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Charges opérationnelles et charges de structure

Charges opérationnelles et charges de structure. Processus 7 Chapitre 7. Les charges opérationnelles ou charges variables. Y. Y = aX. X. Les charges de structure ou charges fixes. Y. Y = F. X. Les charges semi-variables. Y. Y = aX + F. X.

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Charges opérationnelles et charges de structure

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  1. Charges opérationnelles et charges de structure Processus 7 Chapitre 7

  2. Les charges opérationnelles ou charges variables Y Y = aX X

  3. Les charges de structure ou charges fixes Y Y = F X

  4. Les charges semi-variables Y Y = aX + F X

  5. Etude de la variabilité des charges indirectes a = Σxiyi – nx’y’ Σ xi² - nx’² b = y’ – ax’

  6. Notion de marges sur coût variable MCV = tX Y Rt = tX – F (Prévision possible) Résultat F Rt = (p-a)xQ – F Ou Rt = Σ (pi-ai)*Qi - F X

  7. Limites du modèle concernant le comportement des charges de structure MCV = tX Y F X

  8. Limites du modèle concernant le comportement des charges opérationnelles

  9. Taux marge par activité

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