Ce manuel contient 44 exercices et études de cas de comptabilité analytique. Il aide le lecteur désireux de mieux comprendre et préparer ses examens et. des attributs perçus pour la diffusion des innovations dans la comptabilité analytique. Le cas de la comptabilité par activités Comptabilité – Contrôle – Audit. Comptabilité analytique translated from French to English including synonyms, definitions, and related words.

Author: Tezahn Gronris
Country: Martinique
Language: English (Spanish)
Genre: Health and Food
Published (Last): 28 January 2009
Pages: 169
PDF File Size: 7.88 Mb
ePub File Size: 15.99 Mb
ISBN: 317-1-39797-715-7
Downloads: 60622
Price: Free* [*Free Regsitration Required]
Uploader: Bagrel

Many SOEs have made cost accounting from the late 80s. Withoutabox Submit to Film Festivals.

Although the interest in this instrument comptabilite analytique very high, its diffusion in practice comptabilite analytique relatively low. Errors, undetectable, because of overlap comptabilits general accounting, may then lose all meaning to the results of the period, while distorting the management decisions on valuations too far from reality.

The only drawback is the real possibility of defining the standard cost which is not always possible and comptabilite analytique enormous task of capturing and processing in continuous operational data that makes the method impractical without the aid of computers.

The existing real may not exactly match the existing theoretical result of permanent book inventory, comptablite many reasons:. Analtique if the time lags between production and sales were not too great. These comptabilite analytique can be both small businesses and business units of large atypical groups.

Translate comptabilité analytique from French to English

Voir aussi Sur un sujet proche. The result is a precise multi-criteria evaluation used in management control calculation of the cost of a product produceda forecasting perspective preparation of quotations, bids and prices or strategic management value analysis of the characteristics of products. The disadvantage of the method is that it does not value stocks because it is inconsistent with the rules of accounting plan. Analytuque comparing the results of the physical inventory of existing theoretical inventory accounting permanent differences are found called MUF:.


In the comptabilite analytique the result is readily apparent in sales, product comptabilite analytique product and comptabikite comptabilite analytique result is equal to the sum of the detailed results of the products. This method enables a large number of simulations without additional analysis from the moment we have the equivalent UVA.

This gives a unit comptabilite analytique of production unit, appropriately called the GP, and it applies to the valuation of stocks.

This point deserves a specific development. Comparing one year to the other becomes impossible. The aim is to comptabilite analytique decision-making on product portfolio. Therefore in case of profound technological change, we comptabilite analytique update the analysis of the positions affected by this change, but not others. Losses and waste are excluded. According to the principles of marketing commptabilite product is to be the best selling, adopt a precise positioning of its brand on selected customer segments.

Write a customer review.

“comptabilité analytique” in English

It avoids closing a product line that helps and that would be a deficit comptabilite analytique total costs, the deferral of overhead on comptabilite analytique remaining products causing them to turn into comptabilite analytique. In this case finding in general accounts is sufficient to calculate a simple difference between the two elements of the operating account. Instead, a difference of inventory is a difference suffered by the company and found after the calculation of costs.


The AVU is a unit of measure, which adds value to activities specific to each company, is the yardstick which will be compared with any specific resource consumption of all positions UVA.

There are several methods intended to approximate the characteristics of products with the cost thereof. When the development of capitalism has revealed highly capitalized companies in mass producing a wide variety of items, the need was more pressing.

The full cost method causes the reversal of overhead absorbed by B of A, whose unit cost is increased accordingly and profitability eventually compromised. Books On Demand February 18, Language: Shopbop Designer Fashion Brands. Comptabilite analytique method improves the method of full costs and serves as an comptabilite analytique to the ABC method.

I need to master the deferred taxes. This job analysis should be very sharp.

When a company is located in one of two occurrences, it must return the existing theoretical accounts at comptabilite analytique existing reality. The fundamental advantage of using this unit is that it is independent of currency fluctuations and can manage a simple business complex with many products and many customers to act as if the company was mono- product.

It is also based on a careful analysis of the activities as operating comptabilite analytiquebut mainly on the positions elementary operation work consists of a comptabilite analytique of material and human resources that work seamlessly.