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7/26/2019 Analyse Couts
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12/09/13
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"#$%& '($(&
!"#$%&' )'& *+,-& )* +% ,-./0/1#( 2(3 4/5,3
6* +( 4%0470 2(3 4/5,3 ./7& 0( .#0/,%1( 2( 08/&1%$#3%9/$
:* +( 4%0470 2(3 4/5,3 ./7& 08%$%0-3( 3,&%,;1#.0(,3
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+% 4/>.,%?#0#,; %$%0-9.,%?#0#,; %$%0-9/2( 2( ,&%#,(>($, 2(3 2/$$;(3*
@00( 2/#, A/7&$#& 0(3 ;0;>($,3 (B($, 28;40%#&(& 0(3 .(3 2(
2;4#3#/$3 C ,&%D(&3 08%$%0-3( 2(3 4/5,3 ./&,%$,
2%$3 0(3 .(3 2( 2;4#3#/$3*
+% 4/$$%#33%$4( 2(3 4/5,3 (3, $;4(33%#&( ./7& .&($2&( 2(3 2;4#3#/$32( 1(39/$=
!G#H(& 7$ .H 2( D($,(
!I;&(& 7$ ./&,(A(7#00( 2( .&/27#,3
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+% 4/>.,%?#0#,; %$%0-9%#3 (00( (3, 3/7D($, #$2#3.($3%?0(*
+% 4/>.,%?#0#,; %$%0-9
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+(3 4L%&1(3 2( 0% 4/>.,%?#0#,; %$%0-9.,%?#0#,; 1;$;&%0( 3/$,
(33($9(00(3 ./7& 0% 4/>.,%?#0#,; %$%0-9#$%9/$
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2( D7( 2( 0% 4/>.,%?#0#,; %$%0-97$;&%9/$ 2( 08(H.0/#,%$, #$2#D#27(0
+(3 4L%&1(3 ,&%#,;(3 ($ 4/>.,%?#0#,; %$%0-9#$#%,7&(3* T7( 08/$ A%?/#3 2/$$;
)UUU D/#,7&(3 >#$#%,7&(3 /7 )6UU D/#,7&(3Q 0( 0/-(& 27 0/4%0
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+(3 4L%&1(3 D%%?0(3=
!R$( 4L%&1( (3, 2#,( D%%?0( 0/&3/$,%$, D%(
.&/./&9/$$(00(>($, %D(4 0(3 D%%9/$3 27 $#D(%7 28%49D#,;Q
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!J'# /$ A%?/#3 )UUU D/#,7&(3 >#$#%,7&(3Q /$
790#3(&% )UUU >/270(3 ($ .0%39
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+% ,-./0/1#( 2(3 4/5,3
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Le cot variable unitaire Le cot fixe unitaire
+% ,-./0/1#( 2(3 4/5,3
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M/5, ,/,%0 W M/5, D%%?0( ,/,%0 X M/5, OH(
W M/5, D%%?0( 7$#,%#&( H Y/>?&( 287$#,;3 X M/5, OH(
+( 4/5, ,/,%0
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"R$( 4L%&1( 2#&(4,( (3, %S(4,;( 2#&(4,(>($, %7 4/5, 287$
.&/27#, 4%& 0% 4/$3/>>%9/$ 2( 4(B( 4L%&1( ./7& 4L%.0(= 2(3 >%9P&(3 .&(>#P&(3 790#3;(3 (H4073#D(>($, ./7&
.&/27#&( 7$ .&/27#, 2/$$;*
"R$( 4L%&1( #$2#&(4,( $( .(7, V,&( #$4/&./&;( 2%$3 0(3 4/5,3
;2#%#&(3* R$( 4L%&1( #$2#&(4,( (3,
4/>>7$( C .073#(7&3 .&/27#,3*
@H(>.0(= +/-(& 287$ %,(0#(& 2%$3 0(
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+(3 4L%&1(3 2#&(4,(3 3/$, 0( .073 3/7D($, D%%?0(3 (, D#4( D(&3% [0(3
>/270(3 2( .0%39#$#%,7&(3\
+(3 4L%&1(3 #$2#&(4,(3 3/$, 0( .073 3/7D($, OH(3 (, D#4( D(&3% [0( 0/-(& 2(
08%,(0#(&\
]$ .(7, ,&/7D(& 2(3 4L%&1(3 2#&(4,(3 (, OH(3
^B($9/$= M/5, 2#&(4,_#$2#&(4, $8(3, .%3 $;4(33%#&(>($, D%%?0(_OH(*
+#($3 ($,&( 0(3 2(7H ,-./0/1#(3
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@H(&4#4(=
R$( ($,&(.( 4/>>(&4#%0#3( 7$ .&/27#, 2/$, 0(3 4%&%4,;'
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+% e'Mc 4/&&(3./$2 C 4(
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@H(>.0(= '(7#0 2( &($,%?#0#,; 27 D/0 "%_Y(lJm/&n
@H(>.0(=
J4/5,3 OH(3 [;?#($ A%7,J#0 %D/#& 2( .%33%1(&3 ./7& 4/>>($4(& C A%#&(
27 .&/O,j
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@H(>.0(= '(7#0 2( &($,%?#0#,; 287$ D/0
p;./$3(=
e'Mc7W"cJMc7W aUU Z )o W ogo `
SRQt
=
CF
MSCVu=
150000
585=257passagers
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M+( 3(7#0 2( &($,%?#0#,; >709J.&/27#,3
2) Calculer le seuil de rentabilit en valeur et en quantit
1) Dterminer le rsultat de lentreprise
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+( 3(7#0 2( &($,%?#0#,; >709J.&/27#,3
SRCA? taux de MSCV=
MSCV
CA=
8400
30000= 0,28
SRCA
=
CF
taux de MSCV
=
14700
0,28
= 52500
SRQt
=
CF
MSCVu=
14700
42= 350produitsSRQt?
1)
2)
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+( 3(7#0 2( &($,%?#0#,; >709J.&/27#,3
SRCA
=
CF
taux moyen pondr de MSCV
SRQt
=
CF
MSCVu moyenne pondre
^ .%&9& 2q7$( 3#,7%9/$ 4/$$7( [.H 2( D($,(Q .H 2( &(D#($, (,
&;370,%, 4/$$73\Q (3, 4( >%$2( 37..0;>($,%#&( j
@$ 2q%7,&(3 ,(&>(3Q 4(B( 4/>>%$2( D%J,J(00( %>;0#/&(& /7
2;,;/&(& 0% &($,%?#0#,; 2( 0q($,&(.( j
k0 3q%1#, 2( 4(&$(& 0% 2#S;&($4( 2( 4/5, ($,&( 0% 3#,7%9/$ #$#9%0(
4/$$7( (, 0% 3#,7%9/$ &;370,%$,( 2( 0% $/7D(00( 4/>>%$2(*
M/>.%&(& 0( 37..0;>($, 2( 4/5, (, 0( M^ 2( 0% 4/>>%$2(
37..0;>($,%#&(=
'# 4/5, 37..0;>($,%#&( i M^ 37..0;>($,%#&( Wi "(&,(
'# 4/5, 37..0;>($,%#&( r M^ 37..0;>($,%#&( Wi s;$;O4(
+% 4/>>%$2( 37..0;>($,%#&(
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+% 4/>>%$2( 37..0;>($,%#&( &($,&( 2%$3 0(3 4%.%4#,;3 2(.&/2749/$ 2( 08($,&(.(*
+8($,&(.( .(7, %44(.,(& 0% 4/>>%$2( 37..0;>($,%#&( 3%$3
($1%1(& 2( $/7D(%7H 4/5,3 OH(3*
+( 4/5, >%&1#$%0 $8(3, 4/$39,7; ($,%#&( 2( 6U .&/27#,3 287$$/7D(%7 40#($, .&V, C .%-(& gU`*
N/#, (00( %44(.,(& 4(B( 4/>>%$2( 37..0;>($,%#&(j
+% 4/>>%$2( 37..0;>($,%#&(
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k0 A%7, 4%0470(& 0( 4/5, >%&1#$%0
+% 4/>>%$2( 37..0;>($,%#&( ($,&( 2%$3 3(3 4%.%4#,;3 2(
.&/2749/$= 6tU X 6U r :UU
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M^ 6UvgUW)aUU`
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Wp;370,%, bUU`
'# 0% 4/>>%$2( 37..0;>($,%#&( 2( 6U .&/27#,3 2(D($%#, L%?#,7(00(Q
08($,&(.( .%&,%1( 0(3 )U UUU` 2( A&%#3 OH(3 ($,&( 0(3 6tU .&/27#,3
#$#9%7H (, 0% 4/>>%$2( 37..0;>($,%#&(*
+% 4/>>%$2( 37..0;>($,%#&(
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+% 4/>>%$2( 37..0;>($,%#&( $( &($,&( .%3 2%$3 0(3 4%.%4#,;3 2(.&/2749/$ 2( 08($,&(.(*
+($,&(.( 2/#, ($1%1(& 2( $/7D(%7H 4/5,3 OH(3 3# (00( %44(.,(
4(B( 4/>>%$2( 37..0;>($,%#&(*
+( 4/5, >%&1#$%0 3(&% 4/>./3; 27 4/5, D%%?0( 7$#,%#&( [>709.0#;
.%& 0( $/>?&( 2( .&/27#,3\ X 37..0;>($, 2(3 4L%&1(3 OH(3 ($1%1;(3*
ML'NO$'8 R$( ($,&(.( A%?%$2( 37..0;>($,%#&( 2( oU
.&/27#,3 287$ $/7D(%7 40#($, .&V, C .%-(& gU`* M/5,3 OH(3
37..0;>($,%#&(3 6UUU`*
N/#, (00( %44(.,(& 4(B( 4/>>%$2( 37..0;>($,%#&(j
+% 4/>>%$2( 37..0;>($,%#&(
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+% 4/>>%$2( 37..0;>($,%#&( (H4P2( 0(3 4%.%4#,;3 2( .&/2749/$=6tU X oU r :UU
0( 4/5, >%&1#$%0 2( 4(B( 4/>>%$2(=
M/5, D%%?0( 37..0;>($,%#&( oUvaUW:UUU`
XM/5, OH( 37..0;>($,%#&( 6UUU`
WM/5, >%&1#$%0 2( 0% 4/>>%$2( oUUU`
+( &;370,%, 2( 4(B( 4/>>%$2( 3(&% 2/$4=
M^ oUvgUWbUUU`
JM/5, >%&1#$%0 oUUU`
Wp;370,%, J)UUU`
+% 4/>>%$2( 37..0;>($,%#&(
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+( 40#($, 4/>>%$2( 2(3 ./&,%$,(3*
k0 A%7, &(4L(&4L(& 0( 3(7#0 2( &($,%?#0#,; >%&1#$%0 ($ >%$2( >%&1#$%0(*
= e%&1( 37& 4/5, D%%?0( 7$#,%#&( 37& 0 %
4/>>%$2( >%&1#$%0(*
Wi '# 0( 40#($, %44(.,%#, 2( 4/>>%$2(&
)UU .&/27#,3 %7 0#(7 2( oUQ 08($,&(.( %7&%#, 2;1%1; 7$ &;370,%, $70*
'# 0( 40#($, ;,%#,
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+% 4/>>%$2( 37..0;>($,%#&(
SRmq
=
CFCM
MSCVuCM MSCVuCM
CFCM
SRmq =2000
80! 60=100produits
Rsultat = 0
CA = cot marginal
P*50=
5000
P=5000
50=100!
k0 A%72&%#, 2/$4
D($2&( 0(3 oU
7$#,;3 >%&1#$%0(3 C
)UU` ./7& &;%0#3(&
7$ p;370,%, $70
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"/7& 4%0470(& 0(3 4/5,3 2( &(D#($, 2(3 .&/27#,3 O$#3Q 08($,&(.( 37#, 0%0/1#
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+( 4%0470 2(3 4/5,3 ./7& 08%$%0-3( 3,&%,;1#/A/&>%1( h o UUU`_%$
" d&%D%#0 37& 0( 2(3#1$ 2( 0% ?/x,( h : bUU`_%$
" +( 4/5, 2( A%?%9/$ 2(3 4%&,(3 b` .%& ?/x,(
" +( 4/5, 2( A%?%9/$ 2(3 %7,&(3 ;0;>($,3 aQo` .%& ?/x,(
" G&%#3 2( ,&%$3./&, UQt` .%& ?/x,(
" M/5,3 4/>>(&4#%7H [28%f4L(B(3 2( .&;3($,%9/$\ (, %2>#$#3,&%9A3 [0(
,;0;.L/$(Q 0(3 4/7&(&3\ Z :UU` .%& >/#3
@D%07(& 7$ 4/5, 2( &(D#($, 4/>.0(, 7$#,%#&( 2;,(&>#$(& 0( &;370,%,
7$#,%#&(*
M/5, 4/>.0(, 2%$3 7$( ($,&(.( >/$/.&/27#,
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M/5, 4/>.0(, 2%$3 7$( ($,&(.( >/$/.&/27#,
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]$ 37../3( #$(& 0( &;370,%, 7$#,%#&(*
M/5, 4/>.0(, 2%$3 7$( ($,&(.( >/$/.&/27#,
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]$ 37../3( .0(, 7$#,%#&( ):`
p;370,%, 7$#,%#&(W .%& 7$#,;
M/5, 4/>.0(, 2%$3 7$( ($,&(.( >/$/.&/27#,
1,8!=18000
10000
26!13=13!
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B20"*0O'8 p;.%&99/$ 2(3 4L%&1(3 #$2#&(4,(3 37& 0% ?%3( 287$ /7
.073#(7&3 4/(f4#($,3*
Ji %S(4,%9/$ 10/?%0( [7$ 3(70 A%4,(7& 28#>.7,%9/$\
Ji "073#(7&3 A%4,(7&3 2( &;.%&99/$ 37#D%$, 0% $%,7&( 2(3 4L%&1(3
#$2#&(4,(3
ML'NO$' 8 +% 3/4#;,; I%&$#(& A%#, 27 $;1/4( 2( ?54L(3 (, 2( 4L%&?/$ 2(
?/#3* +(3 ?54L(3 3/$, %4L(,;(3 C 2(3 34#((3Q 4/$2#9/$$;(3 ($ 3%43 2(
)U n1Q 0( 4L%&?/$ 2( ?/#3 ./7& ?%&?(47( (3, 4/>>(&4#%0#3; ($ 3%43 2( o
n1* +( .(&3/$$(0 (, 0(3 ;($,3 2( 0873#$( $( 3/$, .%3 3.;4#%0#3;3*
+% 3/4#;,; C &(4/7&3 C 2(3 cp" &;>7$;&;3 C 0% 4/>>#33#/$ ./7&
4/>>(&4#%0#3(& 0(3 .&/27#,3Q 37.(&D#3;3 .%& 7$ &(3./$3%?0( 4/>>(&4#%0*
@$,&(.( 2#D(&3#O;(
+% >;,L/2( 2(3 4/(f4#($,3
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B20"*0O'8 R$ .&/27#, (3, 4L/#3# 4/>>( .&/27#, 2( &;A;&($4( (, ,/73 0(3
%7,&(3 .&/27#,3 3/$, (H.>;3 4/>>( ;( 10/?%0 28;709.0#( %0/&3 .%& 0(3 4/(f4#($,3 28;.0(, 7$#,%#&(=
@$,&(.( 2#D(&3#O;(
+% >;,L/2( 2(3 ;.0(, ,/,%0=
Essence Cot direct total Cot indirect total Cot complet total
Sapin 3 600 4 500 8 100
Htre 26 400 33 000 59 400
Chne 70 000 62 500 132 500
Essence VolumeCot
complet
total
Cot completunitaire
Sapin 1800 8 100 4,5
Htre 3300 59 400 18
Chne 5000 132 500 26,5
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B20"*0O'8
R$ 4($,&( 28%$%0-3( (3, 7$( 2#D#3#/$ 4/>.,%?0( 2( 08($,&(.( 4/&&(3./$2%$,
0( .073 3/7D($, C 08/&1%$#3%9/$ A/$49/$$(00( 2( 08($,&(.(*
+( 4($,&( 28%$%0-3( &(1&/7.( 2(3 4($,&(3 .$4#.%7H (, 2(3 4($,&(3 %7H#0#%#&(3*
p;.%&99/$ .>%#&(=
+% 4/$3/>>%9/$ 2(3 4L%&1(3 #$2#&(4,(3 38(S(4,7( #$#9%0(>($, %7 $#D(%7 2(3
4($,&(3 28%$%0-3(3*
p;.%&99/$ 3(4/$2%#&(=
^ 08#337( 2( 0% &;.%&99/$ .>%#&(Q 4(&,%#$3 4($,&(3 28%$%0-3( [4($,&(3
%7H#0#%#&(3\ $( .(7D($, ,/7E/7&3 .%3 V,&( %S(4,;3 C 7$ 4/5, 2;,(&>#$;*
R$ 4($,&( %7H#0#%#&( (3, 7$ 4($,&( ;,L/2( 2(3 4($,&(3 28%$%0-3(
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@$,&(.( 2#D(&3#O;(+% >;,L/2( 2(3 4($,&(3 28%$%0-3(
Exp: Une entreprise fabrique des sacs dos.-Les centres danalyses principaux: Approvisionnement, dcoupe,
couture, assemblage, distribution-Les centre danalyse auxiliaire: Administration.
4/$4(&$(
Le centre approvisionnement le cot dachat
dcoupe 4/$4(&$($,Les centres couture le cot de production
assemblage
4/$4(&$(
Le centre Distribution le cot de distribution.
Le centre administration ne concerne pas un seul cot!!!Il faut donc le rpartir dans les centres principaux!
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@$,&(.( 2#D(&3#O;(
+% >;,L/2( 2(3 4($,&(3 28%$%0-3(
Principe de dversement des charges
-> cot complet = cot direct + charges indirectes provenant des centres danalyse
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@$,&(.( 2#D(&3#O;(
+% >;,L/2( 2(3 4($,&(3 28%$%0-3(Exemple : cas GamaLentreprise Gama fabrique 4 mcanismes de prcision. Les donnes de lentreprise sontrsumes ci-dessous pour le mois davril. Calculez le cot complet de chacun des produits.
P1 P2 P3 P4 Entretienrglage
Usinage Assemblage
Volume de production 100 500 1400 1000
Cot unitaire matires 50 60 40 35
Cot du travail 4800 20 000 8000
Cot machines 1000 30 000 10000
Unit duvre Heuredentretien
Heuremachine
Nb de produitsfabriqus
Nb dunits duvre 320 1600 3000
Conso des heuresdentretien parcentre ppaux
220 100
Conso des heuresdusinage par produit
100 300 700 500
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'/079/$
@$,&(.( 2#D(&3#O;(+% >;,L/2( 2(3 4($,&(3 28%$%0-3(
Usinage Assemblage Rglage
Rpartition primaire 50 000 18 000 5800
Rpartition secondaire 3987,50 1812,50 - 5800
Total du cot des centres danalyse 53987,50 19812,50 0
Nombre dunits duvre 1600 3000
Cot unitaire de lUO 33,74 6,60
P1 P2 P3 P4
Cots directs 5000 30 000 56 000 35 000
Charges usinage 3 374 10 122 23 618 16 870
Charges dassemblage 660 3300 9240 6600
Total des charges indirectes 4034 13422 32858 23470
Total des charges 9034 43422 88858 58470
Cot complet unitaire 90,34 86,84 63,47 58,47
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@$,&(.( 2#D(&3#O;(+% >;,L/2( sM
+( >/2P0( C ?%3( 28%49D#,;Q %..(0; >;,L/2( sM [^49D#,- s%3(2
M/39$1 /7 M/>.,%?#0#,; C ?%3( 28%49D#,;\ .(&>(, 7$( 4/$$%#33%$4( .073
.&;4#3( 2(3 4/5,3 1&z4( C 7$ 2;4/7.%1( .073 O$ (, .073 .(&9$($, 2(3
4L%&1(3 #$2#&(4,(3*
k0 .&/./3( 7$( 3/079/$ %0,(&$%9D( %7 >/2P0( 2(3 4($,&(3 28%$%0-3(*
k0 .&/./3( 7$( %$%0-3( $/D%,( ($ 2;4/7.%$, 08($,&(.( ($ %49D#,;3*
Ji "%33%1( C 7$( 0/1#;,L/2( ^sM
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K'& O20"*0O#$'& ;-#O'& )' $# N;-/+)'8
)J@,%?0#& 0% 0#3,( 2(3 %49D#,;3 2( 08($,&(.(= R$( %49D#,; (3, 7$
($3(>?0( 2( ,z4L(3 ;0;>($,%#&(3 &(0#;(3 ($,&( (00(3*
@$,&(.( 2#D(&3#O;(
+% >;,L/2( sM
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@$,&(.( 2#D(&3#O;(+% >;,L/2( ^sM
6J S(4,(& 0(3 &(33/7&4(3 %7H %49D#,;3= +(3 &(33/7&4(3 3/$, 0(3 4L%&1(3
4/$3/>>;(3 .%& 4L%;(3 .%& 0(3 .&/27#,3\
M/$3/>>($, M/$3/>>($,
"&/27#,3 ^49D#,;3 p(33/7&4(3 [4L%&1(3 #$2#&(4,(3\
:J ML(&4L(& ./7& 4L%(37&( %..(0;( 0")
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@$,&(.( 2#D(&3#O;(+% >;,L/2( ^sM
Solution
P1 P2 P3 P4
Charges directes 5000 30000 56000 35000
Rglage 1225 1225 1225 1225
Entretien 30 150 420 300
Usinage manuel 2500 5000 7500 5000
Usinage auto. 1875 5625 13125 9375
Assemblage manuel937,5 2812,5 2343,75 1406,25
Assemblage auto. 593,75 1781,25 4156,235 2968,75
Contrle qualit 250 250 250 250
Cot total 12 411, 25 46 843,75 85 020 55 525
Cot unitaire ABC 124,11 93,69 60,73 55,53
Pinar Sener 61
@$,&(.( 2#D(&3#O;(+% >;,L/2( sM
Solution
P1 P2 P3 P4
Charges directes 5000 30000 56000 35000
Rglage 1225 1225 1225 1225
Entretien 30 150 420 300
Usinage manuel 2500 5000 7500 5000
Usinage auto. 1875 5625 13125 9375
Assemblage manuel937,5 2812,5 2343,75 1406,25
Assemblage auto. 593,75 1781,25 4156,235 2968,75
Contrle qualit 250 250 250 250
Cot total 12 411, 25 46 843,75 85 020 55 525
Cot unitaire ABC 124,11 93,69 60,73 55,53
Cot unitaire Centresdanalyses
90,34 86,84 63,47 58,47
Variation +37% +7,8% -4,3% -5%
Pinar Sener 62
+(3 ($,&(.(3 A%?($, 0( $/>?&( (H%4, 2(.&/27#,3 (, 2( &;10(& 0(3 ~7H 2(
.&/27#,3 (, 2( >%9P&(*
Pinar Sener 63
+% D%0/%9/$ 2(3 3,/4n3 (, 3/$ #>.%4, 37& 0( &;370,%,
@H(>.0(= R$( ($,&(.( 2( $;1/4( ($ .&/27#,3 .;,&/0#(&3
+( )(&E%$D#(& 2( 08%$$;( YQ 0( 3,/4n 2( .&/27#,3 .;,&/0#(&3 38;0PD( C )UUU 0#,&(3
C UQoU` d 0( 0#,&(*
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J0( )o E%$D#(&Q (00( D($2 6oUU 0#,&(3 2( 4%&?7&%$, C 3/$ 40#($, %7 .H 2( UQto`
d 0( 0#,&(*
J0( 6U E%$D#(&Q (00( %4LP,( )oUU 0#,&(3 2( 4%&?7&%$, C UQog` d 0( 0#,&(*
J0( 6o E%$D#(&Q (00( D($2 )oUU 0#,&(3 %7 .H 2( UQto` d 0( 0#,&(*
+%
7/26/2019 Analyse Couts
17/19
12/09/13
17
N(7H >;,L/2(3 2( D%0/%9/$ 2(3 3,/4n3
J0( 4/5, >/-($ ./$2;&; [Me"\
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k0 (H#3,( 28%7,&(3 >;,L/2(3Q >%#3 .%4, 37& 0( &;370,%,
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0/&3 2( 4L%%&1( &;%0#3;( W M^ J 0% D%0(7& 2( 0% 3/&9( 2( 3,/4n
Marge ralise = 2500!0,75( )" 2500 ! 0,54( ) = 525
Pinar Sener 68
+% D%0/%9/$ 2(3 3,/4n3 (, 3/$ #>.%4, 37& 0( &;370,%,
Marge ralise = 1500!0,75( )" 1500! 0,57( ) = 270
+( 6U E%$D#(&Q
CMP 2 =(500! 0,54) + (1500! 0,58)
500+1500= 0,57
+% D%0(7& 2( 0% 3/&9( 2( 3,/4n 27 )o E%$D#(& W 1500! 0,57 = 855
+( 3,/4n &(3,%$, O$ E%$D#(& W 500! 0,57 =285
+% >%&1( 10/?%0( &;%0#3;( 37& 0(3 D($,(3W525+ 270 = 795
7/26/2019 Analyse Couts
18/19
12/09/13
18
Pinar Sener 69
+% D%0/%9/$ 2(3 3,/4n3 (, 3/$ #>.%4, 37& 0( &;370,%,
!"#$%&' ($)*+,-'
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A%#&( 0/&3 2( 4L%.%4, 37& 0( &;370,%,
(1000! 0,50)+ (2000 ! 0,56)= 1620
+( )o E%$D#(&Q
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Pinar Sener 71
+% D%0/%9/$ 2(3 3,/4n3 (, 3/$ #>.%4, 37& 0( &;370,%,
1000! 0,50( )+ 1500! 0,56( ) =1340
+% >%&1( &;%0#3;( W M^ J c%0(7& 2( 0% 3/&9( 2( 3,/4n
2500! 0,75( )"1340 = 535+% >%&1( &;%0#3;( W
+( )o E%$D#(& %7 3/#&Q
+% D%0(7& 27 3,/4n W 500!0,56 = 280
+( 6U E%$D#(&Q
+% D%0(7& 27 3,/4n W (500 ! 0,56)+ (1500!0,58)= 1150
Pinar Sener 72
+% D%0/%9/$ 2(3 3,/4n3 (, 3/$ #>.%4, 37& 0( &;370,%,
+( 6o E%$D#(&Q
+% D%0(7& 2( 0% 3/&9( 2( 3,/4n W (500! 0,56)+ (1000! 0,58)= 860
+% >%&1( &;%0#3;( W M^ Z c%0(7& 2( 0% 3/&9( 2( 3,/4n
W 1500! 0,75( )"860 = 265
+( 3,/4n &(3,%$, O$ E%$D#(& W 500! 0,58 =290
+% >%&1( 10/?%0( &;%0#3;( W 535+ 265 = 800
7/26/2019 Analyse Couts
19/19
12/09/13
Pinar Sener 73
+% D%0/%9/$ 2(3 3,/4n3 (, 3/$ #>.%4, 37& 0( &;370,%,
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