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METHODE TRADITIONNELLE

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METHODE TRADITIONNELLE - PowerPoint PPT Presentation


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METHODE TRADITIONNELLE. lien. PV H.T = D.S + F.C + F.G + B Ou PV ou CA = Coûts Directs Fixes + CD % + CD Variables + Coûts Indirects Fixes+ CI % + CI Variables SI X EST LE PRIX DE VENTE H.T LES FRAIS GENERAUX 12% DE x = 0.12 X LE BENEFICE 7 % DE X = 0.07 X

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Presentation Transcript
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PV H.T = D.S+ F.C + F.G + B

Ou

PV ou CA = Coûts Directs Fixes+ CD % + CD Variables + Coûts Indirects Fixes+ CI % + CI Variables

SI X EST LE PRIX DE VENTE H.T

LES FRAIS GENERAUX 12% DEx

= 0.12 X

LE BENEFICE 7 % DE X= 0.07 X

X= 84.25 €+ 8.43 €+ 0.12 X+ 0.07 X

slide4

X= 84.25 €+ 8.43 €+ 0.12 X+ 0.07 X

X = 92.68+ 0.19 X

X – 0.19 X = 92.68

X = 92.68/0.81 = 114.41 €

Ou

X = 92.68 x 1.23 = 114.41

PV = CD x COEFF

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