Lecture notes

TD4 COMPTA DE GESTION

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Ce cours de comptabilité de gestion pose les bases d'une compréhension du contrôle de gestion. Il sera exploré dans une très large mesure la méthode des coûts complets à partir du modèle des centres d'analyse mais également la méthode ABC. En outre, une partie du cours sera consacrée à la distinction entre charges fixes et variables et définira un ensemble de notions essentielles (marge sur coûts variables, seuil de rentabilité, marge de sécurité, levier d'exploitation etc...)

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Institution: Strasbourg (UdS)
Study: AES
Module: COMPTABILIT2S

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Uploaded on: July 31, 2025
Number of pages: 8
Written in: 2024/2025
Type: Lecture notes
Professor(s): Pencheva
Contains: All classes

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TABLEAU DE RÉPARTITIONS DES CHARGES INDIRCET

Centre auxiliaires
CHARGES entretient transport

tt après répartion s primaires 42000 16000
entretien. -600 200
trasport 20% 70%
tt apres repartins secondfaires 16200.7

2)
TABLEAU
COUTS DE PRODUCTIONS
PIERREE CONCASSÉES
Coût de prod des produits A
Q Cu
Charges direct

MOD FORAGE
MOD DEBITAGE
MOD CONCASSAGE 180 474
MOD TAMISSAGE 220 90.818181818
Charge indircet
Matiere conso debitage
matiere conso concassage
matiere conso tamissage
COUT DE PRODUCTIONS

3) FICHER DE STOCK

PIERRE CONCASSE ET NN TAMISSE
FIXHE Stock
Q Cu

SI 1420 41.76056338
ENTRE achat (cout)
TT 1420 132.3415493
CONSOM 132.3415493
SORITES/SF 132.3415493

, COUT DE PROD DE SPIERRES

PIERRE TYPE A
Coût de prod des PIERRES
Q Cu
Charges direct

Bois connsomes
MOD ATEELIER DÉCOUPE
MOD PEINTURE
Charge indircet
Frais de découpe
Frais dAtelier de peinture
COUT DE PRODUCTIONS

COUTS DE DISTRIBUTIONS

PIERRE A
Coût de DISTRIBUTIONS
Q Cu

CPPV
Centre de distrib
charg admin
Cout de revient
CA
Result analytique

COUT DE REVIENT

PIERRE A
Coût de revient
Q Cu

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STRASBOURG UNIVERSITE

PARTAGER TOUT LES COURS DE LA L2

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TD4 COMPTA DE GESTION

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