{"id":74,"date":"2026-10-16T11:06:24","date_gmt":"2026-10-16T11:06:24","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=74"},"modified":"2026-10-16T21:53:51","modified_gmt":"2026-10-16T19:53:51","slug":"lc-abf87f581a1ea3f9aaad","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/comptabilite-modeles-excel\/seuil-de-rentabilite-format-excel-libreoffice.php","title":{"rendered":"Seuil de rentabilit\u00c3\u00a9 sous format Excel et LibreOffice Calc (xlsx,ods)"},"content":{"rendered":"<h1>Seuil de rentabilit\u00c3\u00a9 sous format Excel et LibreOffice Calc (xlsx,ods)<\/h1>\n<div id=\"section\"><input type=\"hidden\" id=\"user_connected_quotes\"><\/p>\n<div id=\"blackBack\"><\/div>\n<div id=\"userBlockNotConnected\" style=\"display:none;\">\n<div id=\"users_only\">\n<div id=\"users_only_title\">Seuls nos <span id=\"underline\">membres premium<\/span> peuvent voir <span id=\"underline\">les liens, et les t\u00e9l\u00e9chargements !<\/span><\/div>\n<div id=\"users_only_title_2\">Devenez un membre premium pour <strong><span id=\"underline\">3 \u20ac seulement<\/span><\/strong><\/div>\n<div class=\"users_only_price_fork\">Devenir Membre Premium <strong> &#8211; 3 \u20ac<\/strong><\/div>\n<div id=\"account_link_connect\">\n<p>\t\t\t\t\t\t\t\t\t\t\t\tVous avez d\u00e9j\u00e0 un compte, Identifiez-vous<\/p><\/div>\n<div id=\"close_account_box\">FERMER [X]<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div id=\"article\"><input type=\"hidden\" id=\"file_name\" name=\"file_name\"><\/p>\n<p>Feuille de calcul Excel et libre office pour le calcul du seuil de rentabilit\u00c3\u00a9. Dans ce tableur de calcul vous avez un tableau g\u00c3\u00a9n\u00c3\u00a9ral de calcul qui contient les donn\u00c3\u00a9es suivantes&nbsp;:<\/p>\n<p><strong>&#8211;<\/strong> Chiffre d\u00e2\u20ac\u2122affaire de la p\u00c3\u00a9riode des donn\u00c3\u00a9es.<\/p>\n<p>&#8211; Montant des charges fixes<\/p>\n<p>&#8211; Montant des charges variables<\/p>\n<p>&#8211; Montant de la marge sur co\u00c3\u00bbts variables (calcul automatique)<\/p>\n<p>&#8211; R\u00c3\u00a9sultat (calcul automatique)<\/p>\n<p>&#8211; Seuil de rentabilit\u00c3\u00a9 (calcul automatique)<\/p>\n<p>&#8211; Point mort (calcul automatique)<\/p>\n<p style=\"text-align:center\">&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<p><\/p>\n<\/div>\n<p style=\"text-align:center\">&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;<\/p>\n<p>Les <strong>tableaux de calcul secondaires pour le calcul d\u00c3\u00a9taill\u00c3\u00a9 des charges variables et des charges fixes<\/strong>. Les totaux de ces tableaux seront report\u00c3\u00a9s automatiquement dans le tableau de calcul g\u00c3\u00a9n\u00c3\u00a9ral.<\/p>\n<p>Deux champs en haut du tableau g\u00c3\u00a9n\u00c3\u00a9ral pour la saisie du <strong>chiffre d\u00e2\u20ac\u2122affaire et de la p\u00c3\u00a9riode d\u00e2\u20ac\u2122\u00c3\u00a9tude<\/strong>.<\/p>\n<p>Nous aurons apr\u00c3\u00a8s la fin de notre saisie le montant du seuil de rentabilit\u00c3\u00a9 exprim\u00c3\u00a9 en unit\u00c3\u00a9 mon\u00c3\u00a9taire et le point mort exprim\u00c3\u00a9 en mois si la p\u00c3\u00a9riode.<\/p>\n<p><span style=\"font-size:18px\"><strong>Rappel sur les notions de calcul du seuil de rentabilit\u00c3\u00a9<\/strong><\/span><\/p>\n<p>Le seuil de rentabilit\u00c3\u00a9 est le niveau de l\u00e2\u20ac\u2122activit\u00c3\u00a9 (chiffre d\u00e2\u20ac\u2122affaire) dont le r\u00c3\u00a9sultat est nul c&rsquo;est-\u00c3&nbsp;-dire \u00c3\u00a9gal \u00c3&nbsp; 0, \u00c3&nbsp; partir de ce seuil l\u00e2\u20ac\u2122activit\u00c3\u00a9 commence \u00c3&nbsp; \u00c3\u00aatre rentable pour l\u00e2\u20ac\u2122entreprise.<\/p>\n<p><u><strong>Charges fixes<\/strong>&nbsp;:<\/u> (les charges de structure) elles sont li\u00c3\u00a9es \u00c3&nbsp; l\u00e2\u20ac\u2122existence de l\u00e2\u20ac\u2122entreprise par exemple les loyers, les salaires les amortissements des machines, les assurances et la publicit\u00c3\u00a9\u00e2\u20ac\u00a6<\/p>\n<p><u><strong>Charges variables<\/strong>&nbsp;:<\/u> (charges op\u00c3\u00a9rationnelles) elles sont variables avec le volume d\u00e2\u20ac\u2122activit\u00c3\u00a9 de l\u00e2\u20ac\u2122entreprise par exemple les achats de marchandises et mati\u00c3\u00a8res premi\u00c3\u00a8res, la sous traitantes\u00e2\u20ac\u00a6<\/p>\n<p><u><strong>Marge sur co\u00c3\u00bbts variables<\/strong> :<\/u> c\u00e2\u20ac\u2122est diff\u00c3\u00a9rence entre le chiffre d\u00e2\u20ac\u2122affaire et les co\u00c3\u00bbts variables.<\/p>\n<p><u><strong>Point mort<\/strong>&nbsp;:<\/u> date \u00c3&nbsp; laquelle le seuil de rentabilit\u00c3\u00a9 est atteint.<\/p>\n<p><a href=\"\/cours\/cours-de-comptabilite-analytique\/calcul-du-seuil-de-rentabilite.php\"><strong>C<\/strong><strong>ours d\u00c3\u00a9taill\u00c3\u00a9 sur le seuil de rentabilit\u00c3\u00a9<\/strong><\/a><\/p>\n<p><span style=\"font-size:18px\"><strong>Explications et utilisation du tableur<\/strong><\/span><\/p>\n<p>Pour un <strong>calcul rapide du seuil de rentabilit\u00c3\u00a9 avec le tableur<\/strong>, il faut commencer par remplir la liste des charges variables (type&nbsp;et montant) puis la liste des charges fixes (type et montant) et apr\u00c3\u00a8s remplir les champs de la p\u00c3\u00a9riode et le montant total du chiffre d\u00e2\u20ac\u2122affaire de la p\u00c3\u00a9riode \u00c3\u00a9tudi\u00c3\u00a9e.<\/p>\n<p>Le montant du seuil de rentabilit\u00c3\u00a9 obtenu correspond au <strong>seuil critique que vous devez atteindre pour couvrir l\u00e2\u20ac\u2122ensemble de vos charges fixes et variables<\/strong>.<\/p>\n<p>Le point mort obtenu correspond au nombre de mois d\u00e2\u20ac\u2122activit\u00c3\u00a9 n\u00c3\u00a9cessaires \u00c3&nbsp; la r\u00c3\u00a9alisation du chiffre d\u00e2\u20ac\u2122affaire critique. Par exemple si vous avez obtenu 2 dans le champ point mort il vous faut 2 mois d\u00e2\u20ac\u2122activit\u00c3\u00a9 pour r\u00c3\u00a9aliser le seuil du chiffre d\u00e2\u20ac\u2122affaire.<\/p>\n<p>Les cellules de ce tableur qui contiennent les formules de calcul ou qui ne doivent \u00c3\u00aatre modifi\u00c3\u00a9es sont prot\u00c3\u00a9g\u00c3\u00a9es et verrouill\u00c3\u00a9es. <strong>Pour d\u00c3\u00a9verrouilliez<\/strong> le tableur utilisez le <strong>mot de passe suivant&nbsp;: 112<\/strong>. (Donn\u00c3\u00a9es -&gt; \u00c3\u00b4ter la protection) ou (Outils -&gt; Prot\u00c3\u00a9ger la feuille sur OpenOffice Calc)<\/p>\n<p style=\"text-align:center\"><img decoding=\"async\" alt=\"seuil de rentabilit\u00c3\u00a9 excel\" src=\"\/images-2\/excel_sr.png\" style=\"height:413px; width:1146px\"><\/p>\n<p style=\"text-align:center\"><span style=\"font-size:48px\">\u261f<\/span><span style=\"font-size:28px\">&nbsp;<\/span><strong>T\u00c3\u00a9l\u00c3\u00a9charger le document : Seuil de rentabilit\u00c3\u00a9 Excel et LibreOffice Calc&nbsp;&nbsp;<\/strong><span style=\"font-size:48px\">\u261f<\/span><\/p>\n<blockquote>\n<p style=\"text-align:center\"><strong>T\u00c3\u00a9l\u00c3\u00a9charger le document : Seuil de rentabilit\u00c3\u00a9 Excel et LibreOffice Calc<\/strong><\/p>\n<\/blockquote>\n<p><a href=\"\/cours\/cours-de-comptabilite-analytique\/calcul-du-seuil-de-rentabilite.php\">Le seuil de rentabilit\u00c3\u00a9 : calcul et d\u00c3\u00a9finition<\/a>&nbsp;: Le seuil de rentabilit\u00c3\u00a9 permet \u00c3&nbsp; l\u00e2\u20ac\u2122entreprise de pr\u00c3\u00a9voir la quantit\u00c3\u00a9 \u00c3&nbsp; produire d\u00e2\u20ac\u2122un produit pour r\u00c3\u00a9aliser un b\u00c3\u00a9n\u00c3\u00a9fice donn\u00c3\u00a9&#8230;<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<\/div>\n<\/div>\n<p><a><\/p>\n<p><\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Seuil de rentabilit\u00c3\u00a9 sous format Excel et LibreOffice Calc (xlsx,ods) Seuls nos membres premium peuvent voir les liens, et les 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