{"id":250,"date":"2013-09-16T09:28:41","date_gmt":"2013-09-16T07:28:41","guid":{"rendered":"http:\/\/www.cfppa.fr\/infocampus\/?page_id=250"},"modified":"2014-06-07T07:56:54","modified_gmt":"2014-06-07T05:56:54","slug":"elements-danalyse","status":"publish","type":"page","link":"https:\/\/www.cfppa.fr\/infocampus\/elements-danalyse\/","title":{"rendered":"\u00c9l\u00e9ments d’analyse"},"content":{"rendered":"

Tableau de comparaison des annuit\u00e9s (capital rembours\u00e9 + frais financiers)\u00a0 et des amortissements<\/b><\/p>\n

Pourquoi ? : Logiquement les annuit\u00e9s doivent couvrir la charge amortissement ( les amortissements sont des charges mais pas une d\u00e9pense)<\/p>\n

S’il existe un diff\u00e9rentiel il faut s’interroger ? \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0.<\/p>\n

\"annuit\u00e9s_amo\"<\/a>Dans le graphique ci-dessus, pendant les ann\u00e9es 2013-2014 on augmente la tr\u00e9sorerie .<\/p>\n

Pendant les ann\u00e9es 2015-2017 on d\u00e9grade la tr\u00e9sorerie ( on doit pr\u00e9lever dans le fonds de roulement s\u2019il existe\u00a0!)<\/p>\n

Ce tableau doit vous permettre de justifier le d\u00e9but de votre projet (poids des annuit\u00e9s dans la tr\u00e9sorerie) et savoir si vous pouvez rembourser de nouvelles annuit\u00e9s !<\/p>\n

Pour cela, il convient de v\u00e9rifier que l\u2019EBE permet de rembourser les annuit\u00e9s\u00a0: le ration annuit\u00e9s\/EBE doit \u00eatre inf\u00e9rieur \u00e0 60% .<\/p>\n

Attention ce ratio s\u2019interpr\u00e8te en fonction des 40% restant et du niveau de vie des exploitants !<\/p>\n

 <\/p>\n

Un EBE seul, ne veut rien dire . Ici le cas A avec un EBE de 100\u00a0000\u20ac semble \u00eatre une entreprise ayant une bonne situation.<\/p>\n

\"ebe\"<\/a>Mais si on calcule son revenu disponible ( EBE \u2013(annuit\u00e9s +Ffi CT) ) on le trouve plus faible que le cas B . Le revenu disponible \u00e9tant la somme que le chef d\u2019exploitation peut disposer pour ses pr\u00e9l\u00e8vements priv\u00e9s \u00a0et assurer de nouveaux investissements ou pr\u00e9venir des coups durs .<\/p>\n

 <\/p>\n

Une CIFI n\u00e9gative peut s\u2019expliquer une ann\u00e9e par des besoins \u00ab\u00a0extraordinaires\u00a0\u00bb du chef d\u2019exploitation, aussi \u00a0convient-il \u00a0d\u2019\u00e9tudier ces variations sur 3 \u00e0 5 ans.<\/p>\n

 <\/p>\n

Si\u00a0 l\u2019EBE est trop faible pour d\u00e9gager un revenu disponible correct, il faut s\u2019attarder sur sa construction\u00a0: ce sont des produits moins certaines charges (op\u00e9rationnelles et structures \u2013hors financiers et amortissements) .<\/p>\n

\u00a0Co\u00fbt de production , prix seuil, prix de revient , b\u00e9n\u00e9fice …\u00a0<\/strong><\/p>\n

Pour analyser le syst\u00e8me, il convient d\u2019\u00e9valuer le co\u00fbt de production<\/b> ( \u00e0 la tonne ou au kilo) . Pour cela vous devez affecter les charges aux diverses productions (ex la charge frais v\u00e9to est destin\u00e9e aux productions animales\u00a0et non aux productions v\u00e9g\u00e9tales\u00a0! sinon je demande une explication\u00a0! )<\/p>\n

Pour les charges dites de structure, il faut trouver des cl\u00e9s de r\u00e9partition\u00a0 les plus pr\u00e9cises possibles.<\/p>\n

(La charge \u00ab\u00a0amortissements\u00a0\u00bb \u00e9tant \u00e0 commenter de fa\u00e7on particuli\u00e8re. Vous ne devez pas inclure dans un premier temps les pr\u00e9l\u00e8vements priv\u00e9s)<\/p>\n

\"prix\"<\/a><\/p>\n

Pour d\u00e9terminer le prix seuil, il convient de diminuer le co\u00fbt de production\u00a0 du montant des aides<\/p>\n

 <\/p>\n

Pour le prix de revient, on int\u00e8gre la r\u00e9mun\u00e9ration du travail de l\u2019exploitant.<\/p>\n

Et donc la diff\u00e9rence entre le prix de vente et le prix de revient s\u2019appelle un b\u00e9n\u00e9fice ou une perte\u00a0! En cas de b\u00e9n\u00e9fice, le chef d\u2019entreprise peut \u00a0le pr\u00e9lever ou le mettre de cot\u00e9 pour investir ou assurer une tr\u00e9sorerie.<\/p>\n","protected":false},"excerpt":{"rendered":"

Tableau de comparaison des annuit\u00e9s (capital rembours\u00e9 + frais financiers)\u00a0 et des amortissements Pourquoi ? : Logiquement les annuit\u00e9s doivent couvrir la charge amortissement ( les amortissements sont des charges mais pas une d\u00e9pense) S’il existe un diff\u00e9rentiel il faut s’interroger ? \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0. Dans le …<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"open","ping_status":"open","template":"","meta":{"_crdt_document":"","footnotes":""},"class_list":["post-250","page","type-page","status-publish","hentry"],"yoast_head":"\n\u00c9l\u00e9ments d'analyse - Info campus CFPPA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cfppa.fr\/infocampus\/elements-danalyse\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00c9l\u00e9ments d'analyse - Info campus CFPPA\" \/>\n<meta property=\"og:description\" content=\"Tableau de comparaison des annuit\u00e9s (capital rembours\u00e9 + frais financiers)\u00a0 et des amortissements Pourquoi ? : Logiquement les annuit\u00e9s doivent couvrir la charge amortissement ( les amortissements sont des charges mais pas une d\u00e9pense) S’il existe un diff\u00e9rentiel il faut s’interroger ? \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0. 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