Formules Flashcards

1
Q

Résultat d’exploitation

A

= ventes - coûts

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2
Q

Profit

A

=MCVu x volume - CF

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3
Q

Marge sur coûts variable unitaire

A

=Prix de vente - coûts variables unitaires

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4
Q

Point mort en unités

A

= couts fixes/MCVu

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5
Q

Marge de sécurité en unité

A

=ventes prévues - PM

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6
Q

Résultat(bénéfice) potentiel

A

=(MCV unitaire x volume pleine capacité) - couts fixes

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7
Q

Résultat (bénéfice) cible (avec impot)

A

=couts fixes +(résultat cible/(1-T)) / MCV unitaire pond

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8
Q

Cout de renonciation

A

=unités auxquelles on renonce -MCVu des unitées auxquelles on renonce

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9
Q

Seuil de rentabilité

A

=coûts fixes totaux/Prix de vente unitaire - couts varaible unitaire

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10
Q

Marge bénéficiaire brute

A

=cout de fab unitaire / (1-T)

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11
Q

Seuil d’indifférence

A

=MCV1x + CF1 = MCV2x + CF2

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