COMPTABILITE DE GESTION 2 CChapitre 1: Définiion et champ d'application de lx comptabilité de seston 1. ean LQ ce que mp de tin? sped s-va ia r ng pn tie pt i Ena ps or ee Fr i I i sp a tie eh pee ‘ew cea eet ees hp a ee el oe np ge a i cd gi tp epee ors eta ee pe peo ‘Saree une Mee ni ee ie pe oe cee ern sn sp ie pa ce Qi See aa Feary pt ep spe eget ln tA caps tp abv de mc a fw cs be eet rs) a et eer Gt se ee compli de poner nat ge sh ee ce nti ci gi iso i een ie, ae seen pn a git (2+ cit pe mp page sv pe as go Na mice dp eer pest et ds et pe sioner aavi deena sme) ep age pen en en a gl ‘Seu eis a op a cen eo ‘inn psc ne wie teeth i) a 1 cet en nt ee ie i i a Tempe De nn eg er ae a i po ge i at Objectif es dea compat de son 2 Objet decomp est tp cep ope Peta i (2 pe a a 1 acne a» i pr ‘ean fie ta ie tp ce ae sarc et te ne Li pe gin a ‘i am eye An pte i le yr a nc mt (pee epee pt a = Ie ca pene a oe ee ot er ee ‘er dns ess turin et ps le ie ‘pee ogni Si pe err bc a ‘emanated town gee inde pon ae ‘erent connie ti nn ep ops og a a pent pre aqui scp spe va ha cnn Pa ‘St per ni me ir ne ae + Bete (Ge oto Ie, deh ce neo Fie ne ee eng nt Repl a a Hed pn ‘osteoma en at aoa ame ‘tibet ene dn ones ee pe on 22. Compa acronis que traces? ere tn amg ct a 121 ee en ae teen ter igh i ie es ct ain. ae ‘ine pertinent fee ATi ep Oronoarom ap specie etimderae | ign amon Cram eden ctiter | 5 ate sot ce 1 Atop sexe cae near | Sen oxen ag | ao. ped eh ene, i one edt os pe fcr qu a ern tL gt ee etl ae Tikrit en Be ee eee i eee ce wm gy gent peas ee i es ae (qn eons rept pone pre ‘Chapitre2: La notion de coat Lovee qn cot? ai eat ot ine ei ete Cale eS mt nto ii omne in cn ota nn en 1.06 ni Tre ne bt det te a ne ee hme pet 3 Kis abt pie ot ae a ‘me 63 Ke. 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Lect oinon het wi pee sna ome agi npshmrne ici. hen + smn hain mine iste 1 Spire foc pt ie oni sess mandi emp nce in cpt cls pape dtm en gi pe ‘slag cnet es et epee enc ae an et ree he pn Stina emt nc el 1. ante to a cottert me eh i es eve ee tence St pc em me nig 1 ‘ema gine Cp a a hs ‘ua st ce ise ee Ren pl go 2 (sii de ie ee alo an a ie ‘ct Sigh pa cop te tn ose ‘ene dina pot er ore eo to pte ep Cin perineal 2 Type des ois ‘ying ty pc i fa ue rn San see psa 2 Lescol sable oven a ip ip cg ‘cue me pra ea ep aie te rasan 1 mt i pr a eg iy et de ‘tn nc tae pe 6 asm pa ae Le ‘ae nen poppe aa Teme ten pr ene eine ‘ee gael ta ge 212 Lescaut ests ys sd ee nee pe pid ka ce oben Aneel ot ae Ct ep on sno nec en dle lect {ste fes map tugs ps aint bs na Strato tn pi tu ge ‘npn re ct ep ng ppar apace ete santa comme eee 12pt tig in pd ne pe Cai Pr tees en 3 se nit ron ea deep ec pi a sles dea 0 Sd abe nei eae D269 29 nei ot np ‘Aman ns pp a ne ae et na an nl dd a ee i cee up pa hed ‘Beet pone eigen pc geste ‘nn ot pt Sn ‘hp ts tpt an Se int ie pd teins at a eatin ache mts ne ape de ee ao 2Nsyhoe (Sit ci er tin ae et Ser compa ena is tp go rm el fests ‘ip ipsa n e f n in Sime moptgeam nae ttn teen eps Vo rp aS aoe ar eer “Yi te matt as ta ‘etch gotepns cg er cages ap ‘ices se ean on co asta ga thsistds pas oe co er en Cat ee remem ptt etait me et nee sn ‘dnc Len ote tnt rep le rt (ene ncn ge ie 42 pene ag steer, eee cpl mee ot tin pk ete ‘tt Cte meme page ton pt ea "ap vat ce et api pp et ep cl site etn ret arn pe ae Hh tere ed r+ mo he Ht tw Or eo ‘tne pep okie nin gmc ee ie ‘ies pan nm ene vex Lag sn i, Cs "Ve Lasts dean ee 1 pnd cen ml dee Hs dat de it ta, eg el eit cg tet = is cnt ge pc aac destin ule sin 52. 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Ci ein ten pet spp ype tend ge act pt Pepa gt nt se ae ict te a as er rene vr + gm ta ht pr a gn ‘atta dpe po ee quan eat ge Pe ee + ces ta pg ee ce Sipe Bagh Se pie poe de i a a pl, hl De {seni eed penn il ete ic ep ech sl un ne rie ott pet Cel mien cag sett et jpn al et pee pm (ate pis pent pen Mg i ca pj,sepeteime ‘nue gr tek ee En ‘ita otis Ste a ot ms i Cite Fas oxo oe ce opel en Fo meg pA ue esa teeta ce ie fe) Re[p-9xQ]-CFoR =(mxQ)-Ce nn otonoy-crewa-F sc a ip fit tt pt i ie en hc a ft pr pe oe‘lige aa cement} ee adorn aps ewe OF og ony p ei x peo care? OK Otxp= xp C= PxCF ocr 1 ‘rt eg nt pane pt ae tt ee te sie ect Dsk hare tir ete a TK Co apn a de (Qe ne Sani Dp pre ae nA de te ec pt kA he ge Come rt np le ‘Seon tsi Neen oe i cn ‘es em on Se Sp pn =e» pm intranet a ee ‘mae eh pt pea oe cn ue te nie Steere img oh hil hs tm ink ew nt ‘ Is= CA-SR CA ae pie ep he El pt id seen ome $exten pegs pe inte ol R txcA 88 pba gai MS 1K 15M wise ct eis se M ene embinpetnpacanca’ 5 (0*0)-(Px0') ca PaO Bs. 0-0" Is- 2 ‘cuca ein nyse ee Laie depen co we e100 of eg ene en te cee nie ie in ‘Chapitre 4: Du coat variable au coat spéci lenient an cae eat te gt ap ‘arte preter lp ve pn a pe et mat ge Sr sn ne te pe sss 1 Adapt da made seu de eta este oe ee sk go gh Ce man et oe tennessee {net fn Case acted Parl 1.2. ypbind an pra he te ear da ee aap pe pe ee a fefep pape 2 Leen ne tet contin eae mtn so pig ns tt ie, at ae pl 1g ac 9B a np ep ge ‘peti, Con pe pat ee ce cp os Femi edie pn aaa mde sp api eat yncn tea eprint ase dene ne ce nt pe ier rie rs bon apt nee piu ero se ft ig at ne pt Ce efit Fee et meg ees Ae a sme ie pe ee ed 3 abet gr fc Het ‘en hr rn er ps eA (cc na net eee ene (en ce gt a ea cme bf Pe Sars ae ea ne de ct i pe een dap stepper pi dee mb oa op dr ug (Chapitre 5: Le cout marginal mipmap deer aoc mr tim oe ‘sn sli Haine pm in 1D et pstion du role et up ot ot ae eee pe ie pi nd event dee gs ae mm in meee 12.Paon de poblne ca ARE ie pr uh fn i ced efi(ees 0 pre tl ft gc pm en de Part? ila ln ‘Bonnin ht Leen magne i he mi ee 26> {Chai aye apne st il oe pte nt pe get pl Fegan pt ‘eects nee pei eet pe pa 13. 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Not mi ed eit pe hte nite ee pets mnt pt et pp ct seep ia or ie [apm ple nce ele emt mad ie i arte eo as pee 2 aration compte dase a ars ‘mon eco ete IAB gr canna nine 4 hy levinvnies Lure mp e080 Mare ee pc mind matt pnt gi pei Lescatanguene de Deo ire et op ac 0 i ee mid ed Be gr wen a 0 age ie ge 04 hs 0s ces ea rie ec hrs 1300 a eee en te tomes iat ee eg fn pnd 91 0 i ea ‘Spars tam pit map ven i 3 yinecormee de pte cx rug ee MOD Hp a be de nce mB nnn e169 pk 25 nic FAB po Dip qi Vii te =. ete maple 30M pet mp en! de cg i ‘Ss a ce fesse pp ee HD ‘ed Ls pe spe fa esc fan OH nec EFA i 00 ep ne pk Vie dee epee 0 ue pi EH 0 Dg ‘esp ia Le pon ee ee ‘cnet ier sate dn ss ree or hf 31000 pnt pest rng (athe aca I pd i 28 00g en ‘om el Tee enn mY mH Satan ino sain Drea gr pe pe state ttn tne on a quot = eee‘Chapltre 6: Les fondements de ta comptabilité par aetivité i pio ARC ty Rad Cig ge ema Soph cami ec forbear pa (Spates pr ents mn pp a tia gla Siepet tem pp net tig pe tpn aot gi aie So le renee dct {Se gee de snd bee i po i ‘en ie pe i ‘hen pe pie pepe emesis ae ‘simmers pm en en {gah de ft tine et mi ct pn 8 ‘prow eh ete anSor te gt slow me 8 ie ee agri nt stn ‘Snape ttee anges aoe ater ce pe cee Secon en ae ies or se ne ‘eae proce dt ed as pr bp rt ‘cited pr 1 teserigns dea minoge he int es ein pin pg de etme 8 te en dh ein eit a nt nme Le oti a tt Et ‘somedemponi rca winner iL ote de eparbi ra nppene ei ‘eee pnt i nee ar ne jr de tn i cc a ht ll ha cg {ro dn ed pe ic tr ‘sb i en i foc dein Lm ae ro >) de ge pe a et de ap pe ese ‘ede ea ep tcc eee a We (i ra Snte ots oe ese 9 a a et ca er i ee te ce pl cine ete dr np St bia poe an pcg ae ‘rs ch? ut get cnr 7 Se on te "etc net exe fe ee, Cnte at pl xp eng ge den een ae pee ‘orp het tei th ss ei 1. iv es te dd as 1 ar ee i da mr dame cee Sette pc pt a ie at eo ‘esse ett pci Ont ip pee Serer) «ly | os i re ft ns mg ai ins =e ie nr fl ty ol ee pk sein bl Sige ae a Pt {atoms =a ppp fi Ct me i Trae | hme rere “a = ‘nacre | [8 a IC 210 a pan 29 ‘ese ee el ri ith pis pt © ‘srs mi sar pes el et el pt A ce ‘Stns eat ep allt pre Le te a nd Sent an a ine ee i i ro ni ng pt (art pn ie ti pl pki ie i anti set ep fe et Sit Pec pa Di asans eas = 8 ot 9 Dpet pt fe A i tio ne pd ee ‘et op ge ei et ph gr ti eo sp de mi att ene i ts pt at se ‘aff iain ate ur pt ot rm Cr fear Ba Ratt ts di a ee ms Fe {epi nee ptm sn agri i cin psi Spe ie eerie psi ti pte ean nm oe strane fun pte et uae ‘ane tds een tr pain at Se tear pr een dope ep enn ‘entries ene oan ot pcan ena dl ge ‘ete pat cp te Sen a tf da cs app None — T ec prt a mt OO amerenewa po) |i fmm bole 1. rr inn pt mf och ch Ck ne eh Wann man fn Conte ie de bt pe (eon pcr en de dn et omer ap ‘ta oem di nner ine ese tn qa pee reese e or e pt sede i ep i npr es 123 Ef sat on pit sc ° | # feeworeee = [Ls (Serine von Jenssen | Som | 00 Soest om | 1000 em fp se patna eh ea et Pe pe —eat,sere i faeeneee c= opt Fn ep i ef eo pn pn hl a er tp eet a dre i fa teem ep po hier pq ae fal pe ot (raven ce nt ee er er en ee a ‘eit fa toner pa apa ee (es ur ie ppp fal 4 po mourn gh nr mp sia tap ‘rte ent gt ie Br rk np ‘ect nes on sts pain oan is eu lee a {ror i ie no te ett gs te ‘pain i tin Lar sigan ee spn ne atl nt pi i emi Sd a moc og ‘echt cee en do ag a ra do tc mk pts Ame tat at ee ‘en se np at par on eda emt esr on a te pp + herons nt + teehee op et er tlt resent sien peat = eee a a atta ie pe ae Tan eden pent + Sr onanism ie ee Deshi snp a sin ind i en i et etme str tip pr On eri ee ia tn it aed. rhe opt eeepc ed Speen ran bt on tM "ted ne tga le len ps ‘amd opp ncn pie ‘etme tft eee ote ne tp ct dT te ae a oot de (mars Fk fn ton a pO it tg i rr mie gt rat se rap ihn ep oe on i nd ‘iene teen me oom 3a Si pi i pe eiata ee | em tate pe iam Sob ois TT ra saat cnn tons net pe ca Tae TSE et pe ee he ed ap pl et ee tl tpn sin pin pre pie i {ese ate pai! pie ype eae ei os ‘abet cond tp no a i de ieee nk eo na ‘Stuenat a ne hn ps ae li ag Se Tt mais pit I eine bt et pm et at eet ee tt ‘keine ren nem tes pees st ine ie ts Hepat ep Le naa cn dn pin en pte em 2.2. Lame pede compa par at apa te ene enh Dies sen ei ent ct pte oe fs iat ot ss ‘coe det ot On ur en te gee pce le ‘Sere duc ap te ds a ‘eng le ea, cme nen mt Se (ies rn = ee graeme =n Le pesin a ee cme sien sp mdse Stet cng oe es mi oi ae prc ‘6 cer an Gps ote ot ae mgr ene ae Shan eo hie sn mri an te deci pi ‘Chapitre7: Methodologie de mise en ceuvre deta comptabité par activité ape po prs, me te mc te ee Pon Na ep page de pe ‘Cen aolperae p as p 1-La compli yar att; meat demise en auree au et atte nine pce ene {ne ent pr ele ose meer een eo pe Feo eerie unpiouomepnd e n p ‘epee ler Sede ee er ae op di epee sie Ae. te mane de fate osm en gh, Sevan foe eta on i ‘mnie tp ie gsi Opt a Satin ‘prs Jeet oa aan Mee compet St tal a “an = ono ee i rp me ep Une ‘hn md ni apt lr a mes ‘sine cme sds Ue erie ge at eine ie ee ‘enue dat iad echoedeter eh ht pe a a Scent ‘rte gr et ain pr ge ‘wevenenne een dup Be pnt ‘ter ant I ou re cal oe me ‘ee mye i a ep as ‘tous a. eth apne ees ns Pt ed he [rt ar mp oe SD Orc men afin 3 eo ‘ctu ror tio ene rate tie ot ri aaa x ‘ioc ea it da Taira 1 a a ST poe crane) as i ci Pte dn: i - a = oy a ane a ene oe as =a ferro me ea tet coer ha em Lei etn — te wa = ca ar co 12. 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