Portail des étudiants en Sciences Economiques & Gestion (cours & exercices corrigés)

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<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>
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<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>
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<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>
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<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>
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<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>
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<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>
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<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>
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<span style="font-size: 9.0pt;">Charges indirectes<o:p></o:p></span></div>
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<span style="font-size: 9.0pt;">Montant<o:p></o:p></span></div>
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<span style="font-size: 9.0pt;">Centres auxiliaires<o:p></o:p></span></div>
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<span style="font-size: 9.0pt;">Centres principaux<o:p></o:p></span></div>
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<span style="font-size: 9.0pt;">Entretien<o:p></o:p></span></div>
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<span style="font-size: 9.0pt;">Transport<o:p></o:p></span></div>
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<span style="font-size: 9.0pt;">Atelier 1<o:p></o:p></span></div>
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<span style="font-size: 9.0pt;">Atelier 2<o:p></o:p></span></div>
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<span style="font-size: 9.0pt;">Distribution<o:p></o:p></span></div>
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<span style="font-size: 9.0pt;">Totaux de la répartition 1<sup>ère</sup><o:p></o:p></span></div>
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<b><span style="font-size: 9.0pt;">?<o:p></o:p></span></b></div>
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<span style="font-size: 9.0pt;">25000<o:p></o:p></span></div>
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<b><span style="font-size: 9.0pt;">?<o:p></o:p></span></b></div>
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<span style="font-size: 9.0pt;">1497500<o:p></o:p></span></div>
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<span style="font-size: 9.0pt;">993400<o:p></o:p></span></div>
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<span style="font-size: 9.0pt;">1993100<o:p></o:p></span></div>
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<span style="font-size: 9.0pt;">Répartition secondaire.<o:p></o:p></span></div>
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<span style="font-size: 9.0pt;">Entretien<o:p></o:p></span></div>
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<span style="font-size: 9.0pt;">Transport<o:p></o:p></span></div>
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<b><span style="font-size: 9.0pt;">?<o:p></o:p></span></b></div>
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<span style="font-size: 9.0pt;">6,25%<o:p></o:p></span></div>
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<span style="font-size: 9.0pt;">20%<o:p></o:p></span></div>
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<b><span style="font-size: 9.0pt;">?<o:p></o:p></span></b></div>
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<span style="font-size: 9.0pt;">25%<o:p></o:p></span></div>
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<span style="font-size: 9.0pt;">8,75%<o:p></o:p></span></div>
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<span style="font-size: 9.0pt;">40%<o:p></o:p></span></div>
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<span style="font-size: 9.0pt;">12%<o:p></o:p></span></div>
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<span style="font-size: 9.0pt;">15%<o:p></o:p></span></div>
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<span style="font-size: 9.0pt;">73%<o:p></o:p></span></div>
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<span style="font-size: 9.0pt;">Totaux de la répartition 2<sup>ère</sup><o:p></o:p></span></div>
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<span style="font-size: 9.0pt;">Nature de l’U.O.<o:p></o:p></span></div>
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<span style="font-size: 9.0pt;">Nombre d’U.O<o:p></o:p></span></div>
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<span style="font-size: 9.0pt;">Coût de l’U.O.<o:p></o:p></span></div>
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<b><span style="font-size: 9.0pt;">?</span></b><span style="font-size: 9.0pt;"><o:p></o:p></span></div>
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<b><span style="font-size: 9.0pt;">?</span></b><span style="font-size: 9.0pt;"><o:p></o:p></span></div>
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<b><span style="font-size: 9.0pt;">?</span></b><span style="font-size: 9.0pt;"><o:p></o:p></span></div>
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<span style="font-size: 9.0pt;">Kg produit<o:p></o:p></span></div>
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<span style="font-size: 9.0pt;">4000<o:p></o:p></span></div>
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<b><span style="font-size: 9.0pt;">?<o:p></o:p></span></b></div>
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<b><span style="font-size: 9.0pt;">?</span></b><span style="font-size: 9.0pt;"><o:p></o:p></span></div>
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<span style="font-size: 9.0pt;">Kg produit<o:p></o:p></span></div>
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<span style="font-size: 9.0pt;">3500<o:p></o:p></span></div>
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<b><span style="font-size: 9.0pt;">?<o:p></o:p></span></b></div>
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<b><span style="font-size: 9.0pt;">?</span></b><span style="font-size: 9.0pt;"><o:p></o:p></span></div>
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<span style="font-size: 9.0pt;">Produit vendu<o:p></o:p></span></div>
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<span style="font-size: 9.0pt;">8000<o:p></o:p></span></div>
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<b><span style="font-size: 9.0pt;">?<o:p></o:p></span></b></div>
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<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;">
<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><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;">
<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><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>
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<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;"><img height="21" src="file:///C:/DOCUME~1/Mohamed/LOCALS~1/Temp/msohtmlclip1/01/clip_image002.gif" v:shapes="_x0000_i1025" width="23" /></span> : 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;"><img height="21" src="file:///C:/DOCUME~1/Mohamed/LOCALS~1/Temp/msohtmlclip1/01/clip_image004.gif" v:shapes="_x0000_i1026" width="23" /></span> : 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;"><img height="21" src="file:///C:/DOCUME~1/Mohamed/LOCALS~1/Temp/msohtmlclip1/01/clip_image002.gif" v:shapes="_x0000_i1027" width="23" /></span> : 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;"><img height="21" src="file:///C:/DOCUME~1/Mohamed/LOCALS~1/Temp/msohtmlclip1/01/clip_image004.gif" v:shapes="_x0000_i1028" width="23" /></span> : 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;"><img height="21" src="file:///C:/DOCUME~1/Mohamed/LOCALS~1/Temp/msohtmlclip1/01/clip_image002.gif" v:shapes="_x0000_i1029" width="23" /></span><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;"><img height="21" src="file:///C:/DOCUME~1/Mohamed/LOCALS~1/Temp/msohtmlclip1/01/clip_image004.gif" v:shapes="_x0000_i1030" width="23" /></span><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>

<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>

</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<sup>ère</sup><o:p></o: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<sup>ère</sup><o:p></o: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;"><img height="21" src="file:///C:/DOCUME~1/Mohamed/LOCALS~1/Temp/msohtmlclip1/01/clip_image002.gif" v:shapes="_x0000_i1031" width="23" /></span>+ achat cuir 300 <span style="mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><img height="21" src="file:///C:/DOCUME~1/Mohamed/LOCALS~1/Temp/msohtmlclip1/01/clip_image004.gif" v:shapes="_x0000_i1032" width="23" /></span> = 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;"><img height="21" src="file:///C:/DOCUME~1/Mohamed/LOCALS~1/Temp/msohtmlclip1/01/clip_image002.gif" v:shapes="_x0000_i1033" width="23" /></span> x 800 = 120<span style="mso-text-raise: -3.0pt; position: relative; top: 3.0pt;"><img height="21" src="file:///C:/DOCUME~1/Mohamed/LOCALS~1/Temp/msohtmlclip1/01/clip_image002.gif" v:shapes="_x0000_i1034" width="23" /></span><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;"><img height="21" src="file:///C:/DOCUME~1/Mohamed/LOCALS~1/Temp/msohtmlclip1/01/clip_image004.gif" v:shapes="_x0000_i1035" width="23" /></span></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;"><img height="21" src="file:///C:/DOCUME~1/Mohamed/LOCALS~1/Temp/msohtmlclip1/01/clip_image004.gif" v:shapes="_x0000_i1036" width="23" /></span><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>

EXERCICES CORRIGES DE COMPTABILITÉ ANALYTIQUES

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EXERCICES CORRIGES DE COMPTABILITÉ ANALYTIQUES

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