L ANALYSE DES RESULTATS
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L ANALYSE DES RESULTATS
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1. L’ANALYSE DES RESULTATS LA COMPTABILITE ANALYTIQUE
2. COMPATILITE GENERALE
LES CHARGES IMPUTABLES AUX COUTS
3. LES CHARGES IMPUTABLES
5. DEUX METHODES D’ANALYSE DES COUTS LES COUTS VARIABLES
Les charges imputées sont réparties entre
CHARGES VARIABLES
Et
CHARGES FIXES
Sont calculés
Les marges sur coûts variables
Le SEUIL DE RENTABILITÉ
6. La comptabilité analytique est un OUTIL Mise en place des différentes politiques et stratégies de l’entreprise :
Politique d’approvisionnement
Organisation de la production
Politique salariale
Politique de distribution
Politique des prix
Etc.
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