COMPTABILITE DE GESTION
La démarche de calcul des cofits avec'un réseau d’analyse
comportant des activités secondaires
1. La démarche générale
Schéma de calcul
Ressources
Caleul du coot
des activités
‘et des inductours
|
‘Atvite
primaire primaire
Caleul du coat
des objets
de caleul
piomenetsoers (produits, services,
Processus...)
Objets de calcul de codts
2. Les étapes
La démarche de calcul comporte une étape supplémentaire lige a attribution du
ccotit des activités secondaires aux activités primaires.
4) La détermination et Iaffectation des ressources incorporées
b) La définition du nombre d'inducteurs
¢) Le caleul des consommations des activités secondaires par les activités primaires
4) Le calcul du cofit de chaque inducteur des activités primaires
©) La détermination du cofit des objets de calcul
4) Le calcul et I'analyse des résultats
3. Application au cas Press+ />
Nook
La socitté Press+ est une PME de négoce et de prestation de services dans te secteur de
Phabillement. Ses domaines dactvité sont : Le modile a base d’activités : mise en ceuvre
~ 1s location de machines industrielles de pose de boutons métalliques. Ces machines sont
sxhetées auprés des constructeurs ;
~ 1a vente des boutons métalliques (boutons, agrafes,eillets, rivets) qui sont posés par ces
seachines 3
~ la maintenance et la réparation des machines louées.
Face un secteur qui subit une forte concurence internationale, a société Press + a axé sa
-sratégie sur la qualité, la réactivie et ta flxibilté. Dans ce contexte, le directeur de la
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