élements Total ADM

autre charge externe 116,270.00 25,000.00

charge du personnel 223,000.00 40,000.00
charge financiere 22,100.00 8,000.00
charge dotation 185,000.00 12,000.00
TRP 546,370.00 85,000.00
ADM 118,600.00
SERVICE INFORMATIQUE 33,600.00
DIRECTION.TECHNIQUE -
TRS -

Nature D'unité d'oeuvre

EXPLICATION NBR DUNITE DOEUVRE

Nombre d'unite d'oeuvre

CUO
SERVICEINFORMATIQUE DIRECTION.TECHNIQUE ATELIER COMPOSITION
16,180.00 9,000.00 12,000.00
30,000.00 25,000.00 10,000.00
4,100.00 - -
10,000.00 11,000.00 25,000.00
60,280.00 45,000.00 47,000.00
23,720.00 11,860.00 11,860.00
84,000.00 4,200.00 4,200.00
- 61,060.00 12,212.00
- 30,530.00 75,272.00

1000 DH D'Achats de matiere 1 PLAQUE

RP: 900 / BE: 200 = 1100 C 45: 20 / C 46 : 40 / C47:20

1,100.00 80.00
27.75 940.90
 ATELIER IMPRESSION ATELIER RELIUER SERVICE LIVRAISON
7,000.00 6,000.00 14,000.00
55,000.00 22,000.00 18,000.00
- - -
37,000.00 26,000.00 30,000.00
99,000.00 54,000.00 62,000.00
11,860.00 11,860.00 11,860.00
4,200.00 4,200.00 16,800.00
12,212.00 6,106.00 -
127,272.00 76,166.00 90,660.00

H MACHINE H MACHINE NOMBRES DE VOYAGES

C44 : 60 / C45: 10/ C46: 50 C 43: 25 / C 44 : 15/ C45: 60 C: 43 : 12 / C 44: 8

120.00 100.00 20.00

1,060.60 761.66 4,533.00
SERVICE COMMERCIAL CHARGE INCORPORABLE
27,090.00
23,000.00
10,000.00
28,000.00 6000
88,090.00 6000
35,580.00
16,800.00
-
140,470.00 6000

1000 DH CA

C: 43 : 250/ C 44: 850

1,100.00
127.70
 Coût d'achat des MP :
Ramettes de papiers Bidons d'encre
Elements
Qté CU Mt Qté CU
Charge direct
Achats 600 1500 900000 200 1000
Ch IND APP
section appro 900 27.75 24975 200 27.75
Coût d'achat 600 1541.62 924972 200 1027.775

Inventaire permanant :
Ramettes de papiers Bidons d'encre
Elements
Qté CU Mt Qté CU
STOCK initial 400 1523.8 609520 50 1015.5
Entrees 600 1541.62 924972 200 1027.775
TOTAL 1000 1534.492 1534492 250 1025.32
SORTIES 700 1534.492 1074144.4 123 1025.32
STOCKS THERIQUE 300 1534.492 460347.6 127 1025.32
STOCKS REELS 298 1534.492 457278.616 127 1025.32
DIFFRENCE D'INVENTAIRE -2 1534.492 -3068.984 - -
TOTAL 1000 1534.492 1534492 250 1025.32
dons d'encre
Mt

200000

5555
205555

dons d'encre
Mt
50775
205555
256330
126114.36
130215.64
130215.64
-
256330
 Coût Production Compsition : (Plaque)
C 45 C 46
Elts
Qté CU Mt Qté
CHARGE DIRECT
FOURNITURE CONSOMMEES - - 1,220.00 -
CHARGE INDIRECT
SECTION /ATELIER COMPOSITE 20.00 940.90 18,818.00 40.00
COUT DE PRODUCTIONCOMPOSANTE - - 20,038.00 -
 C 46 C 47
CU Mt Qté CU Mt

- 3,025.00 - - 1,180.00

940.90 37,636.00 20.00 940.90 18,818.00

- 40,661.00 - - 19,998.00
Colonne1 Colonne2 C44 Colonne4 Colonne5
ELEMENTS Q CU MTS Q
CHARGES DIRECTS
LES ENCOURS - - 50213 -
RAMETTES 400 1534.492 613,796.80 € 100
D'encre 70 1025.32 71772.4 18
CHARGES iDIRECTS
atelier impression 60 1060.6 63636 10
dechets -70000 0.571428571 -40000 -70000
cout de production apres impression 759,418.20 €
fin de production 759,418.20 €
encours
 C45 Colonne7 Colonne8 C46 Colonne10
CU MTS Q CU MTS

- - - - -
1534.492 153449.2 200 1534.492 306898.4
1025.32 18455.76 35 1025.32 35886.2

1060.6 10606 50 1060.6 53030

0.142857143 -70000 -70000 0.285714286 -20000
112510.96 375814.6
56255.48
56255.48 375814.6
 Coût PRODUCTION; reliure
C 43 C 44
Elts
Qté CU Mt Qté CU Mt
charge directe
encours initial - - 125,695.00 - - 759,418.20
fournitures encours - - 9,204.00 - - 7,503.00
charge indirecte - - - - - -
section: ATELIER RELIUER 25 761.66 19,041.50 15 761.66 11,424.90
Coût d production reliure - - 153,940.50 - - 778,346.10
 C 45
Qté CU Mt

- - 56,255.48
- - 11,530.00
- - -
60 761.66 45,699.60
- - 113,485.08
 Coût de revient :
C 43 C 44
Elts
Qté CU Mt Qté CU
Coût de production apres reliure 153,940.50
frais de livraison 12 4,533.00 54,396.00 8 4,533.00
frais commercial 250 127.70 31,925.00 850 127.70
Coût DE REVIENT - - 240,261.50 - -
CHIFFRE D'AFFAIRE - - 250,000.00 - -
RESULTAT ANALYTIQUE - - 9,738.50 - -

Elements mantant
resultat ANALYTIQUE -63,416.60
difference d'inventaire 0
CHARGE NON INCORPORABLE 6000
MALI -3068.984
RESULTAT GLOBAL -72,485.58
C 44
Mt
778,346.10
36,264.00
108,545.00
923,155.10
850,000.00
-73,155.10