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Gestion Fi Formules > Analyse Du Compte De Resultat > Flashcards

Analyse Du Compte De Resultat Flashcards

1
Q

Marge commerciale

A

Ventes de M - achats de M - variation stock

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2
Q

Production

A

Produits vendus + produits stockés

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3
Q

VA

A

marge commerciale + prod - achats MP - autres charges externes - varia stock MP

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4
Q

EBE

A

VA+subventions-impôts-salaires-charges sociales

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5
Q

Ratio personnel

A

(Masse salariale + charges sociales)/VA

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6
Q

Ratio état

A

(Impôts sur taxes+impôts sur bénéfice)/VA

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7
Q

Ratio prêteur

A

Charges d’intérêt / VA

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8
Q

Ratio entreprises

A

(VA-impot taxes-impôt benef-charges intérêt-charges personnel)/VA

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9
Q

Charges personnel

A

Masse salariale + charges sociales

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Gestion Fi Formules (3 decks)

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