{"id":1511,"date":"2017-06-20T10:45:21","date_gmt":"2017-06-20T10:45:21","guid":{"rendered":"http:\/\/edebex.com\/?p=1511"},"modified":"2020-02-17T10:49:25","modified_gmt":"2020-02-17T10:49:25","slug":"ca-vaut-le-coup-de-maitriser-vos-couts","status":"publish","type":"post","link":"https:\/\/edebex.com\/fr\/blog\/ca-vaut-le-coup-de-maitriser-vos-couts\/","title":{"rendered":"\u00c7a vaut le coup de ma\u00eetriser vos co\u00fbts!"},"content":{"rendered":"

Les charges de votre entreprise ne sont pas un ensemble homog\u00e8ne. Fixes ou variables, directes ou indirectes: sachez reconna\u00eetre vos types de charges (vos co\u00fbts en langage comptable) pour mieux les ma\u00eetriser et optimiser votre gestion\u2026<\/strong><\/h4>\n

Toujours pr\u00e9sents: vos co\u00fbts fixes<\/strong><\/h2>\n

Vos co\u00fbts fixes sont ceux qui ne changent pas avec le volume de vos ventes. Peu importe combien de produits ou services vous vendez ou pas, vous devez toujours assumer les co\u00fbts fixes suivants:<\/p>\n

    \n
  • Le loyer de l\u2019espace occup\u00e9 par votre entreprise (il pourra \u00e9voluer au fil du temps, mais pas au jour le jour)<\/li>\n
  • Les diverses assurances<\/li>\n
  • Certains honoraires (votre avocat et expert-comptable, car leurs co\u00fbts ne sont pas directement li\u00e9s \u00e0 vos ventes sur une p\u00e9riode donn\u00e9e)<\/li>\n
  • Les co\u00fbts de personnel de certains membres de votre \u00e9quipe, indispensables quel que soit votre volume de ventes (votre secr\u00e9taire, par exemple, si vous ne pouvez vous en passer)<\/li>\n
  • etc.<\/li>\n<\/ul>\n

    Et vos charges variables?<\/strong><\/h2>\n

    Vos charges variables sont directement et proportionnellement li\u00e9es au volume de vos ventes ou de votre production. En cas de hausse ou de diminution de l\u2019activit\u00e9, vos co\u00fbts variables suivront le mouvement et dans des proportions semblables. Voici quelques exemples:<\/p>\n

      \n
    • Les mati\u00e8res premi\u00e8res utilis\u00e9es pour votre production<\/li>\n
    • Vos frais de transport<\/li>\n
    • Les charges salariales de votre personnel op\u00e9rationnel (dont le nombre d\u00e9pend de vos activit\u00e9s)<\/li>\n
    • etc.<\/li>\n<\/ul>\n

      Bien distinguer vos charges fixes de vos charges variables vous permettra de mieux calculer l\u2019impact d\u2019une hausse ou d\u2019une baisse d\u2019activit\u00e9s sur les co\u00fbts que vous devrez assumer.<\/p>\n

      Directs ou indirects?<\/strong><\/h2>\n

      Si un co\u00fbt est directement associ\u00e9 \u00e0 votre production ou \u00e0 vos ventes, il est direct. Lorsqu\u2019une charge profite \u00e0 plusieurs secteurs de votre entreprise: elle est indirecte. Un co\u00fbt indirect peut selon les cas \u00eatre fixe ou variable. Un co\u00fbt direct sera quant \u00e0 lui g\u00e9n\u00e9ralement variable, puisque directement li\u00e9 \u00e0 votre activit\u00e9.<\/p>\n

      Le petit tableau ci-dessous illustre<\/strong>\u00a0par quelques exemples le classement de vos co\u00fbts en directs ou indirects, et en fixes ou variables.<\/p>\n\n\n\n\n\n\n\n\n\n
      Type de charge<\/td>\nDirect\/Indirect<\/td>\nFixe\/Variable<\/td>\n<\/tr>\n
      Salaire des employ\u00e9s de votre atelier<\/td>\nDirect<\/td>\nVariable<\/td>\n<\/tr>\n
      Abonnement t\u00e9l\u00e9phonique<\/td>\nIndirect<\/td>\nFixe<\/td>\n<\/tr>\n
      Achat de mati\u00e8res premi\u00e8res<\/td>\nDirect<\/td>\nVariable<\/td>\n<\/tr>\n
      Frais de transport de vos marchandises<\/td>\nDirect<\/td>\nVariable<\/td>\n<\/tr>\n
      Consommation t\u00e9l\u00e9phonique<\/td>\nIndirect<\/td>\nVariable<\/td>\n<\/tr>\n
      Salaire des gestionnaires<\/td>\nIndirect<\/td>\nFixe<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      Une distinction parfois subtile\u2026<\/strong><\/h2>\n

      Maniez ces cat\u00e9gories avec prudence, car la comptabilit\u00e9 n\u2019est pas une science exacte. Prenons, par exemple, votre t\u00e9l\u00e9phone. Certaines formules d\u2019abonnement sont compos\u00e9es de deux volets: un montant mensuel fixe et une partie variable pour votre surplus de consommation. On parle alors d\u2019une charge \u00abmixte\u00bb. M\u00eame principe pour l\u2019\u00e9lectricit\u00e9, puisque vous pouvez b\u00e9n\u00e9ficier de plusieurs tarifs selon votre consommation ou le moment de la journ\u00e9e. Retenez aussi que le caract\u00e8re \u00abfixe\u00bb de vos charges ne vaut que pour une p\u00e9riode donn\u00e9e. Ainsi, si le salaire de vos gestionnaires est consid\u00e9r\u00e9 comme fixe, puisqu\u2019il ne d\u00e9pend pas directement de vos ventes, vous savez bien que celui-ci risque d\u2019\u00e9voluer dans le temps. C\u2019est donc un plus de pouvoir jongler avec vos types de charges, mais avec une certaine souplesse!<\/p>\n","protected":false},"excerpt":{"rendered":"

      Les charges de votre entreprise ne sont pas un ensemble homog\u00e8ne. Fixes ou variables, directes ou indirectes: sachez reconna\u00eetre vos types de charges (vos co\u00fbts en langage comptable) pour mieux les ma\u00eetriser et optimiser votre gestion\u2026 Toujours pr\u00e9sents: vos co\u00fbts fixes Vos co\u00fbts fixes sont ceux qui ne changent pas avec le volume de vos […]<\/p>\n","protected":false},"author":3,"featured_media":1512,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[213],"tags":[],"class_list":["post-1511","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion-financiere"],"acf":[],"yoast_head":"\n\u00c7a vaut le coup de ma\u00eetriser vos co\u00fbts! – edebex<\/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:\/\/edebex.com\/fr\/blog\/ca-vaut-le-coup-de-maitriser-vos-couts\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00c7a vaut le coup de ma\u00eetriser vos co\u00fbts!\" \/>\n<meta property=\"og:description\" content=\"Les charges de votre entreprise ne sont pas un ensemble homog\u00e8ne. Fixes ou variables, directes ou indirectes: sachez reconna\u00eetre vos types de charges (vos co\u00fbts en langage comptable) pour mieux les ma\u00eetriser et optimiser votre gestion\u2026 Toujours pr\u00e9sents: vos co\u00fbts fixes Vos co\u00fbts fixes sont ceux qui ne changent pas avec le volume de vos […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/edebex.com\/fr\/blog\/ca-vaut-le-coup-de-maitriser-vos-couts\/\" \/>\n<meta property=\"og:site_name\" content=\"edebex\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Edebex\" \/>\n<meta property=\"article:published_time\" content=\"2017-06-20T10:45:21+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-02-17T10:49:25+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/edebex.com\/wp-content\/uploads\/2020\/02\/170615-couts-comptabilite-analyse.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1600\" \/>\n\t<meta property=\"og:image:height\" content=\"1068\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Marketing Intern 1\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@edebex\" \/>\n<meta name=\"twitter:site\" content=\"@edebex\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Marketing Intern 1\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/edebex.com\\\/fr\\\/blog\\\/ca-vaut-le-coup-de-maitriser-vos-couts\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/edebex.com\\\/fr\\\/blog\\\/ca-vaut-le-coup-de-maitriser-vos-couts\\\/\"},\"author\":{\"name\":\"Marketing Intern 1\",\"@id\":\"https:\\\/\\\/edebex.com\\\/fr\\\/#\\\/schema\\\/person\\\/13d6bc294d9fa9bcae458814b9291252\"},\"headline\":\"\u00c7a vaut le coup de ma\u00eetriser vos co\u00fbts!\",\"datePublished\":\"2017-06-20T10:45:21+00:00\",\"dateModified\":\"2020-02-17T10:49:25+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/edebex.com\\\/fr\\\/blog\\\/ca-vaut-le-coup-de-maitriser-vos-couts\\\/\"},\"wordCount\":568,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/edebex.com\\\/fr\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/edebex.com\\\/fr\\\/blog\\\/ca-vaut-le-coup-de-maitriser-vos-couts\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/edebex.com\\\/wp-content\\\/uploads\\\/2020\\\/02\\\/170615-couts-comptabilite-analyse.jpg\",\"articleSection\":[\"Gestion financi\u00e8re\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/edebex.com\\\/fr\\\/blog\\\/ca-vaut-le-coup-de-maitriser-vos-couts\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/edebex.com\\\/fr\\\/blog\\\/ca-vaut-le-coup-de-maitriser-vos-couts\\\/\",\"url\":\"https:\\\/\\\/edebex.com\\\/fr\\\/blog\\\/ca-vaut-le-coup-de-maitriser-vos-couts\\\/\",\"name\":\"\u00c7a vaut le coup de ma\u00eetriser vos co\u00fbts! 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