Académique Documents
Professionnel Documents
Culture Documents
Centres auxiliaires
Eléments Transport Entretien
TOTAUX R.P 18,000.0 8,000.0
Transport - 20,000.0 2,000.0
Entretien 2,000.0 - 10,000.0
TOTAUX R.S
Unités d'Ouvre - -
Nombre U.O
Cout U.O
CIP cire
Elements Q C.U
Stock Initial 2,000.0 14.9
Entrées 23,000.0 21.1
Total 25,000.0 20.6
CIP boites A
Elements Q C.U
Stock Initial 12,000.0 0.4
Entrées 15,000.0 0.3
Total 27,000.0 0.4
CIP boites B
Elements Q C.U
Stock Initial 4,000.0 1.2
Entrées 18,000.0 0.3
Total 22,000.0 0.5
5-Cout de productions
Disque A
Elements Q C.U
Elements Q C.U
Stock Initial 10000 1.897375
Entrées 47500 3.2804473684
Total 57500 3.0399130435
Elements Q C.U
Stock Initial 8000 2.96
Entrées 27600 4.58
Total 35600 4.22
6-Cout de REVIEN
DISQUE A
Element Q CU
Cout de production 12000 3.04
Charges de distribution
frais de distr 600 24
Total 12000 4.24
7-Résultat analytique
DISQUE A
Element Q CU
Cout d'achat 12000 5.00
Cout revien 12000 4.24
Total 12000 0.76
TD COMPTABILITE
Centres principaux
Appro Moulage Formatage Conditionnement Disribution
11,400.0 24,600.0 24,400.0 5,770.0 15,120.0
8,000.0 2,000.0 2,000.0 1,000.0 5,000.0
2,000.0 2,000.0 2,000.0 1,000.0 1,000.0
21,400.0 28,600.0 28,400.0 7,770.0 21,120.0
kg Cires achetées Heure MOD Heure Machine 10 disques formatés 100 DH de ventes
23,000.0 1,500.0 1,550.0 8,000.0 880.0
0.9 19.1 18.3 1.0 24
Montant
460,000.0
3,000.0
21,400.0
484,400.0
MT Elements Q C.U MT
29,860.0 Sortie 8,000.0 20.6 164,563.2
484,400.0 Stock F 17,000.0 20.6 349,696.8
514,260.0 Total 25,000.0 20.6 514,260.0
MT Elements Q C.U MT
5,193.0 Sortie 23,750.0 0.4 8,526.3
4,500.0 Stock F 3,250.0 0.4 1,166.8
9,693.0 Total 27,000.0 0.4 9,693.0
MT Elements Q C.U MT
4,790.0 Sortie 13,800.0 0.5 7,521.0
7,200.0 Stock F 8,200.0 0.5 4,469.0
11,990.0 Total 22,000.0 0.5 11,990
Disque B
MT Q C.U MT
Disque A
MT Elements Q C.U MT
18973.75 Sortie 12000 3.04 36,479
155821.25 Stock F 45500 3.04 138316.043478261
174795 Total 57500 3.03991304347826 174795
Disque B
MT Elements Q C.U MT
23714 Sortie 4000 4.22 16,864
126379 Stock F 31600 4.22 133229
150093 Total 35600 4.22 150093
DISQUE B
MT Q CU MT
36,479 4000 4.22 16,864
DISQUE B
MT Q CU MT
60,000 4000 7.00 28,000
50880 4000 5.896 23,584
9,120 4000 1.104 4,416