Free Essay

Sections Homogènes Et Abc

In: Business and Management

Submitted By eiffel
Words 434
Pages 2
Sections homogènes Fournil 2 Main d'œuvre

5'000.00

1'904.76 Matière première

2'000.00

761.90 Frais généraux

3'000.00

1'142.86 Total

3'809.52 Réparition auxiliaire

190.48 Charges variables totales

4'000.00 Petits pains

7'000.00 1

7'000.00

1'866.67

2'800.00

4'666.67

2'333.33

0.33

0.67 33% Magasin 3

2'857.14

1'142.86

1'714.29

5'714.29

285.71

6'000.00 Ballons

4'000.00 2

8'000.00

2'133.33

3'200.00

5'333.33

2'666.67

0.67

1.33 33% Comptabilité 0.25

238.10

95.24

142.86

476.19 Total 5.25

5'000.00

2'000.00

3'000.00

10'000.00

10'000.00

476.19

10'000.00

Total

Quantité produite Prix de vente Chiffre d'affaire Charge fournil Charge magasin Répartition des charges Marge nette totale Marge nette unitaire Prix de revient Rentabilité ABC Main d'œuvre (H) Main d'œuvre Matière première (kg) Matière première Frais généraux (surface) Frais généraux Total

15'000.00

10'000.00

10'000.00

5'000.00

1.00

2.00

5'000 2'000 3'000 10'000

Contrôle

5

119.05 50

100.00

3.00

225.00

444.05

Pétrissage

15

357.14 100

200.00

-­‐

-­‐

557.14

Fabrication

40

952.38 300

600.00

15.00

1'125.00

2'677.38

Nettoyage Mise en place

15

5

357.14

119.05 150

-­‐

300.00

5.00

2.00

375.00

150.00

732.14

569.05

Vente

120

2'857.14 400

800.00

10.00

750.00

4'407.14

Comptabilité Total

10 210

238.10

5'000.00

1'000.00

-­‐

2'000.00

5.00

40.00

375.00

3'000.00

613.10

10'000.00

Quantité de matière utilisée Inducteur Contrôle Charge Pétrissage Charge Nombre de lots Inducteur Fournées Inducteur Fabrication Charge Moitié-­‐moitié Inducteur Nettoyage Charge Mise en place Charge Vente Charge Comptabilité Charge Charge totale Quantité produite Prix de vente Chiffre d'affaire Charges Marge nette totale Marge nette unitaire Prix de revient Rentabilité

Petits pains 0.53

236.83

297.14 80

87.50

1'837.42 50%

366.07

390.52

3'024.51

306.55

6'459.04 Petits pains

7'000.00 1

7'000.00

6'459.04

540.96

0.08 0.92 8%

Ballons 0.47

207.22

260.00 100

40.00

839.96 50%

366.07

178.52

1'382.63

306.55

3'540.96 Ballons

4'000.00 2

8'000.00

3'540.96

4'459.04

1.11 0.89 56%

Total

1.00

444.05

557.14

127.50

2'677.38 100%

732.14

569.05

4'407.14

613.10

10'000.00

10'000.00 Total

15'000.00

10'000.00

5'000.00

1.19

1.81…...

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