{"id":953,"date":"2014-06-26T06:38:49","date_gmt":"2014-06-26T04:38:49","guid":{"rendered":"http:\/\/www.cfppa.fr\/infocampus\/?page_id=953"},"modified":"2014-06-27T07:24:17","modified_gmt":"2014-06-27T05:24:17","slug":"achat-de-60-ha","status":"publish","type":"page","link":"https:\/\/www.cfppa.fr\/infocampus\/cas-de-gestion\/agrandissement-et-ces-consequences\/achat-de-60-ha\/","title":{"rendered":"Achat de 60 ha ?"},"content":{"rendered":"<p><span style=\"font-size: 14pt;\">Question ?<\/span><\/p>\n<p><span style=\"font-size: 14pt; color: #ff0000;\">L&#8217;EARl EPIDOR\u00a0\u00e0 la possibilit\u00e9 de reprendre 60 ha de culture \u00e0 10\u00a0000\u20ac l\u2019ha. Cette exploitation a des DPU \u00e0 300\u20ac. Doit-elle faire cet investissement\u00a0? \u00c9valuez cette hypoth\u00e8se d\u2019un point de vue technique, \u00e9conomique et financier (et humain)<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">l&#8217;exploitation de r\u00e9f\u00e9rence \u00a0est une entreprise qui a d\u00e9j\u00e0 300ha en syst\u00e8me grandes cultures.\u00a0<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">Il convient de se poser la question Epidor peut elle financer cet achat ? \u00a0et est ce rentable ?\u00a0<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">Sachant que l&#8217;on r\u00e9pond \u00e0 une finalit\u00e9 r\u00e9currente des agriculteurs :<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">&gt;se constituer un \u00a0patrimoine et\/ou <\/span><\/p>\n<p><span style=\"font-size: 14pt;\">&gt;s\u00e9curiser son outil de travail\u00a0<\/span><\/p>\n<h5 style=\"text-align: center;\"><span style=\"font-size: 14pt;\">Approche\u00a0technique\u00a0<\/span><\/h5>\n<p style=\"text-align: center;\">Ici, nous allons consid\u00e9rer que cet agrandissement marginal de 20% sera conduit comme le reste de l&#8217;exploitation et que les mat\u00e9riels pr\u00e9sents \u00a0seront de taille pour assumer la mise en valeur de ces surfaces .<\/p>\n<p style=\"text-align: center;\"><span style=\"font-size: 12pt; color: #ff0000;\">Par contre le temps de travail devra \u00eatre traiter !\u00a0<\/span><\/p>\n<h5 style=\"text-align: center;\">Approche \u00a0plan de financement<\/h5>\n<p>60 ha * 10 000\u20ac \u00a0= 600 000\u20ac<\/p>\n<p>Question ? y a t il les frais de notaire ? oui ou non ?<\/p>\n<p>Comme elle n&#8217;a pas de fermage sur cet agrandissement , nous prendrons la version &#8220;forte&#8221; des frais de notaire . grosso modo 18% \u00a0soit 108 000\u20ac !<\/p>\n<p>Soit un emprunt de 700 000\u20ac que nous allons prendre sur 20 ans \u00e0 2.5 % (ADI comprise)<\/p>\n<p>soit 7000 000 * 0.0641471 = 44 902\u20ac ( soit 35 000 \u20ac de remboursement de capital et 9902 de frais fi)<\/p>\n<p>pour \u00a0600 000 * 0.0641471 = 38 488\u20ac<\/p>\n<p>&nbsp;<\/p>\n<p>Si elle avait d\u00e9tenue un bail elle aurait pu pr\u00e9tendre \u00e0 des frais notari\u00e9s plus faible ( la moiti\u00e9!)<\/p>\n<p>&nbsp;<\/p>\n<p>2eme Question : doit on les inscrire au bilan de l&#8217; EARL \u00a0ou pas ??<\/p>\n<p>Si les terres sont au bilan , les frais notari\u00e9s engendreront des amortissements, vu la somme cela peut \u00eatre une hypoth\u00e8se a ne pas n\u00e9gliger !<\/p>\n<p>De plus les int\u00e9r\u00eats des emprunts cr\u00e9eront des charges pour l&#8217;entreprise ( donc impacteront la MSA et les impots !)<\/p>\n<p>Dans notre cas \u00a0, nous choisissons l\u2019hypoth\u00e8se d&#8217;un achat \u00e0 <span style=\"font-size: 14pt; color: #800080;\">titre priv\u00e9 et un prix qui englobe l&#8217;achat des DPU. <\/span><\/p>\n<h5 style=\"text-align: center;\">Approche \u00e9conomique<\/h5>\n<p>Ici je vous conseille de reprendre le compte de r\u00e9sultat de l&#8217;entreprise et de faire une situation avant et apr\u00e8s .<\/p>\n<p>Sachant que les 60 ha seront conduits \u00a0comme les autres !<\/p>\n<table style=\"height: 1110px;\">\n<tbody>\n<tr>\n<td width=\"416\">Produits<\/td>\n<td width=\"103\">Avant 300ha\u00a0\u00a0rdt<\/td>\n<td width=\"80\">\u00a0Prix<\/td>\n<td width=\"80\">\u00a0% pour les +60<\/td>\n<td width=\"80\">Total pour les +60<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Bl\u00e9\u00a0 (45%)<\/td>\n<td>6,4<\/td>\n<td>164<\/td>\n<td>27<\/td>\n<td>28 339<\/td>\n<\/tr>\n<tr>\n<td>Orge (23%)<\/td>\n<td>7,5<\/td>\n<td>148<\/td>\n<td>13,8<\/td>\n<td>15 318<\/td>\n<\/tr>\n<tr>\n<td>Tournesol (10%)<\/td>\n<td>1,9<\/td>\n<td>320<\/td>\n<td>6<\/td>\n<td>3 648<\/td>\n<\/tr>\n<tr>\n<td>Colza (12%)<\/td>\n<td>3,2<\/td>\n<td>380<\/td>\n<td>7,2<\/td>\n<td>8 755<\/td>\n<\/tr>\n<tr>\n<td>Bl\u00e9 dur\u00a0 (10%)<\/td>\n<td>6,1<\/td>\n<td>191<\/td>\n<td>6<\/td>\n<td>6 991<\/td>\n<\/tr>\n<tr>\n<td>Total vente<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>63 051<\/td>\n<\/tr>\n<tr>\n<td>DPU<\/td>\n<td><\/td>\n<td><\/td>\n<td>300<\/td>\n<td>18 000<\/td>\n<\/tr>\n<tr>\n<td>Total des produits<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><strong><span style=\"color: #ff0000;\">81 051<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>Avant\u00a0 300ha<\/td>\n<td>Par ha<\/td>\n<td>&#8220;+ 60 ha&#8221;<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Charges Op\u00e9rationnells<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Engrais<\/td>\n<td>51 400<\/td>\n<td>171<\/td>\n<td>10 280<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Semences<\/td>\n<td>17 200<\/td>\n<td>57<\/td>\n<td>3 440<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Produits de d\u00e9fense<\/td>\n<td>46 700<\/td>\n<td>156<\/td>\n<td>9 340<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Assurance<\/td>\n<td>5 405<\/td>\n<td>18<\/td>\n<td>1 081<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Total<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>\u00a024 141<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Charges Structure<\/td>\n<td>\u00a0Pour 300 ha<\/td>\n<td>\u00a0Par Ha<\/td>\n<td>\u00a0Pour +60<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Travaux Cuma<\/td>\n<td>3914<\/td>\n<td>13<\/td>\n<td>783<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Carburant<\/td>\n<td>16953<\/td>\n<td>57<\/td>\n<td>3 391<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>R\u00e9parations<\/td>\n<td>8942<\/td>\n<td>30<\/td>\n<td>1 788 (1)<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>entretien foncier<\/td>\n<td>766<\/td>\n<td>3<\/td>\n<td>153<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Fermage<\/td>\n<td>43058<\/td>\n<td>144<\/td>\n<td>8 612*<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Impots foncier<\/td>\n<td>977<\/td>\n<td>3<\/td>\n<td>195<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Cotisation MSA Chef d&#8217;exploitation<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Frais g\u00e9n\u00e9raux<\/td>\n<td>23833<\/td>\n<td>79<\/td>\n<td>4 767<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>\u00a028329<\/td>\n<\/tr>\n<tr>\n<td>\u00a0Total des charges<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><strong><span style=\"color: #ff0000;\">43 830<br \/>\n<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\">Variation\u00a0 Hors MSA<\/td>\n<td><strong><span style=\"color: #993366;\">37 221\u20ac\u00a0<\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>(1) On devrait augmenter ce poste un peu plus car les outils vont \u00eatre utilis\u00e9s sur plus d&#8217;hectare donc on augmente le risque de casse !\u00a0<img decoding=\"async\" data-src=\"http:\/\/www.cfppa.fr\/infocampus\/wp-content\/plugins\/tinymce-emoticons\/images\/emoticons-set-1\/cry.png\" alt=\"cry\" border=\"0\" hspace=\"5\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" class=\"lazyload\" \/><\/p>\n<p>* Comme les 60 ha ont \u00e9t\u00e9 achet\u00e9 \u00e0 titre priv\u00e9 et mis \u00e0 disposition de l&#8217;EARL , il y a un fermage !<\/p>\n<p>Les plus 60 ha d\u00e9gageraient une variation d&#8217;EBE de 37 221\u20ac\u00a0\u00a0hors cotisation MSA<\/p>\n<p>En supposant que melle EPIDOR soit\u00a0dans la tranche de <strong>30% de MSA<\/strong>\u00a0: cela induira une nouvelle charge de <strong>11 166\u20ac<\/strong><\/p>\n<p>Les 60 ha &#8220;rapporteront&#8221; donc 26 055\u00a0plus le fermage (8612\u20ac ) soit un gain de 34 667\u20ac\u00a0pour un remboursement de capital de 35 000\u20ac car on a opt\u00e9 \u00a0pour un emprunt sur 20 ans<\/p>\n<p>Dans ce cas et si nous nous basons que sur les + 60 ha, l&#8217;investissement \u00a0couvre le remboursement en capital ou l&#8217;annuit\u00e9 hors frais de notaire .<\/p>\n<p>Mais par ce biais on se constitue un patrimoine et on s\u00e9curise son outil de travail .<\/p>\n<p>On pourrait \u00e9galement optimiser les productions pour d\u00e9gager du b\u00e9n\u00e9fice !<\/p>\n<p>&nbsp;<\/p>\n<p>Si nous avions opt\u00e9 pour l&#8217;option de mettre les terres au bilan , les frais de notaire auraient pu \u00eatre amorti ! et les frais financiers auraient impact\u00e9 la cotisation MSA !<\/p>\n<p>La part d&#8217;immobilisation dans le bilan aurait augment\u00e9 ainsi que le montant des emprunts !<\/p>\n<p>Mais attention lors de la sortie des terres du bilan ( apr\u00e8s la fin des amortissements des frais de notaires) on pourrait \u00eatre tax\u00e9e sur les plus-valus !!<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Question ? L&#8217;EARl EPIDOR\u00a0\u00e0 la possibilit\u00e9 de reprendre 60 ha de culture \u00e0 10\u00a0000\u20ac l\u2019ha. Cette exploitation a des DPU \u00e0 300\u20ac. Doit-elle faire cet investissement\u00a0? \u00c9valuez cette hypoth\u00e8se d\u2019un point de vue technique, \u00e9conomique et financier (et humain) l&#8217;exploitation de r\u00e9f\u00e9rence \u00a0est une entreprise qui a d\u00e9j\u00e0 300ha en &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":173,"menu_order":0,"comment_status":"open","ping_status":"open","template":"","meta":{"_crdt_document":"","footnotes":""},"class_list":["post-953","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Achat de 60 ha ?  - 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\/cas-de-gestion\/agrandissement-et-ces-consequences\/achat-de-60-ha\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Achat de 60 ha ?  - Info campus CFPPA\" \/>\n<meta property=\"og:description\" content=\"Question ? 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