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Comptabilité > Formules > Flashcards

Formules Flashcards

1
Q

RCI (1)

A

résultat net
capital investi

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2
Q

RCI (2)

A

Marge bénéficiare nette x rotation actif

(Résultat net / ventes) * (ventes / capital investi)

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3
Q

RNR

A

résultat net - (% coût capital * capital investi)

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4
Q

Prix minimum (vendeur)

A

Coûts additionels (coûts variables & CF spécifiques)

+

Coûts de renonciation

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5
Q

Prix maximum

A

Prix vente produit fini - Coûts variables (autre que achat MP) - CF spécifiques - Coût de renonciation = Marge nette (avant achat MP)

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6
Q

Impact sur résultat

A

MCV total - CF spécifiques - coût renonciation

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Comptabilité (16 decks)

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