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TD5 COMPTA DE GEST

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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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Uploaded on
July 31, 2025
Number of pages
14
Written in
2024/2025
Type
Class notes
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Pencheva
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q pu m
ca 2600 4850 12610000
cv 2600 2910 7566000
cv 2600 485 1261000
cv tt 2600 3395 8827000
mcv 3783000 30% ca-cv
cf 1280000
r 962.692308 2503000 20%



sr valeur 4266666.67 cf/tc mcv
quantités 879.725086 sr/pv
pt mort théorique s 34% sr/ca
date 4/30/1900 SR/CA*360
4 mois pour etre rentables 30 avril ou 1 mai

q pu m ca cumuler
janvier 35 4850 169750 169750
fevrier 32 155200 324950
mars 54 261900 586850
avril 246 1193100 1779950
mai 365 1770250 3550200 mcv diff
juin 482 2337700 5887900
juillet 573 2779050 8666950
août 492 2386200 11053150
septembre 214 1037900 12091050
octobre 43 208550 12299600
novembre 36 174600 12474200
décembre 22 106700 12580900

, mcv/ca




77923.3333

SR= 4266666.67 9.19450742
Dfférence en m
716466.667 10J

le sr est atteint au cours du moins de juin
formules
sr=(sr-ca moins précendents)/ca journalier)
ca journalier du mois de juin (30 j activités )
le pt mort est atteint a la date du 10 juin n
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STRASBOURG UNIVERSITE

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