sec auxialiares sec principales

ent adm
ci v f v f v f
1 40000 36000 2000 1800 6000 5400
2 160000 25000 24000 3750 40000 6250
3 180000 90000 18000 9000 9000 4500
trp 380000 151000 44000 14550 55000 16150
cir 0.8 0.9
cfi 11640 14535
trp après lir 55640 69535
sec entretien -68644.4 17161.1
sec admin 13004.4 -86696.1
trs 0 0

1062000
sec principales
app decoupe assemblage dist
v f v f v f v f
12000 10800 12000 10800 6000 5400 2000 1800
40000 6250 40000 6250 8000 1250 8000 1250
63000 31500 63000 31500 9000 4500 18000 9000
115000 48550 115000 48550 23000 11150 28000 12050
0.75 1.2 1.5 0.75
36412.5 58260 16725 9037.5
151412.5 173260 39725 37037.5
17161.1 10296.7 6864.4 17161.1
43348.1 17339.2 8669.6 4334.8
211921.7 200895.9 55259.1 58533.4

526610.0

10430.25 66070.25
0.0375 0.9625 68644.4156 ent
86696.1039 ad
 0
-7.276E-12
 sep octob novem

unités p et v 3500 2800 4025

charge variab 8750 7000 10062.5

c v unitaire 2.5 2.5 2.5

charg fix 2800 2800 2800

charg fix unitaire 0.8 1 0.70

cout de p 11550 9800 12862.5 an 3500

cout de p unitaire 3.3 3.5 3.19565217

cir 1 0.8 1.15

cfi 2800 2240 3220.0

boni ou mali 0 560 -420

cout de p 11550 9240 13282.5

cout de p unitaire 3.3 3.3 3.3

 elements total taux
chiffre d'afaire 30240000 100%
- cout variable 19068000 63%
= marge sur cv 11172000 37%
charge fix nettes 10555000
résultat anal 617000 2%

2468000

17556000
1512000 sr 16-Oct

28569925
 300000

elements total taux

chiffre d'afaire 300000 100%
- cout variable 120220 40%
marge sur cv 179780 60%
- charge fix nettes 72000
résultat anal 107780

sr ms
120146.8 179853.2
pm 4.005 59.95%

0.2
2-Jul
34420
72660
2500
1640
9000
 adm et fin

V F V

TRP -

CIR

CF IMPUTÉE

TOTAL APRÈS IMP 40,000.00

admin et fin - 40,000.00

TRS -

nature

nombre

cout

mp

frais dapp

total
charge direct
cout d'achat

mod

force motrice

charge indir
centre atelier

cout de prod

hors prod
distr
cout de revient

ca

résultat anal
adm et fin aprov atelier distribution

F V F V F V

40,000.00 12,000.00 8,000.00 40,000.00 160,000.00 40,000.00

1.00 1.00 0.90

40,000.00 - 8,000.00 - 144,000.00 -

40,000.00 20,000.00 184,000.00 88,000.0

40,000.00 4,000.00 24,000.00 12,000.0

- 24,000.00 208,000.00 100,000.0

tonne achetée heure mod 100 dh de vente

100 2000 6000

240.00 104.00 16.6

1
q cu mt

70 2000 140000

70 240.00 16,800.00

70 2,240.00 156,800.00
 1
q cu mt

cout d'achat 70 2,240.00 156,800.0

mod 1500 20 30000

force motrice 12000

centre atelier 1500 104.00 156,000.0

cout de prod 70 5,068.57 354,800.0

hors prod 6000 16.67 100,000.0

cout de revient 70 6,497.14 454,800.0

ca 600000

résultat anal 70 2,074.29 145,200.0

 distribution

F V F

40,000.00

1.20

48,000.00

88,000.00

12,000.00

100,000.00

100 dh de vente

6000

16.67

2
q cu

achat 20 2000

f dapp 20 240.00

total 20 2,240.00
 2
mt q cu mt

156,800.00 20 2,240.00 44,800.00

30000 500 20 10000

12000 8000

156,000.00 500 104.00 52,000.00

354,800.00 20 5,740.00 114,800.00

100,000.00

454,800.00

600000

145,200.00
 1

cu mt

2000 40000

240.00 4,800.00

2,240.00 44,800.00
 mt

44,800.00

10000

8000
mp
52,000.00
frais dapp
114,800.00
total
 q cu mt

mp

frais dapp

total