Sheet11-tablissez un schma du processus de production2-Le
tableau de rpartition des charges indirectsChargesnon incor Centre
auxiliaireCentre
principauxTotalAdminInfoApproFabricationTeintureDisApplicationService
extrieur21,000.0030,000.0015,020.0022,000.0017,000.0035,000.0024,000.00164,020.00Autre
service120,000.0095,000.0045,000.00153,000.0033,000.00172,120.00225,000.00843,120.00DAP15,000.0032,000.0037,000.0013,000.00212,000.00103,000.00156,000.00198,000.00766,000.00Rmunration75,000.00des
capitauxTotal
primaire15,000.00248,000.00162,000.0073,020.00387,000.00153,000.00363,120.00447,000.001,773,140.00Rpartition
2ndAdmin-340,000.0068,000.0034,000.0068,000.0034,000.0068,000.0068,000.00Info92,000.00-230,000.0023,000.0023,000.0023,000.0046,000.0023,000.00Total
2nd130,020.00478,000.00210,000.00477,120.00538,000.00Cl de
rpartition100Fde PA H d'activit100F de CAH de MODNombre d'unit
d'oeouvre11,820.00142.0022,720.00624.00Unit
d'oeuvre11.001,478.8721.00862.18
3-la rsolution du problme de prestation rciproque entre les
centres auxiliairesSoit X: Administration total et Y: Informatique
totalOn a donc:0.92Y=211600Y=230000et X=3400004-Cot
d'achatlementsWhite SpiritDichlofluanideTotalPrix
d'achat640,000.00542,000.001,182,000.00Charge
direct82,540.0053,380.00135,920.00Charge ind
d'appro70,400.0059,620.00130,020.00Total792,940.00655,000.001,447,940.00Q82000125000CU9.675.245-Compte
de stock de
MPSI2000*9.2518500Consomma83000*9.66801780Achat82000*9.67792940SF1000*9.669660(White
spirit)Total84000*9.66811440Total811440SI4000*3.9515800Consomma126000*5.2655200Achat125000*5.24655000SF3000*5.215600(Dichlofluanide)Total129000*5.2670800Total6708006-Cot
de production(Dichlo-base)
lementsQCUMontantWhite
spirit83,000.009.66801,780.00Dichlofluanide126,000.005.20655,200.00Autre
produit50,060.00Charge ind de
fabri478,000.00Total1,985,040.00Q216000CU9.197-Compte de stock de
Dichlo-baseSI8000*6.6753360Consomma200000*9.11820000Production216000*9.191985040SF24000*9.1218400Total224000*9.12038400Total20384008-cot
de production de
DichlodcorlementsChnebneQCUMTQCUMTDichlo-base150,000.009.101,365,000.0050,000.009.10455,000.00Bidons30,000.001.0030,000.0010,000.001.0010,000.00Pigments195,463.5088,817.00MOD208.0090.0018,720.00104.0090.009,360.00Charge
ind de
Teint96.001,478.87141,971.8346.001,478.8768,028.17Total1,751,155.33631,205.17Q3000010000CU58.3763.129-Compte
de stock de
DichlodcorChneSI5000*58.2291000Consomma22000*58.351283700Production30000*58.371751100SF13000*58.35000*58.89758550Total35000*58.352042250Total2042250bneSI4000*62.6250400Consomma12800*62.97806016Production10000*63.12631200SF1200*62.9775564Total14000*62.97881580Total88158010-Tableau
de calcul des rsultalts par activitlementsChnebneTotalQCUMTQCUMTCot
de
production2000058.351,167,000.001200062.97755,640.001,922,640.00(Activit
de distribution)Charge ind
d'distri13,790.0021.00289,590.00893021.00187,530.00477,120.00Cot de
reveint1,456,590.00943,170.002,399,760.00CA2000068.951,379,000.001200074.42893,000.002,272,000.00Rsultat-77,590.00-50,170.00-127,760.00lementsChnebneTotalQCUMTQCUMTCot
de production190058.35110,865.0080062.9750,376.00161,241.00(Activit
d'application)Charge ind d'appli434,538.72En-cours chantier
initial12,000.00Cot de
revient607,779.72CA712,000.00Rsultat104,220.2811-Calculer la valeur
des en-cours de fin de priodelementsQCUMTChne10058.355,835.00Charge
ind d'appli120862.18103,461.54Total109,296.54
StockAchat
FabricationStockTeintureStockVente
