{"id":505,"date":"2026-10-16T11:06:51","date_gmt":"2026-10-16T11:06:51","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=505"},"modified":"2026-10-16T17:22:10","modified_gmt":"2026-10-16T15:22:10","slug":"lc-55e908ef312c5e5efb56","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/vocabulaire-comptabilite-c\/definition-du-cout-marginal.php","title":{"rendered":"Co\u00fbt marginal : co\u00fbt d\u2019une production suppl\u00e9mentaire"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>Co\u00fbt marginal : co\u00fbt d\u2019une production suppl\u00e9mentaire<\/h1>\n<p><strong>Le co\u00fbt marginal mesure le co\u00fbt suppl\u00e9mentaire provoqu\u00e9 par une unit\u00e9 ou un lot de production additionnel.<\/strong> Il se distingue du <a href=\"\/vocabulaire\/couts.php\">co\u00fbt<\/a> moyen, calcul\u00e9 en divisant un co\u00fbt total par une quantit\u00e9.<\/p>\n<p>L\u2019analyse porte sur les ressources r\u00e9ellement modifi\u00e9es par la d\u00e9cision. \u00c0 capacit\u00e9 disponible, certaines <a href=\"\/vocabulaire\/charges.php\">charges<\/a> fixes peuvent rester inchang\u00e9es. Au-del\u00e0 d\u2019un seuil, une nouvelle \u00e9quipe ou un nouvel \u00e9quipement peut cr\u00e9er un palier de co\u00fbts suppl\u00e9mentaires.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur co\u00fbt marginal<\/strong><\/p>\n<ul>\n<li>Co\u00fbt total : Ensemble du p\u00e9rim\u00e8tre retenu.<\/li>\n<li>Co\u00fbt moyen : Co\u00fbt total divis\u00e9 par la quantit\u00e9.<\/li>\n<\/ul>\n<\/blockquote>\n<div class=\"lc-lexicon-toc-container\"><nav class=\"lc-lexicon-toc\" aria-label=\"Sommaire de la page\"><details open><summary>Dans cette page<\/summary><ol><li><a href=\"#definition-et-fonctionnement\">D\u00e9finition et fonctionnement<\/a><\/li><li><a href=\"#les-reperes-a-distinguer\">Les rep\u00e8res \u00e0 distinguer<\/a><\/li><li><a href=\"#exemple-pratique\">Exemple pratique<\/a><\/li><li><a href=\"#points-de-controle\">Points de contr\u00f4le<\/a><\/li><li><a href=\"#mini-faq\">Mini FAQ<\/a><\/li><\/ol><\/details><\/nav><\/div>\n<h2 id=\"definition-et-fonctionnement\">D\u00e9finition et fonctionnement<\/h2>\n<p>Le p\u00e9rim\u00e8tre et l\u2019horizon doivent \u00eatre annonc\u00e9s. Un raisonnement valable pour une commande ponctuelle ne fixe pas \u00e0 lui seul une politique durable de prix. Les contraintes de capacit\u00e9, les autres ventes et les co\u00fbts \u00e9vit\u00e9s ou induits compl\u00e8tent l\u2019analyse.<\/p>\n<p>La <a href=\"\/cours\/cours-de-comptabilite-analytique\/\">comptabilit\u00e9 analytique<\/a> organise les charges selon des objets de co\u00fbt et des conventions de calcul. Les <a href=\"\/vocabulaire\/vocabulaire-comptabilite-c\/centre-d-analyse.php\">centres d\u2019analyse<\/a>, <a href=\"\/vocabulaire\/unite-d-oeuvre.php\">unit\u00e9s d\u2019\u0153uvre<\/a> et cl\u00e9s de r\u00e9partition doivent \u00eatre d\u00e9crits. Le rapprochement avec la comptabilit\u00e9 g\u00e9n\u00e9rale explique les diff\u00e9rences d\u2019incorporation et \u00e9vite de transformer une convention interne en charge suppl\u00e9mentaire.<\/p>\n<hr>\n<h2 id=\"les-reperes-a-distinguer\">Les rep\u00e8res \u00e0 distinguer<\/h2>\n<div class=\"lc-lexicon-table\">\n<table>\n<caption>Les rep\u00e8res \u00e0 distinguer<\/caption>\n<thead>\n<tr>\n<th scope=\"col\">Rep\u00e8re<\/th>\n<th scope=\"col\">Lecture comptable<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th scope=\"row\">Co\u00fbt total<\/th>\n<td>Ensemble du p\u00e9rim\u00e8tre retenu<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Co\u00fbt moyen<\/th>\n<td>Co\u00fbt total divis\u00e9 par la quantit\u00e9<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Co\u00fbt marginal<\/th>\n<td>Co\u00fbt provoqu\u00e9 par l\u2019accroissement consid\u00e9r\u00e9<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Passer de 1 000 \u00e0 1 100 unit\u00e9s fait \u00e9voluer le co\u00fbt total de 20 000 \u00e0 21 500 euros. Le co\u00fbt additionnel du lot atteint 1 500 euros, soit 15 euros par unit\u00e9 suppl\u00e9mentaire en moyenne sur ce lot. Le co\u00fbt moyen global reste un indicateur diff\u00e9rent.<\/p>\n<blockquote><p>Le co\u00fbt marginal d\u00e9pend de la d\u00e9cision et de la capacit\u00e9 disponible. Il n\u2019est pas automatiquement \u00e9gal au co\u00fbt variable moyen.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>D\u00e9finir pr\u00e9cis\u00e9ment la quantit\u00e9 ajout\u00e9e.<\/li>\n<li>Rep\u00e9rer les paliers de capacit\u00e9.<\/li>\n<li>Inclure les co\u00fbts induits par la d\u00e9cision.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Un co\u00fbt marginal faible suffit-il \u00e0 accepter une commande ?<\/h3>\n<p>Non. Les contraintes commerciales, les capacit\u00e9s et les effets sur les autres ventes doivent aussi \u00eatre examin\u00e9s.<\/p>\n<h3>Le co\u00fbt marginal est-il toujours constant ?<\/h3>\n<p>Non. Il peut varier selon la capacit\u00e9, les rendements et les ressources suppl\u00e9mentaires n\u00e9cessaires.<\/p>\n<h3>Comment comparer deux calculs analytiques ?<\/h3>\n<p>Les objets, p\u00e9riodes, volumes et charges incluses doivent \u00eatre compatibles. Une diff\u00e9rence de cl\u00e9 ou de capacit\u00e9 peut modifier le co\u00fbt unitaire sans changement identique des d\u00e9penses. La m\u00e9thode doit \u00eatre lisible avant d\u2019interpr\u00e9ter une <a href=\"\/vocabulaire\/marge.php\">marge<\/a> ou un \u00e9cart.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Co\u00fbt marginal : co\u00fbt d\u2019une production suppl\u00e9mentaire Le co\u00fbt marginal mesure le co\u00fbt suppl\u00e9mentaire provoqu\u00e9 par une unit\u00e9 ou un [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-505","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/505","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=505"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/505\/revisions"}],"predecessor-version":[{"id":1054,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/505\/revisions\/1054"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=505"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}