{"id":88,"date":"2026-10-16T11:06:24","date_gmt":"2026-10-16T11:06:24","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=88"},"modified":"2026-10-16T21:53:51","modified_gmt":"2026-10-16T19:53:51","slug":"lc-27e0b2df70a9989a006b","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/cours\/cours-de-comptabilite-analytique\/calcul-du-seuil-de-rentabilite-methode-graphique.php","title":{"rendered":"Calcul du seuil de rentabilit\u00e9\u00a0: M\u00e9thode graphique"},"content":{"rendered":"<h1>Calcul du seuil de rentabilit\u00e9\u00a0: M\u00e9thode graphique<\/h1>\n<div id=\"section\"><input type=\"hidden\" id=\"user_connected_quotes\" value=\"0\"><\/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&eacute;l&eacute;chargements !<\/span><\/div>\n<div id=\"users_only_title_2\">Devenez un membre premium pour <strong><span id=\"underline\">3 &euro; seulement<\/span><\/strong><\/div>\n<div class=\"users_only_price_fork\"><a href=\"\/create_account\/page-1.html\" style=\"color: #fff;text-decoration:none;display:block;padding:8px;\">Devenir Membre Premium <strong> &#8211; 3 &euro;<\/strong><\/a><\/div>\n<div id=\"account_link_connect\">\n\t\t\t\t\t\t\t\t\t\t\t\tVous avez d&eacute;j&agrave; un compte, <a href=\"\/manage_account.html\">Identifiez-vous<\/a>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n<div id=\"close_account_box\">FERMER [X]<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div align=\"center\">\n\n<\/div>\n<div id=\"article\"><input type=\"hidden\" id=\"file_name\" value=\"426\" name=\"file_name\"\/><\/p>\n<p>Le calcul du seuil de rentabilit\u00e9 est possible avec une m\u00e9thode graphique.<\/p>\n<p>Nous allons utiliser les donn\u00e9es du premier exemple&nbsp;: (CA = 20000, CV = 9000, CF = 2000).<\/p>\n<div align=\"center\">\n\n<\/div>\n<p>Nous avons le taux de marge sur co\u00fbts variables qui est \u00e9gal \u00e0 55% du chiffre d\u2019affaire, et nous avons le montant des charges fixes qui est \u00e9gal \u00e0 2000, et un chiffre d\u2019affaire de 20000.<\/p>\n<p>Donc nous aurons&nbsp;:<br \/>\nY1 = (0,55 * 20000) soit (0,11000).<br \/>\nY2 = 2000 soit (0,2000).<br \/>\nX = 20000.<\/p>\n<p style=\"text-align:center\">\n<p>A partir de ce graphique nous avons un seuil de rentabilit\u00e9 de 3636,37 UM, le m\u00eame r\u00e9sultat que la m\u00e9thode arithm\u00e9tique.<\/p>\n<p><strong>Le seuil de rentabilit\u00e9 et le point mort<\/strong><\/p>\n<p>Le point mort est la <strong>date \u00e0 laquelle le seuil de rentabilit\u00e9 est atteint<\/strong>, c\u2019est \u00e0 dire la date o\u00f9 l\u2019entreprise arrive \u00e0 r\u00e9aliser un chiffre d\u2019affaire qui couvre la totalit\u00e9 des charges.<\/p>\n<p>La formule de calcul du point mort est la suivante&nbsp;:<\/p>\n<p><strong>Point mort = (SR * n)\/CA<\/strong><\/p>\n<p>(n) est la p\u00e9riode de l\u2019\u00e9tude, si les donn\u00e9es sont annuelles (n) serait \u00e9gale \u00e0 12, si les donn\u00e9es sont semestrielles (n) serait \u00e9gale \u00e0 6, et si ils sont trimestriel (n) serait \u00e9gale \u00e0 3. Donc il faut adapter la formule selon le cas \u00e9tudi\u00e9.<\/p>\n<p>Nous allons calculer le point mort avec les donn\u00e9es annuelles suivant&nbsp;:<br \/>\nSR = 3636,37<br \/>\nCA = 20000<br \/>\nn =12<\/p>\n<p>Donc le point mort est&nbsp;: (3636,37 * 12)\/20000 = <strong>2.18 <\/strong><\/p>\n<p>Pour r\u00e9aliser le chiffre d\u2019affaire critique de 3636,37, l\u2019entreprise aura besoin de 2 mois 5 jours et 10h.<\/p>\n<p>Si l\u2019activit\u00e9 d\u00e9bute au mois de f\u00e9vrier, l\u2019entreprise r\u00e9alisera le chiffre d\u2019affaire critique de&nbsp; 3636,37 le 5 avril.<\/p>\n<div align=\"center\">\n<\/div>\n<div style=\"\n    padding: 4px;\n    border: 1px #2e93c361 solid;\n    border-radius: 2px;\n    transition: all 0.3s cubic-bezier(.25,.8,.25,1);\n    \"><\/p>\n<div><a id=\"title_external_from_page\" href=\"\/comptabilite-modeles-excel.html\">Documents de comptabilit&eacute; (mod&egrave;les et tableurs Excel,xls,xlsx)<\/a><\/div>\n<div align=\"left\">\n<p id=\"p_to_hide\" style=\"margin-top: 6px;\n    margin-bottom: 6px;\">Documents, mod&egrave;les et tableurs Microsoft Excel et Libre Office. 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