EXERCICE 2

1-2- TSD/CQP
Eléments Prévisionnel
PRODUCTION 5000
CENTRE Ap 50,000.00
Apu 10.00
Cup 50.00
CVu 30.00
CFT 1,000,000.00
BF(Ar) 2,620,000.00

3- TDB

R
ELTS
Q
CENTRE 54,000.00

4- ADE
Ecarts Montants
E/C=CRT-
580,000.00
BF(Ar)
E/A= BF(Ar) -
E/CI - 80,000.00
BI (Ar)
OU E/A= CFT
- 80,000.00
(1-CIR)

E/R = BI(Ar) -
- 300,000.00
(Cpu *Apréet)

CAS DE SYNTHESE 1
1- Budget de centre

Nature des charges Montant

CVT 10,000.00
CFT 7,500.00
CT 17,500.00
Nat UO HM
Nbre UO 500.00
CUO 35.00
Cvu 20.00
Cfu 15.00

2- Budget flexible
BUDGET FLEXIBLE
CHARGES 425 500
CVT 8,500.00 10,000.00
CFT 7,500.00 7,500.00
CT 16,000.00 17,500.00
CUO 37.65 35.00
Cvu 20.00 20.00
Cfu 17.65 15.00

y= ct= 20 * x +7500

3- Budget d'imputation
BUDGET IRCF
CHARGES 425 500
CIR 85% 100%
CVT 8,500.00 10,000.00
CFI 6,375.00 7,500.00
CT 14,875.00 17,500.00
CUO 35.00 35.00
Cvu 20.00 20.00
Cfu 15.00 15.00
 y = ct = 35*x

4- Analyse
H1 : SOUS ACTIVITE 425
BF = 16,000.00
BI = 14,875.00
BF- BI 1,125.00
H2 : SUR ACTIVITE
BF = 19,000.00
BI= 20,125.00
BF- BI - 1,125.00

5- La methode des FIVE STARS

1 et 2- TSD ET CQP
Eléments Prévisionnel
PRODUCTION 500
Qpu 2.00
MP
Cpu 12.00
Tmp 1.00
MOD
Txp 30.00
Ap 500.00
Apu 1.00
Cup 35.00
CENTRE CVu 20.00
CFT 7,500.00

BF(Ar) 15,500.00

3- TDB
R
ELTS
Q CU
MP 950.00 12.50
MOD 400 32.00
CENTRE 400.00 36.00
ECART GLOBAL

4-ADE
Ecarts Montants

600.00
E/Q= (Qr-Qp)xCp
E/MP

475.00
E/C= (Cr-Cp)xQr

E/Tm= (Tmr- - 1,500.00

Tmp)xTxp
E/MOD

E/Tx= (Txr- 800.00

Txp)xTmr

- 1,100.00
E/C = CR-BF(Ar)

E/A = BF(Ar) - 1,500.00

BI(Ar)
CENTRE

1,500.00
E/A = CF*(1-CIR)

E/R = BI(Ar) - - 1,750.00

Cpu *Apréet
 Réel Quantités préétablies
6000
Ar 54,000.00
Aru 9.00 Qp (Centre)
Cur 59.26 60,000.00
CIR 108%
CRT 3,200,000.00
BI(Ar) 2,700,000.00

R
CU T
59.26 3,200,000.00

F/D Somme Détails

200,000.00
F

F
FLEXIBLE
575
11,500.00
7,500.00
19,000.00
33.04
20.00
13.04

T IRCF
575
115%
11,500.00
8,625.00
20,125.00
35.00
20.00
15.00
 CF 7,500.00
CFI 6,375.00
MALI CF-CFI 1,125.00

CF 7,500.00
CFI 8,625.00
BONI CF-CFI - 1,125.00

Réel Quantités préétablies

450
Qru 2.11
900.00
Cru 12.50
Tmr 0.89
450.00
Txr 32.00
Ar 400.00
Aru 0.89
Cur 36.00
CIR 80% 450.00
CRT 14,400.00

BI(Ar) 14,000.00

peetab
T Q CU
11,875.00 900.00 12.00
 12,800.00 450.00 30.00
14400 450.00 35.00

F/D Somme %

1,075.00 -110%
D

- 700.00 72%
D

- 1,350.00 138%
D

- 975.00 100%
 P
Ecarts
Q CU T
60,000.00 50.00 3,000,000.00 200,000.00
ab
Ecarts F/D
T
10,800.00 1,075.00 D
13500 - 700.00 F
15750 - 1,350.00 F
- 975.00 F
F/D

D
59.25925925926