projet lancement de BMX7

1- cout cible pv pub ttc 399

tva pub ht 333.61 19.60%
marge distr 83.40 25%
pv cible 250.21
profit cible 50.04 20%
cout cible 200.17

2- nomenclature

3-cout estime cout composant + cout processus

CP= MOD + CH INDIRECTE

a-prix composant b - MOD

composant Q PU total LOT 10
ROUE 2 8 16 TPSH MOD 5
CADRE 1 25 25
PEDALIER 1 5 5
PLATEAU 8 1.5 12
PNEAU 2 5 10
GUIDON 1 2 2
FRIEN 1 6 6
SELLE 1 3 3
ACCESS 1 6 6
18 85

C - CHARGE INDIRECT METHODE ABC

MODELE BMX7
ACTIVITE COUT GLOBAL INDUCTEUR VL GLOBAL CU INDIC VOLUME CU/BICYCLE
ACHAT 400000 CA 4000 100 200 4
GESTIN STOCK 2000000 RF COMPO 500 4000 9 7.2
USINAGE CADRE 2500000 CADRE 50000 50 1 50
 MONTAGE 1200000 HMOD 30000 40 0.5 20
EMBALLAGE 250000 CADRE 50000 5 1 5
EXPEDITION 200000 COM 500 400 100 8
FACTURATION 45000 FACT 1500 30 300 1.8
GESTION ADMIN 1000000 LIGNECOM 2500 400 200 16
112
D- REPARTITION COUT DU PROCESSUS
composant Q PART COUT COUT ESTIME
ROUE 2 14.11 30.11
CADRE 1 7.06 32.06
PEDALIER 1 7.06 12.06
PLATEAU 8 56.44 68.44
PNEAU 2 14.11 24.11
GUIDON 1 7.06 9.06
FRIEN 1 7.06 13.06
SELLE 1 7.06 10.06
ACCESS 1 7.06 13.06
18 127 212

4- L'ANALYSE DE VALEUR
MRK FONCTION LEGERETE MANIABILITE SECUREITE DURABILITE PRIX
IMPORTANCE 25% 10% 25% 20% 20%

MATRICE

FONCTION LEGERETE MANIABILITE SECUREITE DURABILITE PRIX

ROUE 25% 30% 10% 20% 15%
CADRE 40% 15% 25% 5% 15%
PEDALIER 10% 50% 25% 15%
PLATEAU 20% 30% 40% 10%
PNEAU 15% 10% 15% 25% 35%
GUIDON 35% 30% 25% 5% 5%
FRIEN 15% 50% 25% 10%
SELLE 40% 35% 25%
ACCESS 40% 60%
185% 100% 245% 180% 190%

FONCTION LEGERETE MANIABILITE SECUREITE DURABILITE PRIX VALEUR

ROUE 3% 3% 1% 2% 2% 11%
CADRE 5% 2% 3% 1% 2% 12%
PEDALIER 1% 5% 3% 2% 11%
PLATEAU 3% 3% 4% 1% 11%
PNEAU 2% 1% 2% 3% 4% 11%
GUIDON 5% 3% 3% 1% 1% 11%
FRIEN 2% 5% 3% 1% 10%
 SELLE 5% 4% 3% 12%
ACCESS 4% 6% 10%
TAUX HOR 30
CU MOD 15

VOL PON 5000

COUT PROCESSUS 127

COUT ESTIME 212
 COUT CIBLE 200
ECART 12

FONCTION LEGERETE MANIABILITE SECUREITE DURABILITE PRIX

ROUE 14% 30% 4% 11% 8%
CADRE 22% 15% 10% 3% 8%
PEDALIER 5% 20% 14% 8%
PLATEAU 11% 12% 22% 5%
PNEAU 8% 10% 6% 14% 18%
GUIDON 19% 30% 10% 3% 3%
FRIEN 15% 20% 14% 5%
SELLE 22% 19% 13%
ACCESS 16% 32%
100% 100% 100% 100% 100%

COUT INV
14% 0.78854304
15% 79%
6% 1.90098653
32% 0.34879861
11% 0.96891472
4% 2.6601082
6% 1.69405233
5% 2.5143167
6% 1.68836438
projet lancement de BMX7

1- cout cible pv pub ttc 399

tva pub ht 333.61 19.60%
marge distr 83.40 25%
pv cible 250.21
profit cible 50.04 20%
cout cible 200.17

2- nomenclature

3-cout estime cout composant + cout processus

CP= MOD + CH INDIRECTE

a-prix composant b - MOD

composant Q PU total LOT 25
ROUE 2 7.6 15.2 TPSH MOD 5
CADRE 1 23.75 23.75
PEDALIER 1 5 5
PLATEAU 8 1.425 11.4
PNEAU 2 4.75 9.5
GUIDON 1 2 2 5
FRIEN 1 6 6
SELLE 1 3 3
ACCESS 1 6 6
18 81.85

C - CHARGE INDIRECT METHODE ABC

MODELE BMX7
ACTIVITE COUT GLOBAL INDUCTEUR VL GLOBAL CU INDIC VOLUME CU/BICYCLE
ACHAT 400000 CA 4000 100 200 4
GESTIN STOCK 2000000 RF COMPO 500 4000 9 7.2
USINAGE CADRE 2500000 CADRE 50000 50 1 50
 MONTAGE 1200000 HMOD 30000 40 0.5 20
EMBALLAGE 250000 CADRE 50000 5 1 5
EXPEDITION 200000 COM 500 400 100 8
FACTURATION 45000 FACT 1500 30 300 1.8
GESTION ADMIN 1000000 LIGNECOM 2500 400 200 16
112
D- REPARTITION COUT DU PROCESSUS
composant Q PART COUT COUT ESTIME
ROUE 2 13.11 28.31
CADRE 1 6.56 30.31
PEDALIER 1 6.56 11.56
PLATEAU 8 52.44 63.84
PNEAU 2 13.11 22.61
GUIDON 1 6.56 8.56
FRIEN 1 6.56 12.56
SELLE 1 6.56 9.56
ACCESS 1 6.56 12.56
18 118 200

4- L'ANALYSE DE VALEUR
MRK FONCTION LEGERETE MANIABILITE SECUREITE DURABILITE PRIX
IMPORTANCE 25% 10% 25% 20% 20%

MATRICE

FONCTION LEGERETE MANIABILITE SECUREITE DURABILITE PRIX

ROUE 25% 30% 10% 20% 15%
CADRE 40% 15% 25% 5% 15%
PEDALIER 10% 50% 25% 15%
PLATEAU 20% 30% 40% 10%
PNEAU 15% 10% 15% 25% 35%
GUIDON 35% 30% 25% 5% 5%
FRIEN 15% 50% 25% 10%
SELLE 40% 35% 25%
ACCESS 40% 60%
185% 100% 245% 180% 190%

FONCTION LEGERETE MANIABILITE SECUREITE DURABILITE PRIX VALEUR

ROUE 3% 3% 1% 2% 2% 11%
CADRE 5% 2% 3% 1% 2% 12%
PEDALIER 1% 5% 3% 2% 11%
PLATEAU 3% 3% 4% 1% 11%
PNEAU 2% 1% 2% 3% 4% 11%
GUIDON 5% 3% 3% 1% 1% 11%
FRIEN 2% 5% 3% 1% 10%
 SELLE 5% 4% 3% 12%
ACCESS 4% 6% 10%
TAUX HOR 30
CU MOD 6

5 pd/h

VOL PON 5000

COUT PROCESSUS 118

COUT ESTIME 199.85
 COUT CIBLE 200
ECART 0

FONCTION LEGERETE MANIABILITE SECUREITE DURABILITE PRIX

ROUE 14% 30% 4% 11% 8%
CADRE 22% 15% 10% 3% 8%
PEDALIER 5% 20% 14% 8%
PLATEAU 11% 12% 22% 5%
PNEAU 8% 10% 6% 14% 18%
GUIDON 19% 30% 10% 3% 3%
FRIEN 15% 20% 14% 5%
SELLE 22% 19% 13%
ACCESS 16% 32%
100% 100% 100% 100% 100%

COUT INV
14% 0.79061229
15% 79%
6% 1.86957861
32% 0.35249919
11% 0.97397804
4% 2.65420508
6% 1.66055987
5% 2.49424092
6% 1.65498436
projet montre

1- cout cible pv pub ttc 299

tva pub ht 250.00 19.60%
marge distr 100.00 40%
pv cible 150.00
profit cible 49.50 33%
cout cible 100.50