Professional Documents
Culture Documents
0
0
0
0
0
0
0
0
0
0
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0.0000
0
0.0000
Volume
0
0
0
0
0
0
0
0
0
0
0
0
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0.0000
Produits
0
0
0
0
0
0
0
0
0
0
0
0.0000
0
0
0
0
0
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0
0.0000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0.0000
0
0
0
0
0
0
0
Chiffre d'affaires
Rsultats analytiques
0
0
0
0
0.0000
0
0
0
0
0.0000
0
0
0
0
0.0000
0.0000
0
0
1600
3,200
2,400
1,600
2
3,200
2,400
1,600
160,000
1,600
1,600
1,600
Tables
5
15
32.50
2,850
1.25
10
4.16
0.064
31.6225
64.1225
100
16,000
36,000
52,000
5,700
4,000
24,000
6,656
10,240
50,596
102,596
160,000
200
800
800
200
10
800
800
200
48,000
200
200
200
Bureaux
5
15
80.00
2,850
1.25
10
4.16
0.064
207.02
287.02
240
4,000
12,000
16,000
28,500
1,000
8,000
832
3,072
41,404
57,404
48,000
HrMOD
32,000
32,000
3,200
10
Volume
12
4,000
3,200
1,800
208,000
MbPFv
7,488
Ch7 Ex1
1 CA
13,312
7,488
13,312
1,800
208,000
4.1600
0.0640
Tables
Bureaux
2
10
3200
800
2,400
800
1,600
200
160,000
48,000
Produits
Rsultats analytiques
48,000
1,600
35.8775
57,404
200
-47.02
-9,404
Annexes
Centres
principaux
Cot de
l'UO
Totaux
0
0
0.0000
0.0000
Activits, centres de regroupement
Ch6 Ex1
0
0
0
0
0.0000
Volume
0
0
0.0000
0
0.0000
Global
Nature
Global
Produits
Cots directs
Global
0
0
Services
Approvisionnements
Administration
Charges
Nature des activits
indirectes
(1)
375,000 Prparation des cdes
Rception
Magasinage
80,500 Services internes
Etudes et recherches
Ressources
(2)
75,000
60,000
240,000
60,000
20,500
75,000
60,000
Charges
non rparties
240,000
60,000
20,500
Production
Nb de lots
375,500
140,000
40,000
280,000
5,600
50.00
Volume
2,605
5,600
22,220
0
0
0
40,000
555,500
22,220
25.00
Boxe 14
500
400
2,000
Achats des MP
40,000
400
40
16,000
600
40
24,000
Main d'uvre directe
1,500
35
20
700
40
20
800
0
0
0
0
0
0
0
0
Cots directs
41,500
2,000
8.35
16,700
2,500
9.92
24,800
Gestion des rfrences
120,000
500
100.00
50,000
700
100.00
70,000
Gestion des qts achetes
50,000
400
50.00
20,000
600
50.00
30,000
Gestion des lots
112,500
2,000
25.00
50,000
2,500
25.00
62,500
0
0
0
0.00
0
0
0.00
0
Cot des activits (5)
282,500
2,000
60.00
120,000
2,500
65.00
162,500
Cots de revient
324,000
2,000
68.35
136,700
2,500
74.92
187,300
Charges non rparties faute de critre fiable de rpartition (absence d'inducteur de cot).
Charges communes
Couts complets
0
0.0000
Produits
Boxe 15
700
600
2,500
60,000
0.0000
Services
Totaux
Charges
indirectes
Ressources
Inducteurs de cots
0
0
0.00
0
0.00
Volume
Charges
non rparties
0
0
0
0
0
0
0
0
0
0
0
0
0.0000
Produits
0
0.0000
Ressources
Inducteurs de cots (3)
NbClients NbFournisse NbLitiges NbPannes KmParcouru
(2)
0
140,500
35,250
45,900
59,350
0
360,000
120,000
180,000
0
440,000
150,000
45,000
95,500
0
865,000
320,000
250,000
120,000
0
0
0
0
Total des ressources
1,805,500
505,250
90,900
59,350
465,500
300,000
Volume de l'inducteur
2,021
203
1,187
931
120,000
Cot de l'inducteur (4)
250
447.7833
50
500
2.50
(3) Inducteurs de cots et rpartition par produits
Produits
Etapes de mise en uvre
0 Inducteurs Activits, centres de regroupement Volume Mtropole DOM-TOM
UE
1. Nature des activits
NbClients Gestion des clients
2,021
1021
100
700
2. Ressources consommes par activit NbFournisse Gestion des fournisseurs
203
103
30
50
3. Inducteurs de cots et volume engag NbLitiges Gestion des litiges
1,187
187
200
300
4. Cot des inducteurs
NbPannes Gestion des pannes
931
531
100
200
5. Cot des activits par produit
KmParcouru Gestion des kilomtres
120,000
35,000
15,000
20,000
NbColis
Gestion des colis
10,055
5,055
2,000
2,000
NbCamions Gestion des camions
279
109
20
100
2. Cots et rsultats avec la mthode ABC
Nature
Global
35,000 Mtropole
15,000 DOM-TOM
20000
UE
Main d'uvre directe
1,290,000
325,000
0
165,000
0
Autre charges directes
118,000
15,000
0
33,000
0
0
0
0
0
0
0
0
0
0
0
Cots directs
1,408,000 35,000
9.7143
340,000 15,000
13.2000
198,000 20,000
18.5000
Gestion des clients
505,250 1,021
250
255,250
100
250
25,000
700
250
Gestion des fournisseurs
90,900
103
447.7833
46,122
30
447.7833
13,433
50
447.7833
Gestion des litiges
59,350
187
50
9,350
200
50
10,000
300
50
Gestion des pannes
465,500
531
500
265,500
100
500
50,000
200
500
Gestion des kilomtres
300,000 35,000
2.50
87,500 15,000
2.50
37,500 20,000
2.50
Gestion des colis
105,500 5,055
10.4923
53,039 2,000
10.4923
20,984 2,000
10.4923
Gestion des camions
279,000
109
1,000
109,000
20
1,000
20,000
100
1,000
Cot des activits (5)
1,805,500 35,000
23.5932
825,761 15,000
11.7945
176,917 20,000
24.1687
Cots de revient
3,213,500 35,000
33.3075
1,165,761 15,000
24.9945
374,917 20,000
42.6687
Chiffre d'affaires
6,450,000 35,000
1,625,000 15,000
825,000 20,000
87.5000
Rsultats analytiques
3,236,500 35,000
13.1211
459,239 15,000
30.0055
450,083 20,000
44.8313
NbColis
NbCamions
105,500
60,000
44,000
175,000
105,500
10,055
10.4923
279,000
279
1,000
Hors UE
200
20
500
100
50,000
1,000
50
0
350,000
20,000
0
0
370,000
175,000
22,389
15,000
100,000
50,000
20,985
100,000
483,374
853,374
1,750,000
896,626
50000
50,000
200
20
500
100
50,000
1,000
50
50,000
50,000
50,000
50,000
Hors UE
0
0
0
0
10.0000
250
447.7833
50
500
2.50
10.4923
1,000
6.3890
16.3890
45.0000
28.6110
0
450,000
50,000
0
0
500,000
50,000
8,956
25,000
50,000
125,000
10,492
50,000
319,448
819,448
2,250,000
1,430,552
Ressources
Inducteurs de cots
0
0
0
0
0
0
0
0
0
0.0000
Volume
0
0
0
0
0
0
Produits
0
0
0.00
0
0
0.0000
0
0
0
Services
Approvisionnements
Montage
Soudage
Charges
Nature des activits
indirectes
(1)
120,000 Contrle rception
0 Suivi des stocks
Approvision. chanes
230,000 Montage
0 Contrle montage
235,000 Soudage
0 Contrle soudage
Ordonnancement
0
Totaux
Ressources
(2)
60,000
30,000
30,000
100,000
130,000
0
75,000
60,000
100,000
0
0
0
585,000
60,000
100,000
100,000
100,000
100,000
REX9
10
0.50
10,000
100,000
1,800
800
10,700
90,000
0
0
100,000
15
12.1600
20.00
100.00
10.00
0.70
0.0000
0.0000
2.8600
1,000,000
50,000
16,000
150,000
1,216,000
36,000
80,000
107,000
63,000
0
0
286,000
30,000
130,000
30,000
Nb lots
140,000
140,000
140,000
35,000
140,000
1,200
500
11,300
160,000
0
0
140,000
60,000
130,000
1,300
100.00
220,000
22,000
10.00
Volume
3,000
1,300
22,000
250,000
0
0
0
REX9
1800
800
10,700
90,000
HUB9
10
0.50
0
15
14.4100
20.00
100.00
10.00
0.70
0.0000
0.0000
2.1357
1,400,000
70,000
22,400
525,000
2,017,400
24,000
50,000
113,000
112,000
0
0
299,000
Nb minutes
100,000
75,000
175,000
250,000
0.70
Produits
HUB9
1200
500
11,300
160,000
0
0.0000
0
0.0000
Cots de production
3,818,400
100,000
15.0200
1,502,000
140,000
16.5457
2,316,400
Services
Charges
indirectes
Totaux
Inducteurs de cots
0
Cots directs
Ressources
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0.0000
0.00
0.00
0.00
0.00
0.0000
0.0000
0.0000
0
0.00
0
0.00
Volume
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0.0000
0.00
0.00
0.00
0.00
0.0000
0.0000
0.0000
0
0
0
0
0
0
0
0
0
0.00
Produits
0
0.0000
0
0.0000
Cots de production
0.0000
0.0000