{"id":91,"date":"2026-10-16T11:06:24","date_gmt":"2026-10-16T11:06:24","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=91"},"modified":"2026-10-16T21:53:51","modified_gmt":"2026-10-16T19:53:51","slug":"lc-810498156bdd0b6f3f36","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/cours\/cours-de-comptabilite-analytique\/cas-pratique-seuil-de-rentabilite.php","title":{"rendered":"Cas pratique seuil de rentabilit\u00e9"},"content":{"rendered":"<div id=\"headerMobile\">\n<div id=\"mobileLogo\"><a href=\"\/\"><span class=\"one\">lacompta<\/span><span class=\"two\">.org<\/span><\/a><\/div>\n<\/p><\/div>\n<h1>Cas pratique seuil de rentabilit\u00e9<\/h1>\n<div id=\"section\"><input type=\"hidden\" id=\"user_connected_quotes\" value=\"0\"><\/p>\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 les <span id=\"underline\">cas pratiques, les exemples 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\">Devenir Membre Premium <strong> &#8211; 3 &euro;<\/strong><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"addthis_sharing_toolbox\"><\/div>\n<p><a id=\"buy_link\" href=\"\/comptabilite-modeles-excel\/\" align=\"center\">Documents de comptabilit&eacute; <br \/>(Mod&egrave;les Excel)<\/a><\/p>\n<div id=\"article\"><input type=\"hidden\" id=\"file_name\" value=\"428\" name=\"file_name\"\/><\/p>\n<p>La soci\u00e9t\u00e9 TERMAD fabrique 10000 unit\u00e9s d\u2019un produit X vendu \u00e0 20UM l\u2019unit\u00e9 durant le premier semestre de l\u2019ann\u00e9e N.<\/p>\n<p>Les achats de mati\u00e8res premi\u00e8res du premier semestre est de 120000 UM.<\/p>\n<div align=\"center\">\n<p><\/p>\n<\/div>\n<p>Pour la fabrication des produits vendues dans cette p\u00e9riode, l\u2019entreprise \u00e0 fait appel au service de sous-traitance. Le montant de sa facture est de 10000 UM.<\/p>\n<p>L\u2019amortissement des machines est de 3500. La variation des stocks en fin p\u00e9riode est de &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-1500 UM.<\/p>\n<p><u>Travail \u00e0 faire&nbsp;:<\/u><\/p>\n<p>&#8211; Calculer le seuil de rentabilit\u00e9 pour le premier semestre de l\u2019ann\u00e9e N (m\u00e9thode graphique et arithm\u00e9tique).<\/p>\n<p>&#8211; Calculer le point mort<\/p>\n<p><strong><u>Solution m\u00e9thode arithm\u00e9tique<\/u><\/strong><\/p>\n<table align=\"center\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\">\n<tbody>\n<tr>\n<td>\n<p>120000<\/p>\n<\/td>\n<td>\n<p>Achat de mati\u00e8res premi\u00e8res<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>-1500<\/p>\n<\/td>\n<td>\n<p>Variation des stocks<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>= 118500<\/p>\n<\/td>\n<td>\n<p>Consommation de mati\u00e8res premi\u00e8res<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>-10000<\/p>\n<\/td>\n<td>\n<p>Frais de sous-traitance<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>108500<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Total des charges variables<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>Tableau de r\u00e9sultat diff\u00e9rentiel&nbsp;:<\/p>\n<table align=\"center\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\">\n<tbody>\n<tr>\n<td>\n<p>200000<\/p>\n<\/td>\n<td>\n<p>Chiffre d\u2019affaire (10000 * 20)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>-108500<\/p>\n<\/td>\n<td>\n<p>Charges variables (54,25%)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>= 91500<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Marge sur co\u00fbts variables (45,75%)<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>-3500<\/p>\n<\/td>\n<td>\n<p>Charges fixes<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>88000<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>R\u00e9sultat<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><u>Nous avons&nbsp;:<\/u> Le montant des charges fixes \u00e9gal \u00e0 3500 et le taux de marge sur co\u00fbts variables de 45,75% donc&nbsp;:<\/p>\n<p>SR = (3500\/0,4575) = 7650,27<\/p>\n<p>Le seuil de rentabilit\u00e9 exprim\u00e9 en quantit\u00e9&nbsp;:<\/p>\n<p>SR (quantit\u00e9) = (7650,27\/20) = 382 unit\u00e9 de bien X<\/p>\n<p><strong><u>Solution m\u00e9thode graphique<\/u><\/strong><\/p>\n<p>Y1 (C) = 91500 (marge su co\u00fbts variables)<\/p>\n<p>Y2 (B) = 3500 (charges fixes)<\/p>\n<p>X (D)= 200000 (chiffre d\u2019affaire)<\/p>\n<p style=\"text-align:center\"><img decoding=\"async\" alt=\"\" src=\"\/images-2\/graph_2.png\"\/><\/p>\n<p style=\"text-align:center\"><strong>(Graphique global sans ZOOM)<\/strong><\/p>\n<p style=\"text-align:center\"><img decoding=\"async\" alt=\"\" src=\"\/images-2\/graph_3.png\"\/><\/p>\n<p style=\"text-align:center\"><strong>(Graphique avec zoom sur les interactions)<\/strong><\/p>\n<p style=\"text-align:center\"><strong><img decoding=\"async\" alt=\"\" src=\"\/images-2\/graph_4.png\"\/><\/strong><\/p>\n<p style=\"text-align:center\"><strong>(Graphique avec zoom sur le seuil de rentabilit\u00e9)<\/strong><\/p>\n<p><u>Calcul du point mort<\/u><\/p>\n<p>Rappelons la formule de calcul du point mort&nbsp;: PM = (SR*n)\/CA<\/p>\n<p>Donc, dans notre cas le point mort est \u00e9gal \u00e0 : PM = (7650,27*6)\/200000 = 0,22<\/p>\n<p>Donc pour arriver \u00e0 un seuil de rentabilit\u00e9 de 7650,27 il faut 0,22 * 6 mois = 1 mois et 9 jours.<\/p>\n<div align=\"center\">\n<\/div>\n<p><\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>lacompta.org Cas pratique seuil de rentabilit\u00e9 Seuls nos membres premium peuvent voir les cas pratiques, les exemples et les t&eacute;l&eacute;chargements [&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 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