C1 et C2METHODE CLASSIQUECOUT DIRECTC1C2QMQMComposantC1C2Prix unitaireComposantA100002500007500187500A1125B1000050000015000750000B1250C007500337500C145 Composant20000750000300001275000 MOD25002500002500250000C DIRECT10000001525000C1C2T Horaire MOD (en min)1520100

COUT INDIRECTAppro.AssemblageAdm. Distr.Total202,5001,200,000480,000Appro.AssemblageAdm. Distr.UO ou assiette de frais1 achetminute MOD1 vendu Total202,5001,200,000480,000UO 1 achetminute MOD1 vendu C1C2Nb UO20250003000004800000Quantits vendues10,0007,500C UO0.140.1 Prix unitaire 180400

C1C2Approv75000127500assemb600000600000adm distrib180000300000c indir8550001027500c dir10000001525000c revien18550002552500c revient unit185.5340.3333333333pv180400marge-5.559.6666666667

METHODE ABC

ACTIVITERESSOURCESINDUCTEURVOLUMEC INDUCTEUR ActivitsMontantInducteurgestion des marchs81000 d'achat20250000.04gestion des marchs81,000 d'achatRception contrle121500Le composant achet500002.43Rception contrle121,500Le composant achetPrparation ordonnancem360000La srie lance1203000Assemblage840000L'heure MOD5000168ActivitsMontantInducteurVolume de l'inducteurExpditions180000La srie expdie1201500Prparation ordonnancem360,000La srie lance120 dont 20 pour C1 et 100 pour C2Administration 3000001 de chiffre d'affaires48000000.0625Assemblage840,000L'heure MOD

ActivitsMontantInducteurExpditions180,000La srie expdiecout TOTALAdministration 300,0001 de chiffre d'affairesACTIVITEC1C2gestion des marchs3000051000Rception contrle4860072900Prparation ordonnancem60000300000Assemblage420000420000Expditions30000150000Administration 112500187500COUT INDIRECT TOT7011001181400COUT DIRECT TOT10000001525000C REVIENT TOT17011002706400C REVIENT UNIT170.11360.8533333333PV180400MARGE9.8939.1466666667C1C2c revient unit classique185.5340.3333333333on remarque que C1 subventionne C2C REVIENT UNIT170.11360.8533333333

LUXMETHODE CLASSIQUEABCDsommeQV10000150004000035000100000PV unit HT 1005867132357CA1000000870000268000046200009170000Budget ch dir par pdtABCDABCDSOMMEc dir de composant 16212546c dir de composant 160000315000100000016100003085000MOD /h0.80.150.20.5h MOD8000225080001750035750Autres CHG DIR 211.16MOD /h16000045000160000350000715000Autres CHG DIR 0300004000040600110600Cout direct320000390000120000020006003910600ApprovatelieradministratCout indirect180060244511.257680151267037.52459623.75TRS154250026812509170005140750cout de revient500060634511.2519680153267637.56370223.75UO100 compos utilisH MOD100 de CACA1000000870000268000046200009170000NB UO308503575091700marge499940235488.757119851352362.52799776.252799776.25C UO507510ABCDapprov80000157500500000805000atel6011.251537.5admin10000087000268000462000cout ind par pdt180060244511.2576801512670382459624METHODE ABCPdtABCDvolume10000150004000035000100000composant34.51210.530series101508068308100010285008010100150105020nb livraisons4308020134ACTIVITERESSOURCESINDUCTEURVOLUMEC INDUCTEURGestion composant627380Rfrence compos utilis3020913peinture1213520lot de pdt entrs en fabricat3083940cablage1042750h MOD3575029assemblage852000h MOD3575024getion clts623100nb livraison1344650administrat782000rfrence fabriqus4195500ACTIVITEABCDGestion composant6273894107250952219583peinture39400591000315200267920cablage233342.65734265765627.6223776224233342.657342657510437.062937063assemblage190657.34265734353622.3776223776190657.342657343417062.937062937getion clts1860013950037200093000administrat195500195500195500195500c indirect740238113935715576521703503c dir32000039000012000002000600c revient1060238152935727576523704103c revient unit106.0238101.957133333368.9413105.8315142857PV1005867132CA100000087000026800004620000marge TOT-60238-659357-77652915897118650MARGE UNIT-6.0238-43.9571333333-1.941326.1684857143-25.753747619

EXEMPLE EXAM ABCEXERCICE 1 (50 PONITS)Q1/ Calculer le cot de revient et le rsultat par produit selon la mthode ABCANNEX1 LES COUTS DIRECTS ET VOLUME DE PRODUCTIONProduitsABCProduction en volume20005000300010000Ventes en volume20005000300010000Prix de ventes 800300450ABCCA1600000150000013500004450000Taille des lots1001000300elmtsQMQMQMNB DE LOTS2051035Nombre de commandes10201040MP14000600007500112500300045000Nombre de dplacement interne500150010003000MP20015000150000375037500MP Consommes par produitTOT MP40006000022500262500675082500 MP121.51MOD16006400065002600003750150000 MP2031.25C DIR124000522500232500879000MOD (Heure)0.81.31.25Taux horaire404040MP1MP2prix unitaire d'achat1510

ANNEXE 2 Mthode des centres de cotsCENTRESTOTALUNITES D'UVREnb UOC UOApprovisionnement540,000Volume des MP3325016.2406015038Montage230,000heures MOD1185019.4092827004Manutention620,000heures MOD1185052.3206751055Finition150,000Nombre Produit finis Fabriqus1000015Distribution360,000Nombre Produit finis vendus1000036Administration980,000Nombre Produit finis vendus1000098

ANNEXE 3 Mthode des Cots base d'activitACTIVITESRESSOURCESINDUCTEURSVOLUMEC INDUCTEURGESTION ACHATS331200Volume des MP3325010PREPARATION187200Nombre de lots355349TRAITEMENT316800cot des matires4050000.8MONTAGE432000Nombre de lots3512343TRANSPORT INTERNE201600Nombre de dplacement interne300067FINITION MANUELLE604800Cout de la MOD4740001.3FINITION AUTOMATISEE374400Nombre Produit finis Fabriqus1000037DISTRIBUTION288000Nombre de commandes407200ADMINISTRATION144000Chiffre d'affaires44500000.0324

ACTIVITESABCGESTION ACHATS3984422412067236PREPARATION1069712674353486TRAITEMENT4693320533364533MONTAGE24685761714123429TRANSPORT INTERNE3360010080067200FINITION MANUELLE81661331747191392FINITION AUTOMATISEE74880187200112320DISTRIBUTION7200014400072000ADMINISTRATION517754853943685c indirect7545221330197795282c dir124000522500232500c revient tot87852218526971027782c revient unit439.2607770885370.5393876456342.593835865pv unit800300450marge360.7392229115-70.5393876456107.406164135