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CAS N°1
Marge brute
MB = PV-CA 𝑀𝐵 = PV −
∗
AN : 𝑀𝐵 = 800000 −
MB = 160000 FCFA
Coût d’achat
CA = PV-MB
AN : CA = 800000-160000
CA = 640000
PV − CA
𝑇𝑀𝐵 = ∗ 100
PV
AN : TMB = ∗ 100
TMB = 20%
Marge brute
CA ∗ TMB
𝑀𝐵 =
100 − TMB
∗
AN : 𝑀𝐵 =
MB = 200000 FCFA
Prix de vente
100𝐶𝐴
𝑃𝑉 =
100 − 𝑇𝑀𝐵
∗
AN : 𝑃𝑉 =
PV = 800000 FCFA
Taux de marge
𝑀𝐵
𝑇𝑚 = ∗ 100
𝐶𝐴
AN : 𝑇𝑚 = ∗ 100
Tm = 33,33%
CAS N°2
R2
NC = 100%
NAP = 98%NC
R1 = 2%NC
100 ∗ 𝑁𝐴𝑃
𝑁𝐶 =
98
R1
NAP=1224490 FCFA
𝑁𝐴𝑃 ∗ 3
𝑅1 =
97
AN : R1 = 37871 FCFA
PB
PB = 1200000+24490+37871
PB = 1262361 FCFA
𝑁𝐴𝑃 ∗ 10
𝑀1 =
110
AN : M1 = 136364 FCFA
M2
∗
𝑀2 = ; Avec NAP = 1500000-136364 = 1363636 FCFA
AN : M2 = 64935 FCFA
PI
PI = 1500000-136364-64935
PI = 1298701 FCFA
CAS N°3
𝑐. 𝑡. 𝑛
𝐼=
36000
∗ ∗
AN : 𝐼 =
I = 21528 FCFA
C’= C+I
AN : C’ = 775000+21528
C’ = 796528 FCFA
36000𝐼
𝑛=
𝐶. 𝑡
AN : n = 223 jours
∗
AN : 𝑡 = ∗
t = 5,465%
36000𝐼
𝐶=
𝑡. 𝑛
AN : C= 833333 FCFA
C=654546 FCFA
EXERCICE 4
Ci ti ni Cini Citini
∑ 𝐶𝑖. 𝑛𝑖. 𝑡𝑖
𝑇=
∑ 𝐶𝑖. 𝑛𝑖
AN : T= 7,982%
EXERCICE 5
Taux réel
𝐴𝑔𝑖𝑜𝑠 𝐻𝑇 ∗ 36000
𝑇𝑟𝑒 =
𝑉𝑁 ∗ 𝑛
∗
AN : 𝑇𝑟𝑒 = ∗
Tre = 6,396%
Taux de revient
𝐴𝑔𝑖𝑜𝑠 𝑇𝑇𝐶 ∗ 36000
𝑇𝑟 =
(𝑉𝑁 − 𝐴𝑔𝑖𝑜𝑠 𝑇𝑇𝐶) ∗ 𝑛
AN : Tr = 7,826%