EXERCICES CORRIGES DE COMPTABILITÉ ANALYTIQUES

<div dir="ltr" style="text-align: left;" trbidi="on"> <div align="center" class="MsoNormal" style="tab-stops: 140.25pt; text-align: center;"> <strong><span style="font-size: 36pt;">EXERCICES CORRIGES DE </span><span style="font-size: 48px;">COMPTABILITÉ</span><span style="font-size: 36pt;"> ANALYTIQUES</span></strong></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /> <div class="separator" style="clear: both; text-align: center;"> <a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjin15COFErPT4ypSQLzNwoSAS0kvP9aKhBaix1EBa3q7Qr3ganOuSetliH2-lK4XEYm3UjSuU51CC3qrXD95Rv_aeLPC3PMevc30zQRRVHhJWssyCwWbA_CjylHEBX1kFThQxTLq4G3cZR/s1600/Cadre-2.gif" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img alt="EXERCICES CORRIGES DE COMPTABILITÉ ANALYTIQUES" border="0" height="449" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjin15COFErPT4ypSQLzNwoSAS0kvP9aKhBaix1EBa3q7Qr3ganOuSetliH2-lK4XEYm3UjSuU51CC3qrXD95Rv_aeLPC3PMevc30zQRRVHhJWssyCwWbA_CjylHEBX1kFThQxTLq4G3cZR/s1600/Cadre-2.gif" title="EXERCICES CORRIGES DE COMPTABILITÉ ANALYTIQUES" width="640" /></a></div> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b><u><span style="font-family: "Calibri","sans-serif"; font-size: 14.0pt; mso-bidi-font-style: italic;">Exercice 1<o:p></o:p></span></u></b></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Au titre de l’année N,  les données de l’entreprise ALP au capital de 1000000 dh sont les suivantes :<o:p></o:p></span></div> <ul style="margin-top: 0cm;" type="disc"> <li class="MsoNormal" style="mso-list: l19 level1 lfo2; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">le total des charges de la comptabilité générale est : 6750000 dh.<o:p></o:p></span></li> <li class="MsoNormal" style="mso-list: l19 level1 lfo2; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">la rémunération du travail de l’exploitant : 30500 dh.<o:p></o:p></span></li> <li class="MsoNormal" style="mso-list: l19 level1 lfo2; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">le taux de rémunération des capitaux propres est estimé à 12%.<o:p></o:p></span></li> <li class="MsoNormal" style="mso-list: l19 level1 lfo2; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">les charges non courantes : 140000 dh. <o:p></o:p></span></li> <li class="MsoNormal" style="mso-list: l19 level1 lfo2; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">les charges d’exploitation non incorporables : 26500 dh.<o:p></o:p></span></li> </ul> <div class="MsoNormal"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <b><i><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Travail à faire</span></i></b><i><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;"> : Déterminez le montant des charges de la comptabilité analytique.<o:p></o:p></span></i></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b><u><span style="font-family: "Calibri","sans-serif"; font-size: 14.0pt; mso-bidi-font-style: italic;">Exercice 2<o:p></o:p></span></u></b></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Le tableau de répartition des charges indirectes de l’entreprise ABC au titre du moi d’avril N se présente ainsi :<o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div align="center"> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 21.35pt; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480; width: 480.45pt;"> <tbody> <tr> <td rowspan="2" style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 111.45pt;" valign="top" width="149"><div class="MsoNormal"> <span style="font-size: 9.0pt;">Charges indirectes<o:p></o:p></span></div> </td> <td rowspan="2" style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 55.0pt;" valign="top" width="73"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">Montant<o:p></o:p></span></div> </td> <td colspan="2" style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 122.05pt;" valign="top" width="163"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">Centres auxiliaires<o:p></o:p></span></div> </td> <td colspan="3" style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 191.95pt;" valign="top" width="256"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">Centres principaux<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">Entretien<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.05pt;" valign="top" width="79"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">Transport<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.8pt;" valign="top" width="88"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">Atelier 1<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.85pt;" valign="top" width="85"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">Atelier 2<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.3pt;" valign="top" width="83"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">Distribution<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 111.45pt;" valign="top" width="149"><div class="MsoNormal"> <span style="font-size: 9.0pt;">Totaux de la répartition 1^ère<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 55.0pt;" valign="top" width="73"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 9.0pt;">?<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">25000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.05pt;" valign="top" width="79"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 9.0pt;">?<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.8pt;" valign="top" width="88"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">1497500<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.85pt;" valign="top" width="85"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">993400<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.3pt;" valign="top" width="83"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">1993100<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 111.45pt;" valign="top" width="149"><div class="MsoNormal"> <span style="font-size: 9.0pt;">Répartition secondaire.<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 9.0pt;">Entretien<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 9.0pt;">Transport<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 55.0pt;" valign="top" width="73"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 9.0pt;">?<o:p></o:p></span></b></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">6,25%<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.05pt;" valign="top" width="79"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">20%<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 9.0pt;">?<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.8pt;" valign="top" width="88"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">25%<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">8,75%<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.85pt;" valign="top" width="85"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">40%<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">12%<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.3pt;" valign="top" width="83"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">15%<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">73%<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 111.45pt;" valign="top" width="149"><div class="MsoNormal"> <span style="font-size: 9.0pt;">Totaux de la répartition 2^ère<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 9.0pt;">Nature de l’U.O.<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 9.0pt;">Nombre d’U.O<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 9.0pt;">Coût de l’U.O.<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 55.0pt;" valign="top" width="73"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 9.0pt;">?</span></b><span style="font-size: 9.0pt;"><o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.05pt;" valign="top" width="79"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 9.0pt;">?</span></b><span style="font-size: 9.0pt;"><o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.8pt;" valign="top" width="88"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 9.0pt;">?</span></b><span style="font-size: 9.0pt;"><o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">Kg produit<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">4000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 9.0pt;">?<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.85pt;" valign="top" width="85"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 9.0pt;">?</span></b><span style="font-size: 9.0pt;"><o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">Kg produit<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">3500<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 9.0pt;">?<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.3pt;" valign="top" width="83"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 9.0pt;">?</span></b><span style="font-size: 9.0pt;"><o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">Produit vendu<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">8000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 9.0pt;">?<o:p></o:p></span></b></div> </td> </tr> </tbody></table> </div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <i><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Informations complémentaires<b> : </b></span></i><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Les charges par nature de la comptabilité générale du mois d’avril N : 4984000 dh. Avec :<o:p></o:p></span></div> <div class="MsoNormal" style="margin-left: 14.2pt; mso-list: l6 level1 lfo3; tab-stops: list 11.35pt; text-align: justify; text-indent: -11.35pt;"> <!--[if !supportLists]--><span style="font-family: Symbol; font-size: 11.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal;">  </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Les charges non incorporables : 250000 dh<o:p></o:p></span></div> <div class="MsoNormal" style="margin-left: 14.2pt; mso-list: l6 level1 lfo3; tab-stops: list 11.35pt; text-align: justify; text-indent: -11.35pt;"> <!--[if !supportLists]--><span style="font-family: Symbol; font-size: 11.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal;">  </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Les capitaux propres : 23880000 dh, qui doivent être rémunérés au taux de 10% l’an. <o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><i><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Travail à faire</span></i></b><i><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;"> : Compléter  le tableau de répartition des charges indirectes, et ce en tenant compte des informations complémentaires.<o:p></o:p></span></i></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b><u><span style="font-family: "Calibri","sans-serif"; font-size: 14.0pt; mso-bidi-font-style: italic;">Exercice 3<o:p></o:p></span></u></b></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Le tableau de répartition de société anonyme COFITEX pour le mois de décembre N se présente comme suit après répartition :<o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin-left: 2.75pt; mso-padding-alt: 0cm 3.5pt 0cm 3.5pt; width: 477.75pt;"> <tbody> <tr style="height: 13.5pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="border: solid windowtext 1.0pt; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 117.75pt;" valign="top" width="157"><div class="MsoNormal"> <br /></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">Administration<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">Entretien<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">Approv.<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">Atelier 1<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">Atelier 2<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">Distribution<o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 1;"> <td style="border-top: none; border: solid windowtext 1.0pt; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 117.75pt;" valign="top" width="157"><div class="MsoNormal"> <span style="font-size: 9.0pt;">Totaux de la répartition 1ère<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">55 500<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">33 000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">37 000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">217 500<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">43 900<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">112 500<o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 2;"> <td style="border-top: none; border: solid windowtext 1.0pt; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 117.75pt;" valign="top" width="157"><div class="MsoNormal"> <span style="font-size: 9.0pt;">Administration<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;"> ?<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">20%<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">10%<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">50%<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">10%<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">10%<o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 3;"> <td style="border-top: none; border: solid windowtext 1.0pt; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 117.75pt;" valign="top" width="157"><div class="MsoNormal"> <span style="font-size: 9.0pt;">Entretien<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">10%<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">?<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">20%<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">40%<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">20%<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">10%<o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 4;"> <td style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 117.75pt;" valign="top" width="157"><div class="MsoNormal"> <span style="font-size: 9.0pt;">Totaux de la répartition 2ère<o:p></o:p></span></div> </td> <td style="border-top: none; border: solid windowtext 1.0pt; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">?<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">?<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">?<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">?<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">?<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">?<o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 5;"> <td style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 117.75pt;" valign="top" width="157"><div class="MsoNormal"> <span style="font-size: 9.0pt;">Nature de l’U.O.<o:p></o:p></span></div> </td> <td rowspan="3" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; mso-border-left-alt: solid windowtext 1.0pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div class="MsoNormal"> <br /></div> </td> <td rowspan="3" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; mso-border-left-alt: solid windowtext 1.0pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 54.0pt;" valign="top" width="72"><div class="MsoNormal"> <br /></div> </td> <td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="bottom" width="84"><div class="MsoNormal"> <span style="font-size: 9.0pt;">Unité achetée<o:p></o:p></span></div> </td> <td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 54.0pt;" valign="bottom" width="72"><div class="MsoNormal"> <span style="font-size: 9.0pt;">H MOD<o:p></o:p></span></div> </td> <td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 54.0pt;" valign="bottom" width="72"><div class="MsoNormal"> <span style="font-size: 9.0pt;">H MOD<o:p></o:p></span></div> </td> <td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 72.0pt;" valign="bottom" width="96"><div class="MsoNormal"> <span style="font-size: 9.0pt;">100dh de ventes<o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 6;"> <td style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 117.75pt;" valign="top" width="157"><div class="MsoNormal"> <span style="font-size: 9.0pt;">Nombre d’U.O<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Arial","sans-serif"; font-size: 9.0pt;">?<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Arial","sans-serif"; font-size: 9.0pt;">?<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Arial","sans-serif"; font-size: 9.0pt;">?<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Arial","sans-serif"; font-size: 9.0pt;">?<o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 7; mso-yfti-lastrow: yes;"> <td style="border-top: none; border: solid windowtext 1.0pt; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 117.75pt;" valign="top" width="157"><div class="MsoNormal"> <span style="font-size: 9.0pt;">Coût de l’U.O.<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Arial","sans-serif"; font-size: 9.0pt;">?<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Arial","sans-serif"; font-size: 9.0pt;">?<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Arial","sans-serif"; font-size: 9.0pt;">?<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Arial","sans-serif"; font-size: 9.0pt;">?<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif";">Par ailleurs, vous disposez des informations suivantes :<o:p></o:p></span></div> <ul style="margin-top: 0cm;" type="disc"> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif";">Achats du mois : 13000 unités pour 19 531 DH<o:p></o:p></span></li> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif";">Ventes du mois : Produit A 10800 unités à 70 DH l'unité.<o:p></o:p></span></li> </ul> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif";">                                        Produit B 1600 unités à 152,50 DH l'unité.<o:p></o:p></span></div> <ul style="margin-top: 0cm;" type="disc"> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif";">Main d'œuvre directe du mois : Atelier 1.   10 000 h pour 147 490 DH<o:p></o:p></span></li> </ul> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif";">                                                              Atelier 2.   900 h pour 48 070 DH.<o:p></o:p></span></div> <div class="MsoNormal"> <b><i><span style="font-family: "Calibri","sans-serif";">Travail à faire</span></i></b><span style="font-family: "Calibri","sans-serif";"> :<b> </b><i>Compléter le tableau de répartition des charges indirectes.</i><b><o:p></o:p></b></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b><u><span style="font-family: "Calibri","sans-serif"; font-size: 14.0pt; mso-bidi-font-style: italic;">Exercice 4<o:p></o:p></span></u></b></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">L’entreprise MILPA vous communique les renseignements suivants pour le mois de juin :<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">-Centres auxiliaires : gestion de personnel, gestion des bâtiments, prestations connexes.<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">-Centres principaux : Atelier A, Atelier B, Atelier C<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">-Consommation de matières premières : Atelier A :12650, Atelier B :17070, Atelier C :17992<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">-Consommation de matières consommables : <o:p></o:p></span></div> <ul style="margin-top: 0cm;" type="disc"> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">gestion de personnel = 7014, gestion des bâtiments = 6153, prestations connexes = 9452<o:p></o:p></span></li> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Atelier A : 8510, Atelier B : 12750, Atelier C : 13294<o:p></o:p></span></li> </ul> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">-Main d’Ouvre Directe (MOD) : <o:p></o:p></span></div> <ul style="margin-top: 0cm;" type="disc"> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">gestion de personnel = 6956, gestion des bâtiments = 6065, prestations connexes = 6854<o:p></o:p></span></li> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Atelier A : 10300, Atelier B : 17600, Atelier C : 13600<o:p></o:p></span></li> </ul> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">-Charges diverses : <o:p></o:p></span></div> <ul style="margin-top: 0cm;" type="disc"> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">gestion de personnel = 21847, gestion des bâtiments = 22082, prestations connexes = 8598<o:p></o:p></span></li> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Atelier A : 33650, Atelier B : 33470, Atelier C : 28670<o:p></o:p></span></li> </ul> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">-Amortissements : prestations connexes = 6029, Atelier A : 6640, Atelier B : 8621, Atelier C : 6821<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">-la gestion de personnel est répartie à raison de 10% pour les bâtiments, 10% pour les prestations connexes et le reste entre les trois ateliers proportionnellement à la main d’œuvre directe de chacun d’eux.<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">-la gestion des bâtiments est répartie à raison de 30% l’atelier A, 40% pour l’atelier B et 30% pour l’atelier C. <o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">- les prestations connexes sont réparties à raison de 20% pour la gestion de personnel, 40% l’atelier A, 15% pour l’atelier B et 25% pour l’atelier C. <o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">-les unités d’œuvre sont de : la quantité en kg de matières premières achetées pour l’atelier A, le nombre d’heures de MOD pour l’atelier B, 14000 unités de produits finis pour l’atelier C<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><i><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Travail à faire</span></i></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;"> : <i>Présentez le tableau de répartition des charges indirectes. Calculez le coût de chaque centre ainsi que le coût de l’unité d’ouvre pour chaque centre principal<o:p></o:p></i></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b><u><span style="font-family: "Calibri","sans-serif"; font-size: 14.0pt; mso-bidi-font-style: italic;">Exercice 5<o:p></o:p></span></u></b></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Durant le mois de mars, une entreprise a fabriqué des chaises à base de bois et cuir. Le total des chaises fabriquées est de 800. La production d’une chaise se fait dans l’atelier de cuir et de menuiserie avant l’atelier de montage. <o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Les autres renseignements sont :  <o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Stock en début du mois<o:p></o:p></span></b></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">-bois 90 <span style="mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><!--[if gte vml 1]><v:shapetype id="_x0000_t75" coordsize="21600,21600" o:spt="75" o:preferrelative="t" path="m@4@5l@4@11@9@11@9@5xe" filled="f" stroked="f"> <v:stroke joinstyle="miter"/> <v:formulas> <v:f eqn="if lineDrawn pixelLineWidth 0"/> <v:f eqn="sum @0 1 0"/> <v:f eqn="sum 0 0 @1"/> <v:f eqn="prod @2 1 2"/> <v:f eqn="prod @3 21600 pixelWidth"/> <v:f eqn="prod @3 21600 pixelHeight"/> <v:f eqn="sum @0 0 1"/> <v:f eqn="prod @6 1 2"/> <v:f eqn="prod @7 21600 pixelWidth"/> <v:f eqn="sum @8 21600 0"/> <v:f eqn="prod @7 21600 pixelHeight"/> <v:f eqn="sum @10 21600 0"/> </v:formulas> <v:path o:extrusionok="f" gradientshapeok="t" o:connecttype="rect"/> <o:lock v:ext="edit" aspectratio="t"/> </v:shapetype><v:shape id="_x0000_i1025" type="#_x0000_t75" style='width:17.25pt; height:15.75pt' o:ole=""> <v:imagedata src="file:///C:\DOCUME~1\Mohamed\LOCALS~1\Temp\msohtmlclip1\01\clip_image001.wmz" o:title=""/> </v:shape><![endif]--><!--[if !vml]--><img height="21" src="file:///C:/DOCUME~1/Mohamed/LOCALS~1/Temp/msohtmlclip1/01/clip_image002.gif" v:shapes="_x0000_i1025" width="23" /><!--[endif]--></span><!--[if gte mso 9]><xml> <o:OLEObject Type="Embed" ProgID="Equation.3" ShapeID="_x0000_i1025" DrawAspect="Content" ObjectID="_1486144313"> </o:OLEObject> </xml><![endif]--> : valeur 540000 dh ;<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">-cuir 150 <span style="mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><!--[if gte vml 1]><v:shape id="_x0000_i1026" type="#_x0000_t75" style='width:17.25pt;height:15.75pt' o:ole=""> <v:imagedata src="file:///C:\DOCUME~1\Mohamed\LOCALS~1\Temp\msohtmlclip1\01\clip_image003.wmz" o:title=""/> </v:shape><![endif]--><!--[if !vml]--><img height="21" src="file:///C:/DOCUME~1/Mohamed/LOCALS~1/Temp/msohtmlclip1/01/clip_image004.gif" v:shapes="_x0000_i1026" width="23" /><!--[endif]--></span><!--[if gte mso 9]><xml> <o:OLEObject Type="Embed" ProgID="Equation.3" ShapeID="_x0000_i1026" DrawAspect="Content" ObjectID="_1486144314"> </o:OLEObject> </xml><![endif]--> : valeur 126000 dh ;<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">-nombre de chaises 450 : valeur 495000 dh ;<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Achats du mois<o:p></o:p></span></b></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">-bois 40 <span style="mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><!--[if gte vml 1]><v:shape id="_x0000_i1027" type="#_x0000_t75" style='width:17.25pt;height:15.75pt' o:ole=""> <v:imagedata src="file:///C:\DOCUME~1\Mohamed\LOCALS~1\Temp\msohtmlclip1\01\clip_image001.wmz" o:title=""/> </v:shape><![endif]--><!--[if !vml]--><img height="21" src="file:///C:/DOCUME~1/Mohamed/LOCALS~1/Temp/msohtmlclip1/01/clip_image002.gif" v:shapes="_x0000_i1027" width="23" /><!--[endif]--></span><!--[if gte mso 9]><xml> <o:OLEObject Type="Embed" ProgID="Equation.3" ShapeID="_x0000_i1027" DrawAspect="Content" ObjectID="_1486144315"> </o:OLEObject> </xml><![endif]--> : valeur 240000 dh <o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">-cuir 300 <span style="mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><!--[if gte vml 1]><v:shape id="_x0000_i1028" type="#_x0000_t75" style='width:17.25pt;height:15.75pt' o:ole=""> <v:imagedata src="file:///C:\DOCUME~1\Mohamed\LOCALS~1\Temp\msohtmlclip1\01\clip_image005.wmz" o:title=""/> </v:shape><![endif]--><!--[if !vml]--><img height="21" src="file:///C:/DOCUME~1/Mohamed/LOCALS~1/Temp/msohtmlclip1/01/clip_image004.gif" v:shapes="_x0000_i1028" width="23" /><!--[endif]--></span><!--[if gte mso 9]><xml> <o:OLEObject Type="Embed" ProgID="Equation.3" ShapeID="_x0000_i1028" DrawAspect="Content" ObjectID="_1486144316"> </o:OLEObject> </xml><![endif]--> : valeur 270000 dh <o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Pour la fabrication d’une chaise, on a besoin de :<o:p></o:p></span></b></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 131.4pt;" valign="top" width="175"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Bois <o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 126.0pt;" valign="top" width="168"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">0,15<span style="mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><!--[if gte vml 1]><v:shape id="_x0000_i1029" type="#_x0000_t75" style='width:17.25pt;height:15.75pt' o:ole=""> <v:imagedata src="file:///C:\DOCUME~1\Mohamed\LOCALS~1\Temp\msohtmlclip1\01\clip_image006.wmz" o:title=""/> </v:shape><![endif]--><!--[if !vml]--><img height="21" src="file:///C:/DOCUME~1/Mohamed/LOCALS~1/Temp/msohtmlclip1/01/clip_image002.gif" v:shapes="_x0000_i1029" width="23" /><!--[endif]--></span><!--[if gte mso 9]><xml> <o:OLEObject Type="Embed" ProgID="Equation.3" ShapeID="_x0000_i1029" DrawAspect="Content" ObjectID="_1486144317"> </o:OLEObject> </xml><![endif]--><o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 131.4pt;" valign="top" width="175"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Cuir<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 126.0pt;" valign="top" width="168"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">0,5 <span style="mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><!--[if gte vml 1]><v:shape id="_x0000_i1030" type="#_x0000_t75" style='width:17.25pt;height:15.75pt' o:ole=""> <v:imagedata src="file:///C:\DOCUME~1\Mohamed\LOCALS~1\Temp\msohtmlclip1\01\clip_image007.wmz" o:title=""/> </v:shape><![endif]--><!--[if !vml]--><img height="21" src="file:///C:/DOCUME~1/Mohamed/LOCALS~1/Temp/msohtmlclip1/01/clip_image004.gif" v:shapes="_x0000_i1030" width="23" /><!--[endif]--></span><!--[if gte mso 9]><xml> <o:OLEObject Type="Embed" ProgID="Equation.3" ShapeID="_x0000_i1030" DrawAspect="Content" ObjectID="_1486144318"> </o:OLEObject> </xml><![endif]--><o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 131.4pt;" valign="top" width="175"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Accessoires <o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 126.0pt;" valign="top" width="168"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">6 dh<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 131.4pt;" valign="top" width="175"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">MOD<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 126.0pt;" valign="top" width="168"><div class="MsoNormal"> <br /></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 131.4pt;" valign="top" width="175"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">  -Atelier de menuiserie<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 126.0pt;" valign="top" width="168"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">5 min<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 131.4pt;" valign="top" width="175"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">  -Atelier de cuir<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 126.0pt;" valign="top" width="168"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">6 min<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 131.4pt;" valign="top" width="175"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">  -Atelier de montage <o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 126.0pt;" valign="top" width="168"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">12 min<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Le taux horaire de <st1:personname productid="la MOD" w:st="on">la MOD</st1:personname> dans les ateliers est de 30 dh<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Tableau de répartition des charges indirectes <o:p></o:p></span></b></div> <div align="center"> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 18.45pt; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480; width: 514.25pt;"> <tbody> <tr> <td rowspan="2" style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 110.95pt;" valign="top" width="148"><div class="MsoNormal"> <span style="font-size: 8.0pt;">Charges indirectes<o:p></o:p></span></div> </td> <td rowspan="2" style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.3pt;" valign="top" width="68"><div class="MsoNormal"> <span style="font-size: 8.0pt;">Montant<o:p></o:p></span></div> </td> <td colspan="3" style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 164.0pt;" valign="top" width="219"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">Centres auxiliaires<o:p></o:p></span></div> </td> <td colspan="3" style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 188.0pt;" valign="top" width="251"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">Centres principaux<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.4pt;" valign="top" width="69"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">Entretien<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.25pt;" valign="top" width="79"><div class="MsoNormal"> <span style="font-size: 8.0pt;">Administration<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 53.35pt;" valign="top" width="71"><div class="MsoNormal"> <span style="font-size: 8.0pt;">Financement<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.35pt;" valign="top" width="99"><div class="MsoNormal"> <span style="font-size: 8.0pt;">Approvisionnement<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.35pt;" valign="top" width="70"><div class="MsoNormal"> <span style="font-size: 8.0pt;">Production<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 61.3pt;" valign="top" width="82"><div class="MsoNormal"> <span style="font-size: 8.0pt;">Distribution<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 110.95pt;" valign="top" width="148"><div class="MsoNormal"> <span style="font-size: 8.0pt;">Fournitures consommables<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 8.0pt;">Autres services externes<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 8.0pt;">Impôts et taxes<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 8.0pt;">Charges de personnel<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 8.0pt;">Autres charges d’exploitation<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 8.0pt;">Charges financières <o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 8.0pt;">Dotation aux amortissements <o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 8.0pt;">Charges supplétives<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.3pt;" valign="top" width="68"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">12000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">60000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">52000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">180000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">16000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">18000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.4pt;" valign="top" width="69"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">25%<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">30%<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">10%<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.25pt;" valign="top" width="79"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">10%<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">10%<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">30%<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">30%<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">10%<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 53.35pt;" valign="top" width="71"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">20%<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">40%<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">15%<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">50%<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">100%<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">15%<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">100%<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.35pt;" valign="top" width="99"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">20%<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">10%<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">20%<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">10%<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">10%<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.35pt;" valign="top" width="70"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">40%<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">10%<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">20%<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">60%<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 61.3pt;" valign="top" width="82"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">5%<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">20%<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">40%<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">15%<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">20%<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">5%<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 110.95pt;" valign="top" width="148"><div class="MsoNormal"> <span style="font-size: 8.0pt;">Totaux primaires<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.3pt;" valign="top" width="68"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.4pt;" valign="top" width="69"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.25pt;" valign="top" width="79"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 53.35pt;" valign="top" width="71"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.35pt;" valign="top" width="99"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.35pt;" valign="top" width="70"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 61.3pt;" valign="top" width="82"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 110.95pt;" valign="top" width="148"><div class="MsoNormal"> <span style="font-size: 8.0pt;">Répartition secondaire<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 8.0pt;">Entretien <o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 8.0pt;">Administration<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 8.0pt;">Financement<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.3pt;" valign="top" width="68"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.4pt;" valign="top" width="69"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.25pt;" valign="top" width="79"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">10%<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">5%<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 53.35pt;" valign="top" width="71"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">20%<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">10%<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.35pt;" valign="top" width="99"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">10%<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">20%<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">15%<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.35pt;" valign="top" width="70"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">20%<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">30%<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">50%<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 61.3pt;" valign="top" width="82"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">40%<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">40%<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">30%<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 110.95pt;" valign="top" width="148"><div class="MsoNormal"> <span style="font-size: 8.0pt;">Totaux secondaires<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.3pt;" valign="top" width="68"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.4pt;" valign="top" width="69"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.25pt;" valign="top" width="79"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 53.35pt;" valign="top" width="71"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.35pt;" valign="top" width="99"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.35pt;" valign="top" width="70"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 61.3pt;" valign="top" width="82"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 110.95pt;" valign="top" width="148"><div class="MsoNormal"> <span style="font-size: 8.0pt;">Unité d’œuvre / Taux de frais <o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.3pt;" valign="top" width="68"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.4pt;" valign="top" width="69"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.25pt;" valign="top" width="79"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 53.35pt;" valign="top" width="71"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.35pt;" valign="top" width="99"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">100 dh d’achat <o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.35pt;" valign="top" width="70"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">H  MOD montage<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 61.3pt;" valign="top" width="82"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">Chaise vendue<o:p></o:p></span></div> </td> </tr> </tbody></table> </div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Les charges supplétives sont constituées de la rémunération du capital de l’entreprise au taux de 6% l’an. Capital investi = 2600000 dh.<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">La dotation annuelle d’exploitation aux amortissements est de 480000 dh<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">La dotation annuelle d’exploitation aux amortissements est de 480000 dh<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Ventes du mois de mars</span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;"> : 1100 à 1650 dh l’une<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><i><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Travail à faire</span></i></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;"> : <o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">1) établir le tableau de répartition des charges indirectes <o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">2) déterminer le coût d’achat du bois et du cuir<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">3) déterminer le coût de production des chaises fabriquées<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">4) déterminer le coût de revient<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">5) déterminer le résultat<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Notons que la valorisation de sortie se fait avec la méthode CMUP de la période<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b><u><span style="font-family: "Calibri","sans-serif"; font-size: 14.0pt; mso-bidi-font-style: italic;">Exercice 6<o:p></o:p></span></u></b></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">L’entreprise JAM fabrique notamment de la confiture de fraise biologique qu’elle commercialise sous deux conditionnements : bocaux de <st1:metricconverter productid="500 g" w:st="on">500 g</st1:metricconverter> et bocaux de <st1:metricconverter productid="1 kg" w:st="on">1 kg</st1:metricconverter><o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Les fraises sont préparées et cuites dans l’atelier cuisson avant de passer dans l’atelier conditionnement<o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Trois matières premières (MP) sont utilisées : fraises, sucres et pectine <o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Le tableau de répartition des charges indirectes du mois du mai se présente ainsi :<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-layout-alt: fixed; mso-yfti-tbllook: 480;"> <tbody> <tr> <td colspan="2" style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.4pt;" valign="top" width="70"><div class="MsoNormal"> <br /></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.4pt;" valign="top" width="89"><div class="MsoNormal"> <span style="font-size: 9.0pt;">administration<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.55pt;" valign="top" width="57"><div class="MsoNormal"> <span style="font-size: 8.0pt;">Entretien<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.5pt;" valign="top" width="57"><div class="MsoNormal"> <span style="font-size: 9.0pt;">énergie<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 3.0cm;" valign="top" width="113"><div class="MsoNormal"> <span style="font-size: 9.0pt;">approvisionnement<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76"><div class="MsoNormal"> <span style="font-size: 9.0pt;">cuisson<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.15pt;" valign="top" width="86"><div class="MsoNormal"> <span style="font-size: 9.0pt;">conditionnement<o:p></o:p></span></div> </td> <td colspan="2" style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.65pt;" valign="top" width="73"><div class="MsoNormal"> <span style="font-size: 9.0pt;">distribution<o:p></o:p></span></div> </td> </tr> <tr> <td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 52.4pt;" valign="top" width="70"><div class="MsoNormal"> <span style="font-size: 9.0pt;">répartition primaire<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.4pt;" valign="top" width="89"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">73200<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.55pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">36180<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.5pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">85627<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 3.0cm;" valign="top" width="113"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">24468<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">192599<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.15pt;" valign="top" width="86"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">36495<o:p></o:p></span></div> </td> <td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.65pt;" valign="top" width="73"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">23802<o:p></o:p></span></div> </td> </tr> <tr> <td colspan="3" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 118.8pt;" valign="top" width="158"><div class="MsoNormal"> <span style="font-size: 9.0pt;">Administration</span><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;"><o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.55pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">10%<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.5pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">10%<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 3.0cm;" valign="top" width="113"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">20%<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">15%<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.15pt;" valign="top" width="86"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">15%<o:p></o:p></span></div> </td> <td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.65pt;" valign="top" width="73"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">30%<o:p></o:p></span></div> </td> </tr> <tr> <td colspan="3" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 118.8pt;" valign="top" width="158"><div class="MsoNormal"> <span style="font-size: 9.0pt;">Entretien<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.55pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.5pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">5%<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 3.0cm;" valign="top" width="113"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">20%<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">35%<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.15pt;" valign="top" width="86"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">25%<o:p></o:p></span></div> </td> <td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.65pt;" valign="top" width="73"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">15%<o:p></o:p></span></div> </td> </tr> <tr> <td colspan="3" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 118.8pt;" valign="top" width="158"><div class="MsoNormal"> <span style="font-size: 9.0pt;">Energie<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.55pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">10%<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.5pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 3.0cm;" valign="top" width="113"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">10%<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">60%<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.15pt;" valign="top" width="86"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">20%<o:p></o:p></span></div> </td> <td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.65pt;" valign="top" width="73"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.9pt;" valign="top" width="69"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Unités d’ouvre<o:p></o:p></span></div> </td> <td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.9pt;" valign="top" width="89"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.55pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 42.5pt;" valign="top" width="57"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 3.0cm;" valign="top" width="113"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">1 tonne MP<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">achetée<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76"><div align="center" class="MsoNormal" style="text-align: center;"> <st1:metricconverter productid="1 kg" w:st="on"><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">1 kg</span></st1:metricconverter><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;"> confiture obtenu<o:p></o:p></span></div> </td> <td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.45pt;" valign="top" width="86"><div align="center" class="MsoNormal" style="text-align: center;"> <st1:metricconverter productid="1 kg" w:st="on"><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">1 kg</span></st1:metricconverter><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;"> confiture obtenu<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.35pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">1 tonne confiture vendue<o:p></o:p></span></div> </td> </tr> <!--[if !supportMisalignedColumns]--> <tr height="0"> <td style="border: none;" width="69"></td> <td style="border: none;" width="1"></td> <td style="border: none;" width="89"></td> <td style="border: none;" width="57"></td> <td style="border: none;" width="57"></td> <td style="border: none;" width="113"></td> <td style="border: none;" width="76"></td> <td style="border: none;" width="92"></td> <td style="border: none;" width="0"></td> <td style="border: none;" width="72"></td> </tr> <!--[endif]--> </tbody></table> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><i><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Travail à faire : </span></i></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">A l’aide des renseignements fournis en annexe pour le mois de mai :<o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">1) présenter le tableau de répartition des charges indirectes en faisant ressortir les coûts d’unité d’ouvre. Donner les calculs justificatifs des prestations réciproques <o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">2) présenter sous forme de tableau : <o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">-le coût d’achat des matières premières<o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">-les coûts de production  des bocaux de <st1:metricconverter productid="1 kg" w:st="on">1 kg</st1:metricconverter> et 500g remplis<o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">-le coût de revient et le résultat analytique des bocaux de <st1:metricconverter productid="1 kg" w:st="on">1 kg</st1:metricconverter> et 500g remplis<o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <b><i><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Annexe<o:p></o:p></span></i></b></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Le coût de production est composé du coût de cuisson et du coût de conditionnement. <o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Pour les stocks, la méthode requise est celle du CMUP de la période<o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Stocks au premier mai<o:p></o:p></span></b></div> <ul style="margin-top: 0cm;" type="disc"> <li class="MsoNormal" style="mso-list: l1 level1 lfo7; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Fraise : 5,86 tonnes à 4000 dh/t<o:p></o:p></span></li> <li class="MsoNormal" style="mso-list: l1 level1 lfo7; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Sucre : <st1:metricconverter productid="124522 kg" w:st="on">124522 kg</st1:metricconverter> pour une valeur de 454510,52 dh<o:p></o:p></span></li> <li class="MsoNormal" style="mso-list: l1 level1 lfo7; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Pectine : 8,125 tonnes à 1600 dh/t<o:p></o:p></span></li> <li class="MsoNormal" style="mso-list: l1 level1 lfo7; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Bocaux vides de 500 g : 248512 unités à 0,46 dh par unités<o:p></o:p></span></li> <li class="MsoNormal" style="mso-list: l1 level1 lfo7; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Bocaux vides de 1 kg : 112204  unités à 0,52 dh par unités<o:p></o:p></span></li> <li class="MsoNormal" style="mso-list: l1 level1 lfo7; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Bocaux pleins de 500 g : 60300 unités pour une valeur de 278522 dh<o:p></o:p></span></li> <li class="MsoNormal" style="mso-list: l1 level1 lfo7; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Bocaux pleins de 1 kg : 24280 unités pour une valeur de 203992 dh<o:p></o:p></span></li> <li class="MsoNormal" style="mso-list: l1 level1 lfo7; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Emballages perdus : 32077 dh (cartons d’expédition) <o:p></o:p></span></li> </ul> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Achats du mois de mai<o:p></o:p></span></b></div> <ul style="margin-top: 0cm;" type="disc"> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Fraise : <o:p></o:p></span></li> </ul> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">            Le 3 mai 60 tonnes, soit 230026 dh<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">            Le 27 mai 50 tonnes, soit 181420 dh<o:p></o:p></span></div> <ul style="margin-top: 0cm;" type="disc"> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Sucre : 80 tonnes : soit 269080 dh<o:p></o:p></span></li> </ul> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Consommation de matières premières (MP) en mai<o:p></o:p></span></b></div> <ul style="margin-top: 0cm;" type="disc"> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Fraise : <o:p></o:p></span></li> </ul> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">            Le 4 mai :  49, 32 tonnes<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">            Le 28 mai : 30,54 tonnes<o:p></o:p></span></div> <ul style="margin-top: 0cm;" type="disc"> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Sucre : <st1:metricconverter productid="620 g" w:st="on">620 g</st1:metricconverter> de sucre par kg de confiture obtenu<o:p></o:p></span></li> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Pectine :<o:p></o:p></span></li> </ul> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">            <st1:metricconverter productid="25 g" w:st="on">25 g</st1:metricconverter> par bocal de <st1:metricconverter productid="500 g" w:st="on">500 g</st1:metricconverter> obtenu<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">            <st1:metricconverter productid="50 g" w:st="on">50 g</st1:metricconverter> par bocal de1 kg obtenu<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Fabrication du mois de mai (bocaux conditionnés) <o:p></o:p></span></b></div> <ul style="margin-top: 0cm;" type="disc"> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">169480 bocaux de <st1:metricconverter productid="500 g" w:st="on">500 g</st1:metricconverter><o:p></o:p></span></li> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">48360 bocaux de <st1:metricconverter productid="1 kg" w:st="on">1 kg</st1:metricconverter><o:p></o:p></span></li> </ul> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Ventes du mois de mai<o:p></o:p></span></b></div> <ul style="margin-top: 0cm;" type="disc"> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">102470 bocaux de <st1:metricconverter productid="500 g" w:st="on">500 g</st1:metricconverter> à 7,60 dh<o:p></o:p></span></li> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">38300 bocaux de <st1:metricconverter productid="1 kg" w:st="on">1 kg</st1:metricconverter> à 11,20 dh<o:p></o:p></span></li> </ul> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Autres renseignements <o:p></o:p></span></b></div> <ul style="margin-top: 0cm;" type="disc"> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Charges directes d’ approvisionnement des fraises : 3503 dh <o:p></o:p></span></li> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">MOD de production : 181654, 68 dh<o:p></o:p></span></li> </ul> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">            Dont bocaux de 500 g : 134126,47 dh<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">            Dont bocaux de 1 kg : 47528,21 dh<o:p></o:p></span></div> <ul style="margin-top: 0cm;" type="disc"> <li class="MsoNormal" style="mso-list: l1 level1 lfo7; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Emballages consommés (cartons d’expédition) : 14077<o:p></o:p></span></li> </ul> <div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify;"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Dont bocaux de 500g : 10247 dh<o:p></o:p></span></div> <div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify;"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Dont bocaux de 1 kg : 3830 dh<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b><u><span style="font-family: "Calibri","sans-serif"; font-size: 14.0pt; mso-bidi-font-style: italic;">Exercice 7</span></u></b><span style="font-family: "Calibri","sans-serif"; font-size: 14.0pt; mso-bidi-font-style: italic;"><o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">-L’entreprise P’TIT LOU utilise pour la confection des chemisiers :<o:p></o:p></span></div> <ul style="margin-top: 0cm;" type="disc"> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Du tissu <o:p></o:p></span></li> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Des boutons <o:p></o:p></span></li> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">De la dentelle<o:p></o:p></span></li> </ul> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">-Un chemisier comprend : <o:p></o:p></span></div> <ul style="margin-top: 0cm;" type="disc"> <li class="MsoNormal"><st1:metricconverter productid="0,80 m2" w:st="on"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">0,80 m2</span></st1:metricconverter><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;"> de tissu <o:p></o:p></span></li> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">4 boutons<o:p></o:p></span></li> <li class="MsoNormal"><st1:metricconverter productid="0,30 m" w:st="on"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">0,30 m</span></st1:metricconverter><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;"> de dentelle<o:p></o:p></span></li> </ul> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">-La dentelle se présente par bonde de <st1:metricconverter productid="25 m" w:st="on">25 m</st1:metricconverter> <o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">-Les boutons sont vendus par boite de 100<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">-Le tissu est livré par rouleaux de 100 m2<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">-La pose de la dentelle et des boutons est assurée par le centre assemblage finition <o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Stocks initiaux<o:p></o:p></span></b></div> <ul style="margin-top: 0cm;" type="disc"> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">1200 chemisiers ; prix total 49800 dh<o:p></o:p></span></li> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">10 rouleaux à 17,80 dh le m2<o:p></o:p></span></li> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">50 bondes de dentelle à 98 dh la bonde<o:p></o:p></span></li> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">80 boite de boutons à 19,20 dh la boite<o:p></o:p></span></li> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Encours de confection : 32400 dh<o:p></o:p></span></li> </ul> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Les achats<o:p></o:p></span></b></div> <ul style="margin-top: 0cm;" type="disc"> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">72 rouleaux à 12,5 dh le m2<o:p></o:p></span></li> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">100 bondes de dentelle à 100 dh la bonde<o:p></o:p></span></li> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">300 boites de boutons à 20 dh la boite<o:p></o:p></span></li> </ul> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Productions : </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">8500 chemisiers <b><o:p></o:p></b></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Charges directes<o:p></o:p></span></b></div> <ul style="margin-top: 0cm;" type="disc"> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Coupe : 400 h de MOD à 48 dh de l’heure<o:p></o:p></span></li> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Assemblage : 900 h de MOD à 52 dh de l’heure<o:p></o:p></span></li> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Distribution : 220 h de MOD à 65 dh de l’heure<o:p></o:p></span></li> </ul> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Encours de confection au 30 juin</span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;"> : 20250 dh<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Les ventes : </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">6350 chemisiers à 62 dh pièce<b><o:p></o:p></b></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Données au 30 juin<o:p></o:p></span></b></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">-A cette date, l’entreprise a effectué l’inventaire physique des stocks, il possède : <o:p></o:p></span></div> <ul style="margin-top: 0cm;" type="disc"> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">14 rouleaux de tissus<o:p></o:p></span></li> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">39 boites de boutons<o:p></o:p></span></li> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">3320 chemisiers<o:p></o:p></span></li> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">47 bondes de dentelles<o:p></o:p></span></li> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">20250 dh d’encours final<o:p></o:p></span></li> </ul> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">-D’autre part les charges indirectes ont été calculées en tenant compte des éléments suivants :<o:p></o:p></span></div> <ul style="margin-top: 0cm;" type="disc"> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Charges supplétives : 4000 dh<o:p></o:p></span></li> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Dotations aux amortissements non incorporables : 2200 dh<o:p></o:p></span></li> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Charges exceptionnelles 1300 dh<o:p></o:p></span></li> </ul> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><i><u><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Travail à faire</span></u></i></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;"> : <o:p></o:p></span></div> <div class="MsoNormal"> <i><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">1) calculez par la méthode des coûts complets : le coût de production, de distribution et de revient des chemisiers pour le mois de juin<o:p></o:p></span></i></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <i><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">La méthode de valorisation des sorties de stocks est celle du coût unitaire moyen pondéré fin de période <o:p></o:p></span></i></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><i><u><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Annexe</span></u></i></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;"> : <i><u>Tableau de répartition des charges indirectes<o:p></o:p></u></i></span></div> <div class="MsoNormal"> <br /></div> <div align="center"> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: -64.9pt; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480; width: 443.0pt;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 101.05pt;" valign="top" width="135"><div class="MsoNormal"> <br /></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 3.0cm;" valign="top" width="113"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">Approvisionnement<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.95pt;" valign="top" width="104"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">Coupe<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 3.0cm;" valign="top" width="113"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">Assemblage finition<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 93.9pt;" valign="top" width="125"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">Distribution<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 101.05pt;" valign="top" width="135"><div class="MsoNormal"> <span style="font-size: 9.0pt;">Totaux secondaires<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 3.0cm;" valign="top" width="113"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">51586,80<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.95pt;" valign="top" width="104"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">74029,70<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 3.0cm;" valign="top" width="113"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">63178,40<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 93.9pt;" valign="top" width="125"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">54005,10<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 101.05pt;" valign="top" width="135"><div class="MsoNormal"> <span style="font-size: 9.0pt;">Unité d’œuvre<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 9.0pt;">Nombre d’unité d’ouvre <o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 9.0pt;">Coût de l’unité d’ouvre<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 3.0cm;" valign="top" width="113"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">m2 de tissu acheté<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">7200<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">7,16<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.95pt;" valign="top" width="104"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">pièces coupées<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">34000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">2,18<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 3.0cm;" valign="top" width="113"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">Chemisiers montés<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">8500<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">7,43<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 93.9pt;" valign="top" width="125"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">100 dh CA HT<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">3937<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">13,72<o:p></o:p></span></div> </td> </tr> </tbody></table> </div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <i><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">2) calculer le résultat analytique des chemisiers<o:p></o:p></span></i></div> <div class="MsoNormal"> <i><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">3) déterminer le résultat de la comptabilité générale <o:p></o:p></span></i></div> <div class="MsoNormal"> <i><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">4) procéder au rapprochement de <st1:personname productid="la CA" w:st="on">la CA</st1:personname> et de <st1:personname productid="la CG" w:st="on">la CG</st1:personname> pour vérifier la concordance des résultats<o:p></o:p></span></i></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b><u><span style="font-family: "Calibri","sans-serif"; font-size: 14.0pt; mso-bidi-font-style: italic;">Exercice 8</span></u></b><span style="font-family: "Calibri","sans-serif"; font-size: 14.0pt; mso-bidi-font-style: italic;"><o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Soit un centre d’analyse de production dont les frais fixes s’élèvent à 100.<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Le prix de vente du produit généré par ce centre est de 300<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Les heures de travail correspondant à l’activité normale sont estimées à 100 heures<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><i>Travail à faire :<o:p></o:p></i></b></div> <div class="MsoNormal"> <i>Sous les deux hypothèses d’activité réelle :<o:p></o:p></i></div> <div class="MsoNormal"> <i>-H1 : pour 80 h, les frais variables de centre s’élèvent à 120<o:p></o:p></i></div> <div class="MsoNormal"> <i>-H2 : pour 110 h, les frais variables de centre s’élèvent à 165<o:p></o:p></i></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <i>1) déterminer le résultat analytique par la méthode de coûts complets<o:p></o:p></i></div> <div class="MsoNormal"> <i>2) déterminer le résultat analytique par la méthode de l’imputation rationnelle<o:p></o:p></i></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b><u><span style="font-family: "Calibri","sans-serif"; font-size: 14.0pt; mso-bidi-font-style: italic;">Exercice 9</span></u></b><span style="font-family: "Calibri","sans-serif"; font-size: 14.0pt; mso-bidi-font-style: italic;"><o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Une entreprise sans stock initial travail sur une commande en transformant une matière première.<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Elle a acheté 100 tonnes de matière première au prix unitaire 1000 dh<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Les charges directes du premier mois sont : <o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">-la force motrice des ateliers : 5000 dh<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">-<st1:personname productid="la MOD" w:st="on">la MOD</st1:personname> de production : 20000 dh pour 400 h MOD<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Les charges indirectes sont réparties entre les centres d’analyse comme suit :<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480; width: 410.4pt;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 122.4pt;" valign="top" width="163"><div class="MsoNormal"> <br /></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 73.6pt;" valign="top" width="98"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Administration<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 73.55pt;" valign="top" width="98"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Achats<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 68.85pt;" valign="top" width="92"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Production<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Ventes<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 122.4pt;" valign="top" width="163"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Totaux<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 73.6pt;" valign="top" width="98"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">10000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 73.55pt;" valign="top" width="98"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">5000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 68.85pt;" valign="top" width="92"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">50000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">20000<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 122.4pt;" valign="top" width="163"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Charges fixes<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Charges variables<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 73.6pt;" valign="top" width="98"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">10000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">0<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 73.55pt;" valign="top" width="98"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">2000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">3000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 68.85pt;" valign="top" width="92"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">40000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">10000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">10000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">10000<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 122.4pt;" valign="top" width="163"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">UO<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 73.6pt;" valign="top" width="98"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">-<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 73.55pt;" valign="top" width="98"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">1 tonne achetée<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 68.85pt;" valign="top" width="92"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">h MOD<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">100 dh de CA<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 122.4pt;" valign="top" width="163"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">CIR<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 73.6pt;" valign="top" width="98"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">1<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 73.55pt;" valign="top" width="98"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">1<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 68.85pt;" valign="top" width="92"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">0,9<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">1,2<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 122.4pt;" valign="top" width="163"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Répartition administration<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 73.6pt;" valign="top" width="98"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">-<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 73.55pt;" valign="top" width="98"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">10%<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 68.85pt;" valign="top" width="92"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">60%<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">30%<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Au cours du premier mois, les ateliers ont travaillé sur les commandes suivantes :<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.5pt;" valign="top" width="205"><div class="MsoNormal"> <br /></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 103.9pt;" valign="top" width="139"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Commande 1<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 90.0pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Commande 2<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.5pt;" valign="top" width="205"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Matière première utilisée<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 103.9pt;" valign="top" width="139"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">70 tonnes<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 90.0pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">20 tones<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.5pt;" valign="top" width="205"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">MOD<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 103.9pt;" valign="top" width="139"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">300 h<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 90.0pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">100 h<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.5pt;" valign="top" width="205"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Force motrice<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 103.9pt;" valign="top" width="139"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">3000 dh<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 90.0pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">2000 dh<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.5pt;" valign="top" width="205"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Avancement des commandes<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 103.9pt;" valign="top" width="139"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Terminé et livré<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 90.0pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">En cours<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.5pt;" valign="top" width="205"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Facturation<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 103.9pt;" valign="top" width="139"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">160000 dh<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 90.0pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Non facturée<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><i><u><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Travail à faire</span></u></i></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;"> : <i>Déterminer les différents coûts et le résultat sur la commande 1 en utilisant la méthode de l’imputation rationnelle<o:p></o:p></i></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b><u><span style="font-family: "Calibri","sans-serif"; font-size: 14.0pt; mso-bidi-font-style: italic;">Exercice 10</span></u></b><span style="font-family: "Calibri","sans-serif"; font-size: 14.0pt; mso-bidi-font-style: italic;"><o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Soit pour une entreprise commerciale :<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">-taux de marge sur coût d’achat (Taux MCA) = 30%<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">-coût variable de distribution (CVD) = 20% de CA<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">-coût fixe (CF)= 50 000<o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <b><u><span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Remarque</span></u></b><span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">: la <b>marge</b> est la différence entre le prix de vente et un coût partiel ; on obtient de multiples marges qui se définissent par référence au coût partiel qui a permis leur calcul. <i>Exemple :</i> par rapport à un coût d’achat, à un coût variable, à un coût direct nous obtiendrons respectivement, marge sur coût d’achat, marge  sur coût variable, marge sur coût direct.<o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal"> <b><i><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Travail à faire <o:p></o:p></span></i></b></div> <div class="MsoNormal"> <i><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">1) déterminer le montant des ventes correspondant au seuil de rentabilité <o:p></o:p></span></i></div> <div class="MsoNormal"> <i><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">2) le coût fixe diminue de 10000, quelle est la variation correspondante du seuil de rentabilité<o:p></o:p></span></i></div> <div class="MsoNormal"> <i><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">3) le coût variable baisse de 10% (par rapport au chiffre d’affaire) quel est le montant des ventes permettant de réaliser un bénéfice de 8000 ?<o:p></o:p></span></i></div> <div class="MsoNormal"> <i><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">4) on suppose que les ventes augmentent :<o:p></o:p></span></i></div> <ul style="margin-top: 0cm;" type="disc"> <li class="MsoNormal"><i><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">H1 : CA = 800000 alors CF= 90000<o:p></o:p></span></i></li> <li class="MsoNormal"><i><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">H2 : CA = 1000000 alors CF= 120000<o:p></o:p></span></i></li> </ul> <div class="MsoNormal"> <i><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">4.a) déterminer les résultats obtenus pour ces niveaux de ventes<o:p></o:p></span></i></div> <div class="MsoNormal"> <i><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">4.b) quelle est la nouvelle valeur du coût d’achat permettant d’obtenir un résultat nul pour ces niveaux de ventes <o:p></o:p></span></i></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b><u><span style="font-family: "Calibri","sans-serif"; font-size: 14.0pt; mso-bidi-font-style: italic;">Exercice 11</span></u></b><span style="font-family: "Calibri","sans-serif"; font-size: 14.0pt; mso-bidi-font-style: italic;"><o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">A partir des documents comptables d’une entreprise commerciale, on extrait les informations suivantes, et ce au 31/12/N<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 176.4pt;" valign="top" width="235"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Nom du compte<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Montant<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 176.4pt;" valign="top" width="235"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Stock initial de marchandises<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">31300<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 176.4pt;" valign="top" width="235"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Stock final de marchandises<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">18000<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 176.4pt;" valign="top" width="235"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Achats de marchandises<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">645000<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 176.4pt;" valign="top" width="235"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">RRR obtenus sur achat de marchandises<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">32250<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 176.4pt;" valign="top" width="235"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Charges variables d’approvisionnement<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">40300<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 176.4pt;" valign="top" width="235"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Charges variables de distribution<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">67900<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 176.4pt;" valign="top" width="235"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Vente de marchandises<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">1320700<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 176.4pt;" valign="top" width="235"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">RRR accordés sur ventes <o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">66035<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 176.4pt;" valign="top" width="235"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Charges fixes<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">240000<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><i><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Travail à faire<o:p></o:p></span></i></b></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">1) Etablir le compte de résultat différentiel<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">2) Déterminer le seuil de rentabilité ainsi que sa date d’obtention en supposant que les ventes du premier trimestre représentent le 1/5 des ventes annuelles et que les ventes sont réparties régulièrement dans les mois des autres trimestres <o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b><u><span style="font-family: "Calibri","sans-serif"; font-size: 14.0pt; mso-bidi-font-style: italic;">Exercice 12</span></u></b><span style="font-family: "Calibri","sans-serif"; font-size: 14.0pt; mso-bidi-font-style: italic;"><o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Soit une entreprise caractérisée par les coûts et les recettes suivantes : <o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 4.0cm;" valign="top" width="151"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Nombre d’unités produites<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 90.0pt;" valign="top" width="120"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Charges variables<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.9pt;" valign="top" width="97"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Charges fixes<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.1pt;" valign="top" width="83"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Coût total<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 78.3pt;" valign="top" width="104"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Recette totale<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 4.0cm;" valign="top" width="151"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">10<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 90.0pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">3,6<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.9pt;" valign="top" width="97"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">2<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.1pt;" valign="top" width="83"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">5,6<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 78.3pt;" valign="top" width="104"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">6,8<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 4.0cm;" valign="top" width="151"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">20<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 90.0pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">8<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.9pt;" valign="top" width="97"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">2<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.1pt;" valign="top" width="83"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">10<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 78.3pt;" valign="top" width="104"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">13,3<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 4.0cm;" valign="top" width="151"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">30<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 90.0pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">13<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.9pt;" valign="top" width="97"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">2<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.1pt;" valign="top" width="83"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">15<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 78.3pt;" valign="top" width="104"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">19,6<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 4.0cm;" valign="top" width="151"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">40<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 90.0pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">19<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.9pt;" valign="top" width="97"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">2<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.1pt;" valign="top" width="83"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">21<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 78.3pt;" valign="top" width="104"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">25,6<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 4.0cm;" valign="top" width="151"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">50<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 90.0pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">24<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.9pt;" valign="top" width="97"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">4<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.1pt;" valign="top" width="83"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">28<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 78.3pt;" valign="top" width="104"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">31,6<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 4.0cm;" valign="top" width="151"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">60<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 90.0pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">31,2<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.9pt;" valign="top" width="97"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">4<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.1pt;" valign="top" width="83"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">35,2<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 78.3pt;" valign="top" width="104"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">37,4<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><i><u><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Travail à faire</span></u></i></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;"> : <i>Présenter un tableau faisant apparaître le coût total, le coût total moyen, le coût marginal, la recette totale, la recette totale moyenne, la recette marginale, le profit total et le profit marginal<o:p></o:p></i></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b><u><span style="font-family: "Calibri","sans-serif"; font-size: 14.0pt; mso-bidi-font-style: italic;">Exercice 13</span></u></b><span style="font-family: "Calibri","sans-serif"; font-size: 14.0pt; mso-bidi-font-style: italic;"><o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">L’entreprise VENTIL fabrique des ventilateurs par série de 100 unités. Le prix de vente unitaire est de 600 dh. <o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Le coût global pour la producion de 700 ventilateurs est constitué comme suite :<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">-matière première : 86300 dh<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">-autres charges opérationnelles de production : 100700 dh<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">-charges opérationnelles de distribution : 63000 dh<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">-charges fixes 95400 dh<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Quand la production passe à 800 ventilateurs, les charges fixes ne varient pas, mais les charges opérationnelles de production et de distribution augmentent de 15% par rapport à ce qu’elles ont été pour la production de 700 ventilateurs et ce du fait de l’augmentation des heures supplémentaires et de l’entretien des machines.<o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Quand la production passe à 900 ventilateurs, les charges de structure augmentent de 35% et ce en raison de l’amortissement des machines. Quant aux charges opérationnelles, elles augmentent de façons proportionnelles au montant atteint lors de la production de 700 ventilateurs.<o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">L’augmentation du niveau d’activité entraîne une augmentation des matières premières de 10%<o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <b><i><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Travail à faire <o:p></o:p></span></i></b></div> <div class="MsoNormal" style="text-align: justify;"> <i><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">1) déterminer pour chaque niveau d’activité :<o:p></o:p></span></i></div> <ul style="margin-top: 0cm;" type="disc"> <li class="MsoNormal" style="mso-list: l7 level1 lfo20; tab-stops: list 36.0pt; text-align: justify;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Le coût de revient total<o:p></o:p></span></i></li> <li class="MsoNormal" style="mso-list: l7 level1 lfo20; tab-stops: list 36.0pt; text-align: justify;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Le coût de revient unitaire (coût moyen)<o:p></o:p></span></i></li> <li class="MsoNormal" style="mso-list: l7 level1 lfo20; tab-stops: list 36.0pt; text-align: justify;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Coût marginal d’une série additive<o:p></o:p></span></i></li> <li class="MsoNormal" style="mso-list: l7 level1 lfo20; tab-stops: list 36.0pt; text-align: justify;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Coût marginal d’une unité additive<o:p></o:p></span></i></li> </ul> <div class="MsoNormal" style="text-align: justify;"> <i><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">2) sachant que l’entreprise reçoit un bon de commande de 200 ventilateurs (en plus de sa production qui est de 700) au prix unitaire de vente égal à 600 dh, est-ce que le responsable de l’entreprise a intérêt à accepter cette commande additive ou la refuser ?<o:p></o:p></span></i></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b><u><span style="font-family: "Calibri","sans-serif"; font-size: 14.0pt; mso-bidi-font-style: italic;">Corrigé 1<o:p></o:p></span></u></b></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; mso-bidi-font-style: italic;">Charges de la comptabilité analytique<b>=</b> Charges de la comptabilité générale <o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; mso-bidi-font-style: italic;">                                                                     - Charges non incorporables <b><o:p></o:p></b></span></div> <div class="MsoNormal" style="tab-stops: 170.25pt 184.5pt 191.25pt; text-align: justify;"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; mso-bidi-font-style: italic;">                                                                            </span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; mso-bidi-font-style: italic;">+ Charges supplétives <o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; mso-bidi-font-style: italic;">Charges non incorporables = charges non courantes (140000)<o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; mso-bidi-font-style: italic;">                                                  + charges d’exploitations non incorporables (26500)<b><o:p></o:p></b></span></div> <div class="MsoNormal" style="tab-stops: 119.25pt 127.5pt 133.5pt; text-align: justify;"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; mso-bidi-font-style: italic;">                                                       =</span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; mso-bidi-font-style: italic;">166500<b><o:p></o:p></b></span></div> <div class="MsoNormal" style="tab-stops: 127.5pt; text-align: justify;"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; mso-bidi-font-style: italic;">                                                         <o:p></o:p></span></b></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; mso-bidi-font-style: italic;">Charges supplétives   = rémunération du travail de l’exploitant  (30500)<b><o:p></o:p></b></span></div> <div class="MsoNormal" style="tab-stops: 95.25pt 103.5pt; text-align: justify;"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; mso-bidi-font-style: italic;">                                           =</span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; mso-bidi-font-style: italic;"> rémunération des capitaux propres (1000000*12%=120000)<b><o:p></o:p></b></span></div> <div class="MsoNormal" style="tab-stops: 95.25pt; text-align: justify;"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; mso-bidi-font-style: italic;">                                           =</span></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; mso-bidi-font-style: italic;"> 150500<b><o:p></o:p></b></span></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; mso-bidi-font-style: italic;">Charges de la comptabilité analytique<b>=</b>6750000-166500+150500 = 6734000<b><o:p></o:p></b></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b><u><span style="font-family: "Calibri","sans-serif"; font-size: 14.0pt; mso-bidi-font-style: italic;">Corrigé 2<o:p></o:p></span></u></b></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin-left: 2.75pt; mso-padding-alt: 0cm 3.5pt 0cm 3.5pt; width: 486.75pt;"> <tbody> <tr style="height: 13.5pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td rowspan="2" style="border-bottom: solid black 1.0pt; border: solid windowtext 1.0pt; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 117.75pt;" valign="top" width="157"><div class="MsoNormal"> <span style="font-size: 9.0pt;">Charges indirectes<o:p></o:p></span></div> </td> <td rowspan="2" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: solid windowtext 1.0pt; height: 13.5pt; mso-border-left-alt: solid windowtext 1.0pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div class="MsoNormal"> <span style="font-size: 9.0pt;">Montant<o:p></o:p></span></div> </td> <td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: solid windowtext 1.0pt; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 117.0pt;" valign="top" width="156"><div class="MsoNormal"> <span style="font-size: 9.0pt;">Centres auxiliaires<o:p></o:p></span></div> </td> <td colspan="3" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: solid windowtext 1.0pt; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 189.0pt;" valign="top" width="252"><div class="MsoNormal"> <span style="font-size: 9.0pt;">Centres principaux<o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 1;"> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 54.0pt;" valign="top" width="72"><div class="MsoNormal"> <span style="font-size: 9.0pt;">Entretien<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div class="MsoNormal"> <span style="font-size: 9.0pt;">Transport<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div class="MsoNormal"> <span style="font-size: 9.0pt;">Atelier 1<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div class="MsoNormal"> <span style="font-size: 9.0pt;">Atelier 2<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div class="MsoNormal"> <span style="font-size: 9.0pt;">Distribution<o:p></o:p></span></div> </td> </tr> <tr style="height: 14.25pt; mso-yfti-irow: 2;"> <td style="border-top: none; border: solid windowtext 1.0pt; height: 14.25pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 117.75pt;" valign="top" width="157"><div class="MsoNormal"> <span style="font-size: 9.0pt;">Totaux de la répartition 1^ère<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.25pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">4 983 000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.25pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">25000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.25pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">474 000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.25pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">1497500<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.25pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">993400<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.25pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">1993100<o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 3;"> <td style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.75pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 117.75pt;" valign="top" width="157"><div class="MsoNormal"> <span style="font-size: 9.0pt;">Répartition secondaire.<o:p></o:p></span></div> </td> <td rowspan="3" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.75pt; mso-border-left-alt: solid windowtext 1.0pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-right: solid windowtext 1.0pt; border: none; height: 12.75pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-right: solid windowtext 1.0pt; border: none; height: 12.75pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-right: solid windowtext 1.0pt; border: none; height: 12.75pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-right: solid windowtext 1.0pt; border: none; height: 12.75pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-right: solid windowtext 1.0pt; border: none; height: 12.75pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 4;"> <td style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.75pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 117.75pt;" valign="top" width="157"><div class="MsoNormal"> <span style="font-size: 9.0pt;">Entretien<o:p></o:p></span></div> </td> <td style="border-right: solid windowtext 1.0pt; border: none; height: 12.75pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">-55316<o:p></o:p></span></div> </td> <td style="border-right: solid windowtext 1.0pt; border: none; height: 12.75pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">11063<o:p></o:p></span></div> </td> <td style="border-right: solid windowtext 1.0pt; border: none; height: 12.75pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">13829<o:p></o:p></span></div> </td> <td style="border-right: solid windowtext 1.0pt; border: none; height: 12.75pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">22127<o:p></o:p></span></div> </td> <td style="border-right: solid windowtext 1.0pt; border: none; height: 12.75pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">8297<o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 5;"> <td style="border-top: none; border: solid windowtext 1.0pt; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 117.75pt;" valign="top" width="157"><div class="MsoNormal"> <span style="font-size: 9.0pt;">Transport<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">30316<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">-485063<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">42443<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">58208<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">354096<o:p></o:p></span></div> </td> </tr> <tr style="height: 14.25pt; mso-yfti-irow: 6;"> <td style="border-top: none; border: solid windowtext 1.0pt; height: 14.25pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 117.75pt;" valign="top" width="157"><div class="MsoNormal"> <span style="font-size: 9.0pt;">Totaux de la répartition 2^ère<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.25pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.25pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">0<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.25pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">0<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.25pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">1 553 772<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.25pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">1 073 734<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.25pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">2 355 494<o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 7;"> <td style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.75pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 117.75pt;" valign="top" width="157"><div class="MsoNormal"> <span style="font-size: 9.0pt;">Nature de l’U.O.<o:p></o:p></span></div> </td> <td rowspan="3" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.75pt; mso-border-left-alt: solid windowtext 1.0pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td rowspan="3" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.75pt; mso-border-left-alt: solid windowtext 1.0pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td rowspan="3" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.75pt; mso-border-left-alt: solid windowtext 1.0pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-right: solid windowtext 1.0pt; border: none; height: 12.75pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">Kg produit<o:p></o:p></span></div> </td> <td style="border-right: solid windowtext 1.0pt; border: none; height: 12.75pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">Kg produit<o:p></o:p></span></div> </td> <td style="border-right: solid windowtext 1.0pt; border: none; height: 12.75pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">Produit vendu<o:p></o:p></span></div> </td> </tr> <tr style="height: 12.75pt; mso-yfti-irow: 8;"> <td style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.75pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 117.75pt;" valign="top" width="157"><div class="MsoNormal"> <span style="font-size: 9.0pt;">Nombre d’U.O<o:p></o:p></span></div> </td> <td style="border-right: solid windowtext 1.0pt; border: none; height: 12.75pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">4000<o:p></o:p></span></div> </td> <td style="border-right: solid windowtext 1.0pt; border: none; height: 12.75pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">3500<o:p></o:p></span></div> </td> <td style="border-right: solid windowtext 1.0pt; border: none; height: 12.75pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">8000<o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 9; mso-yfti-lastrow: yes;"> <td style="border-top: none; border: solid windowtext 1.0pt; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 117.75pt;" valign="top" width="157"><div class="MsoNormal"> <span style="font-size: 9.0pt;">Coût de l’U.O.<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Arial","sans-serif"; font-size: 9.0pt;">388,44<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Arial","sans-serif"; font-size: 9.0pt;">306,78<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Arial","sans-serif"; font-size: 9.0pt;">294,44<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <i><u><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Le total des charges de la comptabilité analytique<o:p></o:p></span></u></i></div> <ul style="margin-top: 0cm;" type="disc"> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; mso-bidi-font-style: italic;">Le total des charges de la comptabilité analytique est :</span><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;"> <o:p></o:p></span></li> </ul> <div class="MsoNormal" style="margin-left: 36.0pt;"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">4984000-250000+(23880000*10%*(1/12))= 4983000<o:p></o:p></span></div> <ul style="margin-top: 0cm;" type="disc"> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Les charges de transport = 4983000 – 25000 – 1497500 – 993400 – 1993100<o:p></o:p></span></li> </ul> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <i><u><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">La répartition secondaire des charges<o:p></o:p></span></u></i></div> <div class="MsoBodyText2" style="text-align: justify;"> <span lang="X-NONE" style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Il faut commencer par déterminer les charges totales de l’entretien (X) et de transport (Y):<o:p></o:p></span></div> <div class="MsoBodyText2" style="text-align: justify;"> <span lang="X-NONE" style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Pour l’entretien, X = 25000 +  6,25%Y          (1)<o:p></o:p></span></div> <div class="MsoBodyText2" style="text-align: justify;"> <span lang="X-NONE" style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Pour le transport, Y= 474000 + 20%X         (2)<o:p></o:p></span></div> <div class="MsoBodyText2" style="text-align: justify;"> <span lang="X-NONE" style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Il faut donc résoudre ce système d’équation pour trouver les vaeurs de X et Y<o:p></o:p></span></div> <div class="MsoBodyText2" style="text-align: justify;"> <span lang="X-NONE" style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Remplaçons X par sa valeur dans (2) :<o:p></o:p></span></div> <div class="MsoBodyText2" style="text-align: justify;"> <span lang="X-NONE" style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Y= 474000 + 20% (25000 +  6,25%Y) = 474000 + 5000+ 0,0125Y<o:p></o:p></span></div> <div class="MsoBodyText2" style="text-align: justify;"> <span lang="X-NONE" style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Soit 0,9875 Y =479000   et    <span style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm;">Y=485063,29</span><o:p></o:p></span></div> <div class="MsoBodyText2" style="text-align: justify;"> <span lang="X-NONE" style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Remplaçons Y par sa valeur dans (1) : <span style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm;">X=55316,46</span><o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b><u><span style="font-family: "Calibri","sans-serif"; font-size: 14.0pt; mso-bidi-font-style: italic;">Corrigé 3</span></u></b><span style="font-family: "Calibri","sans-serif"; font-size: 14.0pt; mso-bidi-font-style: italic;"><o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin-left: 2.75pt; mso-padding-alt: 0cm 3.5pt 0cm 3.5pt; width: 495.75pt;"> <tbody> <tr style="height: 13.5pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="border: solid windowtext 1.0pt; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 117.75pt;" valign="top" width="157"><div class="MsoNormal"> <br /></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">Administration<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">Entretien<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">Approv.<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">Atelier 1<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">Atelier 2<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">Distribution<o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 1;"> <td style="border-top: none; border: solid windowtext 1.0pt; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 117.75pt;" valign="top" width="157"><div class="MsoNormal"> <span style="font-size: 9.0pt;">Totaux de la répartition 1ère<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">55 500<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">33 000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">37 000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">217 500<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">43 900<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">112 500<o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 2;"> <td style="border-top: none; border: solid windowtext 1.0pt; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 117.75pt;" valign="top" width="157"><div class="MsoNormal"> <span style="font-size: 9.0pt;">Administration<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">-60000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">12 000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">6 000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">30 000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">6 000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">6 000<o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 3;"> <td style="border-top: none; border: solid windowtext 1.0pt; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 117.75pt;" valign="top" width="157"><div class="MsoNormal"> <span style="font-size: 9.0pt;">Entretien<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">4 500<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">-45000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">9 000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">18 000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">9 000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">4 500<o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 4;"> <td style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 117.75pt;" valign="top" width="157"><div class="MsoNormal"> <span style="font-size: 9.0pt;">Totaux de la répartition 2ère<o:p></o:p></span></div> </td> <td style="border-top: none; border: solid windowtext 1.0pt; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">0<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">0<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">52 000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">265 500<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">58 900<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">123 000<o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 5;"> <td style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 117.75pt;" valign="top" width="157"><div class="MsoNormal"> <span style="font-size: 9.0pt;">Nature de l’U.O.<o:p></o:p></span></div> </td> <td rowspan="3" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; mso-border-left-alt: solid windowtext 1.0pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td rowspan="3" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; mso-border-left-alt: solid windowtext 1.0pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="bottom" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">Unité achetée<o:p></o:p></span></div> </td> <td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="bottom" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">H MOD<o:p></o:p></span></div> </td> <td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="bottom" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 9.0pt;">H MOD<o:p></o:p></span></div> </td> <td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="bottom" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">100dh de ventes<o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 6;"> <td style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 117.75pt;" valign="top" width="157"><div class="MsoNormal"> <span style="font-size: 9.0pt;">Nombre d’U.O<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Arial","sans-serif"; font-size: 9.0pt;">13 000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Arial","sans-serif"; font-size: 9.0pt;">10 000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Arial","sans-serif"; font-size: 9.0pt;">900<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Arial","sans-serif"; font-size: 9.0pt;">10 000<o:p></o:p></span></div> </td> </tr> <tr style="height: 13.5pt; mso-yfti-irow: 7; mso-yfti-lastrow: yes;"> <td style="border-top: none; border: solid windowtext 1.0pt; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 117.75pt;" valign="top" width="157"><div class="MsoNormal"> <span style="font-size: 9.0pt;">Coût de l’U.O.<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Arial","sans-serif"; font-size: 9.0pt;">4,00<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Arial","sans-serif"; font-size: 9.0pt;">26,55<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Arial","sans-serif"; font-size: 9.0pt;">65,44<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 13.5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Arial","sans-serif"; font-size: 9.0pt;">12,30<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <i><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">La répartition secondaire des charges</span></i><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;"> : Il faut commencer par déterminer les charges totales d’administration (X) et d’entretien (Y):<o:p></o:p></span></div> <div class="MsoBodyText2" style="text-align: justify;"> <span lang="X-NONE" style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Pour l’administration, X = 55 500 +  10%Y          (1)<o:p></o:p></span></div> <div class="MsoBodyText2" style="text-align: justify;"> <span lang="X-NONE" style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Pour l’entretien, Y= 33000 + 20%X         (2)<o:p></o:p></span></div> <div class="MsoBodyText2" style="text-align: justify;"> <br /></div> <div class="MsoBodyText2" style="text-align: justify;"> <span lang="X-NONE" style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Il faut donc résoudre ce système d’équation pour trouver les vaeurs de X et Y<o:p></o:p></span></div> <div class="MsoBodyText2" style="text-align: justify;"> <span lang="X-NONE" style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Remplaçons X par sa valeur dans (2) :<o:p></o:p></span></div> <div class="MsoBodyText2" style="text-align: justify;"> <span lang="X-NONE" style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Y= 33000 + 20% (55 500 +  10%Y)         <o:p></o:p></span></div> <div class="MsoBodyText2" style="text-align: justify;"> <span lang="X-NONE" style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">   = 33000 + 11100+ 0,02Y<o:p></o:p></span></div> <div class="MsoBodyText2" style="text-align: justify;"> <span lang="X-NONE" style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Soit 0,98 Y =44100   et    <span style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm;">Y=45000</span><o:p></o:p></span></div> <div class="MsoBodyText2" style="text-align: justify;"> <span lang="X-NONE" style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Remplaçons Y par sa valeur dans (1) : <span style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm;">X=60000<o:p></o:p></span></span></div> <div class="MsoBodyText2" style="text-align: justify;"> <br /></div> <div class="MsoBodyText2" style="text-align: justify;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b><u><span style="font-family: "Calibri","sans-serif"; font-size: 14.0pt; mso-bidi-font-style: italic;">Corrigé 4<o:p></o:p></span></u></b></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div align="center"> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 44.75pt; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480; width: 477.55pt;"> <tbody> <tr> <td rowspan="2" style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 94.7pt;" valign="top" width="126"><div class="MsoNormal"> <span style="font-size: 8.0pt;">Charges indirectes<o:p></o:p></span></div> </td> <td rowspan="2" style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div class="MsoNormal"> <span style="font-size: 8.0pt;">Montant<o:p></o:p></span></div> </td> <td colspan="3" style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 162.0pt;" valign="top" width="216"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">Centres auxiliaires<o:p></o:p></span></div> </td> <td colspan="3" style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 166.85pt;" valign="top" width="222"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">Centres principaux<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">Gestion de personnel<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div class="MsoNormal"> <span style="font-size: 8.0pt;">Gestion des bâtiments<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div class="MsoNormal"> <span style="font-size: 8.0pt;">Prestations connexes<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.85pt;" valign="top" width="78"><div class="MsoNormal"> <span style="font-size: 8.0pt;">Atelier A<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div class="MsoNormal"> <span style="font-size: 8.0pt;">Atelier B<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div class="MsoNormal"> <span style="font-size: 8.0pt;">Atelier C<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 94.7pt;" valign="top" width="126"><div class="MsoNormal"> <span style="font-size: 8.0pt;">Matière première<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 8.0pt;">Matières consommables<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 8.0pt;">Main d’œuvre indirecte<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 8.0pt;">Charges diverses<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 8.0pt;">Amortissements<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">47712<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">57173<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">61375<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">148317<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">28111<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">7014<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">6956<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">21847<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">6153<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">6065<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">22082<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">9452<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">6854<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">8598<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">6029<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.85pt;" valign="top" width="78"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">12650<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">8510<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">10300<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">33650<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">6640<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">17070<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">12750<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">17600<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">33470<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">8621<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">17992<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">13294<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">13600<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">28670<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">6821<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 94.7pt;" valign="top" width="126"><div class="MsoNormal"> <span style="font-size: 8.0pt;">Totaux primaires<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">342688<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">35817<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">34300<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">30933<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.85pt;" valign="top" width="78"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">71750<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">89511<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">80377<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 94.7pt;" valign="top" width="126"><div class="MsoNormal"> <span style="font-size: 8.0pt;">Répartition secondaire<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 8.0pt;">Gestion du personnel<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 8.0pt;">Gestion des bâtiments<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 8.0pt;">Prestations connexes<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">-42860,82<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">7043,82 <o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">4286,08<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">-38856,08<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">4286,08<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">-35219,08<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.85pt;" valign="top" width="78"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">8510,20<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">11575,82<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">14087,63<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">14541,70<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">15434,44<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">5282,86<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">11236,76<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">11575,82<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">8804,77<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 94.7pt;" valign="top" width="126"><div class="MsoNormal"> <span style="font-size: 8.0pt;">Totaux secondaires<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">342688<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">0<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">0<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">0<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.85pt;" valign="top" width="78"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">105923,65<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">124770<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">111994,35<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 94.7pt;" valign="top" width="126"><div class="MsoNormal"> <span style="font-size: 8.0pt;">Unité d’œuvre<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 8.0pt;">Nombre d’unité d’ouvre <o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 8.0pt;">Coût de l’unité d’ouvre <o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.85pt;" valign="top" width="78"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">kg<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">12650<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">8,3734<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">h<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">17600<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">7,0892<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">unités<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">14000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">7,9995<o:p></o:p></span></div> </td> </tr> </tbody></table> </div> <div class="MsoBodyText2" style="text-align: justify;"> <br /></div> <div class="MsoBodyText2" style="text-align: justify;"> <span lang="X-NONE" style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Les charges totales de gestion du personnel (X) et de prestation connexes (Y) sont:<o:p></o:p></span></div> <div class="MsoBodyText2" style="text-align: justify;"> <span lang="X-NONE" style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Pour la gestion du personnel, X = 35817+  20%Y         <o:p></o:p></span></div> <div class="MsoBodyText2" style="text-align: justify;"> <span lang="X-NONE" style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Pour les prestation connexes, Y= 30933 + 10%X        <o:p></o:p></span></div> <div class="MsoBodyText2" style="text-align: justify;"> <span lang="X-NONE" style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Il faut donc résoudre ce système d’équation pour trouver les vaeurs de X et Y<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">X =42860,82<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Y=35219,08<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">=124770/17600= 7,0892<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b><u><span style="font-family: "Calibri","sans-serif"; font-size: 14.0pt; mso-bidi-font-style: italic;">Corrigé 5<o:p></o:p></span></u></b></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">1) Tableau de répartition des charges indirectes<o:p></o:p></span></b></div> <div class="MsoNormal"> <br /></div> <div align="center"> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 18.45pt; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480; width: 525.35pt;"> <tbody> <tr> <td rowspan="2" style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 110.9pt;" valign="top" width="148"><div class="MsoNormal"> <span style="font-size: 8.0pt;">Charges indirectes<o:p></o:p></span></div> </td> <td rowspan="2" style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.25pt;" valign="top" width="68"><div class="MsoNormal"> <span style="font-size: 8.0pt;">Montant<o:p></o:p></span></div> </td> <td colspan="3" style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 164.1pt;" valign="top" width="219"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">Centres auxiliaires<o:p></o:p></span></div> </td> <td colspan="3" style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 199.1pt;" valign="top" width="265"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">Centres principaux<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.5pt;" valign="top" width="69"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">Entretien<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.25pt;" valign="top" width="79"><div class="MsoNormal"> <span style="font-size: 8.0pt;">Administration<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 53.35pt;" valign="top" width="71"><div class="MsoNormal"> <span style="font-size: 8.0pt;">Financement<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.35pt;" valign="top" width="99"><div class="MsoNormal"> <span style="font-size: 8.0pt;">Approvisionnement<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 61.75pt;" valign="top" width="82"><div class="MsoNormal"> <span style="font-size: 8.0pt;">Production<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div class="MsoNormal"> <span style="font-size: 8.0pt;">Distribution<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 110.9pt;" valign="top" width="148"><div class="MsoNormal"> <span style="font-size: 8.0pt;">Fournitures consommables<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 8.0pt;">Autres services externes<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 8.0pt;">Impôts et taxes<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 8.0pt;">Charges de personnel<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 8.0pt;">Autres charges d’exploitation<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 8.0pt;">Charges financières <o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 8.0pt;">Dotation aux amortissements <o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 8.0pt;">Charges supplétives<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.25pt;" valign="top" width="68"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">12000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">6000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">52000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">180000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">16000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">18000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">40000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">13000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.5pt;" valign="top" width="69"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">3000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">18000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">18000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.25pt;" valign="top" width="79"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">1200<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">6000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">54000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">4800<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">4000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 53.35pt;" valign="top" width="71"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">12000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">20800<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">27000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">8000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">18000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">6000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">13000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.35pt;" valign="top" width="99"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">2400<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">6000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">10400<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">18000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">4000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 61.75pt;" valign="top" width="82"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">4800<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">6000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">36000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">24000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">600<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">12000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">20800<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">27000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">3200<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">2000<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 110.9pt;" valign="top" width="148"><div class="MsoNormal"> <span style="font-size: 8.0pt;">Totaux primaires<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.25pt;" valign="top" width="68"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">391000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.5pt;" valign="top" width="69"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">39000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.25pt;" valign="top" width="79"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">70000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 53.35pt;" valign="top" width="71"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">104800<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.35pt;" valign="top" width="99"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">40800<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 61.75pt;" valign="top" width="82"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">70800<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">65600<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 110.9pt;" valign="top" width="148"><div class="MsoNormal"> <span style="font-size: 8.0pt;">Répartition secondaire<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 8.0pt;">Entretien <o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 8.0pt;">Administration<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 8.0pt;">Financement<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.25pt;" valign="top" width="68"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.5pt;" valign="top" width="69"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">-39000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.25pt;" valign="top" width="79"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">3900<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">-79929<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">6029<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 53.35pt;" valign="top" width="71"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">7800<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">7993<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">-120593<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.35pt;" valign="top" width="99"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">3900<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">15986<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">18089<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 61.75pt;" valign="top" width="82"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">7800<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">23979<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">60296<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">15600<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">31972<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">36178<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 110.9pt;" valign="top" width="148"><div class="MsoNormal"> <span style="font-size: 8.0pt;">Totaux secondaires<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.25pt;" valign="top" width="68"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">391000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.5pt;" valign="top" width="69"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">0<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.25pt;" valign="top" width="79"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">0<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 53.35pt;" valign="top" width="71"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">0<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.35pt;" valign="top" width="99"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">78775<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 61.75pt;" valign="top" width="82"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">162875<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">149350<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 110.9pt;" valign="top" width="148"><div class="MsoNormal"> <span style="font-size: 8.0pt;">Unité d’œuvre / Taux de frais <o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-size: 8.0pt;">Nombre d’UO<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 8.0pt;">Coût d’UO/taux de frais<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.25pt;" valign="top" width="68"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 51.5pt;" valign="top" width="69"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.25pt;" valign="top" width="79"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 53.35pt;" valign="top" width="71"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.35pt;" valign="top" width="99"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">100 dh d’achat<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">5100<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">15,45<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 61.75pt;" valign="top" width="82"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">h MOD de montage<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">160<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">1017,97 <o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">Chaise vendue<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">1100<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 8.0pt;">135,77 <o:p></o:p></span></div> </td> </tr> </tbody></table> </div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><i><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Calculs</span></i></b><i><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;"> </span></i><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">:<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">-Dotations aux amortissements : pour une année 480000 dh pour un mois 40000 dh<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">-Charges supplétives : (260000 x 6%)/12 =13000 dh<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">-Prestation croisée entre administration (X) et financement (Y)<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">X=73900 + 5% Y<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Y=112600 + 10% X<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">La résolution nous donne : X=79929 et Y=120593<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">-Nombre d’UO ou taux de frais:<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <ul style="margin-top: 0cm;" type="disc"> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Approvisionnement : <o:p></o:p></span></li> </ul> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">100 dh d’achat de bois et de cuir<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Total des charges indirectes : 78775<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Achat bois 40 <span style="mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><!--[if gte vml 1]><v:shape id="_x0000_i1031" type="#_x0000_t75" style='width:17.25pt;height:15.75pt' o:ole=""> <v:imagedata src="file:///C:\DOCUME~1\Mohamed\LOCALS~1\Temp\msohtmlclip1\01\clip_image008.wmz" o:title=""/> </v:shape><![endif]--><!--[if !vml]--><img height="21" src="file:///C:/DOCUME~1/Mohamed/LOCALS~1/Temp/msohtmlclip1/01/clip_image002.gif" v:shapes="_x0000_i1031" width="23" /><!--[endif]--></span><!--[if gte mso 9]><xml> <o:OLEObject Type="Embed" ProgID="Equation.3" ShapeID="_x0000_i1031" DrawAspect="Content" ObjectID="_1486144320"> </o:OLEObject> </xml><![endif]-->+ achat cuir 300 <span style="mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><!--[if gte vml 1]><v:shape id="_x0000_i1032" type="#_x0000_t75" style='width:17.25pt;height:15.75pt' o:ole=""> <v:imagedata src="file:///C:\DOCUME~1\Mohamed\LOCALS~1\Temp\msohtmlclip1\01\clip_image009.wmz" o:title=""/> </v:shape><![endif]--><!--[if !vml]--><img height="21" src="file:///C:/DOCUME~1/Mohamed/LOCALS~1/Temp/msohtmlclip1/01/clip_image004.gif" v:shapes="_x0000_i1032" width="23" /><!--[endif]--></span><!--[if gte mso 9]><xml> <o:OLEObject Type="Embed" ProgID="Equation.3" ShapeID="_x0000_i1032" DrawAspect="Content" ObjectID="_1486144321"> </o:OLEObject> </xml><![endif]--> = 240000 + 270000 = 510000<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Nombre d’UO : 510000/100 = 5100<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Taux de frais = 78775 / 5100 = 15,446<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <ul style="margin-top: 0cm;" type="disc"> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Production :<o:p></o:p></span></li> </ul> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Unité d’œuvre = heures MOD de montage<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Nombre d’UO = 800 x 12 min = 9600 min = 160 h<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Coût d’UO =162875/160 = 1017,97<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <ul style="margin-top: 0cm;" type="disc"> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Distribution :<o:p></o:p></span></li> </ul> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Unité d’œuvre = chaise vendue<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Nombre d’UO = nombre de chaises vendues soit 1100<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Coût d’UO = 149350/1100= 135,77<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">2) Détermination des coûts d’achat <o:p></o:p></span></b></div> <div class="MsoNormal"> <br /></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 185.4pt;" valign="top" width="247"><div class="MsoNormal"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Bois<o:p></o:p></span></b></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Qté<o:p></o:p></span></b></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 88.05pt;" valign="top" width="117"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">CU<o:p></o:p></span></b></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.95pt;" valign="top" width="123"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Valeur (dh)<o:p></o:p></span></b></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 185.4pt;" valign="top" width="247"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Achat du moi du mars<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">40<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 88.05pt;" valign="top" width="117"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.95pt;" valign="top" width="123"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">240000<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 185.4pt;" valign="top" width="247"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Charges indirectes d’approvisionnement<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">2400<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 88.05pt;" valign="top" width="117"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">15,45<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.95pt;" valign="top" width="123"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">37080<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 185.4pt;" valign="top" width="247"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Coût d’achat<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">40<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 88.05pt;" valign="top" width="117"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.95pt;" valign="top" width="123"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">277080<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <br /></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 185.4pt;" valign="top" width="247"><div class="MsoNormal"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Cuir<o:p></o:p></span></b></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Qté<o:p></o:p></span></b></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 88.05pt;" valign="top" width="117"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">CU<o:p></o:p></span></b></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.95pt;" valign="top" width="123"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Valeur (dh)<o:p></o:p></span></b></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 185.4pt;" valign="top" width="247"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Achat du moi du mars<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">300<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 88.05pt;" valign="top" width="117"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.95pt;" valign="top" width="123"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">270000<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 185.4pt;" valign="top" width="247"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Charges indirectes d’approvisionnement<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">2700<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 88.05pt;" valign="top" width="117"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">15,45<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.95pt;" valign="top" width="123"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">41715<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 185.4pt;" valign="top" width="247"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Coût d’achat<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">300<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 88.05pt;" valign="top" width="117"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.95pt;" valign="top" width="123"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">311715<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">3) Détermination du coût de production <o:p></o:p></span></b></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <i><u><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">a) Compte de stock du bois<o:p></o:p></span></u></i></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 167.4pt;" valign="top" width="223"><div class="MsoNormal"> <br /></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 90.0pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">m3<o:p></o:p></span></b></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 88.05pt;" valign="top" width="117"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">PU(dh)<o:p></o:p></span></b></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.95pt;" valign="top" width="123"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Valeur (dh)<o:p></o:p></span></b></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 167.4pt;" valign="top" width="223"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Stock initial<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 90.0pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">90<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 88.05pt;" valign="top" width="117"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">6000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.95pt;" valign="top" width="123"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">540000<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 167.4pt;" valign="top" width="223"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Achat<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 90.0pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">40<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 88.05pt;" valign="top" width="117"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.95pt;" valign="top" width="123"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">277080<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 167.4pt;" valign="top" width="223"><div class="MsoNormal"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Total<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 90.0pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">130<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 88.05pt;" valign="top" width="117"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">6285,23<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.95pt;" valign="top" width="123"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">817080<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 167.4pt;" valign="top" width="223"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Sortie<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 90.0pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">0,15 x 800=120<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 88.05pt;" valign="top" width="117"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">6285,23<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.95pt;" valign="top" width="123"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">754227,6<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 167.4pt;" valign="top" width="223"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Stock final<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 90.0pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">10<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 88.05pt;" valign="top" width="117"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">6285,23<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.95pt;" valign="top" width="123"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">62852,40<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <span style="font-size: 10.0pt;">CUMP fin de période =817070 ,40/130 = 6285,156<b><o:p></o:p></b></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-weight: bold;">Quantité sortie de bois = 0,15<span style="mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><!--[if gte vml 1]><v:shape id="_x0000_i1033" type="#_x0000_t75" style='width:17.25pt;height:15.75pt' o:ole=""> <v:imagedata src="file:///C:\DOCUME~1\Mohamed\LOCALS~1\Temp\msohtmlclip1\01\clip_image006.wmz" o:title=""/> </v:shape><![endif]--><!--[if !vml]--><img height="21" src="file:///C:/DOCUME~1/Mohamed/LOCALS~1/Temp/msohtmlclip1/01/clip_image002.gif" v:shapes="_x0000_i1033" width="23" /><!--[endif]--></span><!--[if gte mso 9]><xml> <o:OLEObject Type="Embed" ProgID="Equation.3" ShapeID="_x0000_i1033" DrawAspect="Content" ObjectID="_1486144322"> </o:OLEObject> </xml><![endif]--> x 800 = 120<span style="mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><!--[if gte vml 1]><v:shape id="_x0000_i1034" type="#_x0000_t75" style='width:17.25pt;height:15.75pt' o:ole=""> <v:imagedata src="file:///C:\DOCUME~1\Mohamed\LOCALS~1\Temp\msohtmlclip1\01\clip_image006.wmz" o:title=""/> </v:shape><![endif]--><!--[if !vml]--><img height="21" src="file:///C:/DOCUME~1/Mohamed/LOCALS~1/Temp/msohtmlclip1/01/clip_image002.gif" v:shapes="_x0000_i1034" width="23" /><!--[endif]--></span><!--[if gte mso 9]><xml> <o:OLEObject Type="Embed" ProgID="Equation.3" ShapeID="_x0000_i1034" DrawAspect="Content" ObjectID="_1486144323"> </o:OLEObject> </xml><![endif]--><o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <i><u><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">b) Compte de stock du cuir<o:p></o:p></span></u></i></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 167.4pt;" valign="top" width="223"><div class="MsoNormal"> <br /></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 90.0pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">m2<o:p></o:p></span></b></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 88.05pt;" valign="top" width="117"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">PU (dh)<o:p></o:p></span></b></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.95pt;" valign="top" width="123"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Valeur (dh)<o:p></o:p></span></b></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 167.4pt;" valign="top" width="223"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Stock initial<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 90.0pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">150<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 88.05pt;" valign="top" width="117"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">840<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.95pt;" valign="top" width="123"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">126000<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 167.4pt;" valign="top" width="223"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Achat<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 90.0pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">300<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 88.05pt;" valign="top" width="117"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.95pt;" valign="top" width="123"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">311715<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 167.4pt;" valign="top" width="223"><div class="MsoNormal"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Total<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 90.0pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">450<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 88.05pt;" valign="top" width="117"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">972,70<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.95pt;" valign="top" width="123"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">437715<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 167.4pt;" valign="top" width="223"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Sortie<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 90.0pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">800 x 0,5=400<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 88.05pt;" valign="top" width="117"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">972,70<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.95pt;" valign="top" width="123"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">389080<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 167.4pt;" valign="top" width="223"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Stock final<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 90.0pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">50<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 88.05pt;" valign="top" width="117"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">972,676<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.95pt;" valign="top" width="123"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">48635<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">CUMP fin de période = 437704,20/450= 972,676</span><b><span style="font-size: 14.0pt;"><o:p></o:p></span></b></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-weight: bold;">Quantité sortie de cuir = </span><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">0,5 <span style="mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><!--[if gte vml 1]><v:shape id="_x0000_i1035" type="#_x0000_t75" style='width:17.25pt;height:15.75pt' o:ole=""> <v:imagedata src="file:///C:\DOCUME~1\Mohamed\LOCALS~1\Temp\msohtmlclip1\01\clip_image007.wmz" o:title=""/> </v:shape><![endif]--><!--[if !vml]--><img height="21" src="file:///C:/DOCUME~1/Mohamed/LOCALS~1/Temp/msohtmlclip1/01/clip_image004.gif" v:shapes="_x0000_i1035" width="23" /><!--[endif]--></span><!--[if gte mso 9]><xml> <o:OLEObject Type="Embed" ProgID="Equation.3" ShapeID="_x0000_i1035" DrawAspect="Content" ObjectID="_1486144324"> </o:OLEObject> </xml><![endif]--></span><span style="font-size: 10.0pt; mso-bidi-font-weight: bold;"> x 800 = 400 </span><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;"><span style="mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><!--[if gte vml 1]><v:shape id="_x0000_i1036" type="#_x0000_t75" style='width:17.25pt;height:15.75pt' o:ole=""> <v:imagedata src="file:///C:\DOCUME~1\Mohamed\LOCALS~1\Temp\msohtmlclip1\01\clip_image007.wmz" o:title=""/> </v:shape><![endif]--><!--[if !vml]--><img height="21" src="file:///C:/DOCUME~1/Mohamed/LOCALS~1/Temp/msohtmlclip1/01/clip_image004.gif" v:shapes="_x0000_i1036" width="23" /><!--[endif]--></span><!--[if gte mso 9]><xml> <o:OLEObject Type="Embed" ProgID="Equation.3" ShapeID="_x0000_i1036" DrawAspect="Content" ObjectID="_1486144325"> </o:OLEObject> </xml><![endif]--><o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <i><u><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">c) Coût de production <o:p></o:p></span></u></i></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 158.4pt;" valign="top" width="211"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Bois <o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">120<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt; mso-bidi-font-weight: bold;">6285,23<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">754227,6<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 158.4pt;" valign="top" width="211"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Cuir<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">400 <o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt; mso-bidi-font-weight: bold;">972,70<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">389080<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 158.4pt;" valign="top" width="211"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Accessoires <o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">800<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">6<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">4800<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 158.4pt;" valign="top" width="211"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">MOD<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div class="MsoNormal"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div class="MsoNormal"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div class="MsoNormal"> <br /></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 158.4pt;" valign="top" width="211"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">  -Atelier de menuiserie<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">66 h 40 min<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">30<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">2000<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 158.4pt;" valign="top" width="211"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">  -Atelier de cuir<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">80 h<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">30<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">2400<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 158.4pt;" valign="top" width="211"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">  -Atelier de montage finition<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">160 h<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">30<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">4800<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 158.4pt;" valign="top" width="211"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Charges indirectes de production<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">160 h<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">1017,97<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">162875,2<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 158.4pt;" valign="top" width="211"><div class="MsoNormal"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Coût de production<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">800<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">1650,20<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">1320182,8<o:p></o:p></span></b></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><i><span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">Calculs <o:p></o:p></span></i></b></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 147.75pt;" valign="top" width="197"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">MOD<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 126.0pt;" valign="top" width="168"><div class="MsoNormal"> <br /></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 126.0pt;" valign="top" width="168"><div class="MsoNormal"> <br /></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 147.75pt;" valign="top" width="197"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">  -Atelier de menuiserie<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 126.0pt;" valign="top" width="168"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">5 min x 800<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 126.0pt;" valign="top" width="168"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">66 h 40 min<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 147.75pt;" valign="top" width="197"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">  -Atelier de cuir<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 126.0pt;" valign="top" width="168"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">6 min x 800<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 126.0pt;" valign="top" width="168"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">80 h<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 147.75pt;" valign="top" width="197"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">  -Atelier de montage finition<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 126.0pt;" valign="top" width="168"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">12 min x 800<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 126.0pt;" valign="top" width="168"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">160 h<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <i><u><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">d) Compte de stock de chaises<o:p></o:p></span></u></i></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <br /></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">quantité<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Prix unitaire<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Total<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Stock initial<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Production<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">450<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">800<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">1100<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">1650,20<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">495000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">1320182,8<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Total<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">1250<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">1452,13<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">1815182,8<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Sorties<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">1100<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">1452,15<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">1597365<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Stock <o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">150<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">1452,15<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="mso-char-indent-count: 1.0; text-align: center; text-indent: 10.0pt;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">217817,8<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">CUMP fin de période =1815162,83/1250 = 1452,13<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">4) Coût de revient des chaises vendues<o:p></o:p></span></b></div> <div class="MsoNormal"> <br /></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 185.4pt;" valign="top" width="247"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Coût de production des chaises vendues<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt;">1100<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">1452,15<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">1597365<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 185.4pt;" valign="top" width="247"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Coût du centre Distribution<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt;">1100<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt;">135,77<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">149350</span><span style="font-size: 10.0pt;"><o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 185.4pt;" valign="top" width="247"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Coût de revient<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt;">1100<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt;">1587,92<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt;">1746715<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">5) Résultat analytique<o:p></o:p></span></b></div> <div class="MsoNormal"> <br /></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 185.4pt;" valign="top" width="247"><div class="MsoNormal"> <br /></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Qté<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">PU<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Total<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 185.4pt;" valign="top" width="247"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Prix de vente<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt;">1100<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt;">1650<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt;">1815000<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 185.4pt;" valign="top" width="247"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Coût de revient<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt;">1100<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt;">1587,92<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt;">1746715<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 185.4pt;" valign="top" width="247"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">résultat<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt;">1100<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt;">62,07<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt;">68285<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b><u><span style="font-family: "Calibri","sans-serif"; font-size: 14.0pt; mso-bidi-font-style: italic;">Corrigé 6<o:p></o:p></span></u></b></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">1) Tableau de répartition des charges indirectes<o:p></o:p></span></b></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Soit x le montant des charges du centre entretien et y celui du centre énergie, on obtient les deux équations suivantes :<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">x = 43500 + 0,1 y<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">y = 92947 + 0,05 x<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">En résolvant, on obtient : x = 53060 et y = 95600<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.8pt;" valign="top" width="84"><div class="MsoNormal"> <br /></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.8pt;" valign="top" width="84"><div class="MsoNormal"> <span style="font-size: 9.0pt;">administration<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 46.45pt;" valign="top" width="62"><div class="MsoNormal"> <span style="font-size: 9.0pt;">entretien<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 39.9pt;" valign="top" width="53"><div class="MsoNormal"> <span style="font-size: 9.0pt;">énergie<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.8pt;" valign="top" width="106"><div class="MsoNormal"> <span style="font-size: 9.0pt;">approvisionnement<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 48.3pt;" valign="top" width="64"><div class="MsoNormal"> <span style="font-size: 9.0pt;">cuisson<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 71.3pt;" valign="top" width="95"><div class="MsoNormal"> <span style="font-size: 9.0pt;">conditionnement<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 53.05pt;" valign="top" width="71"><div class="MsoNormal"> <span style="font-size: 9.0pt;">distribution<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.8pt;" valign="top" width="84"><div class="MsoNormal"> <span style="font-size: 9.0pt;">répartition primaire<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.8pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">73200<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 46.45pt;" valign="top" width="62"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">36180<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 39.9pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">85627<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.8pt;" valign="top" width="106"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">24468<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 48.3pt;" valign="top" width="64"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">192599<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 71.3pt;" valign="top" width="95"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">36495<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 53.05pt;" valign="top" width="71"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">23802<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.8pt;" valign="top" width="84"><div class="MsoNormal"> <span style="font-size: 9.0pt;">administration</span><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;"><o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.8pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">-73200<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 46.45pt;" valign="top" width="62"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">7320<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 39.9pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">7320<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.8pt;" valign="top" width="106"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">14640<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 48.3pt;" valign="top" width="64"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">10980<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 71.3pt;" valign="top" width="95"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">10980<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 53.05pt;" valign="top" width="71"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">21960<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.8pt;" valign="top" width="84"><div class="MsoNormal"> <span style="font-size: 9.0pt;">entretien<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.8pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 46.45pt;" valign="top" width="62"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">-53060<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 39.9pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">2653<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.8pt;" valign="top" width="106"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">10612<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 48.3pt;" valign="top" width="64"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">18571<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 71.3pt;" valign="top" width="95"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">13265<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 53.05pt;" valign="top" width="71"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">7959<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.8pt;" valign="top" width="84"><div class="MsoNormal"> <span style="font-size: 9.0pt;">énergie<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.8pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 46.45pt;" valign="top" width="62"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">9560<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 39.9pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">-95600<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.8pt;" valign="top" width="106"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">9560<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 48.3pt;" valign="top" width="64"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">57360<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 71.3pt;" valign="top" width="95"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">19120<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 53.05pt;" valign="top" width="71"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.8pt;" valign="top" width="84"><div class="MsoNormal"> <span style="font-size: 9.0pt;">Répartition secondaire</span><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;"><o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.8pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">0<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 46.45pt;" valign="top" width="62"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">0<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 39.9pt;" valign="top" width="53"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">0<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.8pt;" valign="top" width="106"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">59280<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 48.3pt;" valign="top" width="64"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">279510<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 71.3pt;" valign="top" width="95"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">79860<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 53.05pt;" valign="top" width="71"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">53721<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.8pt;" valign="top" width="84"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Unités d’ouvre<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Nombre UO<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Coût UO<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 62.8pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 46.45pt;" valign="top" width="62"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 39.9pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.8pt;" valign="top" width="106"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">1 tonne MP<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">achetée<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">190<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">312<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 48.3pt;" valign="top" width="64"><div align="center" class="MsoNormal" style="text-align: center;"> <st1:metricconverter productid="1 kg" w:st="on"><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">1 kg</span></st1:metricconverter><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;"> confiture obtenue<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">133100<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">2,1<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 71.3pt;" valign="top" width="95"><div align="center" class="MsoNormal" style="text-align: center;"> <st1:metricconverter productid="1 kg" w:st="on"><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">1 kg</span></st1:metricconverter><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;"> confiture obtenue<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">133100<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">0,6<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 53.05pt;" valign="top" width="71"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">1 tonne confiture vendue<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">89,535<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">600<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-size: 10.0pt;">MP achetée = 60+50+80 = 190 tonnes<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt;">Confiture obtenu : 169480 bocaux de 500 g (soit 169480/2 kg) + 48360 bocaux de 1 kg = 133100 kg<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt;">Confiture vendue </span><span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">102470 bocaux de <st1:metricconverter productid="500 g" w:st="on">500 g</st1:metricconverter> (102470/2 kg) + 38300 bocaux de <st1:metricconverter productid="1 kg" w:st="on">1 kg</st1:metricconverter> =</span><span style="font-size: 10.0pt;">89535 kg =89,535 </span><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">t</span><span style="font-size: 10.0pt;"><o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">2.a) Coût d’achat<o:p></o:p></span></b></div> <div class="MsoNormal"> <br /></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.95pt;" valign="top" width="281"><div class="MsoNormal"> <br /></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 106.3pt;" valign="top" width="142"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Fraises<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">sucre<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.95pt;" valign="top" width="281"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Matières achetées <o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 106.3pt;" valign="top" width="142"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">411446<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">269080<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.95pt;" valign="top" width="281"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Charges directes<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 106.3pt;" valign="top" width="142"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">3503<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.95pt;" valign="top" width="281"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Charges indirectes<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 106.3pt;" valign="top" width="142"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.95pt;" valign="top" width="281"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">110 x 312<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 106.3pt;" valign="top" width="142"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">34320<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.95pt;" valign="top" width="281"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">80 x 312<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 106.3pt;" valign="top" width="142"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">24960<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.95pt;" valign="top" width="281"><div class="MsoNormal"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Coût d’achat<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 106.3pt;" valign="top" width="142"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">449269<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.15pt;" valign="top" width="123"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">294040<o:p></o:p></span></b></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <span style="font-size: 10.0pt;">Achat fraise = (230026 + 181420) =411446<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">2.b) Inventaires permanents <o:p></o:p></span></b></div> <div class="MsoNormal"> <br /></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <b><i><u>Fraises<o:p></o:p></u></i></b></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Quantité (kg)<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Prix unitaire<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Montant<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Stock initial<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Achats<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">5860<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">110000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">23440<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">449269<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Total<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">115860<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">4,08<b><o:p></o:p></b></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">472709<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Sorties<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Stock final<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">79860<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">36000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">4,08<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">4,08<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">325828,8<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">146880<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Total<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">115806<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">472709<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">CMUP = 472709 / 115,86 = 4080<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Sorties (consommation par la production) = 49,32 t + 30,54 t = 79,86 t = 79860 kg<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <b><i><u>Sucre<o:p></o:p></u></i></b></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Quantité (kg)<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Prix unitaire<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Montant<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Stock initial<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Achats<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">124522<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">80000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">454510,52<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">294040<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Total<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">204522<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">3,66<b><o:p></o:p></b></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">748550,52<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Sorties<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Stock final<b><o:p></o:p></b></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">82522<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">122000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">3,66<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">3,66<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">302030,52<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">446520<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Total<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">204522<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">748550,52<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">CMUP =748550,52 / 204522 = 3,66<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Sorties = 620 g x kg de confiture obtenue = 620 g x 133100 = 0,62 x 133100 = 82522<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <b><i><u>Pectine<o:p></o:p></u></i></b></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Quantité (kg)<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Prix unitaire<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Montant<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Stock initial<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Achats<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">8125<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">0<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">13000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">0<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Total<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">8125<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">1,6<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">13000<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Sorties<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Stock final<b><o:p></o:p></b></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">6655<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">1470<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">1,6<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">1,6<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">10648<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">2352<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Total<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">8125<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">13000<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">CMUP =13000/8125 = 1,6<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Sorties = </span><st1:metricconverter productid="25 g" w:st="on"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">25 g</span></st1:metricconverter><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;"> par bocal de <st1:metricconverter productid="500 g" w:st="on">500 g</st1:metricconverter> obtenu et 50 g par bocal de1 kg obtenu  (avec 169480 bocaux de 500 g fabriqués et 48360 bocaux de 1 kg) = (0,025 kg x 169480) +(0,05 kg x 48360)= </span><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">6655<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <b><i><u>Bocaux de <st1:metricconverter productid="500 g" w:st="on">500 g</st1:metricconverter><o:p></o:p></u></i></b></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Quantité (unité)<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Prix unitaire<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Montant<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Stock initial<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Achats<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">248512<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">0<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">0,46<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">114315,52<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">0<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Total<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">248512<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">0,46<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">114315,52<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Sorties<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Stock final<b><o:p></o:p></b></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">169480<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">79032<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">0,46<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">0,46<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">77960,8<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">36354,72<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Total<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">248512<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">114315,52<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">CMUP = 114315,52/ 248512 =0,46<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <b><i><u>Bocaux de <st1:metricconverter productid="1 kg" w:st="on">1 kg</st1:metricconverter><o:p></o:p></u></i></b></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Quantité (unité)<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Prix unitaire<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Montant<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Stock initial<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Achats<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">112204<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">0<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">0,52<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">58346,08<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">0<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Total<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">112204<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">0,52<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">58346,08<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Sorties<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Stock final<b><o:p></o:p></b></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">48360<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">63844<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">0,52<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">0,52<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">25147,2<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">33198 ,88<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Total<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">112204<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">58346,08<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">CMUP =0,52<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">2.c) Coût de production<o:p></o:p></span></b></div> <div class="MsoNormal"> <br /></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.5pt;" valign="top" width="205"><div class="MsoNormal"> <br /></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.55pt;" valign="top" width="205"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Bocaux de <st1:metricconverter productid="500 g" w:st="on">500 g</st1:metricconverter></span></b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;"><o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.55pt;" valign="top" width="205"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Bocaux de <st1:metricconverter productid="1 kg" w:st="on">1 kg</st1:metricconverter></span></b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;"><o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.5pt;" valign="top" width="205"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Fraises consommées<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.55pt;" valign="top" width="205"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.55pt;" valign="top" width="205"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.5pt;" valign="top" width="205"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">169480 x 0,5 x 0,6 x 4,08<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.55pt;" valign="top" width="205"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">207443,52<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.55pt;" valign="top" width="205"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.5pt;" valign="top" width="205"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">48360 x 0,6 x 4,08<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.55pt;" valign="top" width="205"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.55pt;" valign="top" width="205"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">118385,28<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.5pt;" valign="top" width="205"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Sucre consommé<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.55pt;" valign="top" width="205"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.55pt;" valign="top" width="205"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.5pt;" valign="top" width="205"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">169480 x 0,5 x 0,62 x 3,66<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.55pt;" valign="top" width="205"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">192292,01<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.55pt;" valign="top" width="205"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.5pt;" valign="top" width="205"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">48360 x 0,62 x 3,66<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.55pt;" valign="top" width="205"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.55pt;" valign="top" width="205"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">109738,51<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.5pt;" valign="top" width="205"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Pectine consommée<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.55pt;" valign="top" width="205"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.55pt;" valign="top" width="205"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.5pt;" valign="top" width="205"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">169480 x 0,5 x 0,05 x 1,6<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.55pt;" valign="top" width="205"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">6779,2<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.55pt;" valign="top" width="205"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.5pt;" valign="top" width="205"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">48360 x 0,05 x 1,6<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.55pt;" valign="top" width="205"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.55pt;" valign="top" width="205"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">3868,8<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.5pt;" valign="top" width="205"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Bocaux<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.55pt;" valign="top" width="205"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.55pt;" valign="top" width="205"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.5pt;" valign="top" width="205"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">169480 x 0,46<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.55pt;" valign="top" width="205"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">77960,8<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.55pt;" valign="top" width="205"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.5pt;" valign="top" width="205"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">48360 x 0,52<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.55pt;" valign="top" width="205"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.55pt;" valign="top" width="205"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">25147,2<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.5pt;" valign="top" width="205"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Charges directes (MOD)<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.55pt;" valign="top" width="205"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">134126,47<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.55pt;" valign="top" width="205"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">47528,21<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.5pt;" valign="top" width="205"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Charges indirectes <o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.55pt;" valign="top" width="205"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.55pt;" valign="top" width="205"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.5pt;" valign="top" width="205"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">169480 x 0,5 x (2,1+ 0,6)<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.55pt;" valign="top" width="205"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">228798<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.55pt;" valign="top" width="205"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.5pt;" valign="top" width="205"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">48360 x (2,1 + 0,6)<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.55pt;" valign="top" width="205"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.55pt;" valign="top" width="205"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">130572<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.5pt;" valign="top" width="205"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Total<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.55pt;" valign="top" width="205"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">847400<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.55pt;" valign="top" width="205"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">435240<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.5pt;" valign="top" width="205"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">A l’unité<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.55pt;" valign="top" width="205"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">847400/ 169480 = 5<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 153.55pt;" valign="top" width="205"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">435240/48360 = 9<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Il faut <st1:metricconverter productid="79860 kg" w:st="on">79860 kg</st1:metricconverter> de fraises pour réaliser <st1:metricconverter productid="133100 kg" w:st="on">133100 kg</st1:metricconverter> de confiture, soit un rapport de 0,6 ; <st1:metricconverter productid="82522 kg" w:st="on">82522 kg</st1:metricconverter> de sucre pour <st1:metricconverter productid="133100 kg" w:st="on">133100 kg</st1:metricconverter> de confiture (0,62) et <st1:metricconverter productid="6655 kg" w:st="on">6655 kg</st1:metricconverter> de pectine pour 133100 de confiture (0,05).<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">2.d) Inventaires permanents<o:p></o:p></span></b></div> <div class="MsoNormal"> <br /></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <b><i><u>Bocaux de <st1:metricconverter productid="500 g" w:st="on">500 g</st1:metricconverter><o:p></o:p></u></i></b></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Quantité<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Prix unitaire<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Montant<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Stock initial<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Achats<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">60300<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">169480<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">5<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">278522<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">847400<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Total<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">229780<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">4,9<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">1125922<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Sorties<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Stock final<b><o:p></o:p></b></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">102470<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">127310<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">4,9<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">4,9<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">502103<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">623819<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Total<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">229780<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">1125922<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">CMUP =1125922 / 229780 = 4,9<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <b><i><u>Bocaux de <st1:metricconverter productid="1 kg" w:st="on">1 kg</st1:metricconverter><o:p></o:p></u></i></b></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Quantité<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Prix unitaire<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Montant<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Stock initial<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Achats<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">24280<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">48360<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">9<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">203992<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">435240<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Total<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">72640<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">8,8<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">639232<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Sorties<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Stock final<b><o:p></o:p></b></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">38300<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">34340<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">8,8<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">8,8<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">337040<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">302192<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Total<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">72640<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">639232<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">CMUP = 639232/72640 = 8,8<o:p></o:p></span></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">2.e) Coût de revient <o:p></o:p></span></b></div> <div class="MsoNormal"> <br /></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 175.0pt;" valign="top" width="233"><div class="MsoNormal"> <br /></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 100.4pt;" valign="top" width="134"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Bocaux de <st1:metricconverter productid="500 g" w:st="on">500 g</st1:metricconverter></span></b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;"><o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Bocaux de <st1:metricconverter productid="1 kg" w:st="on">1 kg</st1:metricconverter></span></b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;"><o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 175.0pt;" valign="top" width="233"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Coût de production des produits vendus<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 100.4pt;" valign="top" width="134"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">502103<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">337040<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 175.0pt;" valign="top" width="233"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">charges indirectes de distribution<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 100.4pt;" valign="top" width="134"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 175.0pt;" valign="top" width="233"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">102,47 x 0,5 x 600<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 100.4pt;" valign="top" width="134"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">30741<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 175.0pt;" valign="top" width="233"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">38,3 x 600<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 100.4pt;" valign="top" width="134"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">22980<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 175.0pt;" valign="top" width="233"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Coût des emballages (expédition) <o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 100.4pt;" valign="top" width="134"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">10247<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">3830<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 175.0pt;" valign="top" width="233"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Total<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 100.4pt;" valign="top" width="134"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">543091<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">363850<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 175.0pt;" valign="top" width="233"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">L’unité <o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 100.4pt;" valign="top" width="134"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">543091/102470 =5,3<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">363850/38300=9,5<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <st1:metricconverter productid="2.f" w:st="on"><b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">2.f</span></b></st1:metricconverter><b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">) résultat analytique<o:p></o:p></span></b></div> <div class="MsoNormal"> <br /></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 131.4pt;" valign="top" width="175"><div class="MsoNormal"> <br /></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 108.0pt;" valign="top" width="144"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Bocaux de <st1:metricconverter productid="500 g" w:st="on">500 g</st1:metricconverter></span></b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;"><o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 108.2pt;" valign="top" width="144"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Bocaux de <st1:metricconverter productid="1 kg" w:st="on">1 kg</st1:metricconverter></span></b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;"><o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 131.4pt;" valign="top" width="175"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Prix de vente<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 108.0pt;" valign="top" width="144"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">778772<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 108.2pt;" valign="top" width="144"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">428960<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 131.4pt;" valign="top" width="175"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Coût de revient<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 108.0pt;" valign="top" width="144"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">543091<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 108.2pt;" valign="top" width="144"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">363850<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 131.4pt;" valign="top" width="175"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Différence<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 108.0pt;" valign="top" width="144"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">235681<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 108.2pt;" valign="top" width="144"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">65110<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 131.4pt;" valign="top" width="175"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">L’unité<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 108.0pt;" valign="top" width="144"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">2,3<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 108.2pt;" valign="top" width="144"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">1,7<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b><u><span style="font-family: "Calibri","sans-serif"; font-size: 14.0pt; mso-bidi-font-style: italic;">Corrigé 7<o:p></o:p></span></u></b></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">1. Calcul des coûts :<o:p></o:p></span></b></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <i><u><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">a) coût d’achat du tissu <o:p></o:p></span></u></i></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 167.4pt;" valign="top" width="223"><div class="MsoNormal"> <br /></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Quantité<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">unité<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">total<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 167.4pt;" valign="top" width="223"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Achats<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Approvisionnement<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">72 x 100<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">7200<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">12,5<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">7,16<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">90000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">51552<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 167.4pt;" valign="top" width="223"><div class="MsoNormal"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">7200 m2<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">19,66<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">141552<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <i><u><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">b) inventaire permanant du tissu <o:p></o:p></span></u></i></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <br /></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Quantité en m2<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Prix unitaire<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Total<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Stock initial<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Achats<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">10 x 100<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">7200<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">17,80<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">19,66<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">17800<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">141552<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Total<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">8200<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">19,43<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">159352<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Sorties<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">6800<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">19,43<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">132124<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Stock <o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">1400<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">19,43<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">27202<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">CUMP fin de période = 159352/8200 = 19,43 dh<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Quantité sortie =   8500 x <st1:metricconverter productid="0,80 m2" w:st="on">0,80 m2</st1:metricconverter> = <st1:metricconverter productid="6800 m2" w:st="on">6800 m2</st1:metricconverter><o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <i><u><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">c) inventaire permanant des boutons<o:p></o:p></span></u></i></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <br /></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">quantité<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Prix unitaire<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Total<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Stock initial<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">achats<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">80<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">300<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">19,20<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">20<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">1536<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">6000<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Total<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">380<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">19 ,83<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">7536<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Sorties<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">340<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">19,83<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">6742,20<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Stock <o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">40<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">19,83<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">793,20<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">CUMP fin de période = 7536/380 = 19,83 dh<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Quantité sortie =   4 x 8500 = 34000 boutons soit 340 boites de 100<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <i><u><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">d) inventaire permanant de la dentelle<o:p></o:p></span></u></i></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <br /></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">quantité<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Prix unitaire<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Total<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Stock initial<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">achats<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">50<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">100<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">98<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">100<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">4900<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">10000<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Total</span></b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;"><o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">150<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">99,33<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">14900<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Sorties<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">102<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">99,33<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">10131,66<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Stock <o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">48<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">99,33<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">4767,84<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">CUMP fin de période =  14900/150=99,33 dh<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Quantité sortie = 0,30 * 8500= <st1:metricconverter productid="2550 m￨tres" w:st="on">2550 mètres</st1:metricconverter> soit 102 bandes de <st1:metricconverter productid="25 m" w:st="on">25 m</st1:metricconverter>.  <o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <i><u><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">e) coût de production des chemisiers<o:p></o:p></span></u></i></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 167.4pt;" valign="top" width="223"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Eléments<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Quantité<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">unité<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">total<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 167.4pt;" valign="top" width="223"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Sortie de tissu<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">MOD coupe<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Charges indirectes coupe<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Sorties boutons<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Sortie dentelle<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">MOD assemblage<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Assemblage finition<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">6800<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">400<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">34000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">340<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">102<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">900<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">8500<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">19,43<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">48<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">2,18<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">19,83<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">99,33<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">52<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">7,43<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">132124<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">19200<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">74120<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">6742,20<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">10131,66<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">46800<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">63155<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 167.4pt;" valign="top" width="223"><div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">+ Encours initial<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">- Encours final<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Coût de production<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">8500 chemisiers<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">352272 ,86<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">32400<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">20250<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">364422 ,86<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <i><u><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">f) inventaire permanant des chemisiers<o:p></o:p></span></u></i></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <br /></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">quantité<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Prix unitaire<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Total<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Stock initial<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Entrées de production<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">1200<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">8500<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">41,50<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">49800<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">     364422,86<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Total<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">9700<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">42,70<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;"> 414222 ,86<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Sorties<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">6350<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">42,70<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">271145<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Stock <o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.25pt;" valign="top" width="130"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">3350<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">42,70<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">143045<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">CUMP fin de période =414222 ,86 /9700 =42,70<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <i><u><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">g) coût de revient des chemisiers<o:p></o:p></span></u></i></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 167.4pt;" valign="top" width="223"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Eléments<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Quantité<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">unité<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">total<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 167.4pt;" valign="top" width="223"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Sortie des chemisiers<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">6350<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">271145<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 167.4pt;" valign="top" width="223"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">MOD<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Charges indirectes de distribution<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">220<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">3937<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">65<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">13,72<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">14300<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">   54015,64<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 167.4pt;" valign="top" width="223"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Coût de revient<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">6350<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">        339460,64<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">2) Résultat analytique des chemisiers <o:p></o:p></span></b></div> <div class="MsoNormal"> <br /></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr style="height: 12.6pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="border: solid windowtext 1.0pt; height: 12.6pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 167.4pt;" valign="top" width="223"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Eléments<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; height: 12.6pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Quantité<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; height: 12.6pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">unité<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; height: 12.6pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">total<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 167.4pt;" valign="top" width="223"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Vente<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Coût de revient<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">6350<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">6350<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">62<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">393700<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">     339460,64<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 167.4pt;" valign="top" width="223"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Résultat (bénéfice)<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">6350 chemisiers<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div class="MsoNormal"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">          8,54<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">      54239,36<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">3) résultat de la comptabilité générale<o:p></o:p></span></b></div> <div class="MsoNormal"> <br /></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480; width: 472.4pt;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 158.4pt;" valign="top" width="211"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Achat matières premières <o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Variation de stock de tissu<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Variation de stock de boutons<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Variation de stock de dentelle<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Charges directes<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Charges indirectes<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Charges exceptionnelles <o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 71.9pt;" valign="top" width="96"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">106000<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">-9402<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">+762,63<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">+231,49<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">80300<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">241000<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">1300<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 162.1pt;" valign="top" width="216"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Ventes<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Variation de stock de produits finis<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Variation de stock des encours<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 80.0pt;" valign="top" width="107"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">393700<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">+91964<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">-12150<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 158.4pt;" valign="top" width="211"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Total des charges<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Bénéfices<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 71.9pt;" valign="top" width="96"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">420192,12<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">53321,88<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 162.1pt;" valign="top" width="216"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Total des produits<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 80.0pt;" valign="top" width="107"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">473514<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Variation de stock de tissu : 17800 - 27202 =  -9402<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Variation de stock de boutons : 1536 – (39 x 19,83) =  +762,63<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Variation de stock de dentelle : 4900 – (47 x 99,33) =  +231,49<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Variation de stock de produits finis : (3320 x 42,70) - 49800 = +91964    <o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Variation de stock des encours : 20250 - 32400 =  -12150<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Charges indirectes : 242800 – 4000 + 2200 = 241000     <o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">4) rapprochement de résultat de la comptabilité analytique et de la comptabilité générale<o:p></o:p></span></b></div> <div class="MsoNormal"> <br /></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480; width: 382.7pt;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div class="MsoNormal"> <br /></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 80.3pt;" valign="top" width="107"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">+<o:p></o:p></span></b></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">-<o:p></o:p></span></b></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Résultat de la comptabilité analytique <o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Charges supplétives<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Dotations non incorporables<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Charges exceptionnelles<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Différence d’inventaire<o:p></o:p></span></div> <ul style="margin-top: 0cm;" type="disc"> <li class="MsoNormal"><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Boutons : 1 x 19,83<o:p></o:p></span></li> <li class="MsoNormal"><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Dentelle : 1 x 99,33<o:p></o:p></span></li> <li class="MsoNormal"><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Chemisiers : 30 x 42,70<o:p></o:p></span></li> </ul> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Différences sur coûts <o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 80.3pt;" valign="top" width="107"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">54239,36<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">4000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">2200<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">1300<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">19,83<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">99,33<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">1281<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">17,32<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Résultat de la comptabilité générale = 53321,88<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 80.3pt;" valign="top" width="107"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">58239,36<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">4917,48<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b><u><span style="font-family: "Calibri","sans-serif"; font-size: 14.0pt; mso-bidi-font-style: italic;">Corrigé 8<o:p></o:p></span></u></b></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">1) résultat analytique par la méthode de coûts complets (CC)<o:p></o:p></span></b></div> <div class="MsoNormal"> <b><i><u><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">H1</span></u></i></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;"> : Résultat analytique  (CC) = 300 – (120 + 100) = 80<o:p></o:p></span></div> <div class="MsoNormal"> <b><i><u><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">H2 </span></u></i></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">: Résultat analytique  (CC) = 300 – (165 + 100) = 35<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">2) résultat analytique par la méthode de l’imputation rationnelle (IR)<o:p></o:p></span></b></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><i><u><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">H1</span></u></i></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;"> : CIR = 80/100 = 0,8   ; le montant des charges fixes à imputer est 0,8 x 100 = 80<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">        Résultat analytique (IR) = 300 – (120 + 80) = 100<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Pour retrouver le résultat analytique (CC), il faut tenir compte de la différence d’imputation :<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Différence d’imputation (DI)  = Charges fixes de la période - Charges fixes imputées =100 – 80 =20 > 0 ce qui représente un coût de sous acticité ou un coût de chômage<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Résultat analytique (CC) = Résultat analytique (IR) –DI = 100 – 20 = 80<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><i><u><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">H2</span></u></i></b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;"> : CIR = 110/100 = 1,1   ; le montant des charges fixes à imputer est 1,1 x 100 = 110<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">        Résultat analytique (IR) = 300 – (165 + 110) = 25<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Pour retrouver le résultat analytique (CC), il faut tenir compte de la différence d’imputation :<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Différence d’imputation  = Charges fixes de la période - Charges fixes imputées =100 – 110 =-10 < 0 ce qui représente un boni de suractivité<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Résultat analytique (CC) = Résultat analytique (IR) – DI = 25 +10 = 35<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">En définitive, la méthode de l’imputation rationnelle des charges fixes ne modifie pas le montant réel des charges fixes mais uniquement le montant imputé aux coûts. <o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b><u><span style="font-family: "Calibri","sans-serif"; font-size: 14.0pt; mso-bidi-font-style: italic;">Corrigé 9<o:p></o:p></span></u></b></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Tableau de répartition des charges<o:p></o:p></span></b></div> <div class="MsoNormal"> <br /></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 3.5pt 0cm 3.5pt; mso-table-layout-alt: fixed;"> <tbody> <tr style="height: 14.35pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0; page-break-inside: avoid;"> <td rowspan="2" style="border: solid windowtext 1.0pt; height: 14.35pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 69.35pt;" valign="top" width="92"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td colspan="2" style="border-left: none; border: solid windowtext 1.0pt; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 89.75pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Administration<o:p></o:p></span></div> </td> <td colspan="2" style="border-left: none; border: solid windowtext 1.0pt; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 96.1pt;" valign="top" width="128"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">achat<o:p></o:p></span></div> </td> <td colspan="2" style="border-left: none; border: solid windowtext 1.0pt; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 96.55pt;" valign="top" width="129"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">production<o:p></o:p></span></div> </td> <td colspan="2" style="border-left: none; border: solid windowtext 1.0pt; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 90.05pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Distribution<o:p></o:p></span></div> </td> </tr> <tr style="height: 8.1pt; mso-yfti-irow: 1; page-break-inside: avoid;"> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 8.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 43.2pt;" valign="top" width="58"><div class="MsoNormal" style="margin-right: -17.65pt;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Fixes<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 8.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 46.55pt;" valign="top" width="62"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Variables<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 8.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 45.85pt;" valign="top" width="61"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Fixes<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 8.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 50.25pt;" valign="top" width="67"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Variables<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 8.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 48.8pt;" valign="top" width="65"><div align="center" class="MsoNormal" style="margin-right: -17.65pt; text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Fixes<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 8.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 47.75pt;" valign="top" width="64"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Variables<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 8.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 39.8pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Fixes<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 8.1pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 50.25pt;" valign="top" width="67"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Variables<o:p></o:p></span></div> </td> </tr> <tr style="height: 14.35pt; mso-yfti-irow: 2;"> <td style="border-top: none; border: solid windowtext 1.0pt; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 69.35pt;" valign="top" width="92"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Rep Primaire<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">CIR<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">IR<o:p></o:p></span></div> <div class="MsoNormal"> <i><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Différence IR<o:p></o:p></span></i></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 43.2pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">10000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">1<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">10000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 46.55pt;" valign="top" width="62"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 45.85pt;" valign="top" width="61"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">2000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">1<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">2000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 50.25pt;" valign="top" width="67"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">3000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 48.8pt;" valign="top" width="65"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">40000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">0,9<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">36000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b><i><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">4000<o:p></o:p></span></i></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 47.75pt;" valign="top" width="64"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">10000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 39.8pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">10000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">1,2<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">12000<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b><i><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">-2000<o:p></o:p></span></i></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 50.25pt;" valign="top" width="67"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">10000<o:p></o:p></span></div> </td> </tr> <tr style="height: 14.35pt; mso-yfti-irow: 3; page-break-inside: avoid;"> <td style="border-top: none; border: solid windowtext 1.0pt; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 69.35pt;" valign="top" width="92"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Total  avec IR<o:p></o:p></span></div> </td> <td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 89.75pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">10000<o:p></o:p></span></div> </td> <td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 96.1pt;" valign="top" width="128"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">5000<o:p></o:p></span></div> </td> <td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 96.55pt;" valign="top" width="129"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">46000<o:p></o:p></span></div> </td> <td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 90.05pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">22000<o:p></o:p></span></div> </td> </tr> <tr style="height: 14.35pt; mso-yfti-irow: 4; page-break-inside: avoid;"> <td style="border-top: none; border: solid windowtext 1.0pt; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 69.35pt;" valign="top" width="92"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Administration<o:p></o:p></span></div> </td> <td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 89.75pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">-10000<o:p></o:p></span></div> </td> <td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 96.1pt;" valign="top" width="128"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">1000<o:p></o:p></span></div> </td> <td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 96.55pt;" valign="top" width="129"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">6000<o:p></o:p></span></div> </td> <td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 90.05pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">3000<o:p></o:p></span></div> </td> </tr> <tr style="height: 14.35pt; mso-yfti-irow: 5; page-break-inside: avoid;"> <td style="border-top: none; border: solid windowtext 1.0pt; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 69.35pt;" valign="top" width="92"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Rep secondaire<o:p></o:p></span></div> </td> <td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 89.75pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 96.1pt;" valign="top" width="128"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">6000<o:p></o:p></span></div> </td> <td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 96.55pt;" valign="top" width="129"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">52000<o:p></o:p></span></div> </td> <td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 90.05pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">25000<o:p></o:p></span></div> </td> </tr> <tr style="height: 14.35pt; mso-yfti-irow: 6; page-break-inside: avoid;"> <td style="border-top: none; border: solid windowtext 1.0pt; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 69.35pt;" valign="top" width="92"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">UO<o:p></o:p></span></div> </td> <td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 89.75pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 96.1pt;" valign="top" width="128"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">1 tonne achetée<o:p></o:p></span></div> </td> <td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 96.55pt;" valign="top" width="129"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">h MOD<o:p></o:p></span></div> </td> <td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 90.05pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">100 dh de CA<o:p></o:p></span></div> </td> </tr> <tr style="height: 14.35pt; mso-yfti-irow: 7; page-break-inside: avoid;"> <td style="border-top: none; border: solid windowtext 1.0pt; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 69.35pt;" valign="top" width="92"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">NUO<o:p></o:p></span></div> </td> <td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 89.75pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 96.1pt;" valign="top" width="128"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">100<o:p></o:p></span></div> </td> <td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 96.55pt;" valign="top" width="129"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">400<o:p></o:p></span></div> </td> <td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 90.05pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">1600<o:p></o:p></span></div> </td> </tr> <tr style="height: 14.35pt; mso-yfti-irow: 8; mso-yfti-lastrow: yes; page-break-inside: avoid;"> <td style="border-top: none; border: solid windowtext 1.0pt; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 69.35pt;" valign="top" width="92"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">CUO<o:p></o:p></span></div> </td> <td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 89.75pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 96.1pt;" valign="top" width="128"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">60<o:p></o:p></span></div> </td> <td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 96.55pt;" valign="top" width="129"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">130<o:p></o:p></span></div> </td> <td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.35pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 90.05pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">15,625<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><i><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Coût de production<o:p></o:p></span></i></b></div> <div class="MsoNormal"> <br /></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <br /></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">quantité<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Prix unitaire<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">total<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Matières premières<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">MOD<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Force motrice<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">70<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">300<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">1000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">70000<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">15000<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">3000<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Total charges directes<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">78000<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Frais sur achats<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Frais de production<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">70<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">300<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">60<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">130<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">4200<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">39000<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Total charges indirectes<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">43200<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Coût de production<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.15pt;" valign="top" width="154"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">131200<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Coût de revient<o:p></o:p></span></b></div> <div class="MsoNormal"> <br /></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 129.95pt;" valign="top" width="173"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Coût de production<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 118.45pt;" valign="top" width="158"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">131200<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 129.95pt;" valign="top" width="173"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Charges indirectes de ventes<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 118.45pt;" valign="top" width="158"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">15,625 x 1600 = 25000<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 129.95pt;" valign="top" width="173"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Coût de revient<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 118.45pt;" valign="top" width="158"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">156200<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 10.0pt;">On inclut la totalité des charges indirectes de ventes car la commande 2 n’est pas encore terminée.<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Résultat analytique<o:p></o:p></span></b></div> <div class="MsoNormal"> <br /></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 129.95pt;" valign="top" width="173"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">prix de ventes<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 118.45pt;" valign="top" width="158"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">160000<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 129.95pt;" valign="top" width="173"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Coût de revient<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 118.45pt;" valign="top" width="158"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">156200<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 129.95pt;" valign="top" width="173"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">résultat<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 118.45pt;" valign="top" width="158"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">3800<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b><u><span style="font-family: "Calibri","sans-serif"; font-size: 14.0pt; mso-bidi-font-style: italic;">Corrigé 10<o:p></o:p></span></u></b></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">1) montant des ventes correspondant au seuil de rentabilité <o:p></o:p></span></b></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">MCHA = CA – coût d’achat<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Soit : Coût d’achat = CA – MHA = 100% - 30% = 70% CA<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Coût variable= Coût (variable) d’achat + coût variable de distribution =70%+20% = 90% CA<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Soit : Taux MCV = 100% - 90% = 10%<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">D’où : SR = CF / Taux MCV = 50000/10% = 500000<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">2) variation correspondante du seuil de rentabilité pour une diminution de 10000 des CF<o:p></o:p></span></b></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">SR = CF / Taux MCV soit  SR = 40000/10% = 400000<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">3) le montant des ventes permettant de réaliser un bénéfice de 8000 en cas de baisse du coût variable de 10% par rapport au chiffre d’affaire<o:p></o:p></span></b></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Le coût variable passe de 90% CA à 80% CA<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">D’où :  Taux MCV = 20% <o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Avec : MCV – CF = 8000 soit MCV = 58000<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">On aura CA = 58000 / 20% = 290000<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">4.a) résultats obtenus pour H1 :<o:p></o:p></span></b></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">MCV = 10% CA =10% x 800000 = 80000<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">D’où : Résultat = MCV – CF = 80000 – 90000 = -10000<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">4.a) résultats obtenus pour H2 :<o:p></o:p></span></b></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">MCV = 10% CA =10% x 1000000 = 100000<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">D’où : Résultat = MCV – CF = 100000 – 120000 = -20000<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">4.b) valeur du coût d’achat permettant d’obtenir un résultat nul pour H1<o:p></o:p></span></b></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Avec un résultat nul, le CA est le seuil de rentabilité, donc CA = SR = 800000 <o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Et CF = MCV = 90000 soit en pourcentage de CA : Taux MCV = 90000/800000 = 11,25%<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Taux MCA = 11,25% + 20% = 31,25%<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Donc : coût d’achat = CA (en pourcentage) – 31,25 %= 100% – 31,25% = 68,75% CA soit une baisse de 1,25% par rapport au CA<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">4.b) valeur du coût d’achat permettant d’obtenir un résultat nul pour H2<o:p></o:p></span></b></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Avec un résultat nul, le CA est le seuil de rentabilité, donc CA = SR = 1000000 <o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Et CF = MCV = 120000 soit en pourcentage de CA : Taux MCV = 120000/1000000 = 12%<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Taux MCA = 12% + 20% = 32%<o:p></o:p></span></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Donc : coût d’achat = CA (en pourcentage) – 32 % = 100% – 32% = 68% CA soit une baisse de 2% par rapport au CA<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b><u><span style="font-family: "Calibri","sans-serif"; font-size: 14.0pt; mso-bidi-font-style: italic;">Corrigé 11<o:p></o:p></span></u></b></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif";">1) compte de résultat différentiel<o:p></o:p></span></b></div> <div class="MsoNormal"> <br /></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 302.4pt;" valign="top" width="403"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">1) CA net = 1320700 – 66035<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 90.2pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">1254665<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 302.4pt;" valign="top" width="403"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">2) Achats net de marchandises = 645000 – 32250 <o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 90.2pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">612750<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 302.4pt;" valign="top" width="403"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">3) Charges variables d’approvisionnement <o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 90.2pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">40300<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 302.4pt;" valign="top" width="403"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">4) Coût d’achat variable des marchandises achetées  (2+3)<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 90.2pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">653050<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 302.4pt;" valign="top" width="403"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">5) Variation de stock (SI-SF)  <o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 90.2pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">13300<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 302.4pt;" valign="top" width="403"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">6) Coût d’achat variable des marchandises vendues (4+5)<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 90.2pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">666350<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 302.4pt;" valign="top" width="403"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">7) Charges variables de distribution <o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 90.2pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">67900<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 302.4pt;" valign="top" width="403"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">8) Coût variable  (6+7)<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 90.2pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">734250<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 302.4pt;" valign="top" width="403"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">9) Marge sur coût variable  (1-8)<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 90.2pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">520415<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 302.4pt;" valign="top" width="403"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">10) Charges fixes    <o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 90.2pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">240000<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 302.4pt;" valign="top" width="403"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">11) Résultat   (9-10)<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 90.2pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">280415<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">2) seuil de rentabilité et point mort<o:p></o:p></span></b></div> <div class="MsoNormal"> <br /></div> <ul style="margin-top: 0cm;" type="disc"> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Taux de MCV= MCV / CA      = 520415 / 1254665  = 41,48%<o:p></o:p></span></li> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">SR =  charges fixes / Taux MCV = 240000 / 41,48% = 578592,09<o:p></o:p></span></li> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Le CA du premier trimestre = 1254665 x (1/5) =  250933<o:p></o:p></span></li> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Le CA des trois autres trimestres = 1254665 x (4/5) =  1003732 <o:p></o:p></span></li> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Pour les autres trimestres, le CA est régulier de régulier de (1003732 / 9) = 111525,77<o:p></o:p></span></li> <li class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Le SR  de 578592,09 sera atteint au deuxième trimestre, soit au bout de : <o:p></o:p></span></li> </ul> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">(578592,09 -250933) / 111525,77 = 2,94 mois d’activité du deuxième trimestre. Ce qui correspond au 28 juin <o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b><u><span style="font-family: "Calibri","sans-serif"; font-size: 14.0pt; mso-bidi-font-style: italic;">Corrigé 12<o:p></o:p></span></u></b></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">L’entreprise travaille en série de 10, en conséquence l’unité sera la série de 10<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 95.4pt;" valign="top" width="127"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Nombre de séries produites<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Charges variables<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Charges fixes<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Coût total<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Coût moyen<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 73.3pt;" valign="top" width="98"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Coût marginal<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 95.4pt;" valign="top" width="127"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">1<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">3,6<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">2<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">5,6<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">5,6<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 73.3pt;" valign="top" width="98"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">5,6<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 95.4pt;" valign="top" width="127"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">2<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">8<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">2<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">10<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">5<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 73.3pt;" valign="top" width="98"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">4,4<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 95.4pt;" valign="top" width="127"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">3<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">13<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">2<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">15<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">5<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 73.3pt;" valign="top" width="98"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">5<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 95.4pt;" valign="top" width="127"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">4<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">19<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">2<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">21<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">5,3<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 73.3pt;" valign="top" width="98"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">6<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 95.4pt;" valign="top" width="127"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">5<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">24<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">4<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">28<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">5,6<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 73.3pt;" valign="top" width="98"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">7<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 95.4pt;" valign="top" width="127"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">6<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">31,2<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">4<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">35,2<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">5,9<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 73.3pt;" valign="top" width="98"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">7,2<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <br /></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 95.4pt;" valign="top" width="127"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Nombre de séries produites<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Recette totale<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Recette moyenne<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Recette marginale<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Profit total<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 73.3pt;" valign="top" width="98"><div class="MsoNormal"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Profit marginal<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 95.4pt;" valign="top" width="127"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">1<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">6,8<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">6,8<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">6,8<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">1,2<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 73.3pt;" valign="top" width="98"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">1,2<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 95.4pt;" valign="top" width="127"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">2<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">13,3<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">6,7<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">6,5<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">3,3<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 73.3pt;" valign="top" width="98"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">2,1<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 95.4pt;" valign="top" width="127"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">3<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">19,6<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">6,5<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">6,3<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">4,6<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 73.3pt;" valign="top" width="98"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">1,3<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 95.4pt;" valign="top" width="127"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">4<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">25,6<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">6,4<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">6<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">4,6<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 73.3pt;" valign="top" width="98"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">0<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 95.4pt;" valign="top" width="127"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">5<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">31,6<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">6,3<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">6<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">3,6<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 73.3pt;" valign="top" width="98"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">-1<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 95.4pt;" valign="top" width="127"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">6<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">37,4<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">6,2<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">5,8<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">2,2<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 73.3pt;" valign="top" width="98"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">-1,4<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b><u><span style="font-family: "Calibri","sans-serif"; font-size: 14.0pt; mso-bidi-font-style: italic;">Corrigé 13<o:p></o:p></span></u></b></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">1) Coûts <o:p></o:p></span></b></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">1) Niveaux d’activité<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">700<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 85.35pt;" valign="top" width="114"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">800<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 94.65pt;" valign="top" width="126"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">900<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">2) Matières premières<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">86300<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 85.35pt;" valign="top" width="114"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">94930<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 94.65pt;" valign="top" width="126"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">103560<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">3) Autres charges opérationnelles de production<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">100700<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 85.35pt;" valign="top" width="114"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">115805<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 94.65pt;" valign="top" width="126"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">129471,42<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">4) Charges opérationnelles de distribution<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">63000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 85.35pt;" valign="top" width="114"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">72450<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 94.65pt;" valign="top" width="126"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">81000<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">5) Coût variable (2+3+4)<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">250000<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 85.35pt;" valign="top" width="114"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">283185<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 94.65pt;" valign="top" width="126"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">314031,42<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">6) Charges fixes<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">95400<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 85.35pt;" valign="top" width="114"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">95400<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 94.65pt;" valign="top" width="126"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">128790<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">7) Coût de revient total (5+6)<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">345400<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 85.35pt;" valign="top" width="114"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">378585<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 94.65pt;" valign="top" width="126"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">442821,42<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">8) Coût moyen (7/1)<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">493,43<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 85.35pt;" valign="top" width="114"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">473,23<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 94.65pt;" valign="top" width="126"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">492,02<o:p></o:p></span></b></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">9) Coût marginal d’une série de 100<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 85.35pt;" valign="top" width="114"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">(378585-345400)<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">= 33185<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 94.65pt;" valign="top" width="126"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">(442821,42-378585)<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">= 64236,42<o:p></o:p></span></b></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">10) Coût marginal unitaire<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 85.35pt;" valign="top" width="114"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">331,85<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 94.65pt;" valign="top" width="126"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">642,36<o:p></o:p></span></b></div> </td> </tr> </tbody></table> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <b><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">2) la commande additive doit-elle être acceptée ?<o:p></o:p></span></b></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Niveaux d’activité<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">700<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 85.35pt;" valign="top" width="114"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">800<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 94.65pt;" valign="top" width="126"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">900<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Prix de vente unitaire <o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">600<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 85.35pt;" valign="top" width="114"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">600<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 94.65pt;" valign="top" width="126"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">600<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Coût moyen (unitaire)<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">493,43<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 85.35pt;" valign="top" width="114"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">473,23<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 94.65pt;" valign="top" width="126"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">492,02<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Résultat unitaire<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">106,57<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 85.35pt;" valign="top" width="114"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">126,77<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 94.65pt;" valign="top" width="126"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">107,98<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">Résultat global<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">74599<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 85.35pt;" valign="top" width="114"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">101416<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 94.65pt;" valign="top" width="126"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">97182<o:p></o:p></span></b></div> </td> </tr> <tr> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">10) Coût marginal unitaire<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 85.35pt;" valign="top" width="114"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">331,85<o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 94.65pt;" valign="top" width="126"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="font-size: 10.0pt; mso-bidi-font-size: 12.0pt;">642,36<o:p></o:p></span></b></div> </td> </tr> </tbody></table> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">L’entreprise peut accepter la première commande de 100 ventilateurs, et ce du fait que pour le niveau d’activité de 800 unités, le coût marginal unitaire de 331,85 dh est inférieur au prix de vente de 600 dh. Pour une commande de 100 ventilateurs, l’entreprise peut même réduire son prix de vente, et ce dans la limite du coût marginal unitaire (331,85 dh)<o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt;">Par contre, pour le niveau d’activité de 900 unités, on a un coût marginal unitaire de 642,36 dh qui est supérieur au prix de vente de 600 dh. Et de ce fait, l’entreprise doit refuser la deuxième commande de 100 ventilateurs. <o:p></o:p></span></div> <br /></div>

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