Structure Auxilaires Pirncipales

Solde administration Gestion du personnel Gestion immo Approvisionnement Sciage Usinage

Eau 2,830.00 200 1,250 1,380
Electricité 34,000.00 2,800 6,400 9,600 13,600
Entretien 3,200.00 3,200
Bureau 1,600.00 1,600
E exterieus 98,000.00 29,400 9,800 9,800 9,800
Impts & taxes 1,200.00 400
Personnel 183,495.00 30,000 12,380 11,928 15,222 45,315 26,650
charges de gestion 14,000.00 8,000.00
Interets 24,000.00 20,000.00
DAP 68,980.00 10,347.00 10,347.00 3,449.00 13,796.00 17,245.00
Charges supeltives 39,000.00 39,000.00
470,305.00 141,547.00 22,180.00 41,875.00 28,471.00 69,961.00 58,875.00

10% 5% 10% 30% 30%

GP 26,500.00 2,650.00 - 26,500.00 1,325.00 2,650.00 7,950.00 7,950.00
5% 10% 2% 35% 40%
GI 43,200.00 2,160.00 4,320.00 - 43,200.00 864.00 15,120.00 17,280.00
TRS 470,305.00 146,357.00 - - 31,985.00 93,031.00 84,105.00
ipales
Tri expédition Distribution

1,600

39,200
800
32,000 10,000
6,000.00
4,000.00
3,449.00 10,347.00

37,049.00 70,347.00

10% 5%
2,650.00 1,325.00
3% 5%
1,296.00 2,160.00
40,995.00 73,832.00
 Approvisionnement
TRS 3,750.00
Unité d'oveure 4,000.00
CUO 0.938
Arrondi 0.94

Cout d'achats

Désignation MP1 MP2

Q U T Q U T
Prix d'achat 1,500.00 7.80 11,700.00 2,500.00 51.40 128,500.00
Cout indirects 1,500.00 0.94 1,410.00 2,500.00 0.94 2,350.00
1,500.00 8.74 13,110.00 2,500.00 52.34 130,850.00

Inventaire permanent
FIFO

MP1 MP2
Entrée
Q U T Q U T
SI 500.00 8.10 4,050.00 900.00 50.40 45,360.00
Aachats 1,500.00 8.74 13,110.00 2,500.00 52.34 130,850.00
Boni stock 5.00 52.34 261.70
TOTAL 2,000.00 17,160.00 3,405.00 51.83 176,471.70
Sortie
Consommation 1,400.00 11,916.00 3,200.00 165,742.00
malis 20.00 8.74 174.80
Stock final 580.00 8.74 5,069.20 205.00 52.34 10,729.70
TOTAL 2,000.00 17,160.00 3,405.00 176,471.70

Cout de production à l'atelier 1

Produit inter PI
Désignation
Q U T Atelier 1
Consommation 1,400.00 11,916.00 ci 42,050.00
 MOD 510.00 48.50 24,735.00 KG de MP1 1,400.00
CI 42,050.00 CUO 30.04
total 78,701.00 Arro 30.04

Cout de production PF

Cout de PF
Désignation
Q U T
PI 78,701.00
MP2 3,200.00 165,742.00 244,443.00
MOD 1,500.00 51.00 76,500.00
CI 22,050.00
+ encours initiaux 18,000.00
-Encours finaux - 23,881.51
Consommation produit chimique 45.00 6.50 292.50
eau 142.50 270.50
Traitement MOD 169.00 45.00 7,605.00 Déchet
déchet Atelier 4 charges ind 5,700.00
-Cout SP sortie atelier 2 - 5,348.00
Cout du MOD atelier 3 605.00 52.40 31,702.00
sous produit
à la dortie Charges ind atelier 3 15,450.00
de l'atelier 2 -SP vendable 250.00 210.00 - 52,500.00 - 5,348.00 cout de sortie Sous produit à l'atel
2,660.00 129.94 345,631.49

PF SP
Entrée
Q U T Q U T
SI 184.00 120.00 22,080.00 80.00 200.00 16,000.00
Production 2,660.00 129.94 345,631.49 250.00 210.00 52,500.00
Boni stock
TOTAL 2,844.00 367,711.49 330.00 207.58 68,500.00
Sortie
Vente 2,800.00 361,994.28 270.00 55,900.00
malis -
Stock final 44.00 129.94 5,717.21 60.00 210.00 12,600.00
TOTAL 2,844.00 367,711.49 330.00 68,500.00

PF SP
Q U T Q U T
Cout des produits vendus 2,800.00 361,994.28 270.00 55,900.00
Frais de distribution 17,120.00
MOD 210.00 62.00 13,020.00
chargs indirectes de distr 4,100.00
Frais administration 6,280.20 969.80
Cout de revient 2,800.00 137.64 385,394.47 270.00 210.63 56,869.80

Résultat

PF SP
Q U T Q U T
+Chiffre d'affaires 2,800.00 150.00 420,000.00 270.00 208.00 56,160.00
-Cout de revient 2,800.00 137.64 385,394.47 270.00 210.63 56,869.80
Résulatt analytique 2,800.00 12.36 34,605.53 270.00 - 2.63 - 709.80
 3760

Encours initaux 0% Encours initaux

MP Production lancée 100% 2,490.00 MOD & CI Production lancée ce mois ci et terminé ce mois
Encours finaux 100% 220.00 Encours finaux
244,443.00 90.20 2,710.00 98,550.00 100% il consomme
PF en cours à 50%

Encours finaux PF 1000

Désignation
Q U T
MP & PI 220 90.20 19,844.08 Production 2880
MOD & CI 220 18.35 4,037.43 170 50%
2490 100%
23,881.51 220 50%

Encours finaux PF
Désignation
Q U T
Cout SP à la sortie Atlier 2 250.00 21.39 5,348.00
MOD 605.00 52.40 31,702.00
CI 15,450.00
Cout SP sortie atelier 3 250 210 52,500.00
Adminsitration 7,250.00
417,894.28
1.735%
 Produ Production equivalante à 100%
50% 170.00 85.00
 100% 2,490.00 2,490.00
50% 220.00 110.00
36.70 2,880.00 2,685.00
18.35

2490