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Corrigé de l'examen de rattrapage de la Comptabilité analytique by cours fsjes

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<span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px none; color: #999999; font-size: 13px; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px none; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px none; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px none; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px none; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px none; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px none; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px; color: black; font-style: italic; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Question 1: (5points) (Donner</span><span style="background-color: transparent; border: 0px; color: black; font-style: italic; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"> des montant pour chaque éléments pour chiffrer le passage)</span></span></span></span></span></span></span></span></span></div>
<span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px none; color: #999999; font-size: 13px; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"> </span></span><br style="margin: 0px; padding: 0px;" /><div style="background-color: transparent; border: 0px; margin: 0pt 0px 0pt 0in; outline: 0px; padding: 0px; text-indent: 0in; vertical-align: baseline;">
<span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px none; color: #999999; font-size: 13px; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px none; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px none; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px none; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px none; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px none; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px none; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px; color: black; font-style: italic; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Montrez le passage du résultat de <b><u>la comptabilité générale</u></b> au résultat de la comptabilité analytique.</span></span></span></span></span></span></span></span></span></div>
<span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px none; color: #999999; font-size: 13px; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px none; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px none; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px none; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px none; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px none; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px none; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><div style="background-color: transparent; border: 0px; margin: 0pt 0px 0pt 0in; outline: 0px; padding: 0px; text-indent: 0in; vertical-align: baseline;">
<span style="background-color: transparent; border: 0px; color: black; font-style: italic; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Réponse :</span></div>
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<span style="background-color: transparent; border: 0px; color: black; font-style: italic; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">On a : Un résultat = Produits - charges</span></div>
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<span style="background-color: transparent; border: 0px; color: black; font-style: italic; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Donc le Résultat de la comptabilité analytique (CA)    = Produits CA – Charges CA</span></div>
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<span style="background-color: transparent; border: 0px; color: black; font-style: italic; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Sachant que: Produits de la CA = Produits CG – Produits non incorporables</span></div>
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<span style="background-color: transparent; border: 0px; color: black; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">et </span><span style="background-color: transparent; border: 0px; color: black; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"> </span><span style="background-color: transparent; border: 0px; color: black; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Charges de la CA = Charges CG – Charges non incorporables + Charges supplétives</span></div>
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<span style="background-color: transparent; border: 0px; color: black; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">On aura:</span></div>
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<span style="background-color: transparent; border: 0px; color: black; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Résultat de la CA = (Produits CG – Produits non incorporables) – (Charges CG – Charges non incorporables + Charges supplétives)</span></div>
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<span style="background-color: transparent; border: 0px; color: black; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">          = Produits CG – Produits non incorporables + Charges non incorporables - Charges supplétives</span></div>
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<span style="background-color: transparent; border: 0px; color: black; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">          = Produits CG – Charges CG – Produits non incorporables + Charges non incorporables - Charges supplétives</span></div>
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<span style="background-color: transparent; border: 0px; color: black; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Résultat de la CA = Résultat de la comptabilité générale – Produits non incorporables + Charges non incorporables – Charges supplétives</span></div>
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<span style="background-color: transparent; border: 0px; color: black; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Et par conséquence:</span></div>
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<span style="background-color: transparent; border: 0px; color: black; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Résultat de la comptabilité générale = Résultat de la CA + Produits non incorporables - Charges non incorporables + Charges supplétives</span></div>
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<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgFvhm2lcEREMh8d-vcNE9MDbg72eNbKY17CyedFKP4TDY1Hudr9REprjpmOTbZgwKyjyhKmXs3dr9T9NlSNGWKK0-G8qP9Q5QzGZ-GJHJ-NTqOxC-yGBw8OJC7a4njdpjIQvkR1U6uqT5B/s1600/1.jpg" imageanchor="1" style="background-color: transparent; border: 0px; color: #004276; margin: 0px auto; outline: 0px; padding: 0px; text-decoration: none; vertical-align: baseline;"><img alt="Corrigé de l'examen  de rattrapage de la Comptabilité analytique" border="0" height="482" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgFvhm2lcEREMh8d-vcNE9MDbg72eNbKY17CyedFKP4TDY1Hudr9REprjpmOTbZgwKyjyhKmXs3dr9T9NlSNGWKK0-G8qP9Q5QzGZ-GJHJ-NTqOxC-yGBw8OJC7a4njdpjIQvkR1U6uqT5B/s640/1.jpg" style="border: 1px solid rgb(170, 170, 170); margin: 0px; max-width: 495px; outline: 0px; padding: 2px; vertical-align: baseline;" title="Corrigé de l'examen  de rattrapage de la Comptabilité analytique" width="640" /></a></td></tr>
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<span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="color: #333333; font-family: Verdana, sans-serif;"><span style="font-size: xx-small; line-height: 22.5px;">Corrigé de l'examen  de rattrapage de la Comptabilité analytique</span></span></span></h2>
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<span style="background-color: transparent; border: 0px; color: #999999; font-family: Verdana, sans-serif; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><div style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: 16px; margin: 0px; outline: 0px; padding: 0px; text-align: left; vertical-align: baseline;">
<span style="background-color: transparent; border: 0px; color: black; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px none; font-size: x-small; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;">Le résultat global = Marge/ coût de revient spécifique (P1) + Marge/ coût de revient spécifique (P2) - Charges fixes communes</span></span></span></div>
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<span style="background-color: transparent; border: 0px; color: black; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px none; font-size: x-small; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"> Le résultat global = 57800 - 4000 = 53800</span></span></span></div>
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<b style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px none; font-size: x-small; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;"><br style="margin: 0px; padding: 0px;" /></span></span></b></div>
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<b style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px none; font-size: x-small; margin: 0px; outline: none 0px; padding: 0px; vertical-align: baseline;">Détermination du stock final du produit</span></span></b></div>
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<span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><br style="margin: 0px; padding: 0px;" /></span></span></div>
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<span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; color: black; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Éléments de calcul:</span></span></span></div>
<span style="background-color: transparent; border: 0px; font-size: 16px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"></span></span><div style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: 16px; margin: 0pt 0px 0pt 0in; outline: 0px; padding: 0px; text-align: left; text-indent: 0in; vertical-align: baseline;">
<span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; color: black; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">On a pour P1:</span></span></span></div>
<span style="background-color: transparent; border: 0px; font-size: 16px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"></span></span><div style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: 16px; line-height: normal; margin: 0pt 0in; outline: 0px; padding: 0px; text-align: left; text-indent: 0in; vertical-align: baseline; word-break: normal;">
<span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; color: black; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Stock initial + entrées = Sorties + Stock final</span></span></span></div>
<span style="background-color: transparent; border: 0px; font-size: 16px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"></span></span><div style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: 16px; margin: 0pt 0px 0pt 0in; outline: 0px; padding: 0px; text-align: left; text-indent: 0in; vertical-align: baseline;">
<span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; color: black; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">2000 + Entrées = 500 + 4500</span></span></span></div>
<span style="background-color: transparent; border: 0px; font-size: 16px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"></span></span><div style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: 16px; margin: 0pt 0px 0pt 0in; outline: 0px; padding: 0px; text-align: left; text-indent: 0in; vertical-align: baseline;">
<span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; color: black; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Entrées = 3000</span></span></span></div>
<span style="background-color: transparent; border: 0px; font-size: 16px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"></span></span><div style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: 16px; margin: 0pt 0px 0pt 0in; outline: 0px; padding: 0px; text-align: left; text-indent: 0in; vertical-align: baseline;">
<span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; color: black; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Les entrées sont évaluées au coût de production</span></span></span></div>
<span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"></span></span><div style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: 16px; line-height: normal; margin: 0pt 0in; outline: 0px; padding: 0px; text-align: left; text-indent: 0in; vertical-align: baseline; word-break: normal;">
<span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; color: black; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Coût de production de P1 = 20000 + 7000+ 2000 + 6000 = 35000 (Coût de matières + Charges de production)</span></span></span></div>
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<span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; color: black; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px; color: #999999; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px; line-height: 22.5px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgu6aotYCTy5LXbufJip4NcDhaV0alZ-zNpIYgPtoPwmLUcgdR_0rWLGgLuiTPjEA4-IsSqvchzkxzMahnqJD-n6d4gdZSpfV9XW13_-pdZ2PIvm17BTvr4AoKfToz7d5PTEEXOLB38toR0/s1600/2.jpg" style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; color: #004276; font-size: 16px; margin: 0px 1em; outline: 0px; padding: 0px; text-decoration: none; vertical-align: baseline;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgu6aotYCTy5LXbufJip4NcDhaV0alZ-zNpIYgPtoPwmLUcgdR_0rWLGgLuiTPjEA4-IsSqvchzkxzMahnqJD-n6d4gdZSpfV9XW13_-pdZ2PIvm17BTvr4AoKfToz7d5PTEEXOLB38toR0/s1600/2.jpg" style="border: 1px solid rgb(170, 170, 170); margin: 0px; max-width: 495px; outline: 0px; padding: 2px; vertical-align: baseline;" /></a></span></span></span></span></span></span></span></span></div>
<div style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: 16px; line-height: normal; margin: 0pt 0in; outline: 0px; padding: 0px; text-align: left; text-indent: 0in; vertical-align: baseline; word-break: normal;">
<span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; color: black; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><br />Stock final de P1 en valeur = SF Qté X CMUP = 500 X 15 = 7500</span></span></span></div>
<span style="background-color: transparent; border: 0px; font-size: 16px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"></span></span><div style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: 16px; line-height: normal; margin: 0pt 0in; outline: 0px; padding: 0px; text-align: left; text-indent: 0in; vertical-align: baseline; word-break: normal;">
<span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; color: black; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Pour P2:</span></span></span></div>
<span style="background-color: transparent; border: 0px; font-size: 16px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"></span></span><div style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: 16px; line-height: normal; margin: 0pt 0in; outline: 0px; padding: 0px; text-align: left; text-indent: 0in; vertical-align: baseline; word-break: normal;">
<span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; color: black; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">1200 + Entrées = 1200 + 2000</span></span></span></div>
<span style="background-color: transparent; border: 0px; font-size: 16px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"></span></span><div style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: 16px; line-height: normal; margin: 0pt 0in; outline: 0px; padding: 0px; text-align: left; text-indent: 0in; vertical-align: baseline; word-break: normal;">
<span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; color: black; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">entrées = 2000</span></span></span></div>
<span style="background-color: transparent; border: 0px; font-size: 16px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"></span></span><div style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: 16px; margin: 0pt 0px 0pt 0in; outline: 0px; padding: 0px; text-align: left; text-indent: 0in; vertical-align: baseline;">
<span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; color: black; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Coût de production de P2 = 31200</span></span></span></div>
<span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"></span><div style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: 16px; line-height: normal; margin: 0pt 0in; outline: 0px; padding: 0px; text-align: left; text-indent: 0in; vertical-align: baseline; word-break: normal;">
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjdFs2zwYlbXL6iT0YyIXdzcU-i-ZqTQIWPJWBbXpJFUz7trn8rh-EXuDVeQqwMTQ8SzIIimJTdVxUSrHJqY0gw18bWrebk7dSzY9IUGpl-CLNXIDLIIsb5V2y4PhelS7OqjDqn7f3nngf9/s1600/3.jpg" imageanchor="1" style="background-color: transparent; border: 0px; color: #004276; margin: 0px 1em; outline: 0px; padding: 0px; text-decoration: none; vertical-align: baseline;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjdFs2zwYlbXL6iT0YyIXdzcU-i-ZqTQIWPJWBbXpJFUz7trn8rh-EXuDVeQqwMTQ8SzIIimJTdVxUSrHJqY0gw18bWrebk7dSzY9IUGpl-CLNXIDLIIsb5V2y4PhelS7OqjDqn7f3nngf9/s1600/3.jpg" style="border: 1px solid rgb(170, 170, 170); margin: 0px; max-width: 495px; outline: 0px; padding: 2px; vertical-align: baseline;" /></a><br /></div>
<div style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: 16px; margin: 0pt 0px 0pt 0in; outline: 0px; padding: 0px; text-align: left; text-indent: 0in; vertical-align: baseline;">
<span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: x-small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; color: black; font-size: 13px; font-weight: bold; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Stock final de P2 en valeur = SF Qté X CMUP = 1200 X  = 21600</span></span></span></div>
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<span style="background-color: transparent; border: 0px; color: #999999; font-family: Verdana, sans-serif; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px; color: black; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: small; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; background-position: initial initial; background-repeat: initial initial; border: 0px; font-size: 16px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: transparent; border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Télécharger le document Excel : <a href="https://www.mediafire.com/?llkh6j0n5pwngkz" rel="nofollow">Mediafire</a></span></span></span></span></span></span></span></span></span></span></span></div>
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Corrigé de l'examen de rattrapage de la Comptabilité analytique by cours fsjes

Corrigé de l'examen de rattrapage de la Comptabilité analytique by cours fsjes examen de rattrapage de la Comptabilité analytique by cours fsjes cliquez sur l'image pour agrandir Question 1: (5poin…

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Les Cours Economie - Fsjes

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<li><span style="font-size: large;"><a href="http://www.cours-fsjes.com/2013/09/semestre-1-comptabilite-generale-1.html">Semestre 1: Comptabilité générale 1</a></span></li>
<li><span style="font-size: large;"><a href="http://www.cours-fsjes.com/2013/09/semestre-2-comptabilite-generale-2.html">Semestre 2: Comptabilité Générale 2</a></span></li>
<li><span style="font-size: large;"><a href="http://www.cours-fsjes.com/2013/09/cours-algebre-s2.html">Cours Algèbre s2</a></span></li>
<li><span style="font-size: large;"><a href="http://www.cours-fsjes.com/2013/09/cour-algebre-s3.html">Cour Algèbre s3</a></span></li>
<li><span style="font-size: large;"><a href="http://www.cours-fsjes.com/2013/09/cour-probabilite-s3.html">Cour Probabilité s3</a></span></li>
<li><span style="font-size: large;"><a href="http://www.cours-fsjes.com/2013/09/analyse-math.html">Analyse Math</a></span></li>
<li><span style="font-size: large;"><a href="http://www.cours-fsjes.com/2013/09/organisation-des-entreprises-s1.html">Organisation des Entreprises -S1- </a></span></li>
<li><span style="font-size: large;"><a href="http://www.cours-fsjes.com/2013/09/introduction-l-s1.html">Introduction à l'économie -S1- </a></span></li>
<li><span style="font-size: large;"><a href="http://www.cours-fsjes.com/2013/09/statistiques-descriptives-s1.html">Statistiques Descriptives -S1- </a></span></li>
<li><span style="font-size: large;"><a href="http://www.cours-fsjes.com/2013/09/langue-et-communication-methodologie-du.html">Langue et Communication / Méthodologie du Travail Universitaire -S1- </a></span></li>
<li><span style="font-size: large;"><a href="http://www.cours-fsjes.com/2013/09/management-general-s2.html">Management Général -S2-</a></span></li>
<li><span style="font-size: large;"><a href="http://www.cours-fsjes.com/2013/09/microeconomie-s2.html">Microéconomie -S2- </a></span></li>
<li><span style="font-size: large;"><a href="http://www.cours-fsjes.com/2013/09/macroeconomie-s2.html">Macroéconomie -S2- </a></span></li>
<li><span style="font-size: large;"><a href="http://www.cours-fsjes.com/2013/09/statistiques-descriptives-s2.html">Statistiques Descriptives -S2- </a></span></li>
<li><span style="font-size: large;"><a href="http://www.cours-fsjes.com/2013/09/langue-et-communication-s2.html">Langue et Communication -S2- </a></span></li>
<li><span style="font-size: large;"><a href="http://www.cours-fsjes.com/2013/09/analyse-et-diagnostic-financier-s3.html">Analyse et Diagnostic Financier -S3- </a></span></li>
<li><span style="font-size: large;"><a href="http://www.cours-fsjes.com/2013/09/comptabilite-analytique-s3.html">Comptabilité Analytique -S3- </a></span></li>
<li><span style="font-size: large;"><a href="http://www.cours-fsjes.com/2013/09/economie-monetaire-et-financiere-s3.html">Economie Monétaire et Financière -S3- </a></span></li>
<li><span style="font-size: large;"><a href="http://www.cours-fsjes.com/2013/09/problemes-economiques-et-sociaux-s3.html">Problèmes économiques et sociaux -S3- </a></span></li>
<li><span style="font-size: large;"><a href="http://www.cours-fsjes.com/2013/09/informatique-s3.html">Informatique -S3- </a></span></li>
<li><span style="font-size: large;"><a href="http://www.cours-fsjes.com/2013/09/droit-public.html">Droit Public </a></span></li>
<li><span style="font-size: large;"><a href="http://www.cours-fsjes.com/2013/09/droit-prive.html">Droit Privé </a></span></li>
<li><span style="font-size: large;"><a href="http://www.cours-fsjes.com/2013/09/introduction-au-marketing.html">Introduction au Marketing </a></span></li>
<li><span style="font-size: large;"><a href="http://www.cours-fsjes.com/2013/09/theorie-des-organisations.html">Théorie des Organisations </a></span></li>
<li><span style="font-size: large;"><a href="http://www.cours-fsjes.com/2013/09/politique-economique.html">Politique Économique </a></span></li>
<li><span style="font-size: large;"><a href="http://www.cours-fsjes.com/2013/09/economie-monetaire-2.html">Économie Monétaire 2 </a></span></li>
<li><span style="font-size: large;"><a href="http://www.cours-fsjes.com/2013/09/mathematiques-financieres.html">Mathématiques Financières </a></span></li>
<li><span style="font-size: large;"><a href="http://www.cours-fsjes.com/2013/09/echantillonnage-et-estimation.html">Échantillonnage et Estimation </a></span></li>
<li><span style="font-size: large;"><a href="http://www.cours-fsjes.com/2013/10/introduction-en-analyse-financiere.html">Introduction en Analyse Financière</a></span></li>
<li><span style="font-size: large;"><a href="http://www.cours-fsjes.com/2013/11/td-informatique2-s3.html">TD Informatique2 s3</a></span></li>
<li><span style="font-size: large;"><a href="http://www.cours-fsjes.com/2013/11/comptabilite-analytique-cours-fsjes.html">Conception de la comptabilité analytique - cours fsjes </a></span></li>
<li><span style="font-size: large;"><a href="http://www.cours-fsjes.com/2013/11/objectifs-de-la-comptabilite-analytique.html">OBJECTIFS DE LA COMPTABILITE ANALYTIQUE - cours fsjes</a></span></li>
<li><span style="font-size: large;"><a href="http://www.cours-fsjes.com/2013/11/la-methode-des-couts-complets-les.html">La méthode des couts complets: les charges directes et indirectes - cours fsjes</a></span></li>
<li><span style="font-size: large;"><a href="http://www.cours-fsjes.com/2013/11/exercice-corrige-de-comptabilite.html">Exercice corrigé de comptabilité analytique -3- cours fsjes</a></span></li>
<li><span style="font-size: large;"><a href="http://www.cours-fsjes.com/2013/11/droit-public-1-cours-fsjes.html">Droit Public 1 - cours fsjes</a></span></li>
<li><span style="font-size: large;"><a href="http://www.cours-fsjes.com/2013/11/droit-public-2-cours-fsjes.html">Droit Public 2 - cours fsjes</a></span></li>
<li><span style="font-size: large;"><a href="http://www.cours-fsjes.com/2013/11/analyse-math-s1-cours-fsjes.html">Analyse Math -S1- cours fsjes</a></span></li>
</ul>

Les Cours Economie - Fsjes

Semestre 1: Comptabilité générale 1 Semestre 2: Comptabilité Générale 2 Cours Algèbre s2 Cour Algèbre s3 Cour Probabilité s3 Analyse Math Organisation des Entreprises -S1- Introduction à l'économie …

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comptabilité analytique exercices corrigés

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comptabilité analytique exercices corrigés </h2>
<h3 style="text-align: left;">
Un entreprise industrielle fabrique deux produits P1 et P2 en utilisant respectivement les matières<br />premières M et N.<br />Du CPC du mois de janvier, on extrait les informations suivantes : </h3>
<h3 style="text-align: left;">
suit de <u><i>comptabilité analytique exercices corrigés </i></u>en pdf</h3>
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comptabilité analytique exercices corrigés

comptabilité analytique exercices corrigés Un entreprise industrielle fabrique deux produits P1 et P2 en utilisant respectivement les matièrespremières M et N.Du CPC du mois de janvier, on extrait l…

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cours objet de comptabilité analytique

<a href="http://www.cours-fsjes.com/search/label/comptabilit%C3%A9"><i><b>La compta générale</b></i></a> a une vision globale sur la production, elle cache des inégalités et ne permet pas de juger la profitabilité des produits, par contre <i><u>la comptabilité analytique</u></i> a une vision détaillée, et permet de prendre des décisions par exemple supprimer un produit qui est déficitaire. La comptabilité générale est intéressée vers l’extérieur, mais <a href="http://les-cours-fsjes.blogspot.com/2013/09/comptabilite-analytique-s3.html"><i><b>la comptabilité analytique</b></i></a> s’intéresse que par les acteurs à l’intérieur de l’entreprise : elle intéresse les dirigeants par les informations qu’elle produit.<br /><br />
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cours objet de comptabilité analytique

La compta générale a une vision globale sur la production, elle cache des inégalités et ne permet pas de juger la profitabilité des produits, par contre la comptabilité analytique a une vision détaill…

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Exercice corrigé de comptabilité analytique -3- cours fsjes

<div style="text-align: justify;">
Une entreprise industrielle fabrique un 
produit P à partir de 2 matières M et N chaque produit fabriqué consomme
 500g de matière M et 250g de matière N. La répartition primaire des 
charges indirectes pour le mois de janvier ainsi que la clé de 
répartition secondaire sont les suivantes:</div>
<div style="text-align: justify;">
<br /></div>
<div align="left">
<span style="font-family: Comic Sans MS; font-size: small;"><a href="http://www.tifawt.com/wp-content/uploads/ex1d4.jpg"><img alt="ex1d4" class="attachment-full" src="http://www.tifawt.com/wp-content/uploads/ex1d4.jpg" title="ex1d4" width="616" /></a></span></div>
Pendant la période de mois du janvier il est constaté:<br />
<ul>
<li>Une charge supplétive de 20.000 à répartir entre ADM : 20% , APPR 20% , PROD : 50% et DIS : 10%</li>
<li>Une charge non incorporable de 10.000 à répartir entre FIN 50% , PROD 30% et DIST : 20% .</li>
</ul>
Elle a été acheté pendant la période :<br />
<ul>
<li>Matière M : 3400 kg à 20dh / kg</li>
<li>Matière N : 1800 kg à 15 dh / kg</li>
</ul>
Elle a été fabriqué 6000 produits finis , cette production a exigé 8000 heures de mains d’œuvres directes à 10 dh / h .<br />
Les charges supplémentaires de productions s’élèvent 2 dh / produit<br />
Pendant la même période elle a été vendu 5000 produit finis. Avec un 
bénéfice représentant 30% de coût de revient . la commission sur vente a
 été payé 4 dh par produit vendu.<br />
<span style="text-decoration: underline;"><b><span style="color: red; text-decoration: underline;">TAF :</span></b></span><br />
<ol>
<li>Établir le tableau de répartition.</li>
<li>Calculez le coût d’achat de M et N.</li>
<li>Calculez le coût de production de produit P.<br />
Calculez le coût de revient de produit P.<br />
Calculez le résultat analytique de produit P.</li>
<li>Comptabiliser au journal les écritures de la comptabilité analytique.</li>
</ol>
<span style="text-decoration: underline;"><b><span style="color: green; text-decoration: underline;">Solution:</span></b></span><br />
<div align="center">
<a href="http://www.tifawt.com/wp-content/uploads/s1d4.jpg"><img alt="s1d4" class="attachment-full" src="http://www.tifawt.com/wp-content/uploads/s1d4.jpg" title="s1d4" width="651" /></a></div>
<div style="text-align: center;">
<b>( matière M + matière N = 68000 + 27000 = 95000 d’ou 950 dh )</b></div>
<b>Matière M:</b><br />
1 produit ……… 500g<br />
6000 prdt…………X d’ou X = 6000×500<br />
= 3.000.000 g<br />
= 3000 kg<br />
<b>Matière N</b>:<br />
1 produit ……… 250g<br />
6000 prdt…………X d’ou X = 6000×500<br />
= 1.500.000 g<br />
= 1500 kg<br />
<span style="color: white; font-family: Comic Sans MS; font-size: small;"><a href="http://www.tifawt.com/wp-content/uploads/s12d4.jpg"><img alt="s12d4" class="attachment-full" src="http://www.tifawt.com/wp-content/uploads/s12d4.jpg" title="s12d4" width="616" /></a></span><br />
<span style="font-family: Comic Sans MS; font-size: small;">Coût d’achat de M et N:</span><br />
<span style="font-family: Comic Sans MS; font-size: small;"><a href="http://www.tifawt.com/wp-content/uploads/s13d4.jpg"><img alt="s13d4" class="attachment-full" src="http://www.tifawt.com/wp-content/uploads/s13d4.jpg" title="s13d4" width="616" /></a></span><br />
<span style="font-family: Comic Sans MS; font-size: small;">Coût de production de M et N:</span><br />
<span style="font-family: Geneva,Arial,Helvetica,sans-serif; font-size: small;"><img alt="s14d4" class="attachment-full" src="http://www.tifawt.com/wp-content/uploads/s14d4.jpg" title="s14d4" width="633" /></span><br />
<span style="font-family: Comic Sans MS; font-size: small;">Coût de revient de M et N:</span><br />
<span style="font-family: Comic Sans MS; font-size: small;"><img alt="s15d4" class="attachment-full" src="http://www.tifawt.com/wp-content/uploads/s15d4.jpg" title="s15d4" width="616" /></span><br />
<span style="font-family: Comic Sans MS; font-size: small;">PV = CR + B( bénéfice)<br />
B = 30% x CR d’ou PV = 954824</span><br />
<a href="http://www.tifawt.com/wp-content/uploads/s16d4.jpg"><img alt="s16d4" class="attachment-full" src="http://www.tifawt.com/wp-content/uploads/s16d4.jpg" title="s16d4" width="554" /></a><br />
<img alt="s17d4" class="attachment-full" src="http://www.tifawt.com/wp-content/uploads/s17d4.jpg" title="s17d4" width="676" /><br />
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Exercice corrigé de comptabilité analytique -3- cours fsjes

Une entreprise industrielle fabrique un produit P à partir de 2 matières M et N chaque produit fabriqué consomme 500g de matière M et 250g de matière N. La répartition primaire des charges indirec…

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La méthode des couts complets: les charges directes et indirectes - cours fsjes

<div class="separator" style="clear: both; text-align: center;">
<img border="0" height="207" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEilV4pSIlCcA3JHBMuNGlCQqZQ938w7HsdTbRWVeSEyPRZJny6pvHXLnVp6Lvx9WdYlIZZ4v7JK0Kx2zipz4Oe7RZ_npLGDzdQV5bXHsLyq1mF9_W4WUdx8_7DRXvOw3JXng_duTCyABdJT/s320/Cours.gif" width="320" /></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
Le cout complet représente le cout 
constitue par la totalité des charges qui peut lui être rapportées par 
tout traitement analytique approprie : affectation, répartition, 
imputation. La méthode des couts complets est traditionnellement la 
méthode de référence de la comptabilité analytique. Différentes raisons 
peuvent expliquer cette position:</div>
<div style="text-align: justify;">

</div>
<ul style="text-align: justify;">
<li>Elle est la méthode de base des plans comptables antérieurs au plan comptable général (PCG) 1999;</li>
<li>Elle doit être employée pour l’évaluation de certains postes d’actif
 (stocks, Immobilisations fabriquées par l’entreprise pour son propre 
compte);</li>
<li>Elle est parfaitement adaptée aux industries puisqu’elle repose sur 
un découpage de l’activité de transformation en étapes éventuellement 
séparées par des stocks;</li>
<li>Elle peut être utilisée également par les entreprises de services pour l’évaluation des études et travaux en cours;</li>
<li>Elle est retenue en cas de travail, sur devis, de pièces unitaires 
ou de travaux spéciaux, ainsi que dans le cas d’établissement d’un tarif
 dont seuls quelques articles ont des prix fixes par la concurrence;</li>
<li>Elle est enfin utilisée pour la justification de données comptables 
soumises à l’ appréciation du réviseur ou du commissaire aux comptes, 
ainsi que pour la comparaison des résultats d’activités 
inter-entreprises.</li>
</ul>
<div style="text-align: justify;">
Cette méthode permet de dégager avec 
sécurité (mais non sans certaines approximations ou incertitudes) des 
résultats analytiques d’exploitation élémentaires ou globaux dont la 
somme sera égale au résultat déterminé par la comptabilité générale 
compte tenu des différences d’incorporation éventuelles.</div>
<h4 style="text-align: justify;">
CHARGES DIRECTES ET CHARGES INDIRECTES:</h4>
<div style="text-align: justify;">
Dans la méthode des couts complets, 
toutes les charges sont incorporées, soit directement, soit 
indirectement aux différents couts. La distinction entre charges 
directes et charges indirectes permet aux gestionnaires de déterminer 
les charges dont l’inscription aux couts s’effectue sans problème 
particulier et celles dont 1′affectation requiert le consentement des 
responsables. L’objectif avoué, quant aux méthodes de répartition 
adoptées est de limiter l’arbitraire de la répartition des charges 
indirectes aux différents couts.<br />
Le tableau ci-dessous récapitule les éléments essentiels permettant 
d’effectuer la distinction entre les charges directes et les charges 
indirectes.</div>
<div style="text-align: justify;">
<a href="http://www.tifawt.com/wp-content/uploads/distinction-entre-les-charges-directes-et-les-charges-indirectes.png"><img alt="" class="aligncenter size-full wp-image-5298" src="http://www.tifawt.com/wp-content/uploads/distinction-entre-les-charges-directes-et-les-charges-indirectes.png" title="distinction entre les charges directes et les charges indirectes" width="835" /></a></div>
<h4 style="text-align: justify;">
AFFECTATION ET IMPUTATION DES CHARGES:</h4>
<div style="text-align: justify;">
Une distinction doit être opérée entre les expressions « affectation » et «imputation »:</div>
<ul style="text-align: justify;">
<li><strong>L’affectation</strong> correspond à une répartition des charges sans calcul intermédiaire;</li>
<li><strong>L’imputation</strong> correspond à une répartition des charges avec calcul intermédiaire. Ce processus peut être schématisé comme suit:</li>
</ul>
<div style="text-align: center;">
 <a href="http://www.tifawt.com/wp-content/uploads/comt-analytique.png"><img alt="" class="aligncenter size-full wp-image-5299" src="http://www.tifawt.com/wp-content/uploads/comt-analytique.png" title="comt analytique" width="456" /></a></div>
<div style="text-align: justify;">
Dans le cas ou les charges indirectes peuvent être prises en 
considération par les centres d’analyse sans répartition préalable, le 
mot « affectation » est utilise au lieu du mot «répartition ».</div>

La méthode des couts complets: les charges directes et indirectes - cours fsjes

Le cout complet représente le cout constitue par la totalité des charges qui peut lui être rapportées par tout traitement analytique approprie : affectation, répartition, imputation. La méthode de…

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OBJECTIFS DE LA COMPTABILITE ANALYTIQUE - cours fsjes

<div style="text-align: center;">
La comptabilité générale a une vision 
globale sur la production, elle cache des inégalités et ne permet pas de
 juger la profitabilité des produits, par contre la comptabilité 
analytique a une vision détaillée, et permet de prendre des décisions 
par exemple supprimer un produit qui est déficitaire.</div>
<div style="text-align: justify;">
La comptabilité générale est intéressée 
vers l’extérieur, mais la comptabilité analytique s’intéresse que par 
les acteurs à l’intérieur de l’entreprise : elle intéresse les 
dirigeants par les informations qu’elle produit.</div>
<div style="text-align: justify;">
La suite du cours:<br />
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</div>
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<b style="display: block; margin: 12px 0 4px;">Objectifs de la comptabilité analytique</b></div>
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OBJECTIFS DE LA COMPTABILITE ANALYTIQUE - cours fsjes

La comptabilité générale a une vision globale sur la production, elle cache des inégalités et ne permet pas de juger la profitabilité des produits, par contre la comptabilité analytique a une visi…

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Conception de la comptabilité analytique - cours fsjes

<div style="text-align: center;">
Limites de la comptabilité générale La comptabilité générale considère 
l ’entreprise comme une « boite noire ». Elle décrit une entité dans son
 ensemble ,comme un tout , mais sans en détailler les parties . Pour les
 dirigeants et les différents niveaux de la hiérarchie, il est 
nécessaire d ’avoir une vue détaillée de l ’activité et des résultats 
des différents sous-ensembles : services, unités de production, centres 
de responsabilité.. D ’ou la naissance d ’une comptabilité que l ’on a 
qualifié d ’analytique ou de gestion.<br />
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<b style="display: block; margin: 12px 0 4px;">La Conception de la comptabilité analytique</b> </div>
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Conception de la comptabilité analytique - cours fsjes

Limites de la comptabilité générale La comptabilité générale considère l ’entreprise comme une « boite noire ». Elle décrit une entité dans son ensemble ,comme un tout , mais sans en détailler les …

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