Charges Sections Auxiliaires Sections Principales

Total
ind. Ent. Adm. Approv. Product. Distrib.
612 80,000.00 10% 10% 20% 40% 20%
613/614 40,000.00 10% 20% 10% 50% 10%
616 12,000.00 20% 80%
617 100,000.00 15% 10% 20% 45% 10%
618 16,000.00 40% 60%
619 50,000.00 10% 5% 20% 60% 5%
630 48,000.00 10% 90%
Ch. Sup. 8,000.00 100% 0%
Section entretien 25% 30% 30% 15%
Section Administration 50% 40% 10%
TRS
Unité Unité
Unité d'œuvre H MOD
acheté Vendue

Nombre Unité d'œuvre 1,000.00 500 2,000.00

Coût Unité d'œuvre - - -

 Charges Sections Auxiliaires Sections Principales
Total
ind. Ent. Adm. Approv. Product.
612 80,000.00 8,000 8,000 16,000 32,000
613/614 40,000.00 4,000 8,000 4,000 20,000
616 12,000.00 2,400 - - -
617 100,000.00 15,000 10,000 20,000 45,000
618 16,000.00 6,400 - - -
619 50,000.00 5,000 2,500 10,000 30,000
630 48,000.00 - - 4,800 -
Ch. Sup. 8,000.00 8,000 - - -
TRP 48,800 28,500 54,800 127,000
Section entretien - 48,800 12,200 14,640 14,640
Section Administration - 40,700 20,350 16,280

TRS - - 89,790 157,920

Unité
Unité d'œuvre H MOD
acheté
- Nombre Unité d'œuvre 1,000.00 500
Coût Unité d'œuvre - -
ns Principales
Distrib.
16,000
4,000
9,600
10,000
9,600
2,500
43,200
-
94,900
7,320
4,070

106,290

Unité
Vendue
2,000.00
-
 Sections Auxiliaires Sections Principales
Ent. Adm. Approv. Product. Distrib.
TRP 48,800 292,000 54,800 127,000 94,900
Ent 25% 35% 20% 20%
Adm 10% 15% 40% 35%
TRS

Sections Auxiliaires Sections Principales

Ent. Adm. Approv. Product. Distrib.
TRP 48,800 292,000 54,800 127,000 94,900
Ent - 80,000 20,000 28,000 16,000 16,000
Adm 31,200 - 312,000 46,800 124,800 109,200
TRS - - 129,600 267,800 220,100
Coût d'achat
MP A MP B
Q PU MTT Q PU
Prix d'achat 1,500.00 200.00 300,000.00 2,000.00 25.00
Salaire 18,000.00
Charges ind 1,500.00 10.00 15,000.00 2,000.00 10.00
Total 1,500.00 222.00 333,000.00 2,000.00 42.75

Inventaire MP
MP A MP B
Q PU MTT Q PU
SI 500.00 214.00 107,000.00 250.00 45.00
E 1,500.00 222.00 333,000.00 2,000.00 42.75
S 1,000.00 220.00 220,000.00 2,200.00 43.00
SF 1,000.00 220.00 220,000.00 50.00 43.00

Coût de production
PF X PF Y
Q PU MTT Q PU
MP consommées 1,000.00 220.00 220,000.00 2,200.00 43.00
Main d'œuvre 200.00 25.00 5,000.00 150.00 25.00
Charges indirectes 300.00 20.00 6,000.00 250.00 20.00
Total 300.00 770.00 231,000.00 250.00 413.40

Inventaire PF
PF X PF Y
Q PU MTT Q PU
SI 200.00 800.00 160,000.00 200.00 383.25
E 300.00 770.00 231,000.00 250.00 413.40
S 400.00 782.00 312,800.00 300.00 400.00
SF 100.00 782.00 78,200.00 150.00 400.00

Coût de revient PF

PF X PF Y
Q PU MTT Q PU
Coût prod 400.00 782.00 312,800.00 300.00 400.00
Salaire 400.00 20.00 8,000.00 300.00 20.00
Charges ind 400.00 2.50 1,000.00 300.00 2.50
Total 400.00 804.50 321,800.00 300.00 422.50

Résultat analytique
PF X PF Y
Q PU MTT Q PU
Prix de Vente 400.00 900.00 360,000.00 300.00 400.00
Coût de revient 400.00 804.50 321,800.00 300.00 422.50
Résultat analytique 400.00 95.50 38,200.00 300.00 - 22.50
MP B MP C
MTT Q PU MTT
50,000.00 1,200.00 50.00 60,000.00
15,500.00 12,000.00
20,000.00 1,200.00 10.00 12,000.00
85,500.00 1,200.00 70.00 84,000.00

MP B MP C
MTT Q PU MTT
11,250.00 300.00 80.00 24,000.00
85,500.00 1,200.00 70.00 84,000.00
94,600.00 1,300.00 72.00 93,600.00
2,150.00 200.00 72.00 14,400.00

PF Y PF Z
MTT Q PU MTT
94,600.00 1,300.00 72.00 93,600.00
3,750.00 100.00 25.00 2,500.00
5,000.00 500.00 20.00 10,000.00
103,350.00 500.00 212.20 106,100.00

PF Y PF Z
MTT Q PU MTT
76,650.00 50.00 210.00 10,500.00
103,350.00 500.00 212.20 106,100.00
120,000.00 250.00 212.00 53,000.00
60,000.00 300.00 212.00 63,600.00

PF Y PF Z
MTT Q PU MTT
120,000.00 250.00 212.00 53,000.00
6,000.00 250.00 20.00 5,000.00
 750.00 250.00 2.50 625.00
126,750.00 250.00 234.50 58,625.00

PF Y PF Z
MTT Q PU MTT
120,000.00 250.00 300.00 75,000.00
126,750.00 250.00 234.50 58,625.00
- 6,750.00 250.00 65.50 16,375.00