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    "#$%& '($(&

    !"#$%&' )'& *+,-& )* +% ,-./0/1#( 2(3 4/5,3

    6* +( 4%0470 2(3 4/5,3 ./7& 0( .#0/,%1( 2( 08/&1%$#3%9/$

    :* +( 4%0470 2(3 4/5,3 ./7& 08%$%0-3( 3,&%,;1#.0(,3

    "0%$

    Pinar Sener 2

    +% 4/>.,%?#0#,; %$%0-9.,%?#0#,; %$%0-9/2( 2( ,&%#,(>($, 2(3 2/$$;(3*

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    2;4#3#/$3 C ,&%D(&3 08%$%0-3( 2(3 4/5,3 ./&,%$,

    2%$3 0(3 .(3 2( 2;4#3#/$3*

    +% 4/$$%#33%$4( 2(3 4/5,3 (3, $;4(33%#&( ./7& .&($2&( 2(3 2;4#3#/$32( 1(39/$=

    !G#H(& 7$ .H 2( D($,(

    !I;&(& 7$ ./&,(A(7#00( 2( .&/27#,3

    !'( 0%$4(& 2%$3 7$( $/7D(00( %49D#,;

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    +% 4/>.,%?#0#,; %$%0-9%#3 (00( (3, 3/7D($, #$2#3.($3%?0(*

    +% 4/>.,%?#0#,; %$%0-9

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    +(3 4L%&1(3 2( 0% 4/>.,%?#0#,; %$%0-9.,%?#0#,; 1;$;&%0( 3/$,

    (33($9(00(3 ./7& 0% 4/>.,%?#0#,; %$%0-9#$%9/$

    2(3 4L%&1(3*

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    +(3 4L%&1(3 ,&%#,;(3 ($ 4/>.,%?#0#,; %$%0-9#$#%,7&(3* T7( 08/$ A%?/#3 2/$$;

    )UUU D/#,7&(3 >#$#%,7&(3 /7 )6UU D/#,7&(3Q 0( 0/-(& 27 0/4%0

    3(&% 0( >V>(*

    +% ,-./0/1#( 2(3 4/5,3

    Pinar Sener 7

    +(3 4L%&1(3 D%%?0(3=

    !R$( 4L%&1( (3, 2#,( D%%?0( 0/&3/$,%$, D%(

    .&/./&9/$$(00(>($, %D(4 0(3 D%%9/$3 27 $#D(%7 28%49D#,;Q

    >(37&; .%& 0( $/>?&( 287$#,;3 &;%0#3;(3*

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    790#3(&% )UUU >/270(3 ($ .0%39

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    +% ,-./0/1#( 2(3 4/5,3

    Pinar Sener 9

    Le cot variable unitaire Le cot fixe unitaire

    +% ,-./0/1#( 2(3 4/5,3

    Pinar Sener 10

    M/5, ,/,%0 W M/5, D%%?0( ,/,%0 X M/5, OH(

    W M/5, D%%?0( 7$#,%#&( H Y/>?&( 287$#,;3 X M/5, OH(

    +( 4/5, ,/,%0

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    "R$( 4L%&1( 2#&(4,( (3, %S(4,;( 2#&(4,(>($, %7 4/5, 287$

    .&/27#, 4%& 0% 4/$3/>>%9/$ 2( 4(B( 4L%&1( ./7& 4L%.0(= 2(3 >%9P&(3 .&(>#P&(3 790#3;(3 (H4073#D(>($, ./7&

    .&/27#&( 7$ .&/27#, 2/$$;*

    "R$( 4L%&1( #$2#&(4,( $( .(7, V,&( #$4/&./&;( 2%$3 0(3 4/5,3

    ;2#%#&(3* R$( 4L%&1( #$2#&(4,( (3,

    4/>>7$( C .073#(7&3 .&/27#,3*

    @H(>.0(= +/-(& 287$ %,(0#(& 2%$3 0(

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    +(3 4L%&1(3 2#&(4,(3 3/$, 0( .073 3/7D($, D%%?0(3 (, D#4( D(&3% [0(3

    >/270(3 2( .0%39#$#%,7&(3\

    +(3 4L%&1(3 #$2#&(4,(3 3/$, 0( .073 3/7D($, OH(3 (, D#4( D(&3% [0( 0/-(& 2(

    08%,(0#(&\

    ]$ .(7, ,&/7D(& 2(3 4L%&1(3 2#&(4,(3 (, OH(3

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    +#($3 ($,&( 0(3 2(7H ,-./0/1#(3

    Pinar Sener 13

    @H(&4#4(=

    R$( ($,&(.( 4/>>(&4#%0#3( 7$ .&/27#, 2/$, 0(3 4%&%4,;'

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    +% e'Mc 4/&&(3./$2 C 4(

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    @H(>.0(= '(7#0 2( &($,%?#0#,; 27 D/0 "%_Y(lJm/&n

    @H(>.0(=

    J4/5,3 OH(3 [;?#($ A%7,J#0 %D/#& 2( .%33%1(&3 ./7& 4/>>($4(& C A%#&(

    27 .&/O,j

    Pinar Sener 21

    @H(>.0(= '(7#0 2( &($,%?#0#,; 287$ D/0

    p;./$3(=

    e'Mc7W"cJMc7W aUU Z )o W ogo `

    SRQt

    =

    CF

    MSCVu=

    150000

    585=257passagers

    Pinar Sener 22

    M+( 3(7#0 2( &($,%?#0#,; >709J.&/27#,3

    2) Calculer le seuil de rentabilit en valeur et en quantit

    1) Dterminer le rsultat de lentreprise

    Pinar Sener 23

    +( 3(7#0 2( &($,%?#0#,; >709J.&/27#,3

    SRCA? taux de MSCV=

    MSCV

    CA=

    8400

    30000= 0,28

    SRCA

    =

    CF

    taux de MSCV

    =

    14700

    0,28

    = 52500

    SRQt

    =

    CF

    MSCVu=

    14700

    42= 350produitsSRQt?

    1)

    2)

    Pinar Sener 24

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    Pinar Sener 25

    +( 3(7#0 2( &($,%?#0#,; >709J.&/27#,3

    SRCA

    =

    CF

    taux moyen pondr de MSCV

    SRQt

    =

    CF

    MSCVu moyenne pondre

    ^ .%&9& 2q7$( 3#,7%9/$ 4/$$7( [.H 2( D($,(Q .H 2( &(D#($, (,

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    M/>.%&(& 0( 37..0;>($, 2( 4/5, (, 0( M^ 2( 0% 4/>>%$2(

    37..0;>($,%#&(=

    '# 4/5, 37..0;>($,%#&( i M^ 37..0;>($,%#&( Wi "(&,(

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    +% 4/>>%$2( 37..0;>($,%#&(

    Pinar Sener 26

    +% 4/>>%$2( 37..0;>($,%#&( &($,&( 2%$3 0(3 4%.%4#,;3 2(.&/2749/$ 2( 08($,&(.(*

    +8($,&(.( .(7, %44(.,(& 0% 4/>>%$2( 37..0;>($,%#&( 3%$3

    ($1%1(& 2( $/7D(%7H 4/5,3 OH(3*

    +( 4/5, >%&1#$%0 $8(3, 4/$39,7; ($,%#&( 2( 6U .&/27#,3 287$$/7D(%7 40#($, .&V, C .%-(& gU`*

    N/#, (00( %44(.,(& 4(B( 4/>>%$2( 37..0;>($,%#&(j

    +% 4/>>%$2( 37..0;>($,%#&(

    Pinar Sener 27

    k0 A%7, 4%0470(& 0( 4/5, >%&1#$%0

    +% 4/>>%$2( 37..0;>($,%#&( ($,&( 2%$3 3(3 4%.%4#,;3 2(

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    +% 4/>>%$2( 37..0;>($,%#&(

    Pinar Sener 28

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    +% 4/>>%$2( 37..0;>($,%#&( $( &($,&( .%3 2%$3 0(3 4%.%4#,;3 2(.&/2749/$ 2( 08($,&(.(*

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    .%& 0( $/>?&( 2( .&/27#,3\ X 37..0;>($, 2(3 4L%&1(3 OH(3 ($1%1;(3*

    ML'NO$'8 R$( ($,&(.( A%?%$2( 37..0;>($,%#&( 2( oU

    .&/27#,3 287$ $/7D(%7 40#($, .&V, C .%-(& gU`* M/5,3 OH(3

    37..0;>($,%#&(3 6UUU`*

    N/#, (00( %44(.,(& 4(B( 4/>>%$2( 37..0;>($,%#&(j

    +% 4/>>%$2( 37..0;>($,%#&(

    Pinar Sener 29

    +% 4/>>%$2( 37..0;>($,%#&( (H4P2( 0(3 4%.%4#,;3 2( .&/2749/$=6tU X oU r :UU

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    M/5, D%%?0( 37..0;>($,%#&( oUvaUW:UUU`

    XM/5, OH( 37..0;>($,%#&( 6UUU`

    WM/5, >%&1#$%0 2( 0% 4/>>%$2( oUUU`

    +( &;370,%, 2( 4(B( 4/>>%$2( 3(&% 2/$4=

    M^ oUvgUWbUUU`

    JM/5, >%&1#$%0 oUUU`

    Wp;370,%, J)UUU`

    +% 4/>>%$2( 37..0;>($,%#&(

    Pinar Sener 30

    +( 40#($, 4/>>%$2( 2(3 ./&,%$,(3*

    k0 A%7, &(4L(&4L(& 0( 3(7#0 2( &($,%?#0#,; >%&1#$%0 ($ >%$2( >%&1#$%0(*

    = e%&1( 37& 4/5, D%%?0( 7$#,%#&( 37& 0 %

    4/>>%$2( >%&1#$%0(*

    Wi '# 0( 40#($, %44(.,%#, 2( 4/>>%$2(&

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    +% 4/>>%$2( 37..0;>($,%#&(

    SRmq

    =

    CFCM

    MSCVuCM MSCVuCM

    CFCM

    SRmq =2000

    80! 60=100produits

    Rsultat = 0

    CA = cot marginal

    P*50=

    5000

    P=5000

    50=100!

    k0 A%72&%#, 2/$4

    D($2&( 0(3 oU

    7$#,;3 >%&1#$%0(3 C

    )UU` ./7& &;%0#3(&

    7$ p;370,%, $70

    Pinar Sener 31

    "/7& 4%0470(& 0(3 4/5,3 2( &(D#($, 2(3 .&/27#,3 O$#3Q 08($,&(.( 37#, 0%0/1#

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    +( 4%0470 2(3 4/5,3 ./7& 08%$%0-3( 3,&%,;1#/A/&>%1( h o UUU`_%$

    " d&%D%#0 37& 0( 2(3#1$ 2( 0% ?/x,( h : bUU`_%$

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    M/5, 4/>.0(, 2%$3 7$( ($,&(.( >/$/.&/27#,

    Pinar Sener 36

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    M/5, 4/>.0(, 2%$3 7$( ($,&(.( >/$/.&/27#,

    Pinar Sener 37

    ]$ 37../3( #$(& 0( &;370,%, 7$#,%#&(*

    M/5, 4/>.0(, 2%$3 7$( ($,&(.( >/$/.&/27#,

    Pinar Sener 38

    ]$ 37../3( .0(, 7$#,%#&( ):`

    p;370,%, 7$#,%#&(W .%& 7$#,;

    M/5, 4/>.0(, 2%$3 7$( ($,&(.( >/$/.&/27#,

    1,8!=18000

    10000

    26!13=13!

    Pinar Sener 39

    B20"*0O'8 p;.%&99/$ 2(3 4L%&1(3 #$2#&(4,(3 37& 0% ?%3( 287$ /7

    .073#(7&3 4/(f4#($,3*

    Ji %S(4,%9/$ 10/?%0( [7$ 3(70 A%4,(7& 28#>.7,%9/$\

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    Pinar Sener 40

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    B20"*0O'8 R$ .&/27#, (3, 4L/#3# 4/>>( .&/27#, 2( &;A;&($4( (, ,/73 0(3

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    @$,&(.( 2#D(&3#O;(

    +% >;,L/2( 2(3 ;.0(, ,/,%0=

    Essence Cot direct total Cot indirect total Cot complet total

    Sapin 3 600 4 500 8 100

    Htre 26 400 33 000 59 400

    Chne 70 000 62 500 132 500

    Essence VolumeCot

    complet

    total

    Cot completunitaire

    Sapin 1800 8 100 4,5

    Htre 3300 59 400 18

    Chne 5000 132 500 26,5

    Pinar Sener 48

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    B20"*0O'8

    R$ 4($,&( 28%$%0-3( (3, 7$( 2#D#3#/$ 4/>.,%?0( 2( 08($,&(.( 4/&&(3./$2%$,

    0( .073 3/7D($, C 08/&1%$#3%9/$ A/$49/$$(00( 2( 08($,&(.(*

    +( 4($,&( 28%$%0-3( &(1&/7.( 2(3 4($,&(3 .$4#.%7H (, 2(3 4($,&(3 %7H#0#%#&(3*

    p;.%&99/$ .>%#&(=

    +% 4/$3/>>%9/$ 2(3 4L%&1(3 #$2#&(4,(3 38(S(4,7( #$#9%0(>($, %7 $#D(%7 2(3

    4($,&(3 28%$%0-3(3*

    p;.%&99/$ 3(4/$2%#&(=

    ^ 08#337( 2( 0% &;.%&99/$ .>%#&(Q 4(&,%#$3 4($,&(3 28%$%0-3( [4($,&(3

    %7H#0#%#&(3\ $( .(7D($, ,/7E/7&3 .%3 V,&( %S(4,;3 C 7$ 4/5, 2;,(&>#$;*

    R$ 4($,&( %7H#0#%#&( (3, 7$ 4($,&( ;,L/2( 2(3 4($,&(3 28%$%0-3(

    Pinar Sener 49

    @$,&(.( 2#D(&3#O;(+% >;,L/2( 2(3 4($,&(3 28%$%0-3(

    Exp: Une entreprise fabrique des sacs dos.-Les centres danalyses principaux: Approvisionnement, dcoupe,

    couture, assemblage, distribution-Les centre danalyse auxiliaire: Administration.

    4/$4(&$(

    Le centre approvisionnement le cot dachat

    dcoupe 4/$4(&$($,Les centres couture le cot de production

    assemblage

    4/$4(&$(

    Le centre Distribution le cot de distribution.

    Le centre administration ne concerne pas un seul cot!!!Il faut donc le rpartir dans les centres principaux!

    Pinar Sener 50

    @$,&(.( 2#D(&3#O;(

    +% >;,L/2( 2(3 4($,&(3 28%$%0-3(

    Principe de dversement des charges

    -> cot complet = cot direct + charges indirectes provenant des centres danalyse

    Pinar Sener 51

    @$,&(.( 2#D(&3#O;(

    +% >;,L/2( 2(3 4($,&(3 28%$%0-3(Exemple : cas GamaLentreprise Gama fabrique 4 mcanismes de prcision. Les donnes de lentreprise sontrsumes ci-dessous pour le mois davril. Calculez le cot complet de chacun des produits.

    P1 P2 P3 P4 Entretienrglage

    Usinage Assemblage

    Volume de production 100 500 1400 1000

    Cot unitaire matires 50 60 40 35

    Cot du travail 4800 20 000 8000

    Cot machines 1000 30 000 10000

    Unit duvre Heuredentretien

    Heuremachine

    Nb de produitsfabriqus

    Nb dunits duvre 320 1600 3000

    Conso des heuresdentretien parcentre ppaux

    220 100

    Conso des heuresdusinage par produit

    100 300 700 500

    Pinar Sener 52

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    '/079/$

    @$,&(.( 2#D(&3#O;(+% >;,L/2( 2(3 4($,&(3 28%$%0-3(

    Usinage Assemblage Rglage

    Rpartition primaire 50 000 18 000 5800

    Rpartition secondaire 3987,50 1812,50 - 5800

    Total du cot des centres danalyse 53987,50 19812,50 0

    Nombre dunits duvre 1600 3000

    Cot unitaire de lUO 33,74 6,60

    P1 P2 P3 P4

    Cots directs 5000 30 000 56 000 35 000

    Charges usinage 3 374 10 122 23 618 16 870

    Charges dassemblage 660 3300 9240 6600

    Total des charges indirectes 4034 13422 32858 23470

    Total des charges 9034 43422 88858 58470

    Cot complet unitaire 90,34 86,84 63,47 58,47

    Pinar Sener 53

    @$,&(.( 2#D(&3#O;(+% >;,L/2( sM

    +( >/2P0( C ?%3( 28%49D#,;Q %..(0; >;,L/2( sM [^49D#,- s%3(2

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    Ji "%33%1( C 7$( 0/1#;,L/2( ^sM

    Pinar Sener 55

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    +% >;,L/2( sM

    Pinar Sener 56

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    15

    @$,&(.( 2#D(&3#O;(+% >;,L/2( ^sM

    6J S(4,(& 0(3 &(33/7&4(3 %7H %49D#,;3= +(3 &(33/7&4(3 3/$, 0(3 4L%&1(3

    4/$3/>>;(3 .%& 4L%;(3 .%& 0(3 .&/27#,3\

    M/$3/>>($, M/$3/>>($,

    "&/27#,3 ^49D#,;3 p(33/7&4(3 [4L%&1(3 #$2#&(4,(3\

    :J ML(&4L(& ./7& 4L%(37&( %..(0;( 0")

  • 7/26/2019 Analyse Couts

    16/19

    12/09/13

    16

    @$,&(.( 2#D(&3#O;(+% >;,L/2( ^sM

    Solution

    P1 P2 P3 P4

    Charges directes 5000 30000 56000 35000

    Rglage 1225 1225 1225 1225

    Entretien 30 150 420 300

    Usinage manuel 2500 5000 7500 5000

    Usinage auto. 1875 5625 13125 9375

    Assemblage manuel937,5 2812,5 2343,75 1406,25

    Assemblage auto. 593,75 1781,25 4156,235 2968,75

    Contrle qualit 250 250 250 250

    Cot total 12 411, 25 46 843,75 85 020 55 525

    Cot unitaire ABC 124,11 93,69 60,73 55,53

    Pinar Sener 61

    @$,&(.( 2#D(&3#O;(+% >;,L/2( sM

    Solution

    P1 P2 P3 P4

    Charges directes 5000 30000 56000 35000

    Rglage 1225 1225 1225 1225

    Entretien 30 150 420 300

    Usinage manuel 2500 5000 7500 5000

    Usinage auto. 1875 5625 13125 9375

    Assemblage manuel937,5 2812,5 2343,75 1406,25

    Assemblage auto. 593,75 1781,25 4156,235 2968,75

    Contrle qualit 250 250 250 250

    Cot total 12 411, 25 46 843,75 85 020 55 525

    Cot unitaire ABC 124,11 93,69 60,73 55,53

    Cot unitaire Centresdanalyses

    90,34 86,84 63,47 58,47

    Variation +37% +7,8% -4,3% -5%

    Pinar Sener 62

    +(3 ($,&(.(3 A%?($, 0( $/>?&( (H%4, 2(.&/27#,3 (, 2( &;10(& 0(3 ~7H 2(

    .&/27#,3 (, 2( >%9P&(*

    Pinar Sener 63

    +% D%0/%9/$ 2(3 3,/4n3 (, 3/$ #>.%4, 37& 0( &;370,%,

    @H(>.0(= R$( ($,&(.( 2( $;1/4( ($ .&/27#,3 .;,&/0#(&3

    +( )(&E%$D#(& 2( 08%$$;( YQ 0( 3,/4n 2( .&/27#,3 .;,&/0#(&3 38;0PD( C )UUU 0#,&(3

    C UQoU` d 0( 0#,&(*

    @$ E%$D#(& YQ (00( 3( 0# D&( %7H /.;&%9/$3 37#D%$,(3=

    J0( )U E%$D#(&Q (00( %4LP,( 6UUU 0#,&(3 2( 4%&?7&%$, C UQoa` d 0( 0#,&(*

    J0( )o E%$D#(&Q (00( D($2 6oUU 0#,&(3 2( 4%&?7&%$, C 3/$ 40#($, %7 .H 2( UQto`

    d 0( 0#,&(*

    J0( 6U E%$D#(&Q (00( %4LP,( )oUU 0#,&(3 2( 4%&?7&%$, C UQog` d 0( 0#,&(*

    J0( 6o E%$D#(&Q (00( D($2 )oUU 0#,&(3 %7 .H 2( UQto` d 0( 0#,&(*

    +%

  • 7/26/2019 Analyse Couts

    17/19

    12/09/13

    17

    N(7H >;,L/2(3 2( D%0/%9/$ 2(3 3,/4n3

    J0( 4/5, >/-($ ./$2;&; [Me"\

    JO&3, #$JO&3, /7, [GkG]\ /7 .&(>#(& ($,&; .&(>#(& 3/&9

    ["@"'\

    k0 (H#3,( 28%7,&(3 >;,L/2(3Q >%#3 .%4, 37& 0( &;370,%,

    +% >;,L/2( 27 4/5, >/-($ ./$2;&; [Me"\ 4/$3#3,( C &(4%0470(&

    0/&3 2( 4L%%&1( &;%0#3;( W M^ J 0% D%0(7& 2( 0% 3/&9( 2( 3,/4n

    Marge ralise = 2500!0,75( )" 2500 ! 0,54( ) = 525

    Pinar Sener 68

    +% D%0/%9/$ 2(3 3,/4n3 (, 3/$ #>.%4, 37& 0( &;370,%,

    Marge ralise = 1500!0,75( )" 1500! 0,57( ) = 270

    +( 6U E%$D#(&Q

    CMP 2 =(500! 0,54) + (1500! 0,58)

    500+1500= 0,57

    +% D%0(7& 2( 0% 3/&9( 2( 3,/4n 27 )o E%$D#(& W 1500! 0,57 = 855

    +( 3,/4n &(3,%$, O$ E%$D#(& W 500! 0,57 =285

    +% >%&1( 10/?%0( &;%0#3;( 37& 0(3 D($,(3W525+ 270 = 795

  • 7/26/2019 Analyse Couts

    18/19

    12/09/13

    18

    Pinar Sener 69

    +% D%0/%9/$ 2(3 3,/4n3 (, 3/$ #>.%4, 37& 0( &;370,%,

    !"#$%&' ($)*+,-'

    ./" #-' *& 1# $/" #2* ,'& ' 3 44 5 6 &2- &' *& 1# $/ "# 2*, '&' 7 55 5

    83395:;=

    6#$,#-,)2 *& '-)/?' *& 1#$/"#2*,'&' 93>

    8>55@9;>=

    A)-#B *&' /"#$%&' 995> A)-#B *&' C$)*+,-' 7555

    !)1C-& *& $D'+B-#-

    E#$%&

    +% >;,L/2( O&3, #$JO&3, /7, [GkG]\

    k0 $8- % 2%$3 4(B( >;,L/2( %747$ 4%0470 .%&9470#(& C

    A%#&( 0/&3 2( 4L%.%4, 37& 0( &;370,%,

    (1000! 0,50)+ (2000 ! 0,56)= 1620

    +( )o E%$D#(&Q

    +% D%0(7& ,/,%0( 2( 0% 3/&9( 2( 3,/4n W

    Pinar Sener 71

    +% D%0/%9/$ 2(3 3,/4n3 (, 3/$ #>.%4, 37& 0( &;370,%,

    1000! 0,50( )+ 1500! 0,56( ) =1340

    +% >%&1( &;%0#3;( W M^ J c%0(7& 2( 0% 3/&9( 2( 3,/4n

    2500! 0,75( )"1340 = 535+% >%&1( &;%0#3;( W

    +( )o E%$D#(& %7 3/#&Q

    +% D%0(7& 27 3,/4n W 500!0,56 = 280

    +( 6U E%$D#(&Q

    +% D%0(7& 27 3,/4n W (500 ! 0,56)+ (1500!0,58)= 1150

    Pinar Sener 72

    +% D%0/%9/$ 2(3 3,/4n3 (, 3/$ #>.%4, 37& 0( &;370,%,

    +( 6o E%$D#(&Q

    +% D%0(7& 2( 0% 3/&9( 2( 3,/4n W (500! 0,56)+ (1000! 0,58)= 860

    +% >%&1( &;%0#3;( W M^ Z c%0(7& 2( 0% 3/&9( 2( 3,/4n

    W 1500! 0,75( )"860 = 265

    +( 3,/4n &(3,%$, O$ E%$D#(& W 500! 0,58 =290

    +% >%&1( 10/?%0( &;%0#3;( W 535+ 265 = 800

  • 7/26/2019 Analyse Couts

    19/19

    12/09/13

    Pinar Sener 73

    +% D%0/%9/$ 2(3 3,/4n3 (, 3/$ #>.%4, 37& 0( &;370,%,

    !"#$%&' ($)*+,-'

    ./" #- ' * & 1# $/" #2 *, '& ' 3 44 5 6 &2- &' * & 1#$ /" #2* ,' &' 7 55 5

    83395:;=

    6#$,#-,)2 *& '-)/?' *& 1#$/"#2*,'&' 935

    8>55@945=

    A)-#B *&' /"#$%&' 9955 A)-#B *&' C$)*+,-' 7555

    !)1C-& *& $D'+B-#-

    E#$%& ;55

    R$ 3,/4n 1;$P&( 2(7H ,-.(3 2( 4/5,3

    J R$ 4/5, .L-3#.%4, 37& 0( &;370,%,

    +8($,&(.( 4L(&4L( C &;27#&( 0(3 3,/4n3 %7 >#$#>7>*