 8,897.88 9,471.88

N2 N3 N4 N5
675.00 975.00 1,170.00 1,230.00
675.00 975.00 1,170.00 1,230.00
5,525.00 8,425.00 8,950.00 9,450.00
1,125.00 1,625.00 1,950.00 2,050.00
4,400.00 6,800.00 7,000.00 7,400.00
4,850.00 7,450.00 7,780.00 8,220.00
1,850.00 2,600.00 330.00 440.00

N1 N2 N3 N4
1,720.00 6,673.88 11,053.88 8,897.88

1,720.00 6,673.88 11,053.88 8,897.88


0.00 6,350.00 7,100.00 4,830.00

1,850.00 2,600.00 330.00


4,500.00 4,500.00 4,500.00
1,720.00 323.87 3,953.88 4,067.88
1,720.00 2,043.88 5,997.75 10,065.63
N5
37,000.00
37,000.00
28,300.00
8,200.00
2,400.00
400.00
13,800.00
3,500.00
8,700.00
0.00
168.75
-168.75
8,531.25
2,559.38
5,971.88
3500
9,471.88

N5
1,230.00
1,230.00
9,450.00
2,050.00
7,400.00
8,220.00
440.00

N4 N5
8,897.88 9471.875

8,897.88 9,471.88
4,830.00 4940

330.00 440.00
4,500.00 4500
4,067.88 4,531.88
10,065.63 14,597.50

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