-

: ) CVP (cot-volume-profit .
: - cvp
.
cvp
.
:cvp

:
.1
.2
.3
.4
.5

:cvp cvp
marge sur cot variable contribution
.margin
:M/cv (chiffre daffaires) CA CV

) (RT

:

CV

CA

M/cv

2013/2012 :

Page

= M/cv= CA CV
:

= M/cv P : .

.X- CVU.X :
.

)( - :
- CVU

=M/cvU

) ( :
*100

=100

=)( TM/cv

TM/cv .
:CVP :

)(CA
)(CV )(M/cv
)(CF )(RT

RT= CA- CT= CA- (CV+ CF)= (CA- CV)- CF= M/cv- CF

CVP :
RT= M/cv- CF= TM/cv.CA- CF
: electech portatif 2012 :

= 5000
= 3000
= 24000000
= 1600.

: :

Page

(1
(2 ) (CVP
(3 .

2013/2012 :

:
(1 :
= 8000000 =1600*5000
= 4800000 =1600*3000= 3200000
/ =
(2 / :

:/ =

= 2000

:/ =
= 2000 = 3000 5000
(3 / :
/ =

: / =

*=100

*40 =100
*40 = 100

*=100

(4 RT= M/cvU.X-CF= 2000.X- 2000000 :

) =

= 2000000/.

(5 :
RT

profit

RT= 2000*X- 2000000

x
perte
-2000000

)SR (1000 u

(6 RT= 2000.X- 2000000= 2000.1600- 2000000= 1200000 DA :

:CVP CVP
:

2013/2012 :

Page

.1 : CVP
-
) ( .
: ,
:
=
:*2= 1200000*2= 2400000 DA :
== TM/cv.CA2- CF=> CA2
:

/

= 11000000 DA
:

>=

>= = M/cvU.X2- CF

= 2200 units

= 5000*2200= 11000000 DA :

>=

=CA

.2 )( : CVP
)
( ...
.
.a :

.
: ) electrotech (
25 500000

:
= 2000 =(25*1600+1600) 1.25*1600
= 2500000 =500000 +2000000
:
= 10000000 =2000*5000
= 6000000 =2000*3000/ = 4000000
= 2500000
= 1500000
: = 300000 =1200000 -1500000
300000.

.b :

...
.
: electrotech
200 ) (
500 )
( .
:
= + = 3500=500+3000
= 1800 =200+1600

4
Page

2013/2012 :

:
= 9000000 =1800*5000
= 6300000 = 1800*3500 2700000
/ =
= 2000000
== 700000
=

.
.c :

.
: electrotech 20
300000

) : (
.d :

.
: ) (
500 200
100000.
) : (
.e :

.
:1 electrotech 20
25
:2 electrotech 15
12,5
:3 electrotech 25
25
:4 electrotech 150
) (
) (
150000.
) (

5
Page

2013/2012 :

: SR

CVP
.
(Seuil de Rentabilit) SR :(Break-Even Point) BEP

) ( ) (

) (:
.1 ) ( = ) ( CA= CT
.2/ = M/cv= CF
.3 ) ( .RT= 0

: :
.1 : SR :

=ou SR

=SR

.
: electrotech

=5000000 DA
= 5000000 DA

=SR
=SR

.2 : ) (CVP
:
.X- CVU.X- CF= 0
: RT= 5000X- 3000X- 2000000
5000X- 3000X- 2000000= 0 :
1000 units :

SR= 5000X= 5000*1000= 5000000 DA :

Page

.3 / :
/ :
M/cv= CF => M/cvU.X= CF

2013/2012 :

: M/cv- CF= RT=> 2000X- 2000000= 0

2000X= 2000000 :
1000 :

=< SR= 5000000 DA

.4 :
(Maple, R,
)Scilab
.a
) ( :

.b
/ :

2013/2012 :

Page

.c
:

:
:

=PM

.
:

=SR

:
.
: :
.

= 225 jours

=PM

16 : 2012
= 62 :

=SR

: MS CVP
) (

:
Page

:
2013/2012 :

MS= CA- SR

=MS

MS= CA- SR= 8000000- 5000000= 3000000 DA :

= 37,5 :

=MS

SR+ MS= CA :
SR+ MS= 100 :

chiffre d'affaires

SR
62,5%

Marge
de
Securit
37,5%

9
Page

2013/2012 :