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Tableau comparatif des données réelles et prévisionnelles

COUT REEL COUT PREV AJUST A LA PROD RELLE
ELT
QTE PU MT QTE PU
Tissu (metre) 3,050.00 51.20 156,160.00 2,807.20 51.00
Fournitures 2,320.00 9.58 22,228.00 2,320.00 9.15
Centre decoupe ( Heures) 149.00 120.00 17,880.00 139.20 120.00
Centre montage usine
198.00 150.00 29,700.00 197.20 144.00
(Heures )
TOTAL 2,320.00 97.40 225,968.00 2,320.00 90.30
2/Tissu (metre)
ELT QTE PU MT SENS
ECART/PRIX 3,050.00 0.20 610.00 D
ECART/QTE 242.80 51.00 12,382.80 D
ECART/TISSU 12,992.80 D
Fournitures
ELT QTE PU MT SENS
ECART/PRIX 2,320.00 0.43 1,000.00 D
ECART/QTE - 9.15 - D
ECART/FOURNUTRES 1,000.00 D
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CENTRE DECOUPAGE

Charges indirectes réelles 17,880.00 Activité réelle 149.00 Production réelle

Charges indirectes prev 18,000.00 Activité prev 150.00 Production prev
1.00 3.60
2,500.00 9,000.00 150.00

ECART/RENDEMET = CHARGES INDIRECTES PREV AJUST A L'ACTIVITE REEL - CHARGE INDIRECTE PREV AJUST A LA PROD
18,000.00 150.00 CHARGES INDIRECTES PREV AJUST A L'ACTIVITE REE
17,880.00 149.00 CHARGE INDIRECTE PREV AJUST A LA PROD REELLE

18,000.00 2,500.00
16,704.00 2,320.00

ECART/ACTIVITE = BUDGET FLEXIBLE L'ACTIVITE REEL - CHARGE INDIRECTE PREV AJUST A L'ACTIVITE REELLE
BUDGET FLEXIBLE L'ACTIVITE REEL 18,000.00
CHARGE INDIRECTE PREV AJUST A L'ACTIVITE REELLE 17,880.00

ECART/BUDGET = CHARGE INDICRECTE REELLE - BUDGET FLEXIBLE - 120.00

CHARGE INDICRECTE REELLE 17,880.00
BUDGET FLEXIBLE 18,000.00

CENTRE MONTAGE USINE

Charges indirectes réelles 29,700.00 Activité réelle 198.00 Production réelle
Charges indirectes prev 30,600.00 Activité prev 212.50 Production prev
1.00 5.10
2,500.00 12,750.00 212.50

ECART/RENDEMET = CHARGES INDIRECTES PREV AJUST A L'ACTIVITE REEL - CHARGE INDIRECTE PREV AJUST A LA PROD
30,600.00 212.50 CHARGES INDIRECTES PREV AJUST A L'ACTIVITE REE
28,512.00 198.00 CHARGE INDIRECTE PREV AJUST A LA PROD REELLE

30,600.00 2,500.00
28,396.80 2,320.00

ECART/ACTIVITE = BUDGET FLEXIBLE L'ACTIVITE REEL - CHARGE INDIRECTE PREV AJUST A L'ACTIVITE REELLE
BUDGET FLEXIBLE L'ACTIVITE REEL 20,400.00
CHARGE INDIRECTE PREV AJUST A L'ACTIVITE REELLE 28,512.00

ECART/BUDGET = CHARGE INDICRECTE REELLE - BUDGET FLEXIBLE 9,300.00

CHARGE INDICRECTE REELLE 29,700.00
BUDGET FLEXIBLE 20,400.00
 qte
V AJUST A LA PROD RELLE ECARTS Tissu 1.21
MT Valeur Sens Var 2,807.20
143,167.20 12,992.80 D 9.08% Fournitures 1.00
21,228.00 1,000.00 D 4.71% 2,320.00
16,704.00 1,176.00 D 7.04% Centre decoupe 3.60

28,396.80 1,303.20 D 4.59% 8,352.00

209,496.00 16,472.00 D 7.86% Centre Montage 5.10

11,832.00

Charges var 0
Production réelle 2,320.00 Budget standard
Production prev 2,500.00 18,000.00
Charges fixes 18,000.00
charges var 0
Budget flexible

charges fixe 18,000.00

E PREV AJUST A LA PROD REELLE 1,176.00 PREV REELLE
17,880.00
16,704.00 unité
D 1 heure 16.67 15.57 Perte de productivité

IVITE REELLE 120.00

120.81 120.00
D
 Charges var 10,200.00
Production réelle 2,320.00 Budget standard
Production prev 2,500.00 30,600.00
Charges fixes 20,400.00
charges var 9,504.00
Budget flexible
29,904.00
charges fixe 20,400.00
E PREV AJUST A LA PROD REELLE 115.20
28,512.00
28,396.80
D 1 heure

IVITE REELLE - 8,112.00

D
 unité
1.00
2,320.00
1.00
2,320.00
1.00

2,320.00 139.20 120.00

1.00
2,320.00 197.20 144.00

rte de productivité