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6"3U > @ F j k . ~ I B Q 3# 6"= , 6U=b& : # : w gD $ "KK-#
b& =] ^ # . ?F '=, @ \f Ub& ) 6 - 6 U 6 BF 6" "/3
56"X F G 3
d" b > D "X 0-U& "=
" q X Z 2 6K? l 1 # l U: d" b 6K? Q
"g > "= , $ + BF @ B "c & `^ K K& 6-?z $ Z-^ + B eD b
5 6U= > f j k 6X ^
# @ X 6U=b '=, 6K? 6"= , yrX d" b 6K? Q ! 3=X d" b ? Q # .
5 6U=b > 4 : 6"G 3 2 ^H, C u ~ i C 6fU3 4 6gfD
@+
# : beX ,
^ ] _ 7 ] G*H:
@+]
' /5 DO 9 > ]
^ ]
] 5@4
] CO ' 1 CWB > ] C . C57 >:

C- &'` @
>
.3/ 6 9> ] _ '$a &9 7 YF. >
B K , & yrX K 1
5 +re3 K^ # ~ '\ B
L ! :z& # K y1 , 3& > v: # > U
D :
Z/3
%" ?A B K
> /3 # 6, | p b Z=, d" b 6K? Q
5 6`` , f > @ F
5d" b w UDC u 3, $ v & p X h x p"1 K B Q l # Z= [
5+B Q .
> Y"f 6="? y
5 v# '=, . A t 8 E
Bz& ) dG < # 6, | Bz&
B K 6, | , + K, yrX L d" b 6K? Q d & b i f
#
l e# $ w UDC u 3, 6 X # $ K& ) > /3 %" ?A w g Z" U
# j ! b I yreX + BF > ^ "c & "=, 6X ^ e3 6U=b& J "^ 7X
b: l e X 6"U" b 4A 0-U& "= % K& "q-& 6"= X i "f mH

dG < .
B Q l # p Z=, y I + ` + K X 56 fD > 4 + u $ 3,
5 +B Q
6K^ # "g +re3
fKg& ) Z/3
%" ?A
B~J =
L 6"
N DF $ 6# - d" b
> C U MG4
. A Y"f '=, d" b 6K? Q
&
u 3, # `3, : 6U=b& J "^ L F /T b =# L 1 5
5 2 4 > q 3 . 3u
i -Â
d" b&
) > q 3 0 -& $ 6s - d" b 6K? bL: s "6 + ,# 5 n ,6 5

X $ I U=b& Â '=, Sg7& "} # f& ) > # ] +re3 q 3&
j "K ? "U ~ B c ?C b ) > D "K d" b 6K? Q i f& ! "4A
5 + 4 n X - > "K +B 8 . ~ j + \ ,B #
@+]
^ ]e*'
@+]
9 > ] Q .2 F 2 F 2 >
'< ] b ] Y9 >c D$F
@+]
^ ] &'d ) ] f = 7
] 5@4
^] 'W ] @ . 9 F ] ) E<
*'iI
9>
] _ '$a ] _'.I9:d J 9 <

] C 3 c g> 7 F
>
] h 4 F 7 F*'- *'XH >
m ,A G D ZG ^ B ,X d" b 6K? Q Z 2 L
0b#
0$
b F /T L 1 5
"K? '= 1 I 6"="Ù& + `X +re3 eD p

" { -# '=, S= U @ BA J "^
Z 6" "X 6fg3# b
"X : # 3# b m , G D 6 G ^ B , b L m v
6"="Ù + ` t ~ @ BA J "^ ! cC I +re3 > q 3# d `& "1
5 6" 6K? t 1 & C
#A @ BA Z""f& 6X ^ 4 #
$ d" b 6K? Q , -&L ; ; : 9! 6 / .R ; 5
/a
. ,) 5
6
>D f @
"g 6U"< @ B $ , -& ) > D "K X + BF B #
=? '=, . j %=g I +re3 . Y"f 6"g"g > D8 B ,
5 > "K# N D # e3 Zq4 > K=f& t d" b u 3,
f X + BF d" b 6K? Q W L} J =
x ". Y . $ 1 5
/a
. ,) 5
=& p"=, ! b ! % # eD ZqO 6"= U d" b 6D f# "1 Z & 6 B

6="Ub G ? n ^
3"X > 1 C B # f# +B 0 = f1 d" b
+ BF , -& f t ! cC I 6=Kf# > 1 $ > 1 C =& > KK-# $H
5 %? 3 ^ $ 6` > f j k $
%=g & )
:e
# 0vb +re3 + B & L :
SA 5
/a
. ,) 5
) > D "K =& 01 X i f& d" b 6K? Q I %? 3 f j kC 6"="Ù& > D "X

G K =& Z""f& >Hbe t 6
64
G K '=, . $ , -&
4
& > f =& 6 U: ! cC 6#8H > f j k 3"X 6= U
^ $ 6 BF > - = f& ="= > D "K " $ 6^ { # '=, 0K:
:
i -Â > BF @ B Z""f& 0 - > ^ j 6=v# # 5 %? 3
X 6= U
+re3 X "3`& 6" A B @ c X 6= U I 6U= > "=
5 0 r& +
> # >C @ c
^]
] _ 7 ] G*H:
' /5 _ 'dH 9 > m 5@4
m D 5$ > 9 j E7 > ] kH' j F 7 l `
BJ =
# 6`= -# S
SU" b
6"-"G
dG <
# 6, q i "f d" b %? Q '=,

L d" b 6K? Q d &
X g > j 4o Sx
S= U > KF B
56"U" b >Hq- $ > KF 6"= , Z & > 3 H ?C 6"U" b > # =
>CJ o 5
> D "K
# #
YG
s,
#
bo 4
-D )
b &B
bo 4
u 3, # `3, : 6 X # h1 & S 1I 6"U" b 4A 0-U& G 3

l e dG < X pR K& p: =? i ? l D 6 "KR w UDF
5 > "K N DF
"=
"q- @ 3 6"=
6"U" b& G ^
G D 6 "`X i "f L
# 4 + BF i #
Xa
+,b
bo 4
& I f& ZG ^ bc $ 6X ^
5 G ^ t m # " =, 0-U& [ -U&
B ,>E6 5 XT : /a $ J =
>C
/R 1|.4
B , 6-?z > "/3& # @ S 2 f"Kg& =4 # 61 bX d" b 6K? Q !

IN DF 4 # d" b& 61
G ? 3# "4 # G U Sg & S 1 ^ U3X
h"=& b 5 K^ # 6 BF : e "-K& l e = 6U= p A X Y U =
L S= : 6^H t
> e + B # d" b + B ` B: 6 /$ J = > C /R 1|.
, > D "KX W y : I B
=? )
# # -D '=,
5p BA O '`Â O ! 6" :
> "K + B # d" b + B ` B: 6 /$ J = > C /R 1|.
W : I "=, YU
? , I ="7e& =g @H
# '=,
5 "K ? # A t d" b& , > D "KX > "K + B
\
^]
] _ 7 ] G*H:
' /5 _ 'dH 9 > m 5@4

@+]
p
^ ] n52 @
m D 5$ > 9 j E7 > ] kH' j F 7 l `

]
] P4EW o9 - F
F2 >
1
2
I !8 > X -4 d" b + B -W L D! 6 /$ J = > C /R 1|. N

I +B . 3uA iH ? > D j '=, m Ò !8 + B # # = pD1
i = - B _ 6 /D Y"Kg& ! %D
I "K 0& 1 $ 63"K B t
?
5 + -# 6U`X !8 "u # B Yf # d" b + B
d" b + B > X -O + B W B : $ ,( /$ J = > C /R 1|. B
+B
> " b > K $ # ? b 4 B
# `& ) 0& U X
m =
A . u > 3 -# %D
I "7e = 61 `3 . 3uA 0 -&
5 ="= ="q- > 1 `# 6 1 X 6u ] { A > 3 '=, N DF + B # d" b + B ` B' 9a /$ J = > C /R 1|. t
N DF + B W d" b + B ! : I 6=4 # Z-^ b +B N DF 6" :
5+ U 6 X $ N DF 6" b , 1H w 1 N DF 6" : , > D "KX
f& 6# + B d" b + B i f& B )
/$ J = > C /R 1|.
. ?F 6 Ub p '=, + BF df& 4 I 6" DF 6 Ub
f& d" b
5 >C O t & ) > f u '=, & I
>c
J =
> C H$ 9 ) B f g Q ;6
bc $ + "U -# > + ,
[ ` 6" > # = 6_ 6# 6K? T &
G 3 > X -4 m
6 G ^ 6"D " : 6 G ^ 6" # f&

$ 5 "=, YU # 6"K? Q 0 f1 6
f t B , Z 6 f3 > f1 6 G ^
"3 & ) 6#8H 6" > # = X +re3 + B B #X X f $ d" b 6K? Q T & 4
0 f1
f t
v# B , Z C 5 6U= 6G g 6"3"& > f j k $
$ > # = 6_ # B , 6"= , \k 6# 6K? f& $ m O
: +B Q
p h"=& b 5 f p= #
7 +re3 6 O d" b 6K? Q f&
L S= : 6" 6K? d" b 6K? Q X 6^ U
.H C pX e
Lm
4 6 >c
6"
6K?
J =
> C H$ m
m* G
m* G B 1 < *
d" b 6K? Q
pKe p
6f=
{ A > D "K & 6f= > D "K d" b 6K? Q i f& B ,X i f sH:
`
" W >B
X $ SG 3 ! > q 3 6U=b X I6"# ]
> X -O
:
6"# ] > X -O
6" 6K?
+ 6 y B K UD ! K
5 6"# ] > X -O B , '=, , - > @ F > ? "+re3 = : 6 G ^
56"K?
i ^ A 6" 6K? m 3 & beX i ^ A d" b 6K? Q m 3 &

3# : Yf
$
& C
beX 6K? Q K& L m v# S="Ù& S="= s \ X '=, 6X ^
> B F v# I "u U
beX > fU3 > B F d" b
K
beX /& > fU3

6U=b : # { -# '=, S="=
5 6" ZG f $ =- . 3u l U
i -Â
N DF > 4
I 6"f"Kg& 6 /D 6? B d" b 6K? Q I n U K,
1 :8 5B L `
6 >c J =
6"
> C H$ U| X2 m* G B 1 < * BU| Xa m* G K

d" b 6K? Q
6K?
.H C p
e& +re3 = 6"

. R " +re3 $ 6"= B . R 6"
+re3 $ 6 BF > I ! 3G
I +re3 H#
6"# bO > _ I ! v -
f& &
" '=, 6"#
f& & 6 "Kg K& 6 "
6" : Zb 5 6 B ` ^C >e3 5 " + BF 6 4 +re3 eD
f $ > # = 6" : Zb
X \
f $ ># =
5 6 U3 6U=b
5> "=
f1
f B , Z 0
5 "=, YU # 6"K? Q f1
6"= U 6"x > D "K X Z 2

: I H 1 4 > "= , ,
'=,
& yA 6^B v: S
5 > 3 -#
f1
f B , Z C
5 "=, YU # 6"K? Q
) > "=
, f J ?o
'=,
& ) +re3 + B \&
5 f t
# -#
f B , 0 #
Kf O S X Z 2 6"x
6"= U > D "K i -& S 1
'=, @ \ @ f $ 3# +B U ?H
b 4 Kf - $ ^ #
6^B ^ S 1 > f j k
ZbO
zK3 = 6
yA
Sè
># =
6"=Kf -
# f& ) > # =
> D "K d` & ) > # =
> D "K d` &
G D & y m e X 6" 6K? 6"="Ù& yrX d" b 6K? Q # f&
5 f1 6 "f 6" + `X b: +re3
~ i f& ) e3 p
6 "f X \ X
"_
^ +re3
5 # 6" b
> D "K
6" :
># =
I 6"f"Kg& 6 /D 6? B d" b 6K? Q I n U K,

B}
;# Y . . ,6 8)
J =
1 :8 5B L `
>C fU3 "= % K& J "fX ? ? d" b 6K? Q Z 2
e3 6 "KR
q4 d=
# >e3 " $ d" b 6K? Q '=, B ,C b
5 C i n X Y"f . 2 D : @ ? I pX i f&
G ? 3# "4 # tB , l e > "/3& # @ S d" b 6K? Q !
+ BF "=,
& ) > # = B `# # i
`# S 15 N DF 4 # d" b& 61
7 # = "= + BF B # '=, i f 15 6U= UG < X i "f= 2 -# d= $
"D + BF 6X ^
J "f 6"= , i = 'g? + BF > f "c & "g
'=, , %? 3 3 01 & 6g c . @ BA +@ U: '=, ZbO X [ a -
5 + B 2 # f&
LJ =
> C ;# Y . . ,6 8)
i k 6 B +B
Uu X d" b 6K? Q 6"srX 6 B ` ^C + 4 = "= + BF l 3 ^

5 6X ^ Z"/3 "g dG <
> -# S^ X e ! S7K3 X f1 "= + BF '=, l 3 ^C ` f ! % C
5 p3# +B U ?C p&B 1X @ ? d" b %? Q # ! & . ? ) + BF
g H# : 4
p"1 a\ &
Z"=BF Z"/3 3 ! b ! %
5 6"K? 6 @ - i U# Y"Kg& '=, & d" b '=, 6X ^ 1I 6" - 6g='!
Y U n X 4
B ` ^C Z"/3 $ " _
! %
5 4 . Y"f
'=, B f 6"="= 6"=f j @db %? 6"K? d" b 8 Z\ ! # XC
> D "K t m ? '=, \ B f
", D
`# 61 # > D "K m Kf ?
5 6K? 3 + ` X %? 3 ^ $ + "U - 6 _
\
^]
^, 1 G '
) E< *'iI 9>
] &'d ) ] '= I _ F ] V B9 D 5 < o B U
K
5
5
5
5
5
] h 4 F 7 F*'- *'XH >

] C@- = o 7 >
1
2
b=
> J = Bfg
XC pD 3 r& d" b
d" b 6K? Q l # ! YX - K $ 31 , f
% g $ j w gD . ?
3vK# $ "Ù # @SeX d" b 6? B #
L6"
4 b=
@ K,A 6, | L yrX 6U=b
PCG
> J = J # B < T Q ;6
? g .
BJ = 4
H p 6U=b& p
@Sc
3# ! b ^ `3
5 # `3 X 6f=
5 -O #8 I { I Y"Kg f4 L S 6=f -# 6"-"G > "

I 63" # N D 6=4 # 6
# Y= & ) @ K,A 6, | L y '=, U z 4 1
{ 6
# Y= & ) I 6 6", 3u 6-?z 6 X & 6=`# Z-fX I 6U"< X
3`= 6#8H 4
> "=
" 6 y 3, I > #
6# I > q 3# 3
5 N DF
N 3# Z-^ = ) @ K,A 6, | y '=, 6U=b . D ! b U
#
5 N DF 4 # # 6=4 # mH #
d" b l | pD '=, 6U=b
5 w - $ > # ]
? 0"- = S-D U
=-
B ,F 6
z B b=
>4
\ > fU3 6, q 6f=
@ e 6"= , 6 X 3# 6fU3 d ` Zq4 , # B ` ^ i U# pD '=, .

6U=b& I N DF 6U=b& I @ e 6U=b& d" b& + , N 3# b I "K 6"= , 6
5 4 6U=b& ? p b
5 p ! F .G . 6 : 6 b =# s ,>E6 5 b =
5 p ! F .G . 6 : s " ' 9a b =# . "0 ,>E6 5 b =
y
8
>
>
C.Prochon ,Comptabilit Analytique ( TQG3) , paris , dition foucher , 1982 P 11

V e*9 < _ F U ^ ] g ; KJ. ] k -q 9 > ] 'O J. ] 5 5
6 /- ] D X F@ F
- Abdallah Boughaba .Comptabilit Analytique , Alger ,Berti dition , P 8 , 1994
^]
] @ . 6 7: E _ :*> ] 'O J. ] 5 5
45 '@ ] g 29 C57 >
2
3
L6U=b
? d & $ YK? # h"=& b
be $
6 F .T H$ / * 6 1| B 1 8=7
6U=b
N DF 6U=b&
?
6U=b&
N DF
>q3 =
6, K
!
N 3
SG 3
@ e 6U=b&
@ e 6U=b&
B =
6= -
!
B
@ e 9
B =
@ K,
N DF @ K,
8
@ K,
SOURCE : C.Prochon ,Comptabilit Analytique ( TQG3) , P 12
J = : b "0# B f g Q ;6
> , | $ d" b u 3, "
d" b d"3`& % K X `f
> D "X % K&
" " -& . ~ j I 3" # ( 3# : 6", 1 6"-"G
d" b ZG ^ B , 0-"& 6, K 6q 3 > 4 d" b& J "^ 0-"& d" b
5m ,A G D
63" # Y"f .
3# : d" b u 3, % K w R ? + , 3
? # v: X _ d" b %? Q rq= # K I + " # > # = # 1
# I > # = # b ^ : '=, m `= A #
Y"f % K =
L d" b u 3, % K& $ i -& ) ?A t
Q,P J = J "0#4
"KR %-4 d" b P C N 6K? = TR g d3u

6b= -# G \X L Z^ -O
6b= -# i8 B # L Z^ -O
> # L Z^ -O
# - d `# L Z^ -O
i ? %G L Z^ -O
6" # d `# L Z^ -O
6U= d `# L Z^ -O
> :H F > D z > `` L Z^ -O
mH7 ?F N d" b& L Z^ -O
S ] g"Q # 2 ^H, $ 6-?z = 6" ] > f1 + , # '=, d"3`
if
$ d" b "= -O . : 0
6
I 6" # > -?z# I @H , I ! B #
5 6-?z = 6"=
> f1 X Z 2 ) d" b 6K? Q
B b o Q,P J "0 4
dG < # 6U"< : B d" b `3, J ? '=, d"3`
$ d" b K&
L dG < Z"-f& %-4 d" b Z-f3& p"=, I 6U"< : d" b& . ~ 6-?z
5@ e
@ K, L
6U"<
56", 3` 6-?z $ N DF @ K, L N DF 6U"<
5 8 @ K, L 8 6U"<
5 + BF @ K, L + BF 6U"<
5
@ K, L 6" 6U"<
6"= , - { 4 '=, 6U"< bX 6u ] d" b 61 # Z"-f
.
5 > " z5 C/+: tEM
! ' -:I
C- r9s
p! ' ;
Abdallah Boughaba .Comptabilit Analytique , Alger ,Berti dition , P 12 , 1994
1
2
B ' "6 $
1|. Q,P J = J "0#4
L J ?A
+ c K# p=" Z
%-4 Z-f3 1 N 3 X R K& J ? '=, 3 d" b K&

?
4
3# hk ) @ K,A S L + c K# d" b&
5 6" A B
v# 6g"? 6_ # ! B p U=b&
yA 6g"? 6_ # B X 6U=b ? '=, 6= @ K,A S L + c K 0 d" b&
L d"3`
.
I 6" d ` v# N 3# # v: hk
5 3# b 6U=b ? -4 o
5 d" b > -# X j d" b u 3, 6K^ # o
B ' 9a s
1|. Q,P J = J "0#4
X d" b Z-f3 1 N DF Zq4 07 X 6U=b 0"7& J ? '=, 3 % K Z

'fK& y I e3 Zq} 07 X , | $ 07 & C ) d" b vW L 6 X d" b&
5 > :H F v# e3 { -# 07 X 07 & C 5 N D ZGH { B 4 $ 6 X
p&B X 1 I e3 Zq4 07 X , | $ 07 & ) d" b vW L +07 # d" b&
5 6" A B
v# p`f3X hf3&
I +07
6 X v d" b =? X ) d" b vW L +07 # pKc d" b&
5 6D "` d `# v# 07 # @
X @ # ! b & S 1
5 "K ? $ 6s - 6 B B "= J ? % K # l 3
.
B ")
b ,P d( Q,P J = J "0#4
L
"1 "^ ) 6/= K& K
%-4 d" b K&
^ ) d" b S 6"K? 6"x d" b X ' -& L 6"f"fO d" b
5? ="q-& X H 1
fK-# Z"f& I 6 " d" b
6fK- d" b : ' -& L 6 f d" b
d" b '=, > 1 C '=, . X n ? ? . 2 63" # , ^ %-4
5 a"` > ^ j k $ ="= X , -& ) 6"f"fO
Henri Culmann . La comptabilit Analytique , Alger , Cinquime di, 1993, Editions Bouchene, P 32
4` /<
' 1
9]C
N iI Gv g#$
61 s
' 1<
52' X
< C- A
d1 ]Y
@I
B $ 1 $ 1|. Q,P J = J "0# 4

# # { - + c K# gX b ) d" b =& S L6X ^ = 6=X f d" b
# c K# 0r& r & ) d" b =& S { + K X I6 BF 6g='=, . e "g - N DF Z-fX + c K
6U=b& Hv# 563" # 6"3#8 + 1 mH
5 K^ ! N DF
{ -# hc 6X ^ 6g=? f& C d" b& S L6X ^ = 6=X f 0 d" b
C N DF $ 6# - 64 - d" b& Hv# 5 3, z-# 0
3" # B
5 K^ ! N DF '=, . e "g 4 b=
> J = : 9 =) B
g Q ;6
D "# ! T C
b d" b 6K? Q $ d" b -O + , ^ 6# 6K? &
d" b& '=, m `= > 07 K 6# 6K? l \ #A %=g& ! f1
f"Kg&
L S 6U=b ? d" b = > D b# H X ""
b p"=, B ` ^ + #
X Z-f3& 6#
= X 3
6K? d" b 6K? Q X 6: e @ K,A S L 6 F .T K
#A Y=
6# 6K? $ - =K U3X d" b $ +

5 6=# " d `# v# 6-?z = S "Kg e3 X 6f=
: Z"fX q-& 6# 6K? $ q- , d= x =K d" b $ +
L \ & +0 A t Z"^
5 6b= - B '=, w U
5 > :H F > `` '=, w U
5 > D z > `` , 6 3 w U
^]
4`
L -^
Q @ K, 5
@ K,A
Q @ K, 5
# 7u
o
o
o
4` V , G ' U ] D X F @1 F
]'xW ] *9F/ R ] @ . 9 F .m 7 /W
w> m ]F 2 9:I
] ' / 7 E5 y@ 9 > ] CI 8 KJ. ] ' 1
B ' 6 /)< ] _ F7 Y> > '` I
1
2
3
6^H,
-" yA # 6 B , 0 & ) 6"K? @ K,A S B 6 +l F .T K
v# 6-?z =
>07&
L S= #
B
"= 1 6-?z
6K? Q @ K, -4
6"1 F @ K,A 6#
\& {
6K? Q + B hk yA 6-?z = B e3 #
5 mH7 ?C N @ K,A o
e3 X 6^H, [ " b mH7 ?C X 6f= # @ K, o
5555 6"G 3v ?F > D z > `` I 6 - i ?
= ? D : ) 6 /3 @ K,A =& S B j ]a F .T K
L S= # \ & mH7 ?C . <
5] m J + o
5 l e %4 u + o
33b 6U=b ? d" b = 6Hv > D b X ""
X
6K? @ K, d" b 6K? Q @ K, L 6" 6^H %-4 d" b
56= 0 @ K,A
J = W ,P N
L $ , - pDA5 d" b %? Q p & ) "
# 3 = 6U=b J "^
56"
f B ,
5! 6U=b&
5> q 3 0 -&
5n X A
5n X A "gk
5 d" b 6X ^
5> f jk
0 d" b& + c K# d" b& d" b = u 3, '=, e& 6q 3# + 4
! .
#
t
$
& ) d" b u 3, S # I p-UD n g
m* - I + c K
5 0 ! B \ X i I d" b u 3, " P N DF " Z
V 6U=b
C.C.Raulet , Comptabilit Analytique et Contrle de gestion, paris, Edition ,dunod,1982 P 22
L S 6U=b J "f i -& ) w g Z D m* -
'=, 6X
= J =
B < T Q ;6
B
; G )K
+ c K 0 + c K 6"=: 6=# : 6U`X =" '=, d" b -4 $ w g t

&
N 3
+ c K# + c K d" b D : j1 I > "K=g > 3 6U=b& ?
56"=b 6f g $ + c K 0 d" b
d": 3 n g m z- 1
B 7 6 +l J = 8 I N
L S 6"=b 6f g $ + c K 0 d" b " w
5 # > 3 = # e " 6f
5dG < = # e " 6f
5 6-D q i -Â 6f
+ c K 0 d" b
" '=,
& B 8) : * "
8)
RZ !
R
R
R
5G
L $ 6=v >H# 6g? X > 3

5+ cK
>,?B ,
5 cK
> , ? 6 "^
555 6= - B 6 "^ 6" :
'=, 6U=b
"4 6fX - 6f g= 3"- & BJ o
8)
> , ? B , " >H# # 6g? X dG < ` > c d=

5 555 m B , I 6= - B
: # a -& "4 "=
: # 6f gX : ' -& B ,9 s 6 - ,1T
4W
A
I
4'
%-4 D q Z-f 5 6-D q # i -^ + , 6-?z Z"-f X "=
> q 3 '=, 8 & K^ + c K 0 @ K,A p"1 "4 6"K? + 4 i -^ # Z-^

C. C Raulet
C.C.Raulet , Comptabilit Analytique et Contrle de gestion, paris, Edition ,dunod,1982 P 29
d" b W 4 $ > "K=g > 3

+ c K# + c K d" b " Z "4
Y1 =" X > 3 '=, l8 & 6-D q i -Â $ 6_ # 6=4 + c K 0
5
> 4
B ,9 s 6 - ,1T
\k 6-D q # i -^
e>G q/ )
6-?z Z"-f& 6"= , ! B ,9 s ) - ,1G R ,>E6
, # 4G
4 { # I = B dG < % e& { # : "1 8

"3` 4 #
q4
6-?z Z-f&
: # ^HgD 5 d" b "= 6"= , $ 2 ) > # =
6"= , $ , #A 5 6" z-# : # X 6U=b& : # & ) 6-D q i -Â
5 6X ^
L 6-D q i -Â # , D 6-?z Z-f& # ,
B # R eD J "^
b ) i -Â S L 6"-"G 6-D q i -Â
5 N 3 6U=b + c K# @ K,
$ Z -& N 3 X + c K# 6^H, [ " ) : S L 6 D v 6-D q i -Â
5 +0 A t [ @ K, 1 6"-G i -Â eD Y"f
i -^ @ K, " X a -& ) + 4
+4 B8
: P
I 4W
5 > 3 6U=b&
{ i -^
@ K, " : X @ K,A " $ + g Z ! m f b d
mH #
!A 6 fD 6" : > 4 X , 3& '=,
> 4
S > 3
:
6=be t 4 !1 5 D "4 6X f # +0v: > 4 ! b 6=be# n g
+4 "
, + 4 : K& { # 61 # > 4 X d" b 6^H 6"G `4 6? B mH # Z
L f R i ? b I 63" # > 1 $ pU" b& # Z-^ $
5 6"D "K 6f g
5 K& F # # 6f R
$ 6"3#8 > 1 mH
K
> 4 B , d" b X 6^H Z & B 9
j 6U= > D "K X #
6U= > U= f3 : "vW X "X Z?

5+
+ 4 @ K,A X "g K? 3&
L 6"
L "4
; K
6^H X 'g B # a 8) )
XY
r=
X2
Y2
K& F # # B
+ 4 BX
Z-f . `# B Y
4 4
L 6"
#% ^
[)
+4
,+ 4
-4 X
6"f"f4
5 Z-f 1
, + 4 ! b& Sb
+ 4 \k ! % # ,
3 \ ) > # ] f S b V Sg & !
5 Z-f eD 6K^ a -& !
5 6U=b l # 3"X "1 i -Â # @ K,A X n -
5 Z-f eD > "
5 z- X 6 Kf# m `& + B 3#
? =# V # [ ! b !
5 6 GH# 6g"-X ! b& !
%-4 6K& # + c K 0 @ K,A " 6"= , X B - ,1T Y . 7 6 +l F .T p ! # 4'

5
Dv
A 8
L =4 # $ dG < %-4 K"& & Z
"KR
%;-;4 @ ;K,A ;# + c K 0 @ K,A d"3`& +B , p H # Z B T p ! K

a"& U# m ? Y R , U"< %-4 @ K, d3` 6# 6K? @ K, "KR
5 + , - 6"-"G i -Â # Z-^ b @ K,A 6 "^ 8
;4 6"-"G i -Â # b @ K,A 6 "^ 6=4 t . L Z 9 g p !
I 6"-;"G i -Â '=, + , - i -Â @ K, 8 & Z X > q 3 '=, =" V> "= , + X i "f %=g I + , - i -Â X > # = mB K& 3 ! b ! ^
A. Cibert , Comptabilit Analytique de gestion , paris ,dition dunod , Quatrime Edition 1986 P38
6 4 $ iH,F 6"& # = # X > 1 U` > X -4 >CB

rq= ^ 6"X -4
5 "^ -4 6 r-# f & >CB K B &
Y;Kg31 i -;Â X mB K& B i , 6" I " i # ! bD 8 X i "f 3,
; 8 6f R YKgD 6"
t $ i -Â X mB K& B 6"
8 3 8 6f R
5 mB K
;K"& & + , -; i -Â > # ] : # %"& & 6f g t Y1 Z L ! " p !
6"=
-& 6"-"G + , - i -Â # p"= # '=, m A Z-f @ K, l8 & " 8 3&
5 6"-"G i -Â '=, "=: + , - i -Â @ K, 8 & 6"= , Z & !
6; 4 $
-;& 6^ X @ K,A @
-# K & 6f g t . 2 L </ 6 p !
+ , -; i -;Â ;X mB K 6 -& %=g I+ , - i -Â X "1 > # ] mB K&
# ;X > 1 U`; >CB ;
U ? D :j : D "4 rq= I6 - 6"= , b -&
5 >CB K Z"^ B F 6"& # =
; 6"-"G i -ô D v 8 "# | X B , - ,1T F .G 8 I 4/
Z-f l | 6 -fX
+ 4 6U=b& B Z U ? " e
> 4 B , 6" :
';=, + c K 0 @ K,A " p"= , Z & # pX 6u ]
> 4 B , '=, S-"G
5 3# bX 6u ]
> 4 B ,$
+ 4 6U=b& \X > q 3
L
be
$ j ? S= "1
,9 s 6 - ,1T
;$ J = W ,P 8=
c K# h"`k
Ld" b&
>q3
> "K=g
"= : #
;"
+ c K# @ K,
i -^
> # ] mB K&
8&
0 @ K,
+ c K#
Jacques Margerin , Grard Ausset , Comptabilit Analytique, , 1988, Paris , p 125
$ ; "KR %-4 6=q- @ K,A X @ X 6"=b 6U=b -} Y= & ) 4

H
K ,C X A # I6# 6K?
L S= :
v "
" J = W ,( )
; 8=
Q,P F .G
6= b# @ K,
N #B 6=X ^ 0 @ K,
' )/ $ 1 F .G
7 ) +l F .G
7 ) F .G
m
8
d" b&
@ e
d" b&
N DF
ND
z>
d" b&
8
8&
z>
W
ND
8&
" J =
p
>
v "
ZG B B
Source : P. MEVELLEC, op.cit, P. 538

P. MEVELLEC, outils de gestion: la pertinence retrouve, ditions comptables Malesherbes, Paris, 1991,P538
>q3
; : >
# 0K: Zq4 B
X #A Y= & j h A X @ K,o f 8 '=, b& &

6U=b ? , 6 z- 6 _ 6X u
%;=g ;# K 3"X + c K 0 @ K,A " 8 & 3, I> X -O 6= R 6f R &
h;x ; "1 > ;^ j k
# Z2 q 3# 6U=b& ? '=, . > -?z 0-#
5d" b l | -4 K^ ?A > "K

J ;? B 6X ` Sè f
> 4 " \x >C O # 0v: $
56q 3 > 4 '=, + c K 0 d" b u 3, " Z"=?
+ c K 0 d" b Z/ # !A "K ? $ 6f g t '=, B ,C {
i,
! pDr;c # IN DF Zq4 # "-b, 07 & + 4 = 6 X v 6U=b 56 X d" b& S
!b !
\ # " pD : 5{ A + 1 # X X # 6q 3 + 4 "X ?
+07 d" b 6f R I6-?z 6q" D B B & 4 + 4 = 6"=b 6U=b # '=, "K ?
5 K&
!A I6-;?z $ 6 B `; ^C +@ ;Ub Y"f $ 6f g t '=, B ,C {
i,
; X ; A ! B c
c # -UD 'fK& > q 3 '=, ) 6 X v d" b
%K-; ;[ 56=R
# 6=7 - 6^ g 61 # b C X 5 e3 { -# K ,C
56 X v d" b = Hf " 6f R > <
J = N B f g Q ;6
; K& ; d" b !1 X I d" b = SG _ " '=, w g t
&
d" b # pX Y=
@ _ C C e3 !1 V e3 { - R K& C
L 3# : D d" b " 6"G w R + , 3 5 6q" 3
S^ K @ _ 4 $I
5 !I
G _ 6 # 0 - # 6 ? d" b "Uk =? Y1 6-1 3 = O t F IT7 K, !B B
55 ! I
I G _ I6 B Im A @ _ I6"="= 6K? I0"- 6K^ # > "3f& I ! , B B u D
1
2
B $ g J = f|
;bU "
%- 3 GANTT.H } 6f g
< $ \U B
6q 3 > 4 " X 6f g t S\f& "4 I1951 63? j I = S = Z"/3 =
6 # 6f R S X 5Hf " # f1 6 X v d" b # [ ZGH f X
56"=b d" b 6f g
d `; Z"-;f& '=, i f& I 6U=b ? -O 6f R y '=, 6f g t 1 ,
5 6q 3 > 4 # %? 3 X 6 X v d ` " Z " I 6 X d `# +07 # d `#

6; X v @ ;K,A X ""
K# 6U=b -O
_ # $ 6f g t
&B
; G )
@ ;K,A 61 ; F X > q 3 '=, p=" 6 X v @ K,A # 7 f

+07
i ;? Y R , + 4 6U=b& '=, N DF > -# > K=f& 0r& @ 7
. 2 I+07
-;4 Z ; p3# B e3 '=, S= U e3
Hf " # #
p Z & 3 Hf " # # $ 6 X v @ K,A \X "DHf, 6= 6 X v @ K,A
e3 { - @ K,A " X
+ 4 6U=b& > K 4H +07 @ K,A #
5 6f g t $ 6=7 - @ K,A K# i ? X
L Hf " # # e3 i q4rX 6f= # >C 4 H i # ! bD f"Kg& 3,
; ; -# ! b l > i 6" U { -# ! L B e3 S= U e3
6;f R G D # fX g& w 1 6 O t , 3 C 6"=: 6U`X 6 X v @ K,A " T
56-D q i -Â
6; O t ; $ I > l > i 6" U { -# L B e3 > S= U e3
@ ;K,A # f1 @
pD1 6f g t [ fKR I B , beX ^ R
-& 6-?z
6;U=b& 6;" U e;3 hfD @ K,r:
@ _ 6 X v @ K,A X w U 6 X v
56 gK
5
I> I G _ w 1A B 6U=b
It :j YK? # IT7 K, !B B
5 YX ? # m 4 S=, 5B
YX ? # u D ! , B B
? -4 6"q 3# 6"="= 6K? I S "K -4 I Z? f=X X ! "U?
1
2
3
4
6; O t ; $ I < l > i 6;" U { -# L B e3 < S= U e3

w U 6 B 6 X v @ K,A # : 6 X @ K, " Z "1 6 B 6" DF 2 ^ ^ 1 6-?z
5 6" U e3 +B 8 aX v 3"X
;# p4 R e3 +B 8 aX 6 4 $ 6q" 3
w U 61 X w U =& 6_ # Z
t
K# Y"Kg& @
# 6U=b ? '=, 0r 6 "^ v j I e3 hfD 6 4 $ 6q" 3
L S= : 6f g t Y1 > q 3 6U=b& ? -4 Z 6f g
5 7 ) : ) X -! 7 6 *T b 3 7 6 / 6 b 3 G 7 ) b 3
O ) 8 ,6 F + ) 7 ) +l F .G G 7 ) b 3 9| . c ' 9a b 3
4 9| .
F .G O) 8 ,6 F
+ 6 p !
c $g
F .G h 6 ' 9a b 3 9| .
7 6 +l J =
c b=
5 9| .
>
c $g p!
B: ,
" '=, > ? b D p !A I B
e3 Zq4 6"U": n g be# m
5 '=, X d" b
pK;c d" b& B 6 4 $ u ` +07 d" b 6 X v d" b X Ù 6X u
5+07 #
5 6"f"fO 6U=b , d= k 6" B # I> q 3# 6"G 3 > D 6 "^
B: $ a
6 X v d" b '=, e3 { -# 07& @ 7
6" DF # A i /D hx "1 "K ?
6; 4 $ I6-;?z X 64 6^ g= # b mH7 ?C i , K& ) 6 gK 6U=b&
Y;"f 6 4 $ I6"3K # 7 - 0 @ _ , m8 3 & ! 6-?z '=, =]
?
a;X ;3 %- Hf " 6f R I64 6^ g t
8 6q" D + 1 6-?z
6" U +B 8
L YX ?
# ! , BB u D
K
K
K
; %;=g f"Kg& !A
5 "=, ` 6q" 3 Z""f
f 0"!b
6 " d" b A + g] &

6-?z
B B e3 { -#
L + 6 J =
5
6f g # 6 GH# v: & 6"b #A > -?z $ > g& 6f g t > <
) > cz B 6-?z = B ` ^C 0""= $ 2C ? "4 # 6" F
X Ù K# '=,
& I6# , 6U`X 0"- 6X ^ "g >C | $ + BF # -&
Y= 0`f { = > f j k "= $ +0 A t B , +07 6 X v d" b
e3 Zq} 6f= d" b =? 6 X # 6"D b# mH # 0"- 6" 1 6K^ # e3 + UX
L m _ Y1 6f g t 0? / I ="=
+ 6 J =
j s " W ,P 1 <
% ,"
%
6
XXX
XXX
XXX
XXX
XXX
:9
m ,A Z^
+07 d" b
+07 6U=b '=, # [
6 X v d" b
6q" 3
% g B , #L `
; q/ )
i ;? +07 ; 6; X v d" b X Ù
6f g t [ S-"G K !
6;U=b ';=, # [ -4 "= $ + c K# 0 i + c K# D : @ ? +07 d" b
;s X =? =bc 6f g t 1 , ^ ImB 6gfD B $
+07
#@
K ,C X r& ) + g +07 d" b 6f R 6g"-K +07 d" b 6f R
@ ;K,A X . & + c K 6 X v @ K,A $ v
# [ -4 "= $ 6 X v d" b
56u ] 6 X v
Dubrelle Louis &Jourdain Didier , "Comptabilit analytique de gestion", Dunod, Paris, 2000, P 223.
$ g + 6 F .T B2 G
; & ! b ) > f "= > @ '=, z& @ K,A # # l D 6K-D !
=? '=, 0r $ Z -& # , + , 3 IN DF Zq} R K& 6 B 6K-3 X :
6; B 4 6"U": Z U S="Ù& beX @ K,A =& 6? B rq= I@ K,A
";gk 6;| X $ > # = =& mH7 ?
"1 Zb # b = N DF Zq} K& C
L d" b # "-"G , D E I63" # . < > ? "? %-4 N DF
07 & e3 Zq} 6gK& d" b S 6"="7e d" b X . & B + 6 J = K
5 5555 6^ g I@ Ii8 = 6" A B : e3 { -# %-4 0`f
A $ , |$
;
; # 4 6 X > q 3 # + 4 = +07 6U=b ! b& ! /D U
L s +07 d" b # , D B 6"D b#
p3, e3 { -# # B R 07 & ) @ K,A S B > " 6 + 6 F .T K
I5555 m ; ,A Z;^ I6, K 6q 3 6" b I
>,? B
# 6# - 6" b X
+ 4 = +07 @ K,A v X I J5 6"g 6 B # bc $ 3, 0K b
5 + g # 6" : v 07 # # , J
0; beX e3 { - 6gK& @ K,A =& S B > " ) + + 6 F .T K
e3 07& 6 B # ^ @ K,A 07& 6 B ! b& ! # 4 & I? 3& 0 Sg
i ;, K? , K %=g
>C O X $ e3 6 B B # '=, z j Ib
6", D 0"- @ ? B & ^ 6 B , 0 K? 3 6 B , 6", # K? 3 1 I%? 3
+@ ;U: 6 B
6D "` ~ 6 3
# ^ "4 # 6# - > " q > v ?C
555 m 6X
Zq} 6f= # -" 6-?z B X 6gK& 6"=b"[ d" b X . & B $ g J = K
;G 1 IH ; C I#r I F @ K, =v# # E I0`f { $ 6 X ! b& e3
5 5555 > K& I 6 f %G \ I f
# 4 e3 { -# 8 3, g { '=, N # beX "1 0"7
%=g
e3 # { - %-4 ~ 6f= @ K,A u 3, > v ?C +B 8 %=g
Grard Melyon, Comptabilit Analytique, Bral, 2 d, Paris, 2001, p 136.
d" b
# , D : E d" b
#l3
$ +07 # + 4 6U=b& ! b& I j

L 6Xv
! ;: # 6= R > U + f -# ! b& @ K,A t ! E B ,6 $ g F .T K
6-;?z ;: " $ 6
> 0"7& 3 D : j C "1 0"7 C e3 { -#
5 g { X d` N # beX 07 "q"& ?
$ ;D "4 ; ^ + f -# 0 @ K,A t ! b& B ,) + $ g F .T K
N ; DF { -; ; 07& K& X N DF 6" bX K& & C 07 & C y C 0`f {
d`; & @ ;K,A =& 4
Bz # 4 e3 { -# m u 3 1 I e3
5 ~ 6D f# # 4 6D # & y C fX -: N X
$ # ? Z 6f"^B > # = # 6-?z = 1 6"U"b t ~ d" b "= 6_ # !
6;K": $
& ) u 3 6" DF > - # { -# b 6"? -O 6? B 6|
d" ;b X ' -&
3"X Y U % ` d" b # u 3, 3 ! b& D "4r1 I6" DF
6K 7 Uu %-4 +07 # 6 X
K K& Z "= A +07 # pKc 6 X pKe
+07 ; ;u 3 6;, j v# 6 X v u 3 6, | . \ X v @ _ Ù
S`;e f
6"
6 _ >CB
6"D "K i ? '=, C g i ? X
d" ;b u 3, =? K\ 6"G `4 6 B ` ^ 6"3f& > ? X i "f b I%? =
p;" S; 3& ; l 3 %-4 K K& d" b K & [H # b Nj B ,X
5 p`G ` d` &
; nG B 9
;# p; + ;, $ 6f g t Y1 u 3, % K& d" b -4 6"s /&
d" ;b ; & ) > q 3 '=, +07 d" b " Z "} 0"- $ > # ?C
{ ;# +07 ; d" ;b '=, F # [ I6f g t %-4 + c K 6"f"fO
6;"f"fO p; U=bX ! Z""f /D 6"f"fO n X A p3# 6 X v d" b 6"g7& $ p s -#
6;#B ^ + B +
t 6 X v d" b& # @ f3& ) 6" F d" b 6f R b,
5 6" O + = n X A Z\& X + # ! B 6 4 $
;# 6f g t $ 6 ? 6U= >C O > D f# 6"=Kf - > f > "D b# !

mB 6gfD +07 6U=b '=, # [ m ,A Z^ > f& B X "= $ Y + ^
> j ;"4 ;3 > j > -;?z = 6K-3 X + 4 '=, 3# b i e3= @ ?
d;= 6;? B
="Ù& b d" b
6K-3 X : I+B
>q3
. ;< w -;= 6;" O > "g
l
X d" b m ,A Z^ $ 6 ^ > 07
B ;
;? I6, K > 4 I "K ? $ UC +B X > 07 ^ & 6-?z
5 6-?z eD d" b =? '=, + z > "g # j 0 I6" A
L'=, 2H"= $ S-"G beX 6f g t
&
[H # 6-?z Yf ) 6"
S 6 B B 6K , p &
L </ - b) 5
#
6 X v d" b # b X Sg7 F aX # [ !
I U`= 6 - 6q" 3
Z^ 6 B B 6K , Z 4 X Yf 6-?z K& [H # ) 6gf3 6K
,
L S= : mB 6gfD m ,
5+07 d" b '=, F # [ 6 X v d" b x m ,A Z^ 6 B B 6K ,
6 "f X mB 6gfD > " b X mB 6gfD X " "4
B * (
= : = $ </
; 9 KG
: 6"g7& 6# # 6q" D ~ 6-?z Yf ) > q 3 # 6, K > " b S

"X ? 6"e# [ s -# !1 6-?z
"K ? 6"1 + 4
+07
6 X v d" b
5 4 aX S aK`3? + 4 = +07 6U=b h^ D + 4

LS= : 6 O 6" b %-
6 X v d" b 6"=b +07 6U=b '=, # [
6 X v d" b + 4 = +07 6U=b '=, # [ 6, K 6" b
+ 4 = +07 6U=b '=, # [ 6 X v d" b mB
Zq4 6 O 6, K 6" b
Claude Alazard,Sabine Spari ,Contrle de gestion - manuel et Applications-,5 d ,Dunod paris,2000,P200 1
B</
; 9 < .T 1
$ </
; 9 KW
L%- I6"=b d" b
#{ m ,A Z^
mB 6gfD m ,A Z^
6 X v d" b +07 d" b m ,A Z^ LmB fD 3,
6 X v d" b +07 d" b 6K-D m ,A Z^ m ,A Z^
6 X v d" b +07 d" b 6K-D 1 m ,A Z^
+07 d" b 6K-D 1 6 X v d" b m ,A Z^
L{
+07 d" b '=, # [ 6K-D 6 X v d" b mB
be Y1 6 B B 6K "K "=
//6
8g
6gfD m ,A Z^
/B / / 6
8g
B 1 8=7
6 "f
aX
. -
m ,A Z^
6"=b d" b
xd
N O m ,A Z^
+ KX
+07 d" b
6 X v d" b
! #A #
I 6 BF 6K? I
mB 6gfD
>" b X
D I! -
e3 Zq4
^ B
&
B I 6 BF 6K? I
e3 Zq4
L `
D I! -
&
6;gfD X w U '=, +B , a=g`
Y=g L / / 6 8) ) D ) ) M W ,P K
6;gfD $ e;3 { -;# # '=, ! b
S= U
e3 { -# mB
5mB
mB ;;
6;;gfD m ;; , Z;;^ $ `;; m ;; ,A Z;;^ ! ;;# # ;;

$ ` m ,A Z^ x 6 B B # 6 B B # #
L6" 6 B Y1 6f g t 0? i U# 6 "u h"=& b
56 X v @ K,A l | > "K Zq4 + 4 = +07 6U=b + 4 "X ? 6q" 3
mB ; 6;gfD m , Z^ B 4 '=, 6= e 6q" 3 6 B # 6 B =& mH #
Z" `& 6"D b# \ d" b '=, 6X ^ S=Kf - "g $ 6f g t 6"s { # a\
I ;3"X 6=; U N DF d" b =- 6K-3 X 6"=Kf - > "
d= >
3"?
;= '=, 6-?z + ^ >C O @ ? $ > "
=& # #
6_ # Z d":
mB 6gfD 6-?z Yf 6-?z = 6" D > 4 l 1 B 6 4 $
#
[ b 4 > q 3 6="be& B & 6 4 $ j Y"f $ 3# : 6s -# { # #
B ;4 $ ; f& =;? # , be& ) u 3 d= '=, 0r > "q"& ?F #
6 B u 3, d= 6? B mB 6gfD \1 , K Z I6-?z = + 1 > "D b#F
; j + ;# : $ 6 B
# m | `3, , K U`
-& 6q" 3 P j
B I+ 4 = +07 # 6U=b& : I mB 6gfD pX Yf ! 6-?z = b "X ? B X
56 X v d" b = =K# '`^ I> "K = Zq4
; W .
)
6;K^ # > ;"3f
GH# S 6f g t 6? B mH # 8 X b ) 6/4H
+ ;, [
f1 j # Z X I6-?z = B ` ^C "= $ # ? 0"5 3 \& ) " , & >B fD
Claude Alazard,Sabine Spari ,Contrle de gestion - manuel et Applications-,5 d ,Dunod paris,2000, P 193
: $ a
;g& ';=,
d" b # X v 07 X Ù '=, 6f g t B ,C /D
Z; U 6 \; > ;"g : 0- = 1 j !1 6^ Y"f # bW ) %" ?A
Z""f& $ X "1 # ?C > D8 B , N DF g d" b =? K 6"
5@ BA
=" X +07 d" b '=, A 6=4 $ B ,C d" b -4 4 # `
'=, lHRF Z X 6f g t %-4 + c K 6"f"fO d" b
K , X > q 3 '=,
6;=4 # $ 6 X v d" b 6_ # Z & I %? 3 ^ $ > # = '=, m Ò 6"
56"D
5hU Y"^ = , \ d" b =? '=, 6"X ^ > BA 1 &
I6;# , 6U`;X B
6^ g B H ? 6" z- : # @ B 6" 1 J "fX a -&
5 A 6=4 $ d" b -4 $ 6 X v @ K,A %3 B K ? \UX 5555 6" DF
$ @ ? 6" DF d" b "4 # l U i -Â > q 3 Z""f& 6D f# 6"D b#
d" b B K ? +07 d" b '=, # [ i ? X j > 1 +
+4 + 1
56 X v
: ,
;4 # d= '=, ~ -4 = & 6q" D +07 6 X v d" b X X Ù 6X u
5N DF
50`f { '=, # ? 6 GH#
$ 6; X v d" b = B K ?C j d" b : , 6f"f4 & C 6q 3 + 4 6U=b&
5> q 3 =& b& $ s ? y # Z X A 6=4
6;f R 6;" F 6-D q i -Â )f R # : i ? , 0 m@ - D
: > "K Zq} 6D f# N DF Zq4 '=, j d^ 6-?z 6q" D '=, +07 d" b
LS=
5 f g =: $ 6 - # 6q" 3 L > "K Zq4 N DF Zq4
Louis Dubrulle, Didier Jourdain, Comptabilit Analytique de gestion, Dunod, Paris, 2000, p 175
5: ! b& 6q" 3 +07 d" b 6f R 6 4 $ L > "K Zq4 > N DF Zq4

5 7u ! b& 6q" 3 +07 d" b 6f R 6 4 $ L > "K Zq4 < N DF Zq4
)u b=
. ;/ # 07 K? ! b& +07 > "g # 6-?z $ "7e { -# !

@ ? I 6 B B +B 8
# 0"7 4 $ 6-?z 0-# 6K '=, @ 3X 6"
6;"} '=, t 6? B '=, @ 3X 0"7 !reX 2 ^ & 6-?z !1 6"D v
A D :
aX 6D f# 6"
\1 J ?r: ZqO # "= Y=g3 G B d" b 6"=b"
6-;?z !1 X 6q" 3 '=, j 0r& N DF # 6U= > -# 3, 6U=b & 3
6;"3f& ;E 6 =& $
-& ) > "3f X # I R e3 6X ^ 6 4 $ G B ! b&
;"= ; Z /D J ? " ( B ` ^C K^ # = ? ^ I6"e# [ 6U=b
O N DF 1 > "
: ! ? "} I6, K# 6q 3# + 4 6U=b = O
5 "X ? # +0 A + 4 6U=b& p"1 -&

L
)u b= J #
;[ 6 \ @ K,A l | # N DF @ K,A l | X w U vW 6"e# [ 6U=b

6; B B 6;? B Z I63" # > 4 + , + 4 + 4 p3# \U p" 1 \# N DF
# =X f #
D # 6" b "4 # 6U= > "
6U=b ZqO '=, @ 3X 6 ^
N ; DF X 6;D f# > ;4 $ ! `f3 +B X
63" # 6" : b 6 X +07 # 6U=b&
5 _
N D 6" F 6U=b ; N D 6" F 6U=b 6" F 6"e# [ 6U=b
6"1 F > 4 B , 6" F 6"e# [ 6U=b + 4 = 6"e# [ 6U=b
N DF 6" : ; N DF 6" : 6"1 F > 4 B ,
! ^]
]'O J. ] @
*F
9 > ] b ] KJ. ] x ' 1
B ' 6 /)< x 5 5 <
]_ F7 Y> > '` I

patrick piget , Comptabilit Analytique , 3 d , Economica , paris , 2001 , p 113 .
1
2
$ 6;^H =& i -& 6g?

6" F 6U=b 6"e# [ 6U=b X 6^H, 3
;G ; F G 3 : I6K? 3 > f j k m =O B
# "=
- 6U=b ? # ! : j1 I+0 A + 4 = Se# [ aX F aX ISe# [
\;
6" F 6U=b 6f e# & 6"e# [ 6U=b !1 > 4 B , 6" F 6U=b
;: ! b& I6"e# [ 6U=b 6"3f S
"= $
p=:
IaX
G = 6K-3 X
;3# ;b w f cC
- # 3, BA s 4 $ 6"e# [ 6U=b 6g? 6U=b #
5 U`
N ; DF > -# # # m | 3, +07 @ K,A '=, f1 e& 6"e# [ 6U=b !
'=, j z 6 X v @ K,A +B 8 U& ) N DF > -# # 6"D 6 B m f DC 3,
mH # j { D . ? 6 X v +07 6U=b '=, e& U& & X 6"e# [ 6U=b
K;#
: N DF # 6U= > -# 3, 6"e# [ 6U=b -O t DB S j 3 m _
L m _ $
) u b = W ,P B 1 <
N DF > -#
u3
!
+07 @ K,A
6 X v @ K,A
!
6" F 6U=b
{ !
6g?
6U=b
> 4 = 6"e# [ 6U=b

6=-=? 6"1 F
{
+ 4 = 6"e# [ 6U=b
+ 4 6"1 F
SOURCE: Grard Melyon , Comptabilit Analytique ,P 195
Grard Melyon , Comptabilit Analytique , 2 d Bral , paris , 2001 , p 195
N ; DF # ;D X `; > ;f j k p" & $ +0K: 6"s p 6"3f t i ? !

I ;X i "f m X 6-?z p # 01 & N DF { . R # ^ 6u 1 I> "K
5 Z2 "K=R %-4 G X %"& & > "K=g m K^
j ,6 b =
?A hx "1 2 "q"& ?
& > -?z '=, 6-1 3 . < 1 f
J ;? ';=, ?A
"=f i U Yg3 !1 X 6U=b
? # #
w - Yg3# !A
I O m ,A , $ V # p
aX # G 8 6U=b
?
5 "K X # > # +B _ # , 61 F X w - ? 6-1 3 UX + fX p-UD 1
6U=b i U# \UX -b D 6^H !1 6U=b
? "K ? X # 6^H `
6U=b ? L 6" 6^H 1 6"D X " > -?z X > 3"D v mH <
61 L 6" 6^H i ? Z "K ? aX #
j ,6 b = $ ) M [ p
>
;? ! b # K
. - "K ? # ^HgD 61 - 6U=b
Z "1
G X + ^ 3 6 "^ w - 6? B # ^HgD t Z I-1 3 K^ # YKg "K
5 3 j Bz ) dG < X f# 1B '=,
6;"= , - # c @ S d" b -O 6f R -" 61 - 6U=b !
# ;D X be;& S I0"- = 6U= > "3f& i ? Y R , p& "4 + B 6="R 3 6" 3&
0"-; ;R $
; # ;? I 3 dG < 6 "^ # 1 d" b "U
N ; DF Z" `; ;# 4
# : , + _ > q 3 = 6K-3 X 6u Sq"& ?F
> ;q 3 6 "^ +B 8 d" b '=, 7\ mH # 3 + "4 + B 6="R -& Y
L be mH # 6"= 0? a" & b I j b# !
j ,6 b =
5!&6 %7*1
8
9 012
%7*1
. +> B 1 8=
/ 012
34
/ 012
#2
*17 de
12;gestion
<(%=>- manuel et Applications-,5 d ,Dunod paris,2000, p 633
(6 @ " ?Spari :(
Claude Alazard,Sabine
,Contrle
AB 6
%7*1
L %"& X 4
w -; 6? B '=, @ 3X j Z 6"=
t l K& S7K3 6"=
t [ Y=g3
K# Y"Kg
L U ,6 p
>
Z ";"f& Z2 ;K ;"4 # G X 6fKg ?A +B _ "4 # -1 3 hx "1

> ; "K 6" : p& "4 + B Bz ) dG < 3 6 "KR "4 # : I> q 3 =
5T 3 = hG `] UD [ { > q 3# g& w 1 61 F X I6 ^
In X A X 6f=
6-?z 6"q"& ? '=, @ 3X 6"D v + g]
L U ,6 $
5 # 3# # pf"f X 6-?z % &
aX
`;3 i ;? Z ; 61 - 6U=b '=, m `= L j ,6 b =
;# : 6U=b t ! b& # +B , . - "K ? # . - aX n gX fX N DF d" b& "Uk 1 , K > @

rq= 6 O t $ I ~ n - 6U=b
4
# : '=,
& ) 6 "f 6? 3~ > @ F t '=, Y=g > R e3
# 6U=b "Uk . ~ 6 "f 6=-=? "= X ' - #
> R e3 b Z/3# Z""f& '=,
e;& S; 1 j I ;3 dG < > # "4 # G X > " 4 X @ 1 '=, 6/1
3 dG <
61 F X IY - > R eD
g K N DF Z" ` > R eD
pUG < p& D b# "4 # 3 6? X p& j 4 $
6;" O 6U=b 61
p& D b 6", 1 @
"Ù X j LZ % 8
5 \"Uk 6 Q 6^ X
6 4 vW 6U"<
: "} G X > " 4 # ^HgD 3
"= L b o
I 61 \# 6 "^ > j +
> "3f& 61 X g = j 6"=X ^ "K= ! 3 '=, ! X
5 3 X 6f= > # ] | X f# 1 = G X B ? Z & 61 - 6U=b 1
^]
! ]'W ] *9F/ R ] @ . 9 F ] F)
*9 >R
] 12 C57
12 F 2 \ (1)
B ; 9T L >G Y . J =
g Q ;6
;" ; 8 & h"`k m | $ + c > B f D 6 "=f d" b Z/D

d" b i /3X . # +0 A 6D $ < f1 # > q 3 '=, + c K 0 d" b
6U=b Y"^
Z"= '=, ? =# g& v t K , X A B C 6geDA J ? '=,
= -& 6geDA ! 6U-=1 '=, 6geDA J ? '=, d" b i /D i f 5 > # ] > q 3
6ge;DA = -& ) S > q 3 ! 5 > q 3 " 6U=b = 6KK- S 1 # B
';=, 6geDA t " 63" # 6geD +re3 = 6U= d" b %-3& ! % X
56geDA t # 3# : H ? ^ '=, > q 3
6ge;DA d" b& i ?C + ,
# { & ) @ # 0vb
nG K
L 3# : D
; 8 w R p# f& , d" b = H"Ù& v: " f# 6geDA d" b& 6K? Q i f& 5
5 + 4 : +re3 J ? '=, i -Â J ? '=,
); > q 3 0 - Y - > ^ "U& 3 d" b& , 6^B v: i ^ 1 & 5
5 3# O %
. ; & 5 e;D : d" b& , \1 > # = # f& '=, N DF
# , -& 5
5 2 KK-# 6U=b # , '=, # f#
;# /D %=g & 3b I 3 d" b& , v: > # = # 6geDA d" b& 6K? Q i f& 5
5 i /3
i ? ff ) 6 U3 X 6U=b ! f& ! % 5 H"Ù& : 1B
I 6K;? $ `` # Y 1 , 6geDA d" b& 6K? Q i /D B , %=g 5
5 K? 0 #
I+ B IY I N DF
!
6 KR + _ 6 # _ B 6X ^
"g A d" b 6K? Q
m : B I 8 X 6U"= m : B
l ;K& 6f g %=g & B A

6ge;D
B C
; 9T L >G Y . J =
;# 6-?z ~ i f& ) > "=
L 6"& 4
"= 6geDA
I6D "` hU I+B _ 6X ^ I " q IB

6^H, Yf S : J "f 6geDA =& , 0K
;# 8P ) K
X `f L ; 9T
I4
k IB @ c L v# 6", 1 6"-"G
5 555> "K & I@H
# m Kf ?
S 6"
+ g] L ; 9T b =# W ,P K
; j '=, Y=g 6U=b

f# J "f > 4 X p3, # e3 j Zq4 X K& C
J ? '=, 6U=b 6K? Q i /D 6" 1 n E { # ! : X _ # 6U=b %K-# J "f
... 6U=b > KK-# 6#H? { # '=, 0K: 4
e3
{B
_ %K- 6U=b > KK- B `f B b = : ,) | > K
6U= 6geDA 8 E '=, G f > : e# > ? B B 3 ? 6U=b

b& Y=
%K- 6^H, # ^HgD j I6geDA # eD b v:
4 %K-# Z
! b& # K 507 j 6q" D 6U=b 4 X 6U=b %K-# 07& X 6q" 3
I>C B , > # B , I>C , > , ? B , v# 6 B , 6" : " f# 6U=b > KK-#
6"4H` K
hU > , ? B , IB %=R > # B , IB
c > # B ,
5555> Uu YX g&
I> # ] > q 3 # > e3 6U=b& X X 6="? 6U=b %K-#
m _ p3"K # 6U=b > KK-# 6=v# # e3 > b S : J "f# 1 X
B
56"D b 6-D I 6"D -DF i = 6=| 6 B ` ^F > -?z X 0"- 6K^ # $ t B d" b 6K? Q i /D I
^ N 4 B
b = : ,) O. g)G H 1 < *
b = Q ,)
N DF > B B ,
@ e # B,
B
&> #B ,
6 3 > #B ,
B ,F > # B ,
>C "7e& > , ?
6D "` > # B ,
" U > # B ,
@H = 6 =- # A B ,
"K m
# U3 - ^
B ; = > ;q 3 t
"
N DF 6
B %;=R
B iH; ?
B 6; 3#
>C B ,
>C "7e&
>C 6D "u
+B _ 6X ^
> q 3 6K &
> "K &
# : 6 O fKR j B: s "
; 9T J =# 8 I
{ ;4 '=, eD : B # '=, %=g K & j %=g I6geDA "U3& $ + U3 ;# !1 > g] t [ fKR 5%=g [ cz : e3 6U;;=b& %K-# i ? X
6"4 D # I ~ 6gK& 6U=b X B = -& 6geDA ! + b1 '=, : 6geDA
5H ?C
6U=b X =" %=g 6geDA = -& > q 3 !1 I{
J ? '=, d" b 6f R 6U=-=1 h=
YKg S=
e ! B/ 6 @ 0A
;( ;~ > R e3 = -& > q 3 B

= -& 6geDA ! 6geDA
> # ] > q 3 '=, =" + c K 0 @ K,A 8
"=f Yg3 # m f DC X
K; be I6^B v: ? '=, > R e3 . R # B
H ? Yg3#
L j
6 KR I + _ 6 # _ B 6X ^
"g A d" b 6K? Q
m : B I 8 X 6U"= m : B 1
; 9T J =# - d9 ? b"
/ 6
z'z "
C Q ,)
] # ;_ 1 8=7
/ 6
/ 6
/ 6
zWz "
zGz "
; 9T
B Q ,)
zA zQ ,)
: ,)
b=
zzv "6
':X
>F@ f =
7 @
zLzv "6
&9 .
> W B}
5@
5.
m 6 9 ') S M<c g . C- ABC E I D 5 < N FM
: s "6
m nEB > 7 >
BABC
;# 7 K
# : B 4 > -?z $ ABC 6f R Y"Kg& [ ) "^ 6 #

#
n E ! \ K ,C X
%
e X Ness Joseph & Cucuzza Thomas
L S= : 6-?z X ABC
b d": IABC # D X Y"Kg& # 6-?z / 3& j # "
U ! m '=, % K
p# # $ pfKg ! Z 3# 4 b
ABC # D X n E UX 3 f# D b ! % K
; 1 f ;K ,C X + | D X 6 3 X Z `& ! 6-?z '=, % Z , 3^
# K
2 "u `
$ ABC # ;D X 6=# : 6U`X m # 4 { A 0"- 6 /D : 6 # % K
Y=f ;X c j # 6 4 S;1 6 f w g @ @ 4C ! "g - C 6"# " Z[ ,
ABC $ e
b # l ?rX 6-?z 3, '= & ! % 6 f 6"K? Z/3 K
ABC G 3X 6gK& # ! b& ! % >1 b Z""f 6 /D K
5 ? X m & ! % f j k $ 6"# " 6"=
K
L! v4 K d"\ IABC eU
%K? 4 t i 4 i ,
6-?z @ B Z""f& 6 /D 6" 6 /DA
ABC N #B % K
# Z j 6" > "D " X D f# Z
j ABC > # = # Z
j K
# sB 1 I f i /3
! 0j DC % C j I6"( i ^ r: #
5 '=, 4 %=7 "? pDA " -# ABC i /D f i /3
Cucuwza Thomas & Ness Joseph, "Exploiter pleinement le portentiel de l'ABC", Article, Harvard Business Review, 1
dition d'organisation, Paris, 1999, P 70
# # Z '=, L ; 9T L >G Y . J = - d9 R * 6 : / 92 /
$ + BF , -;& ) 6^ X d` & > # = # 01 & $ 6=v

6geDA d" b& 6K? Q i /D
L 3# i /3 [ 6
> B f DC X 3 ! C d" b 6X ^ "gk 2 ^ j k
);
"=, .
d" b Z/3 g& C
# e3 d" b& 6K? Q i /D ! 5
5 %K- 6^H, '=, + c K 0 d" b h"`k " $
&
Z"=-; ;" C ';=, 6"-"G 6U`X
& e3 d" b& i /D i ? +@ U: ! 5
6;U=b %K-# \1
\ # - #A X " j I 6U=b > KK5 [ 6": =- 6? B e3
;
#
0K:
6 U& # 6U=b& %=g e3 d" b& i /D Y"Kg& !
5 p# ? $ BB & 6", 3` >e3 #
6 KR I 6" # _
d" b 6K? Q m u !
iQ
Q > 3 8 B
<T 8 0 b
x| X
> R e;3 > , 3` g X > g& S, 3u ? $ d" b 6K? Q > < f

); > ``k B "# + , X , U u 4 g
! : I> , gf : $ 6U=
6=u > 07 p 1
g = "=X ^ 6D X 8 W ) d" b 6K? Q 3# >B U ?
S= ; " ;X K& & > 07 =& I6" 6Hv ! f mH # # 4 # + , ,
'=, e3 $ ? ZqO 0"- w R N DF %" ? Z"/3 X Y=
"1 6-?z =
w - D f X Y=
"1 6-?z = S ] " X : I6-?z 0"-& %D d=
5 N DF G ? S 3b g
61 F X I6-1 3 ?A I+B _ 6", 3 I6" b
w ;R + ;, > < f1 d" b 6K? Q ~ 8 W ) hG `] > K=g = 6q" D
w ;R 6;/4H 6;"x d" b w g R $ !Hv =# c R N 3&
+ ;, ^ ';=,
& w g : ! E I A w g X f"Kg& K& ) 6 " d" b
S# & ) . A > "g =& 6_ # 6f R $ b .H C ! C > "g # + 4
%;D i ;k > " [ 3# : ! w g d= 3 ? B mH # 3/4C
"
50"- # 63" #
Y"f ? ? . ! : w g =& p& c
g ! j # p`= -D ! b #
';=, Z , -& ) > BA > cz > # = # 0"- 6 4 l Kc [ I #
6^B +B 8 v #A I6-?z 0"- X Y= & +B # %D 6"g7& > f j k "=
5 + c K 0 @ K,A 6_ # u ` 6U=b
? -4 "=
i -;Â 6;f g: S=b F K Y1 d" b & # 3# w g =& ! E
! ; & ! ; f R 3 I+07 d" b 6f g: SG _ K '=,
& # 3# 6-D q
! ; r& ;s =: +07 ; 6U=b 6f R Hf " 6f R '=, [ B #
^ { wR
& Id" b = " 6 B "4 # 6"G _ 6" F w g > Uu #
UD $ 6f R # v: i ? 6"D b# S 3 ^ -D ) 6/4H I6fX - w g # 6"s
6;f gX @ U :C I " C
d" b& G 1 + , # # 0"- 6 O 6X q ?H ^
5{ A w g > "3f& X i ? S-"G beX + 4
g 8
6 J =
0b
>C
F /T H,I 5 M /
B80b
> >T
c
y
6 J =
ij k 8 I J = J _
/ 0 12 ,>E6 F /G H,I 5
6 J =
> C B< T
) Bf g
n ,) B
f g 80b x|X
B y
;g& B ; # p" ' -& 0v: 6"= + "O $ 6 " d" b 6"s >B B8
{ -# 1 . ~ 64 N DF # , i ? '=, 6X ^ X 6="Ub 6" = %" ?A w g=
;U ';=,
[ . ?F m bc # bc
3# Y R , 6" DF +@ Ub
5 # t [ v#A i ?C X d" b
t 1 ;& \ e W X I f1 6"X ^ 6U"< '=, 6 " d" b 6"s ` f& C
";g >C | $ 6-?z "c & %? 3 ^ $ 6 GH# 6", # > # = # #
5 Kf - $ @ B - I > f j k
d" ;b 6K;? Q "=, i f ) ?A Z 8 X ! Ù
mH # m 4r?
d" b > 1 + c K d" b > 1 -4 mH # @ BA Z""f& $
B 6 "
L6" 4 K mH # I6 BF 6 /DA %" ?A KX p ^H, I+ c K 0
56 " d" b 6K? Q Lm A K
5 1 "= d" b + # L v K
56 B ` ^F 6-?z @ B - $ 6 " d" b B L v K
6 J =
B
6 J =
>CB< T
> C U MG J # B < T Q ;6
B
6 J =
>CJ #4
Sx ; " # Z 4 Y=gDr1 I 6 " d" b = Z U & $ ! K? d=

2 YX ? # +re3 pq 3 -& Z^ $ h= & 6"=v# d" b& L yrX 6 " d" b . ,
! +B ;, U 5 6 =- t N D u 3, # `3,
I
D # 6 =? 6U=b Hv#
p;ff ;#
/D ! B 6"=v d" b Z^
6"U" b + U m R 6 =- 6U=b& Z^ ! b
5 hf3 +B w 1 # ^
;v# 6;" O 6;"= U 6U=b ! b& ! d
$ 6"=v# 6 =: " .
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4 6" +
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SAADA Toufik et autres, Comptabilit analytique et contrle de gestion, Vuibert, Paris, France, 1995 , P 149.
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Louis dubrelle et DidierJourdain , Manuel de Comptabilite Analytique de Gestion ,tome 1,Dunod , 1997
6;"
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56 "
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KAPLAN .S. Robert and NORTON .P .David, "The balanced scorecard", Harvard Business School Press,
Boston, 1996, P 247 3.
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1
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LAUZEL Pierre & TELLER Robert, "Contrle de gestion et budgets", 7me dit, SIREY, Paris, 1994, P237
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5> 3? + , L G 9! 6 \0
5> 3- X L ;
9! ) \Q
B B b > D8 l D Z a be
,>E6 9! ) B 1 8=7
1 s
IH :
" Fd IH :
I'
9 IH :
*9 W
IH :
'
EF, 7G!H C 'D !;
IH :
5 7 IH :
IH :
*F)/
IJ
*'*F)
IH :
l'
EF, A (& C 'D !;
6 IH :
4
6 IH :
JX '
) ; C 'D !;
Source: HARPER. W.M, Op-cit, p 212.
HARPER.W.M , Cost and management accounting, vol 01, cost accounting, Macdonald and Evans LTD, 1
London, England, 1983, P 243
: 9! 6 $
6 J =
1|. -
d" ;b i /D pK =
0Kb
4HD ! b > D8 B , 4 # mH #
6 f > D8 i /D
> # = t Id" b X zK3 = 6K? 3 0
$6 "
I6;3 ] 6;D8 # I> e 6D8 # I> :H ?C 6D8 # v# mH7 ?C > D8 # 5B ,F
;X w ;U J ;? '=, 6X - 6 f 6q" 3 '=,
X ) 6 f 6"D "
56 " d" b 6 ^ d" b 6 ^ > B F
6D 6D8 Y R , @ BA Z""f& $ 6 " d" b i /D , - 6 f > D8 i /D !
6D8 . -} a -& + c K 0 d" b =
" " # # -} a -& )
5+ c K 0 d" b . L e3 . B B . # be
LS= : # /3
X
a be
: 9! 6
6 J = B 1 8=
$
9! )
d" b 6D8 #
> "K 6D8 #
+ c K 0 d" b
6D > D8
d" b =
" " # #
+07 6 X v + c K 0
+ c K d" b
"K
>" b
6, K
6; ;" d;" ;b;

6; " n ;X A
a;;;;;;X 6;;;;D8 #
> 1 C "=
Source: HARPER .W.M, p 239
'=, 6f1
nX A
6 f
6 /DA '=, Y=g 6 O t $ I 3 + 4 X 8 EF + 4 X 0 K& & ^ # ,

{ -;# ';=, 6g bc $ 0 t
& ^ : I6 " d" b 6 /D ~ 6u ]
1
56 f 56"g"g > D8 6 O t $ "=, Y=g e3 + BF
mB K X i - # +B , standard performance " @ BA nHgu !1
# Z '=,
5budgeted performance
f @ BA a=g`# # 6"= + "O $
j k 8 I J = + ) Bf g
B ; ); S; yA I6"3f ` i -Â
?? B &0
5= 3 m u 6 6 K
6;" : i8 ;= 6;" A B X 6f= + c K d" b 0 #
6;"U": I 0-;U& 6 Q > 1 C -4 I
^ +
56
6"= , !
4 N DF > Uu #
K
$ w g&r?
c K 6=# " I ?
" d" b
f&
7 6 J =
) B < T Q ;6
B 7 6 / 6
) 5
6"g;?
K-D =K& j d" b u 3, # `3, Z N DF $ 6# - 6" A B &
t ; S;v= ,
D "4 U& & ^ > , 3` Z/ # $ 6" F 6U=b # % 4
5 6="fv > , 3` $ m O
: 6U=b
B i ? $ 1
!C "=, 6X ^ B i ? "c & >e3 + B ' -&
61 ; 5 w - $ + e3 = S-1 3
-
Bz 6U=b $ U
Bz
. cF , + BF B X
6" DF 6 3 "f & {B S, 3` S 3b i f 1 j
%; # ? $ . ?F [ 4 ?
#A I B i ? '=, c K
5 6" DF 6"= $ # ? 1 u B
k '=, 6X ^ = m 1 i /D B
L s "-"G , D B 6U=b& + # e&
5 B 6" : 0 #
5B
? 0 #
5
^]
6 ' ] @ . 9F m ) E
It :j YK?
*'i/
2/
# I!
6U"= m : 8 X
m 9:I F 2 >
L
B
# 6 " 6" b
%=g 3 %": &
b& $
&) B
: e&
L S= : 6"K 6"= # 6"? 3 6"31 > ? B @ > q 3 # + 4 b 6" A
5 B 6", D # 2 K=g # 6 K 6" DF w g X Y= & 6"3U > ?
\
5 6"? 3[ > # ? > " ` 3 > Uu Y= 1 6"? 3[ > ?
# \
6#8H > K C @ X Y= & 6 ": 6"b"D b"# 6"= q > ?
3"X \
; : I 6 "b >H, U 6D
6XH` "4 # 6X =g +B _ 6 B ! \
^ U 6K-D '=, . = 3 # 6 K 6" : N DF 6"= , @ %
5 6B
"7e . < $ 6" A B
#
b ";1 I + ; -;" 6" O > q 3 3 ! 6fX ? + B 6 4 $
I ;3 + ;4 d3u : # H 1 6# - 6" b # 6"x > D "K # +B U ?C
0; 6"="7e; . / B K ? X j 6 " # 6" : aK` 6" b =&
&
ZqO X I m g X I !8 X 6K? 3 J "f + 4 X 6 " 6" b , 0K % 5 6 B
5 6" A +B 6", D %-4 j
@ ;3 ;f1 , "\X a - ) 6" b
$ b& 6" b " # $ 6X ` ! 0
6;" A B
g^ X ^ - & N DF 6"= , mH pD .
1 I N DF > "= ,
6" A B
# +B # b 6" b " # B , 3, S,
55d=
\ X K
; ); 6" DF 6"= @ 3 fU l "\ 6=X f > 4 - # 6" "KR >C #
L 6" K?o
' -; B X l " Z I 2 j 6" DF 6"= 6 "KR
& 6"31 K? 5
5 " 4 , " l "\
t 0? @ 3 re3& {
# ,
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p;& # p& 6=^
# m s v# fU l "\ 4
Bz& 6"=
5 S O 0 l "\ X ' - 6"3U > Uu = B 6U +rq1 6 g &
/ 6
^]
! ^ ] , G ' ] Y 'dF *F g X ] 1 : F 2 C57 >

] &'d ) ] 0
m *9 @
m G 5 , -:< F
>
1
2
L!
4
; :P ,
= v "6 5 X
= /
B/ 6
ZG ;^ l ; Z > q 3 = 6#8H @ A 6" A B =

"
3,
5 A 6= R > e B f, : I ?A $ 6"( > 07 I 0& U I ?A
;? ; K , ;b I 6^B v: A 6= R > e B f, "=, YU
?A &
>H ; & { ; !
\; 1 I B f t v# & j # 5 "=,
6 "#
?A ZG ^ %-4 6 _ ?o
L # H: K ,C X A X j 6"= U 0& U
5 > e # +0Kb > " b 3, 6 ^ @ e > 1 \
5 Kf - $ 6 ^ 6 - > F \
L6" w g { 4X 6 ^
6 _ ?A J ? '=, 6" A B
? 0 #
Z
5 A 6= R B f, $ "=, YU
?A 5
5 6=Kf + U= 6 ^
?o SG `4F f 5
5 @ e > "K=R 4A ?A ? 5
B ; w ;? 6 } 61
+] Z c 6g? X ?o Sè f 5
5 6" A
m ;u 4 6#8H > 1 ` " q Z`] @ e ? "
-1
5 N DF Z-^ 6" A +B
L B U# + , ^ m u "g -D p"=,
Z P Z
T /
6 b=
7 6
*T
)B K
p3# +B U ?C p# ? -4 be I 6# [ N DF # , # 4
eK `3
6U=b& X 6"D v 6K&
6U=b& 5 1 Y"f $ +re3 n q3 S? ?A :
6;=# ;" 6;X ^ u #
+re3 + B & 5 6"sA "4 # 6" A B
\
^],
G ' ] Y 'dF
*F g X ] 1
: F 2 C57 >
-;
Bz; N DF d" b& U
G B +@ U: 1 . ~ K &
5w ?A $ +re3 = S-1 3
C I # [ A m #
#8 # : + # T & c K A 6U=b& + # !
> 07 ; # 6f g t > " 4 0 # 6" DF 6"=
"U3& 6f R " # B , !
56;"= t 8 EF i8H A 6U=b& + # YK@ 6"D -DF 6 B
# ; B ;,F #
6: O 6? B N DF 6? 3 i =, rq=& 6", 3` >e3 1
5 +B
p& "= X # S D #A 63" # 6" D 6"= c K
"
L s -"G , D + c K
A 6U=b& + # e&
5 ^ " #
#8 0 # 5
5
m #0 #5
B 7 6 8
O)!
5 3
# + 4 N DF 6#8H c K
>,?B ,
" # X `f
L '=, . % S D Z-^ { -# '=, + 4 =

" #
5 3 N DF 6X =g 6"="7e > "=
5 6"="7e& 6"= , b i8H #

> "= X 6 G ^ 3, 3 ) 6"? 3[ 6"3U > ? '=, @ 3X 6"="7e > "= B &
3, 6" w g i ? b pD1 @ BA Z""f& 6X ^ = 6 1 + B " aK` 4 5 6"g 3
L S # " # @ eD
+ ;b # 6"="7e& 6"= , b @ BA i8H # ? # B b L ] 6 5 F /T : ;> ) 5
+ ; 1 @ ;3
> , ? '=, 6 B 0 #A B K ? X > 1 + , 3# {Bz&
5 "=
8 EF 6#8H > : O
"Ù X 6 G ^ B , 6? t
\ & L 3 ( O) > / 5
I6"= = # "U3& 3, 6: 4 : 8 E p^ 7 # ? # -4 I6"= , :
';, I61 g 6"3# Z"f K -& "4 6 -& , X 6"= =
" # B
\
^]
_>9; ] G*H:
' /
^ ] 'XS , G ' ] Y 'dF

7 E5 K 4W 9 > ] F)
*F g X ] 1 : F 2 P57 >
]_ '$ C 52 F 2 @ >
# i "^ 3, f3 6 3 > BA X 6 3 = 6"è # > O " # n -#

6? t b& & Ip"1 KK? p& j # ! b C
%" N D ~ S DF
! ;U
@ BA { -# N DF . < 6 "KR p"=W + "_ 6
i ? '=,
5p=v "? "
LS= # # 6: O 6? X i "f 3, ',
5 ? "^ b 4 ="= 6", U 6" DF > g]
56" D + g b 6#8H '=v 6 \ 6: O ! "X
5^ = B 0 l "\ %3q 6 \ > : O X i H =# % &
56^ X + g b 6 3 6 K 6gfD
B l "\ 6=X f > 4 -# v# p? "^
#
> 4 - X 61 %
5S, 3` B F 6=X f > 4 -#
5 # { +1 +
6 B
5=# @ B '=, 6X ^ . cF 6", D
50
$ 6: e 6 B
W s 5
J "^ S= U N D 6"= , 6X $ =# = @ BA 6/4H# Y R , b L
%-4 3 # + 4 N DF i8H # ? # B @ Bo i8H S= U ^
5 p 6#8H 6", 3` 4
;"U3 @ ; ? 3 6g? X "U3
N D i8H #
f& Z L ,6
5
t Z & # +B , Kf - $ :r i , `3, 6=X f > 4 - X K ,C $ A X
5 S= U "U3 '=, 6X ^ A i -& y 0 > `^ 3 B ,A > f
;K=g > Uu # '=, -?r # N DF ! : j # 6 4 $ j L 0 =( G & 5
\; I^ = J "f : > f& 6 O t $ N DF N 5 Z ^ jA f1 @H
56"3 Z2 '=, B , c
^ ] 'XS ,
G ' ] Y 'dF
I t :j YK?
*F g X ] 1
# I!
: F 2 P57 >
S =4
6 >
1
2
G ;? ;" 6; 4 $ j I6 ^
. / @
$ = & # L :9 5
5 6"3U %" ?A
+ ;4 + 4 6U=b& !1 N DF b X pD1 d" b m | $ Z= X `f L
") 5!
^ U3"1 m +@ U: B B & 6" DF 6"= = Z= & =: pDA IU3& 6q 3
Z= V3# !
5 ~ 6gK& d" b X 6=# " 6U=b& X U3 w 7 5 # , 6 : N DF 6" : d" b
> , ? X 6"-b 6^H , K
1
L6" 6 Y1 6^H t , 0K b
x = a yb
5y 6" :
N DF 6" : 3, + 4 = # ? # Lx L"4
5 # , Z: N DF 6" : Ly
5 A + 4 = S= U # L a
LS= : B
Z= # # Lb
,9
/
B8
l
l
*G < )
) K
5
6, -; J ? '=, l K?A
L s ="? X j
5 6U= 6"
@ $
5 m > 1
.` X5
L M
+ + # 6"= , \ &
"7e& 6"= , : # = -& )
61
5 6U t [ 1
A
e 63- J ? '=, A m # -4 Z "4
S, _ A 6 gf= pX n - #
6 gf J ?
6
> 1 # 61 b # : m #
5
" ? # J ? '=, 6, -=
m #
5
] 'XS ,
G ' ] Y 'dF
I t :j YK?
*F g X ] 1
# I!
: F 2 P57 > 1
S =4
>
7 6 J = U k B f g Q ;6
B 7 6 T / 6 U k 8 IK
! "4A % 7 $ b I " # 3# '=, m `= + 4 6" +B # 6-?z i -& ^
. "= d` 6 O t $ I6" A B = 6U= . 3uA # 6, | > q 3 %=g &
-; - > 1 C -4 6"U": w g K^ 5 "f
6X ` # @SeX 6" A B
5 2 KK-# '=, @ \ @ f
B
T / 6 b =# U k W >G
6;" b > 1 B
i ? , 6 3 > 1 C { 7& ! b L = U k W >G K G
L s + , K?
B , : 6" "Kg > 4 - + # $ N DF $ 6=
B 6" : + # $ 6^ i ,
;<
Bz; ; #A I "1 : i
m X B m 3 6= ? 6"x & 0 #
+B e; # 6" v# 0 # B , 5 @ BA +@ U: - , R , KgD Sg & 6K # > 1
I @d;: , . < $ "1 : #
! =# m X
f"f " - % `
0 ; t ~ 3 f# 0 U3 =#
6K ? > 1 <
Bz
#A
5 [s Z 1
0;? $
&@
v#
X 6g" . / 07& Z B i ? 0 #
&i ,
6K;? = 6O u 0 +
0 t X I X K=? z 6" DF > "=
5 @ BA Z""f&
'=, K=? z I 6X =g > Uu = 6U > Uu B # i ? 6= X B # i ?
6 @ -; = 6=X ^ 0 6" "Kg 2 4 -# B i ?C 6 " 6" b 0 6" ^
5 6",
B ; > ;" : 6q" D 07 & "} I p& Uu # SG 3 3 = 6"3U 6K":
&
5 3
$ 6=
I! , I 8
e3= 61 fv
B 6K b# I> K 6X ^ 6 " d" b 6K? Qz Id 8
"G 6 : I+ =4 !
! 34 1
5! !!
i ; : I B ; = # ? @ 3 6=# "= 6" DF +@ Ub { -#

; 6" DF 6"= 6 "KR # Z=^r Z= 6=4 # 6 X $ %K-& B
$ 6^ i ,
m , " & + , #
5B $ ,"
;" Y"f $ "U3 '=, ! G f ! =# `f f1 I =# @ B 6 U: { - cz#
6" , 6 UbX =g " ! =# Yf ^ : I.
: beX Z "U i , Z[ s 6q" D
5 Z " D U& & . ?
Z
/ H1 I 6"D # d" b&
5 6 = - +B +@ B
5 "7e
B 6 3# mH d=
5 S7K3 v: hU $ B e
5 "=, 6/1 i , #B f& I6D "` i , %K-X >C m g,
5 " "= $ rg
;# , S; 6" A B i ? $ S b . C 6 Bz K?A ! YK? a\
> 1 m 3& I "1 Zb 6U= 6 BF 2 - +re3 + B "g -& 6"= B K?
;1 d" ;b ";U X + B a - m | S 1 I + BF K^ #
# #
6" b
5 =# 6" D { -#
L s + , K? B
? $ . C { ! b B , U k W >G KW
+ ;, # i ;, w - } @ i : I + c K 6" A B
? + # $ 6^ i ,
5 6" ^ + `X w ?A $ %=g . < 6 B ` ^C . / > 07&
+B
Bz I 6X =g B
? , d= k ?rX !8 # B Z"=-& $ rg]
5 6U=b $
@ e; 6;? "? 0"7& v# +re3 $ 6U= > BF > ^ m , w gD $ f& K?
555 ?A $ ^ # K[ K- 6 B ` ^ 0 +07u > " bX @ e I
f3
6"
# , . / 6q" D +0`^ > 1 mH 6" A B
? $ ^ # 0 %=f&
5 "=, + g"- +re3 + B "g -& C
I! , I 8
e3= 61 fv
I t :j YK?
B 6K b# I> K 6X ^ 6 " d" b 6K? Q Id 8
# I!
S =4
"G 6 : I+ =4 !
>
! 34
5^ l ? $ 6-?z
="u & B X 6 3
U3 '=, ? 1B ! "4A # 0v: $ %=g B
B
5 "=, m Ò
# 6"1 K# 1B
0 B # # @ e
5B
# ! : ) 6 q > # `] '=, m Ò # b i ,
B 76/
â U k2 8 I K
6 " d" b 6"f"fO d" b X w U
- L F . C
S= : 6" A B = F . C 6 "^ %- 5S= U
N ; D 6;f1
6 b= [
Z
b ' 9
T /
= [
b b = â U ka
L p="= b
;# $ `; 0r; 61
LS=
i -^ 6H
F . C Z"-f& Z L |g 8
: 5 # - 6" b S=# N B 0r
= U k
, U k
' / 6 U k2
= [
I6" b
# $ ` 0r I -
= [
= Z
, [
, [
= Z
â U k2
4
LS=
: ? . 6" : .
F . C Z"-f& Z L "g 8
L A 6f g
= U k
, U k
6
b
,
= Z
= [
6
, [
=
b
â U k2
G _ + q = "= 6?
I 0- # + : # I
f j kC + Br: 6"="= 6K? I "c -: X
GERVAIS Michel, Contrle de gestion, 7eme dition, Economica, Paris, France, 2001. P 138 2
I G _ I 6 B I I v N 0"- 6K^ # > "3f& 6"="= 6K? Q I! , B B u D 3

I 6X ^ "g A 6# f d" b 6K? Q !
', # SO K, 5B 4
= U k
, U k
,
6
= Z
L6"D v 6f g
= [
, [
â U k2
L! 1 #
be $ / YG g t [ "K "v
L"4 i . i J . J
"
- Li J IS= U - L. J
6 " 6" b Li I6"= U 6" b L.
T / 6 U k 8 I B 1 8=7
'@1
"o
'@1 " ' I
No
"' I
Q >J
'@1
'@1
"o
"o
'@1 " ' I
'@1 " ' I
No
No
"' I
"' I
" ( *
IOPJ E(7$1
"
( *
MNK I "J E(7$1
" ( *
MLK I "J E(7$1
Source: GERVAIS Michel, Op.cit, p 137
A 6f g
- ! d" b %? Q \U d" b '=, 6X ^ . Y"f 7X
m z-; 6c "G Hv# I> " z $ v# beX Ù& K , X SG 3v "=
-; X 6;" b . Z"f X G c ? , m z-# 0 ! b 6b= - 6" b ,
'=, 0 A
" 6X ` N B . C K - pDA I SHv "= , I "
5ZGH# 0 GH# pD bX ^ $ pUu b C N B . C ! : I63" # 6 Y& ,
+ \ X p=# D ! % N B . C ! 1 5 GH# - . 6" b . ! : =1
B. DORIATH, contrle de gestion, dition DUNOD, 2e dition, Paris, 2001, P. 96
6; "^
6 -# F . C 6 "^ ! b& 4 I6-?z u 0 $ ZGH# 0 pD '=,

5SHv "= # \1 SG 3v "= j I6Hv > 1 C l |
B
= U k 8 I K
56;3" # N ;# %-3X 6" A B

# l D # v: i ? 3 N D %=g ^
%-3 , 6"= U N %-D d= k ^ b 5 N DF $ @ K K^ " # %-3 t B &
. ;X ' - 6 " 6" b , 6" A B
# 6"= U 6" b d= k X 6 "
5 6="be
6; " N ; %-D # 6 ^ 6 " 6" b , d= k . ? 6"= U 3 6" : ! :

l ; B B ; 6" DF 6=7 . ' - 6" b $ .
Bz
5 B 6" : . $ u v 1 C [ _
B/
6 v 6 U k 4G
L s R c Yf 6 4 $ C B # . / C
5 SG 3 3 $ 6=
6" A B B & !
5 mH4 m K ? 6^H, 6" A B X B -& !
L .
Bz& ) K?A #
6-;?z "g -;& C 6"
. / 6q" D 6-?z !8 6" A B X 1 & i ,
-4 '=, U& # ? ! : ! B X H ? +B 8
, "1 Zb
5+ B 3 { A B X
6= X { B # e& 3, /3 . `& > e + B B X ? l U&
5 3 = 6D b B 6K-D $ "7 I6\U3# ?rX [
" %K5 Z 0`f& Z[ s 6q" D "U3 '=, G f =# +@ U: i ,
5 "K-D 6"sA
L S= : 6# - + c K 6" A B
# d3u b . %-
Z
6 v 6 ,9 j b = [
! ^]
b v 6 ,9 j b = v 6 U k
^],
! ^],
! ]_ 7] #
^],
G
G
R
G
' ] 1 : F 2 C57 ] Y 'dF *F g X

' ] _ /2 &:52 _ :v9 ]
X *H: D O '
u3/
]m
m * '? YH:' ] 1 : F 2 C57 ] Y 'dF *F g X
>1
>2
>3
>4
B / / 6 * 9a U k 4W
; ; "1 56 " N DF 6" : , d= k 6"= U N DF 6" : D : j 6=7 .

5 = 6 " %-3 fKR
`; ) 555 I. U_ I K I^ - = 6" "Kg 0 6U=b "f 6=7 . !
1
56" DF 6"= $ # ? 6q" D 6" A B 6" : $
L : + 4 '=, +B # : " B 6, 6=7 . %-
Z ) > > )
6 : 3h [ b : 3h U k
/
6 b= h
6 : = h
+B ; ;# + 4 =
"
;? . + e B
Z 6 , > ) DG P
B , U k 8 I K
- , S= U - .H 6q" D . C
? . I . C
# , D X " ! b I 6" A
5 N DF $ 6# - B
L
6 / 6
>U k 4G
3, %- I B
# + e 6" b # bX Y= @ e 6"= , # . C
re3
$ 6;" 1 v: . C
5 "
- X !8
+ e B m B "^ > K
L 6" 6^H X %- 5 6X ^ 6#
6
, [Z
6 / 6
, U k
B ) ,6 / 6
> U k4 W
6;"= , $ # ;? !8 ; # B N
3, 6= - B
? . %-
6;" DF 6"= $ B t # 6" : 6 i ? 3, %- . C
re3"1I "3`
L 6" 6^H X %-
) ,6
, [Z
L
5
, ) ,6 / 6
be= f1 + c K B
It :j YK?
# Id 8
>U k
> 1 , b
"G 6 : I+ =4 !
! 34 1
2
I YX - G '
7 6 / 6 U k 8 IH
+ cK B
B
6" DF
1 8=
6U=b& .
6" :
B
N
"be& .
% g B , #L `
7 6 )
b =# U k 8 I 4
6;U=b& ';=, 6;X ^

6fK-# + `X + c K
o 6 " d" b B , .
d" b X 6"= U d" b 6D f 6X ^ t Yf & 5 6" DF 6"= $ 6=# " i ?
=# ;, 6;=# ;" d" b& .
"45 + 4 '=, 6" D 6"= , b 6 "
-;4 6;"U": w g K^ 5
8 E $ w 7 - # I A m # s "? ?
5 2 KK-# '=, @ \ @ f - - > 1 C
B )
b =# U k W >G K
L8
1 U k W >G KG
L 3# K? + , 6" DF > "= =
"
# ^ v: > , ? i ?
5+
>C i ? N DF $ 07
5nHuF 6#8H "7 g^ 1 & i , 6 f >C $ g,
56X =g > 4 $ hf3 6" DF > "= $ B iH ? $ 0 r
5m X # m K B 6=^
5>C X v: 6 3, : ^ %=g 6# - B . 3u +@ B
5m '=, . cF +@ U: i ,
1
I G _ I+ q = "= 6?
I0 - # + : # I f j kC + Br: 6"="= 6K? I "c -: X 1
56" DF 6"= > g " " ? i ,

5
X 6g" . / 07& Z
#8 0 #
&i ,
6;" > " q $ @ g A 6q" D pX n - S "Kg O , 6U > 4 B , +B 8
56" DF Z2@ U: & "U3 X G f m 6 U: i ,
Z= Y R , Z2 # Z2 +B 8 6q" D "U3 X G f m +@ U: { -# +B 8
56? X
5 6X =g 6 Ub +
, U3 m 6 U: + # .H
;" l gfDC >C $ m g, O 6#8H 6" A B 1 & i
d^ &
5 SG X b
B
*T :2 ) U k W >G KW
L s K? + ,
%-4 6-D q # > 1 $ m 8 1 Z
A m # $ . C
! b
Z K&
: I >C + # $ 6^ i ,
5 Z2H z#
5Z 3 b& # %? 3 & C 63" # %u 3# $ m
"7e&
56=
6"( > "= $ B m
# ^ '=,
1B
;= ; df? X S# b4 ^ `: A >C # $ ^ # 0 l U&
5 6# , +B 8 UX
o BA
5N DF 6 4 '=, +B 8 B m
1B
5N DF $ +B
# "^ 'c & C K Z2r1 b# '=, > B m , 6"^ &
L )
J = â U k2 8 I K
$ > ;1 C ;"= 3, 6 K 6f g U3X c K
6U=b& $ . C "= Z
LS= : A m - I # X 6" b D f1 I+ c K 6" A B 6U=b&
b ' 9
j 6
6 b= [
b b= )
â U k2
6 b= [
b b=
â U k2
L! "4
b ' 9 Z
6 O) Z
6 *T < )
b ' 9
j 6
6 b=
5 e3 { - 6D 6D8
, S= U N D
" # K
I+ ;c K B ; . "= v# # W SG 3 SH . F . C "= b
LS K ~ m
6f g '=, ` ^r?
4Z 6 *T < ) b ' 9 Z 6 O) [
5 b O) Z 6 *T < ) [
b O) 1O) 1 U k
b *T < )
*T < ) U
L8 1 O) U k 8 I K
^ I A >
>H z SU= m , i ? D "4 N DF > "= , %=g &
61 # m , ! b# 63" # + # > j 61 # m , mH4 { ! "4 $ N DF Z-^ rq=
# %? 3 & C : # $ m , " 6q" D 5 Hv# m X %"7& %K-X { + # > j
5 U3 m # 6K": & 6K-D $ . @ eD
Bz
#A I Z2H z#
;#A I N DF [ B
" # , N D S= U # d= x ^ I { 6
#
. ; p;G # . ! 6q" D a\ +@ Ub . @ eD
Bz
2
5
6" D . I
#
t ; 6K-;D $ 07 ; 6K": 6K-D . "f L 8
3 # ,9 8 v ) U k 4 G
L 6K": t [ 6"= U 6K-3
6=# " 6K": 6 " 6K-3 # m f DC I 6K":
3
L be X %-
6
,9 j b = [
,9 j b = v 6 U k
56=#
5 ! I
" +@ U: . X : ^ . ' -
! I6 3b?F I6" # _ > , Kg B 6# f 6 BF 6K? IT"-4

-4 S=, 2
! It :j YK? # Id 8
"G 6 : I+ =4 !
! 34 5 3
B F b= * 9a U k 4 W
+ 4 '=, 61 b " m > 1 6,

5 m > 1 6, a
Z
) < 6 > )
#8 . # l D +@ Ub . !
" m ? # %
L6" 6 B Y1 %-
6 O) h [
*
Z
6 b= h
6 O) h
L
7 6
b O) h F b= U k
Z 6 < 6 > ) DG P
be= f1 + c K
*T : j k 8 I H
+ cK
1 8=
A 6U=b& .
^ i ? .
6" D .
A > 1 , b
A m #.
N#.
% g B , #L `
4 7 6 +l J = : j k 8 I
3 = ,6 8
g Q ;6
: P p) > "# : * "6 $ 7 6 +l F .T # #
?M ,) R / " > 4 3 6 ?M 9 L $ 8 I 3 6 8
?M 8
)B
: P / . ,
# 1 4 7 6 +l J = Y . : j k2 8 I
"
B}H , S
5+07 ;# @ K, 6 X @ K, # ! b & S
"= : # $ + c K 0 @ K,A " Z
;
6 X v 6U=b '=, . +07 6U=b '=, . B j , 3
Hf " . ,
B ; X J ;f ; N DF X ""
# X C I "= : # : "7e& { -# '=,
B ; p3, 3 6= > 4 B X Jf
e3 6_ > q 3
5B B .
7 6 +l F .T
# 6fX - G 3 J ? '=, 6 X +07 # + c K 0 d" b

# GH # ! b + c K 0 d" b =
" # " # # -4
L w g D ! - - # #
-4 6"U": n \
)B
f& Z # +B ,
# 6#8H >H
K^ I+ _ . /
L 7 6 +l J = h 9G K
5+ c K
;K ,C $
) ># ]
I6;3" # .
5
A ~ f& ) 6"U"b U3X

f& Z L 7 6 +l *T
5+ c K B ~ f& ) 6"U"b U3X f& L 7 6 +l / 6
A % I6 f > "K 6 "^ # 6K-D J ? '=, f& B P " 6 :2
- %? 3 # +B 8 # 6fX - > U $ pX
6-?z >B & # #
5> "K Zq4 l U&

G X = i f&
Y"f K? 3# 6-?z t & # @ $ cF d" b& f& Z L3 7a
-# # 1 > "K "e3& +
w ? 6-?z 6 (
:
\
\
\
D. LECLERE, Lessentiel de la comptabilit analytique, op.cit, P. 156 1

^ ]m ]F
o:X'- 2
^ ], 1 G ' f4I 3
;: '=, 6 "K=? ? "}

6
c 6`` K ! b& C ! %
I6-;?z p;" S;# &
. [ Y"f
Bz& C 6="\ K ! : I6-?z =
LS= # K ,C X rD ! K
3, %
5+ 4 63? mH = 6-?z "g -& ) K \
5# D n EF 6#8H K \
6;^H j I ~ -4 % ` 1 qG D # 5 K= $ 6 X + BF d" b& L1 /a J =#
> "3f X 5+ B 0 # # , % ` # [ I6\# 6^H, @ BA
_ X
5 be
6_ a -& U` J ?A '=, 6D8
Id" b = 6" ^ 6
v#
); 555 ; X I@ ;X : 6^ g
! "3f @ ] "g - "4 L 1 ; J =#
56 B . / $ >C K b= -&
I. C $ +B , %K"7 # @ S# " Z"e : X 3# @ L 9 0 J =#
56 ^ 0 >Hg p"1 %K- &
H ; 6-?z pX &
H C l D %-4 H C -^ %- L| M2 F .G
5X H
8 3& H I , `&
'=, I X "1 2 #
# "U - # f# 6-?z
1 & 6 X d" b& L a H) J =#
5d" b # l 3
" $ > 3- 6" Hf ? K# '-3 C ! 3 %?
L 7 6 +l J =
) : F *R K
';=, "; 6"? 3[ 6"3U 6? J ? '=, " " m #
?r
!;1 " m @ eDF + c K 0 d" b 0 #
!1 5 f1 f J ?
L 6" > g] %=g j

;: #
3` Z"-f& mH # 6U=b : # b
" e3 Zq4
5 > q 3 6U=b& -4 7 6U=b&
5 e3 Zq4 # : =- f1 I + c K 0 d" b B 3X % K&
GERVAIS .M, Op-cit, P 131.

I t :j YK? # I! S =4
6 >
1
2
p;3# + "U -; : '=, 6# : # : 6U=b& "

" m -4
5 6 B K +B U ?C K f1 d" b 8 & 6f R '=, B ,C X

6;U=b& J "f 6" DF : = + c K 0 d" b =
" " m #
5 + 4 6U=b& '=, 6X ^ I 6^ X 3
L!1 6 ! B 6, ? J "f J ? LHv# ! : j1
6 " + c K 0 d" b
" 6 ! B >,? B ,
;"
# # I+07 + c K 0 d" b =
"
LS=
6 " +07 + c K 0 d" b

6 ! B >,? B ,
6 " 6 X v + c K 0 d" b
6 ! B >,? B ,
+B ; 8 # h^ 3 v
3"X I e3 Zq4
"
"
# #
" # # -4 : b
: 6 X v + c K 0 d" b =
"
+07 d" b =
"
"
# #
6 X v d" b =
"
"
# #
6K-3 X X m A #
+ cF
5 e3 Zq4
7 6 +l F .T U k B
LS= # Y1 + c K 0 d" b = F . C %-
) c J = [
"
"
# # S= U N D
b J = â U k2
L"4
" # 6= d" b
" e3 { -#
I t :j YK?
# I!
S =4
>1
5+ 4 + 4 N DF
"
# S= U N DF Zq4 S= U N D
" e3 { -#
5ZGH# 0 . C !1 6K # tH,
" . C 6q" D D : j
L + c K 0 d" b = F . C "= b
5+07 + c K 0 d" b .
56 X v + c K 0 d" b .
. ;
= F . C !1 6 X v +07 d" b X 6^ U i , 6 4 $
5 eD I6D8 # IB B #
1
L + 6 7 6 +l J = U k K
e;3 +07 d ` X 6^H ! b& ! 6D > D8 Y R , 6X ^ $ e
5 e3 J "^ 6"D b# # I0`f { X Y= & + c K# 6^H,
LS= : +@ U: . w UD . +07 + c K 0 d" b . =
b " ,6
+07 ; d" ;b =
6 + 6 b = [
"
"
) c + 6 J = [
b + 6 b = N b92 U k
L! "4
# # S= U e3 { - 6 " +07 6U=b
S= U e3 { -#
b " ,6
6 + 6 b = F b= U k
L{
[
b " ,) + 6 J = Z
? $ > K=f : +07 + c K 0 d" b
b ' 9 Z
6 8
+ KX
8) ) F b= U k
6 " ,)
LS= "1 w UDC . K? h"=& b

u 3, ? $ > K=f& g& ! b
#
5+ c K 0 B
\
! ^ ]'XS ,
G ' ]F
o:X'- 1
I e;3 { - 4 # J "f +07 + c K 0 d" b u 3, : X 6X u

5 ^B i ,
Bz ^ >H#
3, "- f
! % X F w UDF . -} d" b %? Q SU b C ! - 1 [
5+07 + c K 0 d" b u 3, # `3, b p==
;
%K- ! b f1 I e3 J "^ , m z- '=, +@ Ub . 6" z-#
6 GH# 0 B > Uu # ! : I K?A # %K- >C d^ & B 6 3# $ r
5 555 I6" DF 6"= =
L $ g 7 6 +l J = U k K
b C A 1 I6# =# 0 6 X d" b&
6# =# 6 X d" b& 6 X v d" b Z-f3&
6g] $ /3 +B , b "1 6"D v 3"X I6g] "U3 6#8H + U @ D X C "1 /3 +B ,
d" ;b t ; "U3& { -# ! b ! # pD T
I+0`f + U $ ~ 6f=
1
56U=b U l U&
Bz
I6"=uA 6g] $ B { - , d= x
LS= : %- + c K 0 6 X v d" b = F . C
) c $g J = [
6 " ,) $ g J = Z
4
LS=
b " ,6
$ g J = â U k2
6 8
8) )
L"4
c $g J =
b ' 9a s(
: 6^ R . 6g .
6 $g J = [
F . C =
$ g J = ;& U k
L! "4
S= U e3 { - 6 " 6 X v d" b
S= U e3 { -# 6; X v d" b =
" " # #
) c $g J = [
b " ,6
6 $g J = 1; U k
7: 1
^ ], 1 G ' f4I 1
8
~ X P 1< z
L 9! 6 " / / 6 U k
L + c K 0 d" b = F . C = 6 X v +07 d" b X Ù i , 6 4 $

5B B # .
5 eD .
56D8 # .
Budgtisation
6;"D " 6f=
F . C 6`4 . C
B B 9!
6 U k
0 6 X v @ K,A K , % I@ K,o 6"=b"[ " X #A Y= # 3, 5+ c K 0 @ K,A
56?
+ U m R
= 6=X ^
L6" 6 B Y1 6D8 . %-
b " 9! ) [
7 6 +l J = 9! 6 U k
L! "4
+ ;"7 d" b =
" " # # S= U e3 { -# S= U e3 6D8 #
2
6| 6 X v d" b
5a"u b IZGH# . pD t 3 # 1 6K ? 6D8 . 6q" D D : j
[ I6 X 6D8 # " N DF Zq} Y= & 6 " # 6 X d" b& S 6| 6 X v d" b
5 " N DF # ^ S= U N DF ! : u ` H
=\# . C
!b ^
{ -;# X 6^H,
X j 6" DF n X
G - J "fX a - L/ / 6 U k
56q 3 > " b e3
'=, . C
Z"f S= U e3 { - %? 3
" N DF X S= U N DF ! f
6q 3# + 4 b + c K 0 6U=b X S b B B
0 ! b %? 3
" N DF # : S= U N DF ! : j GH# . C
!b
# j I+ c K 6=# " ^ '=, . C J "fX a - pD : 5b 6 4 $ ZGH#
P. MEVELLEC et G. ROCHERY, Elments fondamentaux de comptabilit, ditions Vuibert, Paris, 1990,P. 1
604
2
Y9 @ Q IR )5@
8
Cd . '
8
P. MEVELLEC et G. ROCHERY, op.cit, P. 604 3
Z";f IS;= U N D %? 3
;^ # ^ S= U ^ ! : j
b ' 9a 9! ) [
"
Im ;
0 @ K,A
+4
" ^ # S= U ^ 6D f# mH
GH# ! b 5
+ 4 6 " 6U=b X . C
"
5b 6 4 $ ZGH# 0 %? 3
LS= : %-
b " 9! ) / / 6 U k
# # S= U N DF ZqO " e3 { -# S= U N DF 6D8 # "4

6| 6 X v d" b +07 d" b =
"
%K-X X
I+ 4 + 4 N D $ w 7 - # .H
. C
56" ] . / { 4 IB 6", D I>C
5> q 3 '=, 6 X v @ K,A " cz# , + K,
" U k
5 e3 { - I
> 4 6g? X > q 3 d" b + c K
';=, 5 "G 6= Q 6 X v @ K,A ! b& I " e3 # ^ S= U e3 ! b # 3,
# 6 X v @ K,A l | ! b I " e3 # : S= U e3 ! : =: Ib
; ;=K X w U v 56 X v @ K,A t [ Sf"fO =K # : > q 3 d" b& $
;" . ; \ p"=, Y=g
e3 '=, . C ISf"fO =K d" b =
5Hf
6 4 $ GH# ! b 5 6 X v @ K,A l | " Z j IZGH# 0 . C
!b
IZ;GH# 0 . X I e3 U K?
& 5 e3 1
Ib
g & I> X "7 I e3 d"^ &
Bz& ) > X g C
6" A B ! l gfD
S= U e3= 6D 6D8 X w U mH # I. C
\ b I555>C
j !A I K ? ! : j GH# . C
! b 56"f"fO
> 4 6 " 6U=b
6D 6D8 $ + 6 X v @ K,A : ` # , & 3 I6" U +B 8 aX 3 ! T
6-;?z ! T;
1 I K # . C ! : j Ib '=, 5 e3 $ +B 8 3 !
B. DORIATH, contrle de gestion, dition DUNOD, 2e dition, Paris, 2001, P. 102
G. MELYON,Comptabilit Analytique, Bral, 2 d, Paris, 2001, P. 238
1
2
0; ! ;b . C 1 X I6 gX 6U=b& ff4 y
) c J = [
6Xv
G K, : 6"g7& # b &
5ZGH#
b ' 9a 9! ) " U k
LS=
: %-
5ZGH# 0 . C 1 6K # 6q" 3 D : j
L! : N 3 ? b
) c $ g J = [ 6 $ g J = " U k
56 gX 6U=b& ; ZGH 0 e3 . I6" U +B 8 aX ZGH e3 . ! t 3 #
L6" 6f g %-4 " # 6= 6 X v d" b -4 b j
S= U N D
" e3 { -#
6| 6 X v d" b
B " e3 { -#
5 "
" # 6= 6 X v d" b
56 X v d" b = Hf " w 1 e3 . p3#

= ) pG
6 " d" b = F . C a be
B. DORIATH, contrle de gestion, op.cit, P. 102
6 J = U k B
1 8=7
d" b = F . C
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;"4 IB ` ^C Z"/3& g& 6 B B ) > ,
S, ; C t ;1 + \O p^HgD #z& )
b 3;& ) ! =K ff ) 6" 6 B > :
6 J =
/B
Z # B ` ^C @ BA
q = 6 B G : be & p H #
J ? '=, A 6
X VK
5 "1 S# f
g& '=, + c K#
m nG F /T
# - b) B< T Q ;6
> ;X ; j 6# f m : B f1 B ` ^C @ Bo +0Kb 6"sA # ^HgD

+B ; 8 ;G 6" DF > -# $ '=, >C # Y"f p"=, ": $ 6"# 3 m
; X 01 ;& $ "D & ) + 3 # Z '=, 5
6" DF > ^ g # l U DC %-D
d ; I ;3# K; $ m J + D $ : & ) N DF u 3, $ 6X =g e
;" 3b i ;? ';=, 2 ^ #z C I "1 6 eK B = S, 3 TU { 5N DF $ 6v O 6"3U 6" = %" ?A
;# ;E 6 B `; ^C > -?z = @ BA +@ U: Z""f& $ Z" U Z n \
#
Ll
[ 3 ) ?A Z" U 8 X B
\
F /T
# - b) B
Y;"f 6# - B
S; 6, q3 +
"Uk # + / 3 . A 6-?z Y"f 6 Q @ BA !

. A m u S L6" U S# U# e . A =&
5 6# - B "Uk
i ? "7e w R .
g] # c B f D S="= h1 L@ BA Z""f& #
i ;? \1 # ? B
6 B ` ^ +@ U: # Yf . ~ 6 B 6 eK B
[ i ? g] . A Y"f j Bz "} +@ U: '=,
B ; i ;? 6"U": 6", 3` + 4 = 6# ? . A Y"f { # 61 # L
5 -UD + 4 '=, j d" b 1 3 -4
Claude ALAZARD et salime SEPARI, contrle de gestion, Dunod dition, France, 1998, P 11.
]
^]
]_>9; ]' /5 F
9 > ]P ; @ E ]6 7 '
A )< C- D$F ]j F 7 A
D )7
6f R $
~ b ) > "=
6"3f G ? yrX Z""f > B . & :

5 > B + , '=, ! 6f R b b IZ""f
D f be 3"X # 6-?z = B ` ^C @ BA '=, z& {
# , : 3
5 2 0/D # @ B v:A ! b& 6"=G > -?z ! > ? K "4 I [
+ 4 +@ U: '=, ZbO T @ BA Z""f& !rX m f b d
$ @ # '=, @ 3X
I. ; # pf"f S7K3 ! : 63" # + 1 6 y $ "U3 > " 1 6D f 6-?z 6" DF
I ; >C | $ d \ + f B `# h"e " W 6c 3 > 1 C N ? #
6;" 3& + ;4 =& @ B $ =] S4 D $H 6#8H 6" H > @ F n ^ 3 V- "
5 G B $ 6 3 { A > R e3 p 6"=, 1 g&
,>E
Z/ 0 12 F /T
# nG B
LM X @ BA Z""f& 6"s h"=& b

6 B ` ^C B = v#A i ?C $ v @ BA Z""f& ! K
# Yf '=, @ BA Z""f& , -"1 I ~ i C > , e X 6" B K > ^H a K
63b +@ U: \1rX UG < X 6-?z i "^
6-?z $ > - 61 : '=, "g X f" R K& @ BA Z""f& 6"s K& & K
LS= # '=, @ BA Z""f& , - : K
Z[ , @ B $ =# p" & K
"= + BF . c p" & K
6" DF 6"= 0? a" & K
Y N DF X Y= & # @ ? 6-?z = e3 p d= X Y"-3 Y"f K
B 1A
5 3 = +B > Uu J ? '=, N D +B _ 0 # K
! ;b& ! G B S, - IZ""f l # 6-?z X f" R K& K& @ BA Z""f& !
6 "KR # %? 3 I64 2 D b# 6-?z Z"/3& # 6fU # 0
> cz " 6"= ,
. Patrick, Gilbert et Graldine SCHMIOT, valuation des comptences et situations de gestion, conomica
dition, France, P 152.
. Grard CHARREAUX, la gouvernement des entreprises, ed. conomica, France, 1997, P 83.
); 6, 3` ~ " & ) 6"3U hG `] Ip"1 &

i /3 %-4 p &
e3
6;", D '=, 0K: 4 d^ > cz t
!1 I j 61 56-?z " S 3&
5+ 1 > # = > D "K f#
6", ; # G ; D Yf & ! b 4 Z""f 6"= , Z & ! % > K ,C t @ '=,
LS I6# 6gfD '=, ":r +
# 56" ^
';=, ; & ); > -?z $ @ BA +@ U: ? $
& ) >C !
! ; %K-; I 4 E 6-?z +@ U: '=, Zb= 6"1 : 0 I6"K? 6 q S4 3
$ ; ff { > K ,C 0`f { $ 6 q 6"} " S\& ^ 6", 3u 6-?z#
5 g {
cz# & I6 q S4 3 '=, +
6" DF > -?z $ @ BA Z""f& 6"= , !rX =,
0 # '=, 6 B ` ^C 0 S7g&
4
/D 6
# 6-?z n E '=, Zb= "
b= W ) > -?z $ 6u 6" 6"}
56
; b # @ 6-?z K , X S,
J ? '=, i f& { 0 # B b
$ 6; ; I beX S, 3` l gf X Ii , beX pX r z TR B ` ^C
56"sA
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5
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;
mH
# > -?z 0"-& - 6=4 : d" b $ Zb 6s -# I Z \ 9 K

I 63& X 6 # 0 - # 6 ? I ? Q i /D
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5 \
IG _
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5 \
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#
Be )
5
I! 3K I> 0X I B B I , S-D 1 J # ^ I 3 Ie /R 8 > K
I! ;c D ! ;3K 6K b# I , S-D 1 I6"
6 B ` ^C > =g` J # ^ M Yb;0) K

! I! 3K
I> 0X I A 6 Kg
9 = a :|
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6"D b 6-D I 6"D -DF i =
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X :
, 6 # + q
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BQ=
53- C.PEROCHON , comptabilit analytique ( T Q G 3 ) , paris , dition foucher , 1982

54- ABDALLAH BOUGHABA , , comptabilit analytique , Alger , dition Berti , 1994
55- Henri Culmann . La comptabilit Analytique , Alger , 5eme dition, 1993, Editions
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L 9 = a p1 6
1- http:// www. Eeaa.gov.eg / arabic / main / iso1.asp
2- http:// www. Enap dz.dz

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