Designed by INEO

Equilibre financier (FDR et BFR) et Seuil de Rentabilité

Eléments de l'activité de l'entreprise :

Quantités

PU

Montant

Chiffre d'affaires :

510,000

Charges variables :

30,000
420,000

Marge sur coûts var.

30,000
3
90,000

Charges fixes :

82,500

Quantités

Amortissements

60,000

Chiffre d'affaires

17,000
34,000
51,000
68,000
85,000
102,000
119,000
136,000
153,000
170,000
187,000
204,000
221,000
238,000
255,000
272,000
289,000
306,000
323,000
340,000
357,000
374,000
391,000
408,000
425,000
442,000
459,000
476,000
493,000
510,000
527,000
544,000
561,000
578,000
595,000
612,000
629,000
646,000
663,000
680,000
697,000
714,000
731,000
748,000
765,000
782,000
799,000
816,000
833,000
850,000

Fixes hors amortis. (salaires, …)

20,000

Marge sur coûts variables

3,000
6,000
9,000
12,000
15,000
18,000
21,000
24,000
27,000
30,000
33,000
36,000
39,000
42,000
45,000
48,000
51,000
54,000
57,000
60,000
63,000
66,000
69,000
72,000
75,000
78,000
81,000
84,000
87,000
90,000
93,000
96,000
99,000
102,000
105,000
108,000
111,000
114,000
117,000
120,000
123,000
126,000
129,000
132,000
135,000
138,000
141,000
144,000
147,000
150,000

intérêts d'emprunts

2,500

Charges fixes

82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500
82,500

Total des charges

502,500

seuil rentabilité

27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500
27,500

Marge sur coûts variables

3,000
6,000
9,000
12,000
15,000
18,000
21,000
24,000
27,000
30,000
33,000
36,000
39,000
42,000
45,000
48,000
51,000
54,000
57,000
60,000
63,000
66,000
69,000
72,000
75,000
78,000
81,000
84,000
87,000
90,000
93,000
96,000
99,000
102,000
105,000
108,000
111,000
114,000
117,000
120,000
123,000
126,000
129,000
132,000
135,000
138,000
141,000
144,000
147,000
150,000

Résultat

30,000
0.25
7,500

Calcul du seuil de rentabilité :

Le seuil de rentablité est le montant du chiffre d'affaires qui permet de couvrir toutes les

charges (fixes et variables).

Fonds de roulement

-32,500

Trésorerie positive

0

Au seuil de rentabilité, le résultat est nul, et on a : charges fixes = marge sur coût variable

Besoin en fonds de roulement

0

Trésorerie négative

32,500

Quantités

Chiffre d'affaires

Seuil de rentabilité

27,500.00
467,500.00

Bilan de l'entreprise

ACTIF

PASSIF

Actif immobilisé

Capitaux propres

Immobilisations brutes

300,000

capital

Amortissements

60,000

réserves

Conditions d'exploitation

Immobilisations nettes

240,000

Résultat de l'exercice

7,500

Actif circulant

Dettes

Stock

0

Délais de règlement clients en j :

Créances clients

0

emprunt

Délais rotation des stocks :

dettes fournisseurs

0

Délais de règlement fourn en j :

Etat / TVA

0
0
Trésorerie négative
32,500

Taux de TVA applicable

Total

240,000

Total

240,000