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Comptabilité ANALYTIQUE
Renaud Giroud EMBA – Printemps 2011
•Printemps 2011 – HEG Yverdon & Neuchâtel •EMBA – Introduction à la Comptabilité Analytique

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•EMBA – Introduction à la Comptabilité Analytique

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• © Renaud Giroud 2011

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•HEG Neuchâtel & Yverdon

•lundi 16 mai 2011

Présentation
1. Enseignant 2. Participants

•EMBA – Introduction à la Comptabilité Analytique

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Descriptif du module

Objectifs

Comprendre quelques principes généraux de la comptabilité analytique Etablir le lien entre la comptabilité analytique et la comptabilité générale

Mots-clés

comptabilité analytique / comptabilité générale coûts complets / coûts partiels frais fixes / variables – Point mort

Evaluation

1 examen écrit / crédits EMBA (?)

• © Renaud Giroud 2011

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Programme

1 2 3 4
• © Renaud Giroud 2011

Compta Générale / Compta de Gestion Retraitement des Comptes & Réserves Latentes Coûts Complets par Nature Décompte d’Exploitation Analytique Ventilation des Coûts Indirects Nature / Sections / Porteurs

•EMBA – Introduction à la Comptabilité Analytique

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Programme
Coûts Partiels Coûts Fixes / Variables Marge de Contribution & Point Mort

Budget Flexible Analyse des Ecarts

•EMBA – Introduction à la Comptabilité Analytique

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Bibliographie
• • • • •

Chardonnens: Comptabilité de Gestion Wikipedia & Internet (toujours plusieurs sources) Big 4: PWC, EY, KPMG & DTT Manuel Suisse d’Audit CO

•EMBA – Introduction à la Comptabilité Analytique

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•EMBA – Introduction à la Comptabilité Analytique

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• © Renaud Giroud 2011

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Compta Générale / Compta de Gestion Retraitement des Comptes & Réserves Latentes Coûts Complets par Nature

1
Cadre Légal

•Printemps 2011 – HEG Yverdon & Neuchâtel

•EMBA – Introduction à la Comptabilité Analytique

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Compta générale / Compta de gestion

Compta Générale Société (entité légale) Actionnaires / Fisc / Banques Minimum Légal Normes / Lois Charges

Compta de Gestion Exploitation / Activité Cadre Economique Management Détails nécessaires Pratique Interne Coûts

•EMBA – Introduction à la Comptabilité Analytique

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Comptes Statutaires / Economiques

    

Comptes Statutaires Externes Image Normes & Lois Fiscalité, etc…

   

Comptes Economiques Interne Gestion – Management Réalité Opérationnelle

•EMBA – Introduction à la Comptabilité Analytique

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Comptes Statutaires / Economiques

    

Comptes Statutaires Bilan PP Annexe Autres


  

Comptes Economiques Décompte d’exploitation Détails Opérationnels
 Marges  Ratios  Produits  Pays  Etc.

normes  taille de la société  Bourse  Etc.

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• © Renaud Giroud 2011

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Continuité de la Comptabilité

Bilan N
PP

Bilan N+1
PP

Bilan N+2

•EMBA – Introduction à la Comptabilité Analytique

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Différentes Normes


Différentes Normes Comptables

     

Comptes Différents, mais tous justes! CO Swiss GAAP US GAAP

IFRS
EU Autres Normes locales

 

Différentes Appréciations Considérations Fiscales, etc.
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Réserves Latentes – USA-UK / Suisse
 Anglo-Saxons  Suisse

•ATTAQUE

•DEFENSE

•Actionnaires
•EMBA – Introduction à la Comptabilité Analytique

•Banques
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Différentes Normes
 USGAAP  Beaucoup de  Swiss GAAP  Beaucoup de

Règles

Jugement

Qu’est-ce qui évite le mieux les problèmes?
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•EMBA – Introduction à la Comptabilité Analytique

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•HEG Neuchâtel & Yverdon

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Différents Points de Vue
 USA-UK
 Actionnaires  Court Terme  Dividendes  True and Fair View

 Suisse
 Banques & Fisc  Long Terme  Going Concern  Prudence

•EMBA – Introduction à la Comptabilité Analytique

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Principes de la Comptabilité (CO)

     

CO 662a al.2: Principes de l’établissement régulier des comptes (Statutaires Suisses)
Intégralité Clarté et Matérialité Prudence Continuation de l’Exploitation (Going Concern) Continuité de la Présentation Interdiction de Compensation (Actif-Passif / Charges-Produits)

•EMBA – Introduction à la Comptabilité Analytique

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• © Renaud Giroud 2011

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Comptes Statutaires / Evaluations

•EMBA – Introduction à la Comptabilité Analytique

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Comptes Statutaires / RL

•EMBA – Introduction à la Comptabilité Analytique

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• © Renaud Giroud 2011

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•HEG Neuchâtel & Yverdon

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Comptes Statutaires / Evaluations

•EMBA – Introduction à la Comptabilité Analytique

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Réserves Latentes - Concept
•100 •60

 Valeur de Marché  Valeur Légale Maximum (Coût Historique)  Valeur Economique(Going  Valeur Comptable

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•10

Concern)

•EMBA – Introduction à la Comptabilité Analytique

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• © Renaud Giroud 2011

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•HEG Neuchâtel & Yverdon

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Réserves Latentes - Concept
•100 •60 •40 •10

 Valeur de Marché

Réserve Forcée (due au coût historique)  Valeur Légale Maximum (Coût Historique) • Réserve d’Estimation (prudence)  Valeur Economique(Going Concern) • Réserve Arbitraire (Vrai Truc Suisse)  Valeur Comptable


•EMBA – Introduction à la Comptabilité Analytique

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Retraitement des Comptes (PP)
Charges
Charges Neutres / Hors Exploitation NON

Charges OK

Sans Ajustement

Coûts

(Compta Générale)
Avec Ajustement

(Compta de Gestion)

Coûts Calculatoires

•EMBA – Introduction à la Comptabilité Analytique

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• © Renaud Giroud 2011

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Exemple: Serono 2005

 

134 Pages! (Statutaire = 3 pages…) PP p.56: 105 M$ Perte


 

Vente pour € 10’000’000’000 en 2006
Note 5 p.70 Note 23 p.82

•EMBA – Introduction à la Comptabilité Analytique

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Retraitement des Comptes


Inventaires
 

RL Méthodes d’évaluation



Immobilisations
 

RL Méthodes d’Amortissement



Autres ajustements
 

Temporels

Matériels
•EMBA – Introduction à la Comptabilité Analytique

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• © Renaud Giroud 2011

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•HEG Neuchâtel & Yverdon

•lundi 16 mai 2011

Inventaires
 Actifs en vente à court terme dans le cours

des affaires courantes, ou servant à leur fabrication
   

Matières Premières Produits semi-finis Travaux en cours Produits finis

  Attention aux activités différentes


Ex: Trading de métaux = RL sur Cash!
•EMBA – Introduction à la Comptabilité Analytique

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Inventaires
 Différentes méthodes d’évaluation
    

LIFO – Approche PP FIFO – Approche Bilan Coût Moyen – Lissage des variations Coût Spécifique – Ferrari Méthode rétrograde – H&M

 Toujours LCM (Lower of Cost or Market)

•EMBA – Introduction à la Comptabilité Analytique

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• © Renaud Giroud 2011

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•HEG Neuchâtel & Yverdon

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Inventaires
  

Stocks & RL = Bilan Variations de Stocks & de RL = PP Tableau de Variation de Stocks
   

Début de Période Achats Disponible

Fin de Période

•EMBA – Introduction à la Comptabilité Analytique

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Inventaires
Compta Générale Statutaire + Début (Bilan) + Achats (Factures) = Dispo - Fin (Bilan) = Consommation PP Réel Variation de RL Compta Gestion Economique Différence Réserves Latentes

•Même tableau si on décide d’une autre méthode d’évaluation (LIFO, FIFO, etc.)

•EMBA – Introduction à la Comptabilité Analytique

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• © Renaud Giroud 2011

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Inventaires - Exercice
 Mon bilan d’ouverture aux valeurs réelles au 01 janvier 2009 indique une valeur totale

de CHF 2'000'000.- pour mes stocks de matières premières.
 J’utilise une méthode d’évaluation avec une réserve latente sur stocks de 25% sur la

valeur réelle.
 En 2009, J’ai acheté pour un total de CHF 7'000'000.- de matières premières.  A la fin de l’année, mon stock à la valeur réelle est le double de celui du début de

l’année.
 Mon bénéfice 2009 selon mes comptes statutaires est de CHF 250'000.-. La seule

différence entre la comptabilité générale et la comptabilité analytique porte sur les variations des réserves latentes sur les stocks de matière première.
 Questions :  Effectuez un tableau de variations de stocks.  Quel est mon résultat réel en 2009 ?
•31

•EMBA – Introduction à la Comptabilité Analytique

Inventaire - Exemple


Modèle de calcul de Provision

•EMBA – Introduction à la Comptabilité Analytique

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• © Renaud Giroud 2011

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Immobilisations
 

Immo & Amortissement cumulé = Bilan Amortissement = PP

•EMBA – Introduction à la Comptabilité Analytique

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Amortissement
 

Concept Méthodes
  

Linéaire Dégressive - DDB (Double Declining Balance) Utilisation Effective



Compta
 

Direct Indirect
•EMBA – Introduction à la Comptabilité Analytique

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• © Renaud Giroud 2011

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Amortissements
120 100 80 60 40 20 0 0 1 2 3 4
Linéaire DDB Utilisation

•EMBA – Introduction à la Comptabilité Analytique

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Amortissements – Cas Pratiques
1. Je jette mon actif avant la fin 2. J’utilise mon actif plus longtemps 3.

J’utilise une autre méthode

•EMBA – Introduction à la Comptabilité Analytique

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• © Renaud Giroud 2011

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•HEG Neuchâtel & Yverdon

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Autres Ajustements
  

Temporels Matériels Exemples
•Temporels •Bonus •Vacances •Assurance •Matériels •Intérêts Calculatoires •Salaire absurde de l’actionnaire •Autres…
•37

•EMBA – Introduction à la Comptabilité Analytique

Exercices


Chardonnens Exercice 3 & 9

•EMBA – Introduction à la Comptabilité Analytique

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• © Renaud Giroud 2011

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Décompte d’Exploitation Analytique Ventilation des Coûts Indirects Nature / Sections / Porteurs

2
Bilan

•EMBA – Introduction à la Comptabilité Analytique

Compta générale / Compta de gestion

Compte de Résultat

Décompte d’Exploitation

Compta Générale

Compta Analytique

•EMBA – Introduction à la Comptabilité Analytique

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• © Renaud Giroud 2011

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Rappel: Continuité de la Compta Générale

Bilan N
PP

Bilan N+1
PP

Bilan N+2

•EMBA – Introduction à la Comptabilité Analytique

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Décompte d’exploitation Analytique
  

Charges / Coûts par Nature


Quels sont les Coûts?

Ventilation par section


Où sont les Coûts?

Ventilation par porteur (produits ou service)


Pourquoi? Dans quel But?

•EMBA – Introduction à la Comptabilité Analytique

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• © Renaud Giroud 2011

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Porteurs = Produits ou Services
Entreprise

Famille A Gamme A2
Produit A21 Produit A22 Produit A23

Famille B Gamme B1
Produit B11 Produit B12 Produit B13

Gamme A1
Produit A11 Produit A12 Produit A13

Gamme B2
Produit B21 Produit B22 Produit B23

•EMBA – Introduction à la Comptabilité Analytique

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Classification des Coûts

1. 2.

Coûts directs Coûts indirects

•« Comptabilité analytique », J-P Chardonnens, p.28

• © Renaud Giroud 2011

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Décompte d’exploitation Analytique

•EMBA – Introduction à la Comptabilité Analytique

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Ventilations par Sections
Clés de Ventilation
 Logiques  Simples   Matérialité – Pas d’usine à gaz  Exemples:
○ Loyer ○ IT ○ Café ○ Autres

•EMBA – Introduction à la Comptabilité Analytique

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• © Renaud Giroud 2011

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Ventilations par Porteurs
Concept de l’allocation des coûts indirects par majoration But = Prix de revient unitaire ou de la commande
Coûts Totaux Matière (Direct) Achats (Indirects) Salaires Directs Fabrication (Indirects) PRF Vente (Indirects) PRC 300’000 120’000 500’000 100’000 1’020’000 102’000 1’122’000 10% 20% 40% Facteur de Majoration Produit ou Commande 2’000 800 3’600 720 7’120 712 7’832

•EMBA – Introduction à la Comptabilité Analytique

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Décompte d’exploitation: Exemple

•EMBA – Introduction à la Comptabilité Analytique

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• © Renaud Giroud 2011

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Exercices
 

Exercice: Chardonnens Exercice 31 Exemples: Chardonnens Exercice 21 & 49

•EMBA – Introduction à la Comptabilité Analytique

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•EMBA – Introduction à la Comptabilité Analytique

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• © Renaud Giroud 2011

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3
•CHF

Coûts Partiels Coûts Fixes / Variables Marge de Contribution & Point Mort

•EMBA – Introduction à la Comptabilité Analytique

Chiffre d’affaires

y = Ax

•Quantité

•EMBA – Introduction à la Comptabilité Analytique

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• © Renaud Giroud 2011

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Coûts Fixes
•Coûts (CHF)

y=b

•Quantité / Ventes

•EMBA – Introduction à la Comptabilité Analytique

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Coûts Variables
•CHF

y = ax

•Quantité

•EMBA – Introduction à la Comptabilité Analytique

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• © Renaud Giroud 2011

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Coûts Totaux
•CHF

y = ax + b

•Quantié

•EMBA – Introduction à la Comptabilité Analytique

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Coûts Fixes & Variables
Attention !
 Les Coûts Fixes Unitaires sont Variables  Les Coûts Variables Unitaires sont Fixes

•EMBA – Introduction à la Comptabilité Analytique

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• © Renaud Giroud 2011

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Séparation des Coûts

•« Comptabilité analytique », J-P Chardonnens, p.67

 Les coûts directs sont variables  Les coûts indirects sont fixes ou variables

Séparation des Coûts
+ Chardonnens Exercice 45 Coûts 95’000

45’000

Quantité 0 5’000 15’000
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•EMBA – Introduction à la Comptabilité Analytique

• © Renaud Giroud 2011

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Séparation des Coûts - Exercices

•EMBA – Introduction à la Comptabilité Analytique

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Marge de Contribution
Ventes (Coûts Variables) Marge de Contribution (Coûts Fixes) Bénéfice / (Perte)

•EMBA – Introduction à la Comptabilité Analytique

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• © Renaud Giroud 2011

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Marge de Contribution
Produits / Gammes / Familles / Secteurs d’activité
A Ventes (Coûts Variables) Marge de Contribution (Coûts Fixes) Bénéfice / (Perte) x -v m B x -v m C x -v m
Total

X -V M -F B/(P)

•EMBA – Introduction à la Comptabilité Analytique

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Marge de Contribution - Exemples

 Industrie
 Consulting  Trading  Pharma  Autres…

Business 1 100 (90) 10 (5) 5 CA CV MC CF B

Business 2 100 (5) 95 (90) 5

•EMBA – Introduction à la Comptabilité Analytique

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• © Renaud Giroud 2011

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Point Mort
Ventes (Coûts Variables) Marge de Contribution (Coûts Fixes) 0

•EMBA – Introduction à la Comptabilité Analytique

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Ventes & Coûts
•Coûts y = Ax y = ax + b

•Ventes

•EMBA – Introduction à la Comptabilité Analytique

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• © Renaud Giroud 2011

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Point Mort
•Coûts Bénéfice y = ax + b = Ax

Perte

•Ventes

•EMBA – Introduction à la Comptabilité Analytique

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Point Mort: Exercice
Exercice du coût au km:

1

 Compta générale: Frais de véhicules = 12’755  Combien de kms pour 0.70 cts/km ?

2

 Compta de Gestion / analyse / prise de décision  Choix Taxi / Mobility / location / leasing / achat

•EMBA – Introduction à la Comptabilité Analytique

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• © Renaud Giroud 2011

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Coûts Fixes & Variables: Exemple

•EMBA – Introduction à la Comptabilité Analytique

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Choix entre différentes solutions
J’ai le choix entre un vendeur à 100'000 CHF

de salaire, plus 10% de commission sur le chiffre d’affaires ou une agence avec 50'000 CHF de fixe et 20% de commission.
Faites un graphique et montrez quelle

solution vous choisissez.

•EMBA – Introduction à la Comptabilité Analytique

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• © Renaud Giroud 2011

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Abandon d’un Produit ?
Produit A CA CV MC CF B (P) 100 -50 50 -40 10 Produit B 200 -100 100 -40 60 Produit C 100 -80 20 -40 -20 Total 400 -230 170 -120 50

•EMBA – Introduction à la Comptabilité Analytique

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Programme de Production Optimal

Chardonnens Exercice 63

•EMBA – Introduction à la Comptabilité Analytique

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• © Renaud Giroud 2011

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Prix Minimum
Long Terme: Coûts Complets Court Terme: Coûts Partiels (Variables)

Promos / Soldes / Liquidations

•EMBA – Introduction à la Comptabilité Analytique

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Objectif de Rentabilité
CA – Prix & Quantité  CV  CF


• © Renaud Giroud 2011

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4

Hours Unit Price Sales V Costs GM F Costs Earnings

Budget Flexible Analyse des Ecarts

•EMBA – Introduction à la Comptabilité Analytique

Budget Flexible
Quantités réelles et Coûts du Budget
Budget 1700 220 374’000 (230’000) 144’000 (110’000) 34’000 Actual 1900 210 399’000 (240’000) 159’000 (120’000) 39’000 Variance 200 (10) 25’000 (10’000) 15’000 (10’000) 5’000 Flex Bud 1900 220 418’000 (257’000) 161’000 (110’000) 51’000 Analysis (10) (19’000) 17’000 (2’000) (10’000) (12’000)

• © Renaud Giroud 2011

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Analyse des Ecarts


Voir Chardonnens

Questions, Remarques, Evaluation, Critiques, Compliments, Etc…
•EMBA – Introduction à la Comptabilité Analytique

www.renaudgiroud.com

Renaud Giroud renaud@renaudgiroud.com +41 79 304 07 80

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• © Renaud Giroud 2011

•38

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...after some careful consideration I found that the core problem was communication, we had brought the most operationally savvy employees from the US to train, but few of them spoke Spanish and even fewer were didactically inclined. We addressed the issue by bringing operators from South Texas and Argentina who spoke Spanish and were experienced trainers. Then things turned around, after a few months the Mexican operators learned how to run the equipment and the bulk of the start up crew was able to go on to their next assignment. As the energy industry becomes increasingly global and Weatherford‘s international footprint widens we will face many more managerial and leadership challenges such as this one. That is why I’m looking for an EMBA program where I can hone in...

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