{"id":87,"date":"2026-10-16T11:06:24","date_gmt":"2026-10-16T11:06:24","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=87"},"modified":"2026-10-16T21:53:51","modified_gmt":"2026-10-16T19:53:51","slug":"lc-bb66156396e87ee126c9","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/cours\/cours-de-comptabilite-analytique\/calcul-du-seuil-de-rentabilite-methode-arithmetique.php","title":{"rendered":"Calcul du seuil de rentabilit\u00e9\u00a0: M\u00e9thode arithm\u00e9tique"},"content":{"rendered":"<h1>Calcul du seuil de rentabilit\u00e9&nbsp;: M\u00e9thode arithm\u00e9tique<\/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>Le seuil de rentabilit\u00e9 est <strong>\u00e9gal aux co\u00fbts fixes divis\u00e9s par le taux de Marge sur co\u00fbts variables<\/strong>.<\/p>\n<p>Pour un chiffre d\u2019affaire de 20000 et un montant de charges variables de 9000, le taux de marge sur co\u00fbts variables est \u00e9gal \u00e0&nbsp;: ((20000 \u2013 9000) \/ 20000) * 100 = 55%.<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<p><\/p>\n<\/div>\n<p>Donc le seuil de rentabilit\u00e9 serait, pour un montant de charges fixes \u00e9gal \u00e0 2000 de&nbsp;: (2000\/0.55) = 3636.37. Ce qui signifie que pour que l\u2019entreprise couvre l\u2019ensemble de ces charges, elle doit r\u00e9alis\u00e9e un chiffre d\u2019affaire \u00e9gal \u00e0 3636.37.<\/p>\n<p>Pour <strong>r\u00e9aliser des b\u00e9n\u00e9fices<\/strong> l\u2019entreprise doit d\u00e9passer ce seuil, c\u2019est-\u00e0-dire elle doit <strong>faire un chiffre d\u2019affaire sup\u00e9rieur \u00e0 &nbsp;3636.37 <\/strong>(exprim\u00e9 en unit\u00e9 mon\u00e9taire).<\/p>\n<p>&nbsp;<\/p>\n<table align=\"center\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\">\n<tbody>\n<tr>\n<td>\n<p>Chiffre d\u2019affaire<\/p>\n<\/td>\n<td>\n<p>20000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Co\u00fbts variables<\/p>\n<\/td>\n<td>\n<p>&#8211; 9000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Marge sur co\u00fbts variables<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>= 11000<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Co\u00fbts fixes<\/p>\n<\/td>\n<td>\n<p>&#8211; 2000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>R\u00e9sultat<\/p>\n<\/td>\n<td>\n<p>&nbsp;= 9000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Seuil de rentabilit\u00e9<\/strong><\/p>\n<p><strong>((20000 \u2013 9000) \/ 20000) * 100 = 55%.<\/p>\n<p>\t\t\tDonc 2000\/0.55<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>3636.37<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><u>Exemple simple du calcul du seuil de rentabilit\u00e9 avec d\u2019autres m\u00e9thodes<\/u><\/p>\n<p>L\u2019entreprise AFAX fabrique des pinces. Selon les donn\u00e9es de fabrication et de ventes suivantes, calculez le SR (UM = unit\u00e9 mon\u00e9taire) :&nbsp;<\/p>\n<p>&#8211; Prix de vente&nbsp;unitaire : 100 UM<\/p>\n<p>&#8211; Charges variables par unit\u00e9: 40 UM<\/p>\n<p>&#8211; Frais fixes globaux : 3000 UM<\/p>\n<p>&#8211; Totale des ventes : 500 articles.<\/p>\n<p><strong>Calcul du r\u00e9sultat :<\/strong><\/p>\n<p><img decoding=\"async\" alt=\"seuil_de_rentabilit\u00e9\" src=\"\/images-2\/seuil_de_rentabilite.png\"><\/p>\n<p><u>Formule m\u00e9thode 1 :<\/u><\/p>\n<p><strong>SR = (Chiffre d\u2019affaire * Charges fixes) \/ Marge sur co\u00fbts variables<\/strong><\/p>\n<p>SR = (50000 * 3000) \/ 30000 = 5000 UM<\/p>\n<p><u>Formule m\u00e9thode 2 :&nbsp;<\/u><\/p>\n<p><strong>SR = Charges fixes \/ (Marge sur co\u00fbts variables \/ Chiffre d\u2019affaire)<\/strong><\/p>\n<p>SR = 3000 \/ (30000 \/ 50000) = 5000 UM<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<\/div>\n<\/div>\n<div style=\"\n\n    display: none;\n\n    padding: 4px;\n\n    border: 1px #2e93c361 solid;\n\n    border-radius: 2px;\n\n    transition: all 0.3s cubic-bezier(.25,.8,.25,1);\n\n    \"><\/p>\n<div><a id=\"title_external_from_page\" href=\"\/comptabilite-modeles-excel\/\">Documents de comptabilit\u00e9 (mod\u00e8les et tableurs Excel,xls,xlsx)<\/a><\/div>\n<div align=\"left\">\n<p id=\"p_to_hide\" style=\"margin-top: 6px;\n\n    margin-bottom: 6px;\">Documents, mod\u00e8les et tableurs Microsoft Excel et Libre Office. Calcul des heures de travail, \u00e9tat de rapprochement bancaire, compte de r\u00e9sultat, Mod\u00e8le facture avec TVA, remise et acompte&#8230; <\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Calcul du seuil de rentabilit\u00e9&nbsp;: M\u00e9thode arithm\u00e9tique Seuls nos membres premium peuvent voir les liens, et les t\u00e9l\u00e9chargements ! Devenez [&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-87","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/87","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=87"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/87\/revisions"}],"predecessor-version":[{"id":2214,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/87\/revisions\/2214"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=87"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}