T R CI

Elt Adm Ges p Ges b Aprov At1

Tr1 4,342,000 5,220,800 6,823,700 8,110,800 22,084,100
Adm -4,342,000 434,200 651,300 434,200 868,400
Ges p -6,500,000 975,000 650,000 1,300,000
Ges b 845,000 -8,450,000 845,000 1,267,500
Tr2 0 0 0 10,040,000 25,520,000

Nat UO 1000 F Achats

Nbre UO 125,500
CUO 80

M1 M2
Elt Q U M Q U
PRIX 36,500 1,400 51,100,000 19,400 3,500
MOD 36,500 150 5,475,000 19,400 150
CI 51,100 80 4,088,000 67,900 80
COUT A 36,500 60,663,000 19,400
SI 3,500 1,100 6,537,000 6,600
SG 40,000 1,680 67,200,000 26,000 3,950
SORIE 37,500 1,680 63,000,000 21,150 3,950
SFT 2,500 1,680 4,200,000 4,850 3,950
SFR 2,000 1,680 3,360,000 4,900 3,950
DIF -500 1,680 -840,000 50 3,950

PI
Elt Q U M
Cons M 37,500 1,680 63,000,000
MOD 1,500 1,400 2,100,000
CI 25,520,000
D1 500 950 -475,000
ENCOURS -895,000
COUT P 25,000 89,250,000
SI 7,120 40,836,000
SG 32,120 4,050 130,086,000
SORIE 30,000 4,050 121,500,000
SFT 2,120 4,050 8,586,000
SFR 2,120 4,050 8,586,000
DIF 0 4,050 0

CV
 Elt Q U M
Cons M 7,500 1,240 9,300,000
MOD 950 1,200 1,140,000
CI 3513300
COUT P 5,000 13,953,300
SI 1,000 2,786,700
SG 6,000 2,790 16,740,000
SORIE 3,600 2,790 10,044,000
SFT 2,400 2,790 6,696,000
SFR 2,400 2,790 6,696,000
DIF 0 2,790 0
Atl2 Atl3 Dist
38,763,400 2,451,200 9,564,300
1,302,600 217,100 434,200
2,925,000 650,000
3,380,000 845,000 1,267,500
46,371,000 3,513,300 11,916,000
Cartons
PF fabriqué vendus
12,300 3,600
3,770 3,310

M3
M Q U M
67,900,000 6,500 1,000 6,500,000
2,910,000 6,500 150 975,000
5,432,000 6,500 80 520,000
76,242,000 6,500 7,995,000
26,458,000 4,500 1,100 5,645,000
102,700,000 11,000 1,240 13,640,000
83,542,500 7,500 1,240 9,300,000
19,157,500 3,500 1,240 4,340,000
19,355,000 3,500 1,240 4,340,000
197,500 0 1,240 0

PF1 PF2
Elt Q U M Q U
Cons M 10,800 3,950 42,660,000 10,350 3,950
Cons P 16,200 4,050 65,610,000 13,800 4,050
MOD 2,000 2,300 4,600,000 3,800 2,300
CI 5,400 3,770 20,358,000 6,900 3,770
ENCOURS I 15,500,000
ENCOURS F -8,400,000
COUT P 5,400 74,718,000 6,900
SI 4,600 119,472,000 5,100
SG 10,000 19,419 194,190,000 12,000 15,078
SORIE 9,600 19,419 186,422,400 12,000 15,078
SFT 400 19,419 7,767,600 0 15,078
SFR 420 19,419 8,155,980 0 15,078
DIF 20 19,419 388,380 0 15,078
 CR et RAG
PF1 PF2
Elt Q U M Q U
COUT PPV 9,600 19,419 186,422,400 12,000 15,078
CONS CV 1,600 2,790 4,464,000 2,000 2,790
CI 1,600 3,310 5,296,000 2,000 3,310
CR 1,600 196,182,400 2,000
CA 1,600 220,000 352,000,000 2,000 170,000
RAE 155,817,600
RAG 302,687,600
PF2
M
40,882,500
55,890,000
8,740,000
26,013,000
14,650,000
-10,000,000
80,285,500
100,644,500
180,930,000
180,930,000
0
0
0
PF2
M
180,930,000
5,580,000
6,620,000
193,130,000
340,000,000
146,870,000
 T R CI
Elt Energie Adm Aprov At1 Atl2 Dist
Tr1 3,750,000 4,600,000 4,010,000 6,863,200 8,150,000 3,022,500
Adm -4,000,000 400,000 1,000,000 800,000 1,400,000 400,000
Ges p 250,000 -5,000,000 750,000 1,500,000 1,250,000 1,250,000
Tr2 0 0 5,760,000 9,163,200 10,800,000 4,672,500

2000 F
VENTE DE
Nat UO KG Achats HMOD PF fabriqué PF
Nbre UO 19,100 1,600 23,000 133,500
CUO 302 470 35
=
 Centres Auxiliaires Centres principaux
Elémen
ts Approvision
Energie Direction Atelier1 Atelier2 Atelier3
nement
Total Répart.
4,300,000 3,000,000 5,000,000 6,400,000 6,750,000 400,000
Prim.
Répart.
Second.
Energie -5000000.00 500000.00 500000.00 500000.00 2250000.00 250000.00
Direction 700000.00 -3500000.00 350000.00 700000.00 1225000.00 175000.00
TRS 0 0 5,850,000 7,600,000 10,225,000 825,000
Kg de MP
NUO
acheté
NBRE UO 40,000
CUO 146.25

COUT D'ACHAT

M N
Elt Q U M Q U M
PRIX 9,000 1,500 13,500,000 16,000 1,520 24,320,000
MOD 0 0 0 0 0 0
CI 9,000 146 1,316,250 16,000 146 2,340,000
COUT A 9,000 14,816,250 16,000 26,660,000
SI 1,000 5,433,750 4,000 12,140,000
SG 10,000 2,025 20,250,000 20,000 1,940 38,800,000
SORIE 5,000 2,025 10,125,000 8,000 1,940 15,520,000
SFT 5,000 2,025 10,125,000 12,000 1,940 23,280,000
SFR 5,000 2,025 10,125,000 12,000 1,940 23,280,000
DIF 0 2,025 0 0 1,940 0
VS -10,125,000 11,140,000

Cout de p° de SP
Elements Q U M Cout de production du PS
PRIX 1,500 1,240 1,860,000 Elements
BENEFICE 558,000 Cons M
C P° S Traité 1,500 1,302,000 Cons N
MOD trait 387,500 MOD
CI trait 825,000 CI
C P° S cond 1,800 89,500 Dechets
C P° SP
CIP SP C P°PSF
element Q U M SI
C P° S Traité 1,500 1,302,000 SG
SI 500 218,000 C
SG 2,000 760 1,520,000 SFT
C 1,800 760 1,368,000 VS
SFT 200 760 152,000
 VS -66,000 C P° P et IP
Elements
Cons SPF
con z
MOD
CI
Ecours F
CP° PL
SI
SG
C
SFT
VS

CR SP CR PL
Element Q U M Q U
Cp°S vendu 1,800 760 1,368,000 8,500 7,450
CD 8500 150
CI 1,800 30 54,000 85,000 30
Prix de revient 2,300 618 1,422,000 1,000 67,150
CA 1,800 1,000 1,800,000 8,500 10,000
RA 1,800 378,000 8,500
 E=4 300 000 + 20%D
Distributi
on D = 3 000 000 + 10%E
1,254,000 E = 4 300 000 + 20% (3 000 000 + 10%E)
E= 5 000 000
1000000.00
D = 3 500 000
350000.00
2,604,000
1000 Fde CA
PL et SP
86800
30 CUO= TRS/ BRE UO

Z
Q U M
15,000 900 13,500,000
0 0 0
15,000 146 2,193,750
15,000 15,693,750
5,000 1,100 11,506,250
20,000 1,360 27,200,000
7,000 1,360 9,520,000
13,000 1,360 17,680,000
13,000 1,360 17,680,000
0 1,360 0
6,173,750

Cout de production du PSF et IP

Q U M
5,000 2,025 10,125,000
8,000 1,940 15,520,000
2,512,800
7,600,000
19,200
-89,500
4,000 35,687,500
6,000 13,312,500
10,000 4,900 49,000,000
7,500 4,900 36,750,000
7,500 4,900 36,750,000
23,437,500
 C P° P et IP
Q U M
7,500 4,900 36,750,000
7,000 1,360 9,520,000
2,000 1,000 2,618,750
10,225,000
-3,000,000
6,000 56,113,750
4,000 18,386,250
10,000 7,450 74,500,000
8,500 7,450 63,325,000
1,500 7,450 11,175,000
-7,211,250

M
63,325,000
1,275,000
2,550,000
67,150,000
85,000,000
17,850,000
 Tableau de RS
Elements Appro Atelier A Atelier B Atelier C Atelier D
TRS 3,181,000 4,600,000 2,500,000 1,260,000 2,280,000
N.U.O 1000f achats emb p.uti
Nbre.U.O 6,362 2,850
C.U.O 500 800

2. Couts d'achats de M et N
M N
Elements Q U M Q U
Prix 14,000 250 3,500,000 10,000 260
CI 3,500 500 1,750,000 2,600 500
CA 14,000 5,250,000 1,000
SI 6,000 2,300,000 5,000
SG 20,000 378 7,550,000 15,000 400
C 18,000 378 6,795,000 12,000 400
SFT 2,000 378 755,000 3,000 400
SFR 1,900 378 717,250 2,800 400
DIF -100 378 -37,750 -200 400

3. Couts d'achats de Cartons et Sachets

Cartons Sachets
Elements Q U M Q U
Prix 1,000 150 150,000 1,400 80
CI 150 500 75,000 112 500
CA 1,000 225,000 1,400
SI 500 120,000 800
SG 1,500 230 345,000 2,200 130
C 1,050 230 241,500 1,800 130
SFT 450 230 103,500 400 130
SFR 450 230 103,500 380 130
DIF 0 230 0 -20 130

Cout de production du PSF et IP C P° P et IP

Elements Q U M Elements Q U
Cons 18,000 378 6,795,000 SPF 14,250
MOD 1,800 900 1,620,000 con N 12,000
CI 4,600,000 MOD 2,000 1,000
Dechets 900 100 -90,000 CI
C P° S cond 1,800 -1,475,600 CP° P
C P°PSF 13,500 11,449,400 MOD 2,100
SI 4,000 3,898,100 CI 1,050 800
SG 17,500 877 15,347,500 CON C 1,050
C 14,250 877 12,497,250 CP° PC 1,050
 SFT 3,250 877 2,850,250 SI 300
SG 1,350 23,500
C 1,000 23,500
SFT 350 23,500

Cout de p° de S prix de revient et resultat analytique de S

Elements Q U M Element Q U
PRIX 1,800 4,000 7,200,000 Cp°S vendu 2,300 3,000
BENEFICE 2,160,000 Distrib 2,300 800
C P° S Traité 1,800 5,040,000 Prix de revient 2,300 3,800
MOD trait 1,000 400 400,000 CA 2,300 4,500
CI trait 1,260,000 RA
MOD cond 288 800 230,400
CI cond 1,800 800 1,440,000
Cons sachet 1,800 130 234,000
C P° S cond 1,800 1,475,600

Compte d'inventaire permenant S prix de revient P

element Q U M Element Q U
C P° S Traité 1,800 5,040,000 C 1,000 23,500
SI 600 2,160,000 Distrib 1,000 800
SG 2,400 3,000 7,200,000 Prix de revient 1,000 24,300
C 2,300 3,000 6,900,000 CA 1,000 30,375
SFT 100 3,000 300,000 RA 1,000

Déterminer le prix de vente d’un carton de P si l’entreprise veut réaliser un bénéfice égal
à 20% de ce prix de vente.30,375

Présenter le tableau de concordance Compte de resultat simplifié

Element Debit Credit Charges Montants Produits Montants
RAG 7,685,000 Achats 6,362,000 CA 40,815,000
CNI 800,000 SD 2,647,850 DS -1,849,100
PNI 700,000 MOD 5,930,400 PNI 700,000
CS 300,000 Autres 16,961,000
DIF inv 120,350 Resultat 7,764,650
RN 7,764,650 Total 39,665,900 Total 39,665,900
Total 8,685,000 8,685,000

Autre = Totals charges indirectes + charges supletives + Charges exceptionnelles

 Distribution
2,640,000
Unité venu
3,300
800

N
M
2,600,000
1,300,000
3,900,000
2,100,000
6,000,000
4,800,000
1,200,000
1,120,000
-80,000

Sachets
M
112,000
56,000
168,000
118,000
286,000
234,000
52,000
49,400
-2,600

et IP
M
12,497,250
4,800,000
2,000,000
2,500,000
21,797,250
1,680,000
840,000
241,500
24,558,750
 7,166,250
31,725,000
23,500,000
8,225,000

ltat analytique de S
M
6,900,000
1,840,000
8,740,000
10,350,000
1,610,000

vient P
M
23,500,000
800,000
24,300,000
30,375,000
6,075,000

bénéfice égal
 Tableau de RS
Elements Adm Entretien Appro Atelier Atelier 2 Distribution
TRP 1,615,800 320,000 1,519,400 3,346,800 4,502,000 4,924,000
Entretien 24,200 -484,000 72,600 145,200 242,000
Adm -1,640,000 164,000 328,000 328,000 656,000 164,000
TRS 0 0 1,847,400 3,747,400 5,303,200 5,330,000
N.U.O Kg mp achétée HMOD HMOD 10 f de ventes
Nbre.U.O 16,000 4,000 9,000 4,240,000
C.U.O 115 937 589 1

2. Couts d'achats
M N
Elements Q U M Q U M
Prix 7,000 500 3,500,000 9,000 800 7,200,000
CI 7,000 115 808,238 9,000 115 1,039,163
CA 7,000 4,308,238 9,000 8,239,163
SI 3,000 1,960,000 5,000 4,460,000
SG 10,000 627 6,268,238 14,000 907 12,699,163
C 7,000 627 4,387,766 12,400 907 11,247,830
SFT 3,000 627 1,880,471 1,600 907 1,451,333
SFR 3,000 627 1,880,471 1,600 907 1,451,333
DIF -100 627 -62,682 -200 907 -181,417

X Y
Elt Q U M Q U M
CONS 7,000 627 4,387,766 7,600 907 6,893,831
MOD 4,000 500 2,000,000 6,500 480 3,120,000
CI 3,747,400 6,500 589 3,830,089
COUT A 520 10,135,166 8,600 13,843,920
SI 130 1,100 3,290,000 2,500 3,158,000
SG 650 20,654 13,425,166 11,100 1,532 17,001,920
SORIE 420 20,654 8,674,723 11,000 1,532 16,848,750
SFT 230 20,654 4,750,443 100 3,950 395,000
SFR 230 20,654 4,750,443 100 3,950 395,000
DIF 0 20,654 0 0 3,950 0
0 f de ventes

Z
Q U M
4,800 907 4,353,999
2,500 480 1,200,000
2,500 589 1,473,111
4,900 7,027,110
3,100 1,100 4,692,000
8,000 1,465 11,719,110
4,000 1,465 5,859,555
4,000 1,465 5,859,555
4,000 1,465 5,859,555
0 1,465 0
 Elements Appro Atelier1 Atelier 2 Atelier 3 Atelier 4 Distribution
TRS 900,000 1,250,000 4,000,000 4,500,000 2,000,000 3,000,000
1000 F
achats de Tonne de MP Sacs 10 000f de
N.U.O MP H/DOD consommées conditionnés ventes
Nbre.U.O 2,000 5,000 800 300 240
C.U.O 450 250 5,000 15,000 12,500

2. Couts d'achats
M1 M2
Elements Q U M Q U M
Prix 15,000 1,200,000 6,000 260 800,000
MOD 60,000 40,000
CI 1,200 450 540,000 800 450 360,000
CA 15,000 1,800,000 6,000 1,200,000
SI 10,000 1,200,000 500 87,000
SG 25,000 120 3,000,000 6,500 198 1,287,000
C 17,760 120 2,131,200 800 198 158,400
SFT 7,240 120 868,800 5,700 198 1,128,600
SFR 3,410 120 409,200 2,495 198 494,010
DIF -3,830 120 -459,600 -200 198 -39,600
VS -790,800 407,010

Cout de p° de SP
Elements Q U M
PRIX 4,000 1,000 4,000,000
BENEFICE 1,000,000 -595,200
C P° S Traité 4,000 3,000,000
MOD trait
CI trait 2,000,000
Encours F 300,000
C P° S cond 1,800 700,000

Cout de production du SF et IP
Elements Q U M
Cons M1 17,760 120 2,131,200
MOD 500,000
CI 7,600,000
Encours I 1,000,000
Encours F -342,000
C P° SP 700,000
C P°PSF 14,800 11,589,200
SI 500 100,000
SG 15,300 764 11,689,200
C 800 764 611,200
SFT 14,500 764 11,078,000
SFR 14,500 764 11,078,000
 VS 10,978,000

C P° PF et IP
Elements Q U M
Cons SF 800 764 611,200
con M2 800 198 158,400
CI 2 2,000 1,000 4,000,000
CON SACS 300 80 24,000
MOD A3 60,000
CI A3 4,500,000
DECHET 60,000
CP° PF 300 9,413,600
SI 100 3,900,000
SG 400 33,284 13,313,600
C 200 33,284 6,656,800
SFT 200 33,284 6,614,800
SFR 200 33,284 6,656,800
VS 2,756,800

CIP SP
element Q U M
C P° S Traité 4,000 3,000,000
SI 1,500 1,400,000
SG 5,500 800 4,400,000
C 5,000 800 4,000,000
SFT 500 800 400,000
SFR 500 800 400,000
VS -1,000,000

CR SP CR PF
Element Q U M Q U M
Cp° vendu 5,000 800 4,000,000 200 33,224 6,644,800
CV 500 1600 800000
CI 60 12,500 750,000 180 12,500 2,250,000
Prix de revient 500 5,550,000 200 8,894,800
CA 500 1,200 600,000 200 9,000 1,800,000
RA 500 -4,950,000 200 -7,094,800

Element Debit Credit

RAG 12,044,800
CNI 42,000
PNI
CS 480,800
DIF inv 120,350
RN 11,726,350
Total 12,207,150 12,207,150

Charges Montants Produits Montants

Achats 11,078,000 CA 90,000
SD 1,862,000 DS -33,284
MOD 5,930,400 PNI 700,000
Autres 16,961,000
Resultat -35,074,684
Total 756,716 Total 756,716
 SACS CV
Q U M Q U M
2,000 80 160,000 200 1,500 300,000

2,000 160,000 200 300,000

600 980,000
2,000 80 160,000 800 1,600 1,280,000
300 80 24,000 500 1,600 800,000
1,700 80 136,000 300 1,600 480,000
500 80 40,000 300 1,600 480,000
-1,200 80 -96,000 0 1,600 0
40,000 -500,000
 Atélier 1
M1
8,000 9,000
5,000 3,990

M2
12,000 12,000 Atélier 2
7,500 7,500

M3
20000 25,500
6,600 1,100

Eléments Energie ADM Appro Atelier 1

TP 4450000 5900000 6525000 11570000
Energie -5500000 1100000 825000 880000
ADM 1050000 -7000000 1050000 1050000
TRS 0 0 8400000 13500000
Nat. UO Q achetée H/MOD
NBRE UO 40,000 3000
CUO 210 4500

M1 M2
Elt Q U M Q
PRIX 8,000 2,470 19,760,000 12,000
MOD 8,000 550 4,400,000 12,000
CI 8,000 210 1,680,000 12,000
COUT A 8,000 3,230 25,840,000 12,000
SI 5,000 17,840,000 7,500
Cons 1 5,000 17,840,000 7,500
Cons 2 4,000 3,230 12,920,000 4,500
SFT 4,000 3,230 12,920,000 7,500
SFR 3,990 3,230 12,887,700 7,500
 DIF -10 3,230 -32,300 0

PI1 PI2
Elt Q U M Q
CONS 1 5,000 17,840,000 7,500
CONS 2 4,000 3,230 12,920,000 4,500
MOD 3,000 2,000 6,000,000 1,500
CI 13,500,000
COUT A 9,500 5,291 50,260,000 13,000
SI 4,550 25,825,000 2,600
Cons 1 4,550 5,676 25,825,000 2,600
Cons 2 7,450 5,291 39,414,421 12,400
SFT 2,050 5,291 10,845,579 600
SFR 2,000 5,291 10,581,053 600
DIF -50 5,291 -264,526 0

PF1 PF2
Elt Q U M Q
CONS 1 M3 2,200 15,376,400 2,200
CONS 2 M3 6,250 5,810 36,312,500 5,600
CONS 1 Pl1 1,820 5,676 10,330,000 1,820
CONS 2 Pl1 2,780 3,413 9,487,116 2,080
CONS 1 PI2 1,040 3,528 3,669,440 1,040
CONS 2 PI2 4,760 2,755 13,113,800 5,460
MOD 1,950 5,000 9,750,000 2,050
CI 8,000 210 1,680,000 12,000
COUT A 5,300 5,323 28,213,240 6,000
SI 2,500 29,761 74,403,500 3,700
Cons 1 2,500 29,761 74,403,500 3,700
Cons 2 4,500 5,323 23,954,638 3,050
SFT 900 5,323 4,790,928 2,950
SFR 900 5,323 4,790,928 2,900
DIF 0 5,323 0 -50

PF1
Element Q U M Q
CONS 1 2,500 29,761 74,403,500 3,700
CONS 2 4,500 5,323 23,954,638 3,050
MOD 7,000 600 4,200,000 6,750
CI 280,000 15 4,200,000 162,000
Prix de revient 2,300 14,067 32,354,638 2,300
CA 7,000 40,000 280,000,000 6,750
RA 247,645,362
 PI1 PF1
9,500 12,000 5,300
4,550 2,000 2,500
Atélier 3
PI2 PF2
13,000 15,000 6,000
2,600 600 3,700

PF3
4,700
3,450

Atelier 2 Atelier 3 Distribution

8346400 58025000 9025000
770000 1375000 550000
1750000 1400000 700000
10866400 60800000 10275000
H/MW PFfabriqué 1000 F CA
2890 16000 685000
3760 3800 15

M2 M3
U M Q U M
3,400 40,800,000 20,000 4,880 97,600,000
600 7,200,000 20,000 720 14,400,000
210 2,520,000 20,000 210 4,200,000
4,210 50,520,000 20,000 5,810 116,200,000
44,841,000 6,600 46,129,200
44,841,000 6,600 46,129,200
4,210 18,945,000 18,900 5,810 109,809,000
4,210 31,575,000 1,100 5,810 6,391,000
4,210 31,575,000 1,100 5,810 6,391,000
 4,210 0 0 5,810 0

PI2
U M
44,841,000
4,210 18,945,000
4,000 6,000,000
10,866,400
6,204 80,652,400
3,528 9,173,600
9,173,600
6,204 76,929,982
6,204 3,722,418
6,204 3,722,418
6,204 0

PF2 PF3
U M Q U M
15,376,400 2,200 15,376,400
5,810 32,536,000 7,050 5,810 40,960,500
5,676 10,330,000 910 5,676 5,165,000
3,413 7,098,274 2,590 3,413 8,838,716
3,528 3,669,440 520 3,528 1,834,720
2,755 15,042,300 2,180 2,755 6,005,900
5,000 10,250,000 2,250 5,000 11,250,000
210 2,520,000 20,000 210 4,200,000
5,247 31,481,740 4,700 4,955 23,290,620
87,736,000 3,450 92,137,500
23,712 87,736,000 3,450 26,707 92,137,500
5,247 16,003,218 4,650 4,955 23,042,847
5,247 15,478,522 50 4,955 247,773
5,247 15,216,174 50 4,955 247,773
5,247 -262,348 0 4,955 0

PF2 PF3
U M Q U M
23,712 87,736,000 3,450 26,707 92,137,500
5,247 16,003,218 4,650 4,955 23,042,847
600 4,050,000 8,100 600 4,860,000
15 2,430,000 243,000 15 3,645,000
9,775 22,483,218 2,300 13,716 31,547,847
24,000 162,000,000 8,100 30,000 243,000,000
139,516,782 211,452,153
PF1
7,000
900

PF2
6,750
2,900

PF3
8,100
50
Eléments Energie ADM Appro Atelier 1 Atelier 2 Atelier 3

TP 5076000 3774000 6984000 6665000 8095000 10926000

Energie -5700000 1026000 855000 1425000 1824000
ADM 624000 -4800000 816000 480000 1680000 1200000
TRS 0 0 7800000 8000000 11200000 13950000

Nat. UO Q achetée H/MOD PFfabriqué

NBRE UO 13,000 5600 15500
CUO 600 2000 900

M1 M2
Elt Q U M Q U M
PRIX 3,400 1,500 5,100,000 3,800 1,700 6,460,000
MOD 3,400 500 1,700,000 3,800 500 1,900,000
CI 3,400 600 2,040,000 3,800 600 2,280,000
COUT A 3,400 8,840,000 3,800 10,640,000
SI 4,600 15,160,000 5,200 18,160,000
SG 8,000 3,000 24,000,000 9,000 3,200 28,800,000
SORIE 6,000 3,000 18,000,000 4,000 3,200 12,800,000
SFT 2,000 3,000 6,000,000 5,000 3,200
SFR 1,980 3,000 5,940,000 5,000 3,200
DIF -20 3,000 -60,000 0 3,200

PI
Elt Q U M
CONS M1 6,000 3,000 18,000,000
CONS M2 4,000 3,200 12,800,000
MOD 2,000 1,900 3,800,000
CI 8,000,000
COUT A 8,000 42,600,000
SI 6,000 27,400,000
SG 14,000 5,000 70,000,000
SORIE 9,000 5,000 45,000,000
SFT 5,000 5,000 25,000,000
SFR 5,000 5,000 25,000,000
DIF 0 5,000 0

PF1 PF2
Elt Q U M Q U M
CONS PI 5,700 5,000 28,500,000 3,300 5,000 16,500,000
CONS M3 3,000 3,600 10,800,000 2,800 3,600 10,080,000
MOD A2 2,600 2,800 7,280,000 3,000 2,800 8,400,000
CI A2 2,600 2,000 5,200,000 3,000 2,000 6,000,000
CI A3 8,500 900 7,650,000 7,000 900 6,300,000
COUT A 8,500 59,430,000 7,000 47,280,000
 SI 3,500 24,750,000
SG 12,000 7,015 84,180,000 7,000 6,754 47,280,000
SORIE 10,000 7,015 70,150,000 7,000 6,754 47,280,000
SFT 2,000 7,015 14,030,000 0 5,431 0
SFR 2,050 7,015 14,380,750 600 5,431 3,258,604
DIF 50 7,015 350,750 600 5,431 3,258,604
Distributio
n
4530000
570000 0

5100000
PF
VENDUS
17000
300

M3
Q U M
5,800 2,500 14,500,000
5,800 500 2,900,000
5,800 600 3,480,000
5,800 20,880,000

5,800 3,600 20,880,000

5,800 3,600 20,880,000
 Distributio
Eléments Energie ADM Appro Atelier 1 Atelier 2
n
TP 320000 1615800 1519400 3346800 4502000 4924000
Energie -484000 24200 72600 145200 242000
ADM 164000 -1640000 328000 328000 656000 164000
TRS 0 0 1847400 3747400 5303200 5330000
Nat. UO Q achetée H/MOD H/MOD 10F CA
NBRE UO 16,000 4,000 6,500 4,240,000
CUO 115 937 816 1

M N
Elt Q U M Q U M
PRIX 7,000 500 3,500,000 9,000 800 7,200,000
MOD
CI 7,000 115 805,000 9,000 115 1,035,000
COUT A 7,000 4,305,000 9,000 8,235,000
SI 3,000 1,960,000 5,000 4,460,000
SG 10,000 627 6,265,000 14,000 907 12,695,000
SORIE 7,000 627 4,385,500 12,400 907 11,244,143
SFT 3,000 627 1,879,500 1,600 907 1,450,857
SFR 3,000 627 1,879,500 1,600 907 1,450,857
DIF 0 627 0 0 907 0

X PI
Elt Q U M Q U M
CONS M 7,000 627 4,385,500 6,000 3,000 18,000,000
CONS N 4,000 3,200 12,800,000
MOD 4,000 500 2,000,000 2,000 1,900 3,800,000
CI 8,000,000 8,000,000
COUT A 8,000 14,385,500 8,000 42,600,000
SI 6,000 27,400,000 6,000 27,400,000
SG 14,000 2,985 41,785,500 14,000 5,000 70,000,000
SORIE 9,000 5,000 45,000,000 9,000 5,000 45,000,000
SFT 5,000 5,000 25,000,000 5,000 5,000 25,000,000
SFR 5,000 5,000 25,000,000 5,000 5,000 25,000,000
DIF 0 5,000 0 0 5,000 0
 PI
Q U M
6,000 3,000 18,000,000
4,000 3,200 12,800,000
2,000 1,900 3,800,000
8,000,000
8,000 42,600,000
6,000 27,400,000
14,000 5,000 70,000,000
9,000 5,000 45,000,000
5,000 5,000 25,000,000
5,000 5,000 25,000,000
0 5,000 0