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{"sheet":"Donnees_de_jeu","index":0,"n_rows":18,"n_cols":9,"rows_kept":18,"cut":false,"hidden":false,"merged":[[4,1,4,2],[9,1,9,2],[13,1,13,2],[9,4,9,5],[1,1,1,8]]}
[]
[null,"Années sur lesquelles se déroule la partie"]
[null,2023,2024,2025,2026,2027,2028,2029,2030]
[]
[null,"Types de biens",null,null,"Année en cours"]
[null,"Bien 1","Scooter G1",null,2023]
[null,"Bien 2","Scooter G2"]
[null,"Bien 3","Scooter G3"]
[]
[null,"Types de machines",null,null,"Entreprises concurrentes"]
[null,"Machine 1","Classique",null,"Entreprise 1","E1"]
[null,"Machine 2","Moderne",null,"Entreprise 2","E2"]
[null,null,null,null,"Entreprise 3","E3"]
[null,"Légende",null,null,"Entreprise 4","E4"]
[null,"Données déterminées par le jeu",null,null,"Entreprise 5","E5"]
[null,"Cellules non nécessaires",null,null,"Entreprise 6","E6"]
[null,{"$f":"CONCATENATE(\"Décisions de l'année \",E6+1,\" qui doivent être inscrites pour pouvoir obtenir certaines informations\")","v":"Décisions de l'année 2024 qui doivent être inscrites pour pouvoir obtenir certaines informations"}]
[null,{"$f":"CONCATENATE(\"Données de l'année \",E6-1,\" qui doivent être inscrites pour pouvoir obtenir certaines informations\")","v":"Données de l'année 2022 qui doivent être inscrites pour pouvoir obtenir certaines informations"}]

{"sheet":"Données_comptables","index":1,"n_rows":66,"n_cols":9,"rows_kept":66,"cut":false,"hidden":false,"merged":[[65,5,65,6],[52,5,52,6],[55,5,55,6],[51,5,51,6],[64,5,64,6],[62,5,62,6],[56,5,57,5],[58,5,60,5],[1,1,1,6],[2,1,2,4],[2,5,2,6],[64,1,64,2],[37,1,39,1],[40,1,42,1],[43,1,45,1],[46,1,46,2],[62,1,62,2],[55,1,55,2],[22,1,22,8],[25,7,27,7],[28,7,30,7],[24,1,24,2],[24,5,24,6],[25,1,27,1],[65,1,65,2],[25,3,27,3],[28,3,30,3],[31,3,33,3],[34,3,36,3],[37,3,39,3],[40,3,42,3],[43,3,45,3],[47,1,48,1],[51,1,51,2],[52,1,52,2],[53,1,53,2],[58,1,60,1],[28,1,30,1],[56,1,57,1],[58,3,60,3],[23,1,23,4],[23,5,23,8],[56,7,57,7],[58,7,60,7],[53,5,53,6],[25,5,27,5],[28,5,30,5],[56,3,57,3],[31,1,33,1],[34,1,36,1],[47,3,48,3],[64,3,64,4],[64,7,64,8],[49,1,49,2],[50,1,50,2],[61,5,61,6],[54,1,54,2],[63,1,63,2],[54,5,54,6]]}
[]
[null,{"$f":"CONCATENATE(\"Bilan comptable de la société au 31/12/\",Donnees_de_jeu!E6)","v":"Bilan comptable de la société au 31/12/2023"}]
[null,"Actif",null,null,null,"Passif"]
[null,null,"Brut","Amortissements et dépréciations","Net",null,"Net"]
[null,"Immobilisations",{"$f":"SUM(C6:C8)","v":300000},{"$f":"SUM(D6:D8)","v":120000},{"$f":"SUM(E6:E8)","v":180000},"Capitaux propres",{"$f":"SUM(G6:G9)","v":398220}]
[null,{"$f":"CONCATENATE(\"Machine(s) \", Donnees_de_jeu!$C$11, \"(s)\")","v":"Machine(s) Classique(s)"},{"$f":"E6+D6","v":300000},120000,180000,"Capital",300000]
[null,{"$f":"CONCATENATE(\"Machine(s) \", Donnees_de_jeu!$C$12,\"(s)\")","v":"Machine(s) Moderne(s)"},null,null,null,"Réserves",-16093]
[null,null,null,null,null,"Résultat après IS",114313]
[]
[null,"Stocks & Créances",{"$f":"SUM(C11:C14)","v":59280},{"$f":"SUM(D11:D14)","v":0},{"$f":"SUM(E11:E14)","v":59280},"Dettes",{"$f":"SUM(G11:G18)","v":50029}]
[null,{"$f":"CONCATENATE(\"Stock de \", Donnees_de_jeu!$C$6)","v":"Stock de Scooter G1"},{"$f":"E11+D11","v":59280},null,59280,"Emprunts",0]
[null,{"$f":"CONCATENATE(\"Stock de \", Donnees_de_jeu!$C$7)","v":"Stock de Scooter G2"},null,null,null,"Dettes fiscales",49102]
[null,{"$f":"CONCATENATE(\"Stock de \", Donnees_de_jeu!$C$8)","v":"Stock de Scooter G3"},null,null,null,"Dettes fournisseurs"]
[null,"Créances clients",null,null,null,"Intérêts sur emprunts à payer"]
[null,null,null,null,null,"Intérêts sur découvert à payer",927]
[]
[null,"Disponibilités",{"$f":"SUM(C17:C18)","v":208969},{"$f":"SUM(D17:D18)","v":0},{"$f":"SUM(E17:E18)","v":208969},"Disponibilités"]
[null,"Banque",{"$f":"E18+D18","v":208969},null,208969,"CBC"]
[null,"Total",{"$f":"SUM(C5,C10,C17)","v":568249},{"$f":"SUM(D5,D10,D17)","v":120000},{"$f":"SUM(E5,E10,E17)","v":448249},"Total",{"$f":"SUM(G5,G10)","v":448249}]
[]
[]
[]
[null,{"$f":"CONCATENATE(\"Compte de résultat du 01/01/\",Donnees_de_jeu!E6,\" au 31/12/\",Donnees_de_jeu!E6)","v":"Compte de résultat du 01/01/2023 au 31/12/2023"}]
[null,"Charges",null,null,null,"Produits"]
[null,"Charges d’exploitation",null,{"$f":"SUM(D26:D51)","v":607388},{"$f":"SUM(E26:E51)","v":607388},"Produits d’exploitation",null,{"$f":"SUM(H26:H49)","v":741730},{"$f":"SUM(I26:I49)","v":741730}]
[null,"Achats de matières",{"$f":"Donnees_de_jeu!$C$6","v":"Scooter G1"},{"$f":"SUM(E26:E28)","v":92760},92760,"Ventes",{"$f":"Donnees_de_jeu!$C$6","v":"Scooter G1"},{"$f":"SUM(I26:I28)","v":705250},705250]
[null,null,{"$f":"Donnees_de_jeu!$C$7","v":"Scooter G2"},null,null,null,{"$f":"Donnees_de_jeu!$C$7","v":"Scooter G2"}]
[null,null,{"$f":"Donnees_de_jeu!$C$8","v":"Scooter G3"},null,null,null,{"$f":"Donnees_de_jeu!$C$8","v":"Scooter G3"}]
[null,"Frais fixes de production",{"$f":"Donnees_de_jeu!$C$6","v":"Scooter G1"},{"$f":"SUM(E29:E31)","v":30000},30000,"Production stockée",{"$f":"Donnees_de_jeu!$C$6","v":"Scooter G1"},{"$f":"SUM(I29:I31)","v":36480},36480]
[null,null,{"$f":"Donnees_de_jeu!$C$7","v":"Scooter G2"},null,null,null,{"$f":"Donnees_de_jeu!$C$7","v":"Scooter G2"}]
[null,null,{"$f":"Donnees_de_jeu!$C$8","v":"Scooter G3"},null,null,null,{"$f":"Donnees_de_jeu!$C$8","v":"Scooter G3"}]
[null,"Frais fixes d’administration et distribution",{"$f":"Donnees_de_jeu!$C$6","v":"Scooter G1"},{"$f":"SUM(E32:E34)","v":60000},60000]
[null,null,{"$f":"Donnees_de_jeu!$C$7","v":"Scooter G2"}]
[null,null,{"$f":"Donnees_de_jeu!$C$8","v":"Scooter G3"}]
[null,"Budget communication",{"$f":"Donnees_de_jeu!$C$6","v":"Scooter G1"},{"$f":"SUM(E35:E37)","v":40000},40000]
[null,null,{"$f":"Donnees_de_jeu!$C$7","v":"Scooter G2"}]
[null,null,{"$f":"Donnees_de_jeu!$C$8","v":"Scooter G3"}]
[null,"Budget qualité",{"$f":"Donnees_de_jeu!$C$6","v":"Scooter G1"},{"$f":"SUM(E38:E40)","v":30000},30000]
[null,null,{"$f":"Donnees_de_jeu!$C$7","v":"Scooter G2"}]
[null,null,{"$f":"Donnees_de_jeu!$C$8","v":"Scooter G3"}]
[null,"Coût de stockage",{"$f":"Donnees_de_jeu!$C$6","v":"Scooter G1"},{"$f":"SUM(E41:E43)","v":5928},5928]
[null,null,{"$f":"Donnees_de_jeu!$C$7","v":"Scooter G2"}]
[null,null,{"$f":"Donnees_de_jeu!$C$8","v":"Scooter G3"}]
[null,"Dépréciation des stocks",{"$f":"Donnees_de_jeu!$C$6","v":"Scooter G1"},{"$f":"SUM(E44:E46)","v":0},0]
[null,null,{"$f":"Donnees_de_jeu!$C$7","v":"Scooter G2"}]
[null,null,{"$f":"Donnees_de_jeu!$C$8","v":"Scooter G3"}]
[null,"Charges salariales",null,{"$f":"E47","v":188700},188700]
[null,"Amortissements",{"$f":"CONCATENATE(\"Machine(s) \", Donnees_de_jeu!$C$11, \"(s)\")","v":"Machine(s) Classique(s)"},{"$f":"SUM(E48:E49)","v":60000},60000]
[null,null,{"$f":"CONCATENATE(\"Machine(s) \", Donnees_de_jeu!$C$12,\"(s)\")","v":"Machine(s) Moderne(s)"},null,0]
[null,"Etudes (motivation d'achat & prévision ventes)",null,{"$f":"E50","v":30000},30000]
[null,"Budget R & D",null,{"$f":"E51","v":70000},70000]
[null,"Charges financières",null,{"$f":"SUM(D53:D55)","v":927},{"$f":"SUM(E53:E55)","v":927},"Produits financiers",null,{"$f":"SUM(H53:H55)","v":0},{"$f":"SUM(I53:I55)","v":0}]
[null,"Intérêts sur découverts",null,{"$f":"E53","v":927},927,"Produits de placement",null,{"$f":"I53","v":0}]
[null,"Intérêts sur emprunts",null,{"$f":"E54","v":0},0]
[null,"Impôts et versements assimilés",null,{"$f":"E55","v":0},0]
[null,"Charges exceptionnelles",null,{"$f":"SUM(D57:D62)","v":0},{"$f":"SUM(E57:E62)","v":0},"Produits exceptionnels",null,{"$f":"SUM(H57:H62)","v":30000},{"$f":"SUM(I57:I62)","v":30000}]
[null,"VNC des éléments d'actifs cédés",{"$f":"CONCATENATE(\"Machine(s) \", Donnees_de_jeu!$C$11, \"(s)\")","v":"Machine(s) Classique(s)"},{"$f":"SUM(E57:E58)","v":0},0,"Produits de cession des éléments d'actif cédés",{"$f":"CONCATENATE(\"Machine(s) \", Donnees_de_jeu!$C$11, \"(s)\")","v":"Machine(s) Classique(s)"},{"$f":"SUM(I57:I58)","v":0}]
[null,null,{"$f":"CONCATENATE(\"Machine(s) \", Donnees_de_jeu!$C$12,\"(s)\")","v":"Machine(s) Moderne(s)"},null,0,null,{"$f":"CONCATENATE(\"Machine(s) \", Donnees_de_jeu!$C$12,\"(s)\")","v":"Machine(s) Moderne(s)"}]
[null,"Autres charges exceptionnelles",{"$f":"Donnees_de_jeu!$C$6","v":"Scooter G1"},{"$f":"SUM(E59:E61)","v":0},0,"Autres produits exceptionnels",{"$f":"Donnees_de_jeu!$C$6","v":"Scooter G1"},{"$f":"SUM(I59:I61)","v":0}]
[null,null,{"$f":"Donnees_de_jeu!$C$7","v":"Scooter G2"},null,0,null,{"$f":"Donnees_de_jeu!$C$7","v":"Scooter G2"}]
[null,null,{"$f":"Donnees_de_jeu!$C$8","v":"Scooter G3"},null,0,null,{"$f":"Donnees_de_jeu!$C$8","v":"Scooter G3"}]
[null,null,null,null,null,"Remboursement études",null,{"$f":"I62","v":30000},30000]
[null,"Impôts sur les bénéfices",null,{"$f":"E63","v":49102},49102]
[null,"Participation des salariés",null,{"$f":"E64","v":0},0]
[null,"Résultat net après IS (bénéfice)",null,{"$f":"IF(G8<0,0,G8)","v":114313},null,"Résultat net après IS (perte)",null,{"$f":"IF(G8>0,0,-G8)","v":0}]
[null,"Total",null,null,{"$f":"SUM(E25,E52,E56,E63,E64,D65)","v":771730},"Total",null,null,{"$f":"SUM(I25,I52,I56,H65)","v":771730}]

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[]
[null,"Trésorerie"]
[null,{"$f":"CONCATENATE(\"Rappel de la trésorerie au 31/12/\",Donnees_de_jeu!E6-1)","v":"Rappel de la trésorerie au 31/12/2022"},26200]
[null,{"$f":"CONCATENATE(\"Rappel de la trésorerie prévisionnelle au 01/01/\",Donnees_de_jeu!E6)","v":"Rappel de la trésorerie prévisionnelle au 01/01/2023"},21107]
[null,{"$f":"CONCATENATE(\"Trésorerie au 01/01/\",Donnees_de_jeu!E6)","v":"Trésorerie au 01/01/2023"},-48893]
[null,{"$f":"CONCATENATE(\"Trésorerie au 31/12/\",Donnees_de_jeu!E6)","v":"Trésorerie au 31/12/2023"},208969]
[null,"Découvert moyen",4635]
[null,{"$f":"CONCATENATE(\"Trésorerie prévisionnelle au 01/01/\",Donnees_de_jeu!E6+1)","v":"Trésorerie prévisionnelle au 01/01/2024"},158940]
[]
[null,"Tableau des emprunts en cours"]
[null,"Années","Montant emprunté au 01/01","Montant total restant dû au 01/01","Montant à rembourser au 31/12","Capital restant dû au 31/12","Intérêts sur emprunts à payer au 31/12"]
[null,{"$f":"Donnees_de_jeu!E6","v":2023}]
[null,{"$f":"B12+1","v":2024}]
[null,"…"]
[null,"N"]
[null,"…"]
[null,"N+Y"]
[]
[null,{"$f":"CONCATENATE(\"Dividendes versés cette année :\",\" \",Donnees_de_jeu!E6)","v":"Dividendes versés cette année : 2023"},0]
[null,{"$f":"CONCATENATE(\"Dividendes distribuables (max) pour l'année \",Donnees_de_jeu!E6+1,\" :\")","v":"Dividendes distribuables (max) pour l'année 2024 :"},98220]
[null,"Votre banque accepte de vous prêter (emprunt ou découvert) jusqu’à :",348191]
[null,"Sans l’accord du banquier, l’investissement cumulé maximum est de :",557160]
[null,{"$f":"CONCATENATE(\"Dividendes qui seront distribués en \",Donnees_de_jeu!E6+1)","v":"Dividendes qui seront distribués en 2024"}]

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[]
[null,"Salariés dans l'entreprise en début d'année","Embauches","Licenciements","Salaire mensuel","Salaire mensuel moyen du marché","Salariés dans l'entreprise en fin d'année","Nombre de salariés du secteur"]
[null,62,23,0,185,185,{"$f":"B3+C3-D3","v":85},255]

{"sheet":"Données_techniques","index":4,"n_rows":17,"n_cols":7,"rows_kept":17,"cut":false,"hidden":false,"merged":[[1,1,1,2],[5,1,5,5],[12,1,12,5]]}
[]
[null,"Recherche et développement"]
[null,"Effort cumulé de R&D :",140000]
[null,"Budget annuel maximum en R&D sans l’accord de l’animateur :",-1]
[]
[null,"Appareil productif"]
[null,"Type de machine","Age","Rendement théorique","Capacité de production","Valeur nette comptable"]
[null,{"$f":"Donnees_de_jeu!C11","v":"Classique"},2,30,3000,180000]
[]
[]
[]
[]
[null,"État des stocks"]
[null,"Produit","Stock au 01/01/N","Quantité produite","Ventes","Stock au 31/12/N","Valeur unitaire du stock"]
[null,{"$f":"Donnees_de_jeu!$C$6","v":"Scooter G1"},190,2319,2015,494,120]
[null,{"$f":"Donnees_de_jeu!$C$7","v":"Scooter G2"},null,null,null,null,140]
[null,{"$f":"Donnees_de_jeu!$C$8","v":"Scooter G3"},null,null,null,null,180]

{"sheet":"Données_commerciales","index":5,"n_rows":18,"n_cols":11,"rows_kept":18,"cut":false,"hidden":false,"merged":[[7,1,7,8],[8,1,9,1],[8,2,8,3],[8,4,8,5],[8,6,8,7],[8,8,9,8]]}
[]
[null,"Produit","Prix de vente","Prix moyen","Budget publicitaire","Budget publicitaire moyen","Budget qualité et services","Indice qualité","Indice qualité moyen","Volume des ventes",{"$f":"CONCATENATE(\"Rappel chiffre d'affaires \",Donnees_de_jeu!E6-1)","v":"Rappel chiffre d'affaires 2022"}]
[null,{"$f":"Donnees_de_jeu!$C$6","v":"Scooter G1"},350,350,{"$f":"Données_comptables!E35","v":40000},40000,{"$f":"Données_comptables!E38","v":30000},2,2,2015,0]
[null,{"$f":"Donnees_de_jeu!$C$7","v":"Scooter G2"},null,null,{"$f":"Données_comptables!E36","v":0},null,{"$f":"Données_comptables!E39","v":0},null,null,null,0]
[null,{"$f":"Donnees_de_jeu!$C$8","v":"Scooter G3"},null,null,{"$f":"Données_comptables!E37","v":0},null,{"$f":"Données_comptables!E40","v":0},null,null,null,0]
[]
[]
[null,"Concurrence"]
[null,null,{"$f":"Donnees_de_jeu!$C$6","v":"Scooter G1"},null,{"$f":"Donnees_de_jeu!$C$7","v":"Scooter G2"},null,{"$f":"Donnees_de_jeu!$C$8","v":"Scooter G3"},null,"Résultat annuel"]
[null,null,"Ventes","Prix","Ventes","Prix","Ventes","Prix"]
[null,{"$f":"Donnees_de_jeu!F11","v":"E1"}]
[null,{"$f":"Donnees_de_jeu!F12","v":"E2"}]
[null,{"$f":"Donnees_de_jeu!F13","v":"E3"}]
[null,{"$f":"Donnees_de_jeu!F14","v":"E4"}]
[null,{"$f":"Donnees_de_jeu!F15","v":"E5"}]
[null,{"$f":"Donnees_de_jeu!F16","v":"E6"}]
[null,"Total / moyenne"]
[null,"Moyenne résultat"]

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[]
[null,"Détermination des charges en comptabilité analytique",null,null,null,null,null,null,null,"Méthode des coûts complets",null,"Méthode des coûts partiels"]
[null,"Charges de la comptabilité générale",null,{"$f":"Donnees_de_jeu!E6","v":2023},null,"Charges soustraites","Charges ajoutées","Charges de la comptabilité analytique",{"$f":"Donnees_de_jeu!E6","v":2023},"Charges directes","Charges indirectes","Charges variables","Charges fixes directes","Charges fixes indirectes"]
[null,"Charges d’exploitation",null,{"$f":"SUM(D5:D28)","v":507388},507388,0,0,507388,507388,258688,248700,98688,160000,248700]
[null,"Achats de matières",{"$f":"Données_comptables!$C$26","v":"Scooter G1"},{"$f":"SUM(E5:E7)","v":92760},{"$f":"Données_comptables!E26","v":92760},null,null,{"$f":"SUM(I5:I7)","v":92760},{"$f":"E5-F5+G5","v":92760},{"$f":"I5","v":92760},null,{"$f":"I5","v":92760}]
[null,null,{"$f":"Données_comptables!$C$27","v":"Scooter G2"},null,{"$f":"Données_comptables!E27","v":0},null,null,null,{"$f":"E6-F6+G6","v":0},{"$f":"I6","v":0},null,{"$f":"I6","v":0}]
[null,null,{"$f":"Données_comptables!$C$28","v":"Scooter G3"},null,{"$f":"Données_comptables!E28","v":0},null,null,null,0,0,null,0]
[null,"Frais fixes de production",{"$f":"Données_comptables!$C$26","v":"Scooter G1"},{"$f":"SUM(E8:E10)","v":30000},{"$f":"Données_comptables!E29","v":30000},null,null,{"$f":"SUM(I8:I10)","v":30000},30000,30000,null,null,{"$f":"I8","v":30000}]
[null,null,{"$f":"Données_comptables!$C$27","v":"Scooter G2"},null,{"$f":"Données_comptables!E30","v":0},null,null,null,0,0,null,null,{"$f":"I9","v":0}]
[null,null,{"$f":"Données_comptables!$C$28","v":"Scooter G3"},null,{"$f":"Données_comptables!E31","v":0},null,null,null,0,0,null,null,0]
[null,"Frais fixes d’administration et distribution",{"$f":"Données_comptables!$C$26","v":"Scooter G1"},{"$f":"SUM(E11:E13)","v":60000},{"$f":"Données_comptables!E32","v":60000},null,null,{"$f":"SUM(I11:I13)","v":60000},60000,60000,null,null,60000]
[null,null,{"$f":"Données_comptables!$C$27","v":"Scooter G2"},null,{"$f":"Données_comptables!E33","v":0},null,null,null,0,0,null,null,0]
[null,null,{"$f":"Données_comptables!$C$28","v":"Scooter G3"},null,{"$f":"Données_comptables!E34","v":0},null,null,null,0,0,null,null,0]
[null,"Budget communication",{"$f":"Données_comptables!$C$26","v":"Scooter G1"},{"$f":"SUM(E14:E16)","v":40000},{"$f":"Données_comptables!E35","v":40000},null,null,{"$f":"SUM(I14:I16)","v":40000},40000,40000,null,null,40000]
[null,null,{"$f":"Données_comptables!$C$27","v":"Scooter G2"},null,{"$f":"Données_comptables!E36","v":0},null,null,null,0,0,null,null,0]
[null,null,{"$f":"Données_comptables!$C$28","v":"Scooter G3"},null,{"$f":"Données_comptables!E37","v":0},null,null,null,0,0,null,null,0]
[null,"Budget qualité",{"$f":"Données_comptables!$C$26","v":"Scooter G1"},{"$f":"SUM(E17:E19)","v":30000},{"$f":"Données_comptables!E38","v":30000},null,null,{"$f":"SUM(I17:I19)","v":30000},30000,30000,null,null,30000]
[null,null,{"$f":"Données_comptables!$C$27","v":"Scooter G2"},null,{"$f":"Données_comptables!E39","v":0},null,null,null,0,0,null,null,0]
[null,null,{"$f":"Données_comptables!$C$28","v":"Scooter G3"},null,{"$f":"Données_comptables!E40","v":0},null,null,null,0,0,null,null,0]
[null,"Coût de stockage",{"$f":"Données_comptables!$C$26","v":"Scooter G1"},{"$f":"SUM(E20:E22)","v":5928},{"$f":"Données_comptables!E41","v":5928},null,null,{"$f":"SUM(I20:I22)","v":5928},5928,5928,null,{"$f":"I20","v":5928}]
[null,null,{"$f":"Données_comptables!$C$27","v":"Scooter G2"},null,{"$f":"Données_comptables!E42","v":0},null,null,null,0,0,null,0]
[null,null,{"$f":"Données_comptables!$C$28","v":"Scooter G3"},null,{"$f":"Données_comptables!E43","v":0},null,null,null,0,0,null,0]
[null,"Dépréciation des stocks",{"$f":"Données_comptables!$C$26","v":"Scooter G1"},{"$f":"SUM(E23:E25)","v":0},{"$f":"Données_comptables!E44","v":0},null,null,{"$f":"SUM(I23:I25)","v":0},0,0,null,0]
[null,null,{"$f":"Données_comptables!$C$27","v":"Scooter G2"},null,{"$f":"Données_comptables!E45","v":0},null,null,null,0,0,null,0]
[null,null,{"$f":"Données_comptables!$C$28","v":"Scooter G3"},null,{"$f":"Données_comptables!E46","v":0},null,null,null,0,0,null,0]
[null,"Charges salariales",null,{"$f":"E26","v":188700},{"$f":"Données_comptables!E47","v":188700},null,null,{"$f":"I26","v":188700},188700,null,{"$f":"I26","v":188700},null,null,{"$f":"I26","v":188700}]
[null,"Amortissements",{"$f":"CONCATENATE(\"Machine(s) \", Donnees_de_jeu!$C$11, \"(s)\")","v":"Machine(s) Classique(s)"},{"$f":"SUM(E27:E28)","v":60000},{"$f":"Données_comptables!E48","v":60000},null,null,{"$f":"SUM(I27:I28)","v":60000},60000,null,{"$f":"I27","v":60000},null,null,{"$f":"I27","v":60000}]
[null,null,{"$f":"CONCATENATE(\"Machine(s) \",Donnees_de_jeu!$C$12,\"(s)\")","v":"Machine(s) Moderne(s)"},null,{"$f":"Données_comptables!E49","v":0},null,null,null,0,null,0,null,null,0]
[null,{"$f":"Données_comptables!B50","v":"Etudes (motivation d'achat & prévision ventes)"},null,{"$f":"E29","v":30000},{"$f":"Données_comptables!E50","v":30000},null,null,{"$f":"I29","v":30000},30000,null,30000,null,null,30000]
[null,{"$f":"Données_comptables!B51","v":"Budget R & D"},null,{"$f":"E30","v":70000},{"$f":"Données_comptables!E51","v":70000},null,null,{"$f":"I30","v":70000},70000,null,70000,null,null,70000]
[null,"Charges financières",null,{"$f":"SUM(D32:D41)","v":50029},50029,49102,0,927,927,0,927,0,0,927]
[null,"Intérêts sur découverts",null,{"$f":"E32","v":927},{"$f":"Données_comptables!E53","v":927},null,null,{"$f":"I32","v":927},927,null,{"$f":"I32","v":927},null,null,{"$f":"I32","v":927}]
[null,"Intérêts sur emprunts",null,{"$f":"E33","v":0},{"$f":"Données_comptables!E54","v":0},null,null,{"$f":"I33","v":0},{"$f":"E33-F33+G33","v":0},null,{"$f":"I33","v":0},null,null,{"$f":"I33","v":0}]
[null,"Impôts et versements assimilés",null,{"$f":"E34","v":0},{"$f":"Données_comptables!E55","v":0},null,null,{"$f":"I34","v":0},{"$f":"E34-F34+G34","v":0},null,{"$f":"I34","v":0},null,null,{"$f":"I34","v":0}]
[null,"Charges exceptionnelles",null,{"$f":"SUM(D36:D38)","v":0},{"$f":"SUM(E36:E38)","v":0},{"$f":"SUM(F36:F38)","v":0},0,{"$f":"SUM(H36:H38)","v":0},{"$f":"SUM(I36:I38)","v":0}]
[null,"VNC des éléments d'actifs cédés",{"$f":"CONCATENATE(\"Machine(s) \", Donnees_de_jeu!$C$11, \"(s)\")","v":"Machine(s) Classique(s)"},{"$f":"E36+E37","v":0},{"$f":"Données_comptables!E57","v":0},{"$f":"D36","v":0},null,{"$f":"I36+I37","v":0},{"$f":"E36-F36+G36","v":0}]
[null,null,{"$f":"CONCATENATE(\"Machine(s) \",Donnees_de_jeu!$C$12,\"(s)\")","v":"Machine(s) Moderne(s)"},null,{"$f":"Données_comptables!E58","v":0}]
[null,"Autres charges exceptionnelles",{"$f":"Données_comptables!$C$26","v":"Scooter G1"},{"$f":"E38+E39+E40","v":0},{"$f":"Données_comptables!E59","v":0},{"$f":"D38","v":0},null,{"$f":"I38+I39+I40","v":0},0]
[null,null,{"$f":"Données_comptables!$C$27","v":"Scooter G2"},null,{"$f":"Données_comptables!E60","v":0}]
[null,null,{"$f":"Données_comptables!$C$28","v":"Scooter G3"},null,{"$f":"Données_comptables!E61","v":0}]
[null,"Impôts sur les bénéfices",null,{"$f":"E41","v":49102},{"$f":"Données_comptables!E63","v":49102},{"$f":"E41","v":49102},null,{"$f":"I41","v":0},{"$f":"E41-F41+G41","v":0}]
[null,"Participation des salariés",null,{"$f":"E42","v":0},{"$f":"Données_comptables!E64","v":0},null,null,{"$f":"I42","v":0},{"$f":"E42-F42+G42","v":0},null,{"$f":"I42","v":0},null,null,{"$f":"I42","v":0}]
[null,"Dividendes versés",null,null,null,null,{"$f":"Données_financières!C23","v":0},{"$f":"I43","v":0},{"$f":"E43-F43+G43","v":0},null,{"$f":"I43","v":0},null,null,{"$f":"I43","v":0}]
[null,"Total",null,{"$f":"SUM(D4,D31,D35,D43)","v":557417},{"$f":"SUM(E4,E31,E35,E43)","v":557417},null,null,{"$f":"SUM(H4,H31,H35,H43)","v":508315},508315,258688,249627,98688,160000,249627]
[null,null,null,null,null,null,null,null,null,"Vérification",{"$f":"IF($I$44=J44+K44,\"OK\",\"Pas OK\")","v":"OK"},null,"Vérification",{"$f":"IF($I$44=L44+M44+N44,\"OK\",\"Pas OK\")","v":"OK"}]

{"sheet":"Coûts_partiels","index":7,"n_rows":33,"n_cols":11,"rows_kept":33,"cut":false,"hidden":false,"merged":[[1,8,1,10],[3,1,4,1],[24,3,24,5],[25,3,25,5],[26,3,26,5],[1,2,1,6],[19,3,19,5],[20,3,20,5],[21,3,21,5],[22,3,22,5],[23,3,23,5]]}
[]
[null,null,{"$f":"CONCATENATE(\"Compte de résultat différentiel du 01/01/\",Donnees_de_jeu!E6,\" au 31/12/\",Donnees_de_jeu!E6)","v":"Compte de résultat différentiel du 01/01/2023 au 31/12/2023"},null,null,null,null,null,"Données nécessaires à la détermination graphique du seuil de rentabilité"]
[null,null,null,{"$f":"Donnees_de_jeu!$C$6","v":"Scooter G1"},{"$f":"Donnees_de_jeu!$C$7","v":"Scooter G2"},{"$f":"Donnees_de_jeu!$C$8","v":"Scooter G3"},"Global",null,null,{"$f":"CONCATENATE(\"01/01/\",Donnees_de_jeu!E6)","v":"01/01/2023"},{"$f":"CONCATENATE(\"31/12/\",Donnees_de_jeu!E6)","v":"31/12/2023"}]
[null,"Rappel","Quantités vendues",{"$f":"Données_commerciales!J3","v":2015},{"$f":"Données_commerciales!J4","v":0},{"$f":"Données_commerciales!J5","v":0},{"$f":"SUM(D4:F4)","v":2015},null,"Axe abscisses",0,0]
[null,null,"Prix",{"$f":"Données_commerciales!C3","v":350},{"$f":"Données_commerciales!C4","v":0},{"$f":"Données_commerciales!C5","v":0},null,null,"Chiffre d'affaires",0,{"$f":"G6","v":705250}]
[null,null,"Chiffre d'affaires",{"$f":"Données_comptables!I26","v":705250},{"$f":"Données_comptables!I27","v":0},{"$f":"Données_comptables!I28","v":0},{"$f":"Données_comptables!H26","v":705250},null,"Coûts fixes",{"$f":"G14+G20","v":509627},{"$f":"J6","v":509627}]
[null,null,"Charges variables",{"$f":"SUM(D8:D11)","v":135168},{"$f":"SUM(E8:E11)","v":0},{"$f":"SUM(F8:F11)","v":0},{"$f":"SUM(G8:G11)","v":135168},null,"Coûts variables",0,{"$f":"G7","v":135168}]
[null,null,"Achats de matières",{"$f":"Données_comptables!E26","v":92760},{"$f":"Données_comptables!E27","v":0},{"$f":"Données_comptables!E28","v":0},{"$f":"Données_comptables!D26","v":92760},null,"Total des coûts",{"$f":"J6+J7","v":509627},{"$f":"K6+K7","v":644795}]
[null,null,"Production stockée",{"$f":"Données_comptables!I29","v":36480},{"$f":"Données_comptables!I30","v":0},{"$f":"Données_comptables!I31","v":0},{"$f":"Données_comptables!H29","v":36480},null,"Marge sur coût variable",{"$f":"J5-J7","v":0},{"$f":"K5-K7","v":570082}]
[null,null,"Coût de stockage",{"$f":"Données_comptables!E41","v":5928},{"$f":"Données_comptables!E42","v":0},{"$f":"Données_comptables!E43","v":0},{"$f":"Données_comptables!D41","v":5928},null,"Résultat analytique",{"$f":"J5-J8","v":-509627},{"$f":"K5-K8","v":60455}]
[null,null,"Dépréciation des stocks",{"$f":"Données_comptables!E44","v":0},{"$f":"Données_comptables!E45","v":0},{"$f":"Données_comptables!E46","v":0},{"$f":"Données_comptables!D44","v":0}]
[null,null,"Marge sur coût variable",{"$f":"D6-D7","v":570082},{"$f":"E6-E7","v":0},{"$f":"F6-F7","v":0},{"$f":"G6-G7","v":570082}]
[null,null,"McV unitaire / moyenne",{"$f":"D12/D4","v":282.91910669975186},{"$f":"E12/E4","v":{"$error":"#DIV/0!"}},{"$f":"F12/F4","v":{"$error":"#DIV/0!"}},{"$f":"G12/G4","v":282.91910669975186}]
[null,null,"Coûts fixes directs",{"$f":"SUM(D15:D18)","v":160000},{"$f":"SUM(E15:E18)","v":0},{"$f":"SUM(F15:F18)","v":0},{"$f":"SUM(G15:G18)","v":160000}]
[null,null,"Frais fixes de production",{"$f":"Données_comptables!E29","v":30000},{"$f":"Données_comptables!E30","v":0},{"$f":"Données_comptables!E31","v":0},{"$f":"Données_comptables!D29","v":30000}]
[null,null,"Frais fixes d'administration et distribution",{"$f":"Données_comptables!E32","v":60000},{"$f":"Données_comptables!E33","v":0},{"$f":"Données_comptables!E34","v":0},{"$f":"Données_comptables!D32","v":60000}]
[null,null,"Budget communication",{"$f":"Données_comptables!E35","v":40000},{"$f":"Données_comptables!E36","v":0},{"$f":"Données_comptables!E37","v":0},{"$f":"Données_comptables!D35","v":40000}]
[null,null,"Budget qualité",{"$f":"Données_comptables!E38","v":30000},{"$f":"Données_comptables!E39","v":0},{"$f":"Données_comptables!E40","v":0},{"$f":"Données_comptables!D38","v":30000}]
[null,null,"Marge sur coût spécifique",{"$f":"D12-D14","v":410082},{"$f":"E12-E14","v":0},{"$f":"F12-F14","v":0},{"$f":"G12-G14","v":410082}]
[null,null,"Coûts fixes indirects",{"$f":"SUM(D21:F26)","v":349627},null,null,{"$f":"D20","v":349627}]
[null,null,"Charges salariales",{"$f":"Données_comptables!E47","v":188700},null,null,{"$f":"D21","v":188700}]
[null,null,"Amortissements",{"$f":"Données_comptables!D48","v":60000},null,null,{"$f":"D22","v":60000}]
[null,null,"Etudes (motivation d'achat & prévision ventes)",{"$f":"Charges_compta_analytique!K29","v":30000},null,null,{"$f":"D23","v":30000}]
[null,null,"Budget R & D",{"$f":"Charges_compta_analytique!I30","v":70000},null,null,70000]
[null,null,"Charges financières",{"$f":"Données_comptables!D53+Données_comptables!D54","v":927},null,null,{"$f":"D25","v":927}]
[null,null,"Rémunération des capitaux propres (=dividendes)",{"$f":"Charges_compta_analytique!H43","v":0},null,null,{"$f":"D26","v":0}]
[null,null,"Résultat analytique",{"$f":"SUM(D19:F19)-D20","v":60455},null,null,{"$f":"D27","v":60455}]
[]
[null,null,"Taux de marge sur coût variable",{"$f":"D12/D6","v":0.80834030485643393},{"$f":"E12/E6","v":{"$error":"#DIV/0!"}},{"$f":"F12/F6","v":{"$error":"#DIV/0!"}},{"$f":"G12/G6","v":0.80834030485643393}]
[null,null,"Seuil de rentabilité (en €)",null,null,null,{"$f":"(G14+G20)/G29","v":630460.95430131105}]
[null,null,"Seuil de rentabilité en nombre de jours",null,null,null,{"$f":"G30/G6*360","v":321.82338681102021}]
[null,null,"Marge de sécurité globale",null,null,null,{"$f":"G6-G30","v":74789.045698688948}]
[null,null,"Indice de sécurité global",null,null,null,{"$f":"G32/G6","v":0.10604614774716618}]

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[]
[null,"1) Tableau de répartition des charges indirectes",null,null,null,null,null,"2) Coût d'approvisionnement"]
[null,"Charges \\ Centres d'analyse",null,"Montants en comptabilité analytique","Production","Administration",null,null,null,{"$f":"CONCATENATE(\"Matières pour le \",Donnees_de_jeu!C6)","v":"Matières pour le Scooter G1"},null,null,{"$f":"CONCATENATE(\"Matières pour le \",Donnees_de_jeu!C7)","v":"Matières pour le Scooter G2"},null,null,{"$f":"CONCATENATE(\"Matières pour le \",Donnees_de_jeu!C8)","v":"Matières pour le Scooter G3"}]
[null,"Charges salariales",null,{"$f":"Charges_compta_analytique!K26","v":188700},{"$f":"D4","v":188700},null,null,null,null,"Q","prix / coût","Montant","Q","prix / coût","Montant","Q","prix / coût","Montant"]
[null,"Amortissements",{"$f":"CONCATENATE(\"Machine(s) \", Donnees_de_jeu!$C$11, \"(s)\")","v":"Machine(s) Classique(s)"},{"$f":"Charges_compta_analytique!K27","v":60000},{"$f":"D5","v":60000},null,null,"Charges directes"]
[null,null,{"$f":"CONCATENATE(\"Machine(s) \",Donnees_de_jeu!$C$12,\"(s)\")","v":"Machine(s) Moderne(s)"},{"$f":"Charges_compta_analytique!K28","v":0},{"$f":"D6","v":0},null,null,"Achat de matières",null,{"$f":"Données_techniques!D15","v":2319},{"$f":"L6/J6","v":40},{"$f":"Charges_compta_analytique!J5","v":92760},{"$f":"Données_techniques!D16","v":0},{"$f":"O6/M6","v":{"$error":"#DIV/0!"}},{"$f":"Charges_compta_analytique!J6","v":0},{"$f":"Données_techniques!C17","v":0},{"$f":"R6/P6","v":{"$error":"#DIV/0!"}},{"$f":"Charges_compta_analytique!J7","v":0}]
[null,"Etudes (motivation d'achat & prévision ventes)",null,{"$f":"Charges_compta_analytique!K29","v":30000},null,{"$f":"D7","v":30000},null,{"$f":"Charges_compta_analytique!B20","v":"Coût de stockage"},null,null,null,{"$f":"Charges_compta_analytique!J20","v":5928},null,null,{"$f":"Charges_compta_analytique!J21","v":0},null,null,{"$f":"Charges_compta_analytique!J22","v":0}]
[null,"Budget R & D",null,{"$f":"Charges_compta_analytique!K30","v":70000},{"$f":"D8","v":70000},null,null,{"$f":"Charges_compta_analytique!B23","v":"Dépréciation des stocks"},null,null,null,{"$f":"Charges_compta_analytique!J23","v":0},null,null,{"$f":"Charges_compta_analytique!J24","v":0},null,null,{"$f":"Charges_compta_analytique!J25","v":0}]
[null,"Intérêts sur découverts",null,{"$f":"Charges_compta_analytique!K32","v":927},null,{"$f":"D9","v":927},null,"Charges indirectes"]
[null,"Intérêts sur emprunts",null,{"$f":"Charges_compta_analytique!K33","v":0},null,{"$f":"D10","v":0},null,"Total",null,{"$f":"J6","v":2319},{"$f":"L10/J10","v":42.556274256144889},{"$f":"SUM(L5:L9)","v":98688},{"$f":"M6","v":0},{"$f":"O10/M10","v":{"$error":"#DIV/0!"}},{"$f":"SUM(O5:O9)","v":0},{"$f":"P6","v":0},{"$f":"R10/P10","v":{"$error":"#DIV/0!"}},{"$f":"SUM(R5:R9)","v":0}]
[null,"Impôts et versements assimilés",null,{"$f":"Charges_compta_analytique!K34","v":0},null,{"$f":"D11","v":0}]
[null,"Participation des salariés",null,{"$f":"Charges_compta_analytique!K42","v":0},{"$f":"D12","v":0},null,null,"3) Coût de production"]
[null,"Dividendes versés",null,{"$f":"Charges_compta_analytique!K43","v":0},{"$f":"D13/2","v":0},{"$f":"D13/2","v":0},null,null,null,{"$f":"Donnees_de_jeu!C6","v":"Scooter G1"},null,null,{"$f":"Donnees_de_jeu!C7","v":"Scooter G2"},null,null,{"$f":"Donnees_de_jeu!C8","v":"Scooter G3"}]
[null,"Total après répartition primaire",null,null,{"$f":"SUM(E4:E13)","v":318700},{"$f":"SUM(F4:F13)","v":30927},null,null,null,"Q","prix / coût","Montant","Q","prix / coût","Montant","Q","prix / coût","Montant"]
[null,"Nature de l'unité d'œuvre",null,null,"Quantité produite","€ Coût de production des PF vendues",null,"Achat de matières",null,{"$f":"J10","v":2319},{"$f":"K10","v":42.556274256144889},98688,0,{"$error":"#DIV/0!"},0,0,{"$error":"#DIV/0!"},0]
[null,"Nombre d'unité d'œuvre",null,null,{"$f":"SUM(Données_techniques!D15:D17)","v":2319},{"$f":"SUM(L47,O47,R47)","v":440908},null,"Charges directes"]
[null,"Coût de l'unité d'œuvre",null,null,{"$f":"E14/E16","v":137.42992669253988},{"$f":"F14/F16","v":7.0143884892086325E-2},null,{"$f":"Charges_compta_analytique!B8","v":"Frais fixes de production"},null,null,null,{"$f":"Charges_compta_analytique!J8","v":30000},null,null,{"$f":"Charges_compta_analytique!J9","v":0},null,null,{"$f":"Charges_compta_analytique!J10","v":0}]
[null,null,null,null,null,null,null,{"$f":"Charges_compta_analytique!B17","v":"Budget qualité"},null,null,null,{"$f":"Charges_compta_analytique!J17","v":30000},null,null,{"$f":"Charges_compta_analytique!J18","v":0},null,null,{"$f":"Charges_compta_analytique!J19","v":0}]
[null,null,null,null,null,null,null,"Charges indirectes"]
[null,null,null,null,null,null,null,"Production",null,{"$f":"Données_techniques!D15","v":2319},{"$f":"$E$17","v":137.42992669253988},{"$f":"J20*K20","v":318700},{"$f":"Données_techniques!D16","v":0},{"$f":"$E$17","v":137.42992669253988},{"$f":"M20*N20","v":0},{"$f":"Données_techniques!D17","v":0},{"$f":"$E$17","v":137.42992669253988},{"$f":"P20*Q20","v":0}]
[null,null,null,null,null,null,null,"Total",null,{"$f":"J20","v":2319},{"$f":"L21/J21","v":205.85942216472617},{"$f":"SUM(L15:L20)","v":477388},{"$f":"M20","v":0},{"$f":"O21/M21","v":{"$error":"#DIV/0!"}},{"$f":"SUM(O15:O20)","v":0},{"$f":"P20","v":0},{"$f":"R21/P21","v":{"$error":"#DIV/0!"}},{"$f":"SUM(R15:R20)","v":0},{"$f":"SUM(L21,O21,R21)","v":477388}]
[]
[null,null,null,null,null,null,"4) Valorisation des stocks",{"$f":"CONCATENATE(\"Stock de \",Donnees_de_jeu!C6)","v":"Stock de Scooter G1"}]
[null,null,null,null,null,null,null,"Libellé","Quantité","Valeur unitaire","Montant","Libellé","Quantité","Valeur unitaire","Montant"]
[null,null,null,null,null,null,null,"Stock initial",{"$f":"Données_techniques!C15","v":190},{"$f":"Données_techniques!G15","v":120},{"$f":"I25*J25","v":22800}]
[null,null,null,null,null,null,null,"Entrées (= Production)",{"$f":"J21","v":2319},{"$f":"K21","v":205.85942216472617},477388,"Sorties (= Ventes)",{"$f":"Données_techniques!E15","v":2015},{"$f":"O26/M26","v":218.81290322580645},{"$f":"K28-O27","v":440908}]
[null,null,null,null,null,null,null,null,null,null,null,"Stock final",{"$f":"Données_techniques!F15","v":494},{"$f":"O27/M27","v":120},{"$f":"Données_comptables!C11","v":59280}]
[null,null,null,null,null,null,null,"Totaux",{"$f":"I25+I26","v":2509},{"$f":"K28/I28","v":199.35751295336789},{"$f":"K25+K26","v":500188},"Totaux",{"$f":"M26+M27","v":2509},{"$f":"O28/M28","v":199.35751295336789},{"$f":"O26+O27","v":500188}]
[]
[null,null,null,null,null,null,null,{"$f":"CONCATENATE(\"Stock de \",Donnees_de_jeu!C7)","v":"Stock de Scooter G2"}]
[null,null,null,null,null,null,null,"Libellé","Quantité","Valeur unitaire","Montant","Libellé","Quantité","Valeur unitaire","Montant"]
[null,null,null,null,null,null,null,"Stock initial",{"$f":"Données_techniques!C16","v":0},{"$f":"Données_techniques!G16","v":140},{"$f":"I32*J32","v":0}]
[null,null,null,null,null,null,null,"Entrées (= Production)",{"$f":"M21","v":0},{"$f":"N21","v":{"$error":"#DIV/0!"}},0,"Sorties (= Ventes)",{"$f":"Données_techniques!E16","v":0},{"$f":"O33/M33","v":{"$error":"#DIV/0!"}},{"$f":"K35-O34","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,"Stock final",{"$f":"Données_techniques!F16","v":0},{"$f":"O34/M34","v":{"$error":"#DIV/0!"}},{"$f":"Données_comptables!C12","v":0}]
[null,null,null,null,null,null,null,"Totaux",{"$f":"I32+I33","v":0},{"$f":"K35/I35","v":{"$error":"#DIV/0!"}},{"$f":"K32+K33","v":0},"Totaux",{"$f":"M33+M34","v":0},{"$f":"O35/M35","v":{"$error":"#DIV/0!"}},{"$f":"O33+O34","v":0}]
[]
[null,null,null,null,null,null,null,{"$f":"CONCATENATE(\"Stock de \",Donnees_de_jeu!C8)","v":"Stock de Scooter G3"}]
[null,null,null,null,null,null,null,"Libellé","Quantité","Valeur unitaire","Montant","Libellé","Quantité","Valeur unitaire","Montant"]
[null,null,null,null,null,null,null,"Stock initial",{"$f":"Données_techniques!C17","v":0},{"$f":"Données_techniques!G17","v":180},{"$f":"I39*J39","v":0}]
[null,null,null,null,null,null,null,"Entrées (= Production)",{"$f":"P21","v":0},{"$f":"Q21","v":{"$error":"#DIV/0!"}},0,"Sorties (= Ventes)",{"$f":"Données_techniques!E17","v":0},{"$f":"O40/M40","v":{"$error":"#DIV/0!"}},{"$f":"K42-O41","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,"Stock final",{"$f":"Données_techniques!F17","v":0},{"$f":"O41/M41","v":{"$error":"#DIV/0!"}},{"$f":"Données_comptables!C13","v":0}]
[null,null,null,null,null,null,null,"Totaux",{"$f":"I39+I40","v":0},{"$f":"K42/I42","v":{"$error":"#DIV/0!"}},{"$f":"K39+K40","v":0},"Totaux",{"$f":"M40+M41","v":0},{"$f":"O42/M42","v":{"$error":"#DIV/0!"}},{"$f":"O40+O41","v":0}]
[]
[null,null,null,null,null,null,null,"5) Coût de distribution"]
[null,null,null,null,null,null,null,null,null,{"$f":"J13","v":"Scooter G1"},null,null,{"$f":"M13","v":"Scooter G2"},null,null,{"$f":"P13","v":"Scooter G3"}]
[null,null,null,null,null,null,null,null,null,"Q","prix / coût","Montant","Q","prix / coût","Montant","Q","prix / coût","Montant"]
[null,null,null,null,null,null,null,"Coût de production des produits finis vendus",null,{"$f":"M26","v":2015},{"$f":"N26","v":218.81290322580645},440908,{"$f":"M33","v":0},{"$f":"N33","v":{"$error":"#DIV/0!"}},0,{"$f":"M40","v":0},{"$f":"N40","v":{"$error":"#DIV/0!"}},0]
[null,null,null,null,null,null,null,"Charges directes"]
[null,null,null,null,null,null,null,{"$f":"Charges_compta_analytique!B11","v":"Frais fixes d’administration et distribution"},null,null,null,{"$f":"Charges_compta_analytique!J11","v":60000},null,null,{"$f":"Charges_compta_analytique!J12","v":0},null,null,{"$f":"Charges_compta_analytique!J13","v":0}]
[null,null,null,null,null,null,null,{"$f":"Charges_compta_analytique!B14","v":"Budget communication"},null,null,null,{"$f":"Charges_compta_analytique!J14","v":40000},null,null,{"$f":"Charges_compta_analytique!J15","v":0},null,null,{"$f":"Charges_compta_analytique!J16","v":0}]
[null,null,null,null,null,null,null,"Charges indirectes"]
[null,null,null,null,null,null,null,"Total",null,{"$f":"J47","v":2015},{"$f":"L52/J52","v":268.44069478908187},{"$f":"SUM(L47:L51)","v":540908},{"$f":"M47","v":0},{"$f":"O52/M52","v":{"$error":"#DIV/0!"}},{"$f":"SUM(O47:O51)","v":0},{"$f":"P47","v":0},{"$f":"R52/P52","v":{"$error":"#DIV/0!"}},{"$f":"SUM(R47:R51)","v":0}]
[]
[null,null,null,null,null,null,null,"6) Coût de revient"]
[null,null,null,null,null,null,null,null,null,{"$f":"J45","v":"Scooter G1"},null,null,{"$f":"M45","v":"Scooter G2"},null,null,{"$f":"P45","v":"Scooter G3"}]
[null,null,null,null,null,null,null,null,null,"Q","prix / coût","Montant","Q","prix / coût","Montant","Q","prix / coût","Montant"]
[null,null,null,null,null,null,null,"Coût de distribution",null,{"$f":"J52","v":2015},{"$f":"K52","v":268.44069478908187},540908,0,{"$error":"#DIV/0!"},0,0,{"$error":"#DIV/0!"},0]
[null,null,null,null,null,null,null,"Charges directes"]
[null,null,null,null,null,null,null,"Charges indirectes"]
[null,null,null,null,null,null,null,{"$f":"F3","v":"Administration"},null,{"$f":"L47","v":440908},{"$f":"$F$17","v":7.0143884892086325E-2},{"$f":"J60*K60","v":30926.999999999996},{"$f":"O47","v":0},{"$f":"$F$17","v":7.0143884892086325E-2},{"$f":"M60*N60","v":0},{"$f":"R47","v":0},{"$f":"$F$17","v":7.0143884892086325E-2},{"$f":"P60*Q60","v":0}]
[null,null,null,null,null,null,null,"Total",null,{"$f":"J57","v":2015},{"$f":"L61/J61","v":268.44069478908187},{"$f":"SUM(L57:L59)","v":540908},{"$f":"M57","v":0},{"$f":"O61/M61","v":{"$error":"#DIV/0!"}},{"$f":"SUM(O57:O59)","v":0},{"$f":"P57","v":0},{"$f":"R61/P61","v":{"$error":"#DIV/0!"}},{"$f":"SUM(R57:R59)","v":0}]

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[null,{"$f":"CONCATENATE(\"Fiche de coûts constatés en \",Donnees_de_jeu!E6)","v":"Fiche de coûts constatés en 2023"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CONCATENATE(\"Fiche de coûts prévisionnels de \",Donnees_de_jeu!E6,\", établie fin \",Donnees_de_jeu!E6-1,\", adaptés à la production prévisionnelle\")","v":"Fiche de coûts prévisionnels de 2023, établie fin 2022, adaptés à la production prévisionnelle"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CONCATENATE(\"Fiche de coûts prévisionnels de \",Donnees_de_jeu!E6,\", établie fin \",Donnees_de_jeu!E6-1,\", adaptés à la production réelle\")","v":"Fiche de coûts prévisionnels de 2023, établie fin 2022, adaptés à la production réelle"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Calcul de l'écart total sur les charges et sa décomposition (écart sur volume d'activité et écart global)",null,null,null,null,null,null,null,null,null,null,null,"Décomposition de l'écart global sur charges directes (écart sur coût et écart sur quantité)"]
[null,"1) Tableau de répartition des charges indirectes",null,null,null,null,null,"2) Coût d'approvisionnement",null,null,null,null,null,null,null,null,null,null,null,"1) Tableau de répartition des charges indirectes",null,null,null,null,null,"2) Coût d'approvisionnement",null,null,null,null,null,null,null,null,null,null,null,"1) Tableau de répartition des charges indirectes",null,null,null,null,null,"2) Coût d'approvisionnement",null,null,null,null,null,null,null,null,null,null,null,"Ecart total","=","Coût réel de la quantité réelle (CuPC_N+1 x QC_N+1)",null,null,null,null,null,null,null,null,null,"Ecart global","=","Coût réel de la consommation réelle (CouC_N+1 x CuC_N+1 x QC_N+1)"]
[null,"Charges \\ Centres d'analyse",null,"Montants en comptabilité analytique","Production","Administration",null,null,null,{"$f":"CONCATENATE(\"Matières pour le \",Donnees_de_jeu!C6)","v":"Matières pour le Scooter G1"},null,null,{"$f":"CONCATENATE(\"Matières pour le \",Donnees_de_jeu!C7)","v":"Matières pour le Scooter G2"},null,null,{"$f":"CONCATENATE(\"Matières pour le \",Donnees_de_jeu!C8)","v":"Matières pour le Scooter G3"},null,null,null,"Charges \\ Centres d'analyse",null,"Montants en comptabilité analytique","Production","Administration",null,null,null,{"$f":"J4","v":"Matières pour le Scooter G1"},null,null,{"$f":"M4","v":"Matières pour le Scooter G2"},null,null,{"$f":"P4","v":"Matières pour le Scooter G3"},null,null,null,"Charges \\ Centres d'analyse",null,"Montants en comptabilité analytique","Production","Administration",null,null,null,{"$f":"AB4","v":"Matières pour le Scooter G1"},null,null,{"$f":"AE4","v":"Matières pour le Scooter G2"},null,null,{"$f":"AH4","v":"Matières pour le Scooter G3"},null,null,null,null,"-","'Coût préétabli de la production prévue (CuPP_N->N+1 x QP_N->N+1)",null,null,null,null,null,null,null,null,null,null,"-","'Coût préétabli de la consommation prévue pour la production réelle (CouP_N->N+1 x CuP_N->N+1 x QC_N+1)"]
[null,"Charges salariales",null,{"$f":"Charges_compta_analytique!K26","v":188700},{"$f":"D5","v":188700},null,null,null,null,"Q","prix / coût","Montant","Q","prix / coût","Montant","Q","prix / coût","Montant",null,"Charges salariales",null,{"$f":"Charges_compta_analytique!AC26","v":0},{"$f":"V5","v":0},null,null,null,null,"Q","prix / coût","Montant","Q","prix / coût","Montant","Q","prix / coût","Montant",null,"Charges salariales",null,{"$f":"V5","v":0},{"$f":"W5","v":0},{"$f":"X5","v":0},null,null,null,"Q","prix / coût","Montant","Q","prix / coût","Montant","Q","prix / coût","Montant",null,"Décomposition entre","Ecart global","=","Coût réel de la quantité réelle (CuPC_N+1 x QC_N+1)",null,null,null,null,null,null,null,null,"Décomposition entre","Ecart sur coût","=","Coût réel de la consommation réelle (CouC_N+1 x CuC_N+1 x QC_N+1)"]
[null,"Amortissements",{"$f":"CONCATENATE(\"Machine(s) \", Donnees_de_jeu!$C$11, \"(s)\")","v":"Machine(s) Classique(s)"},{"$f":"Charges_compta_analytique!K27","v":60000},{"$f":"D6","v":60000},null,null,"Charges directes",null,null,null,null,null,null,null,null,null,null,null,"Amortissements",{"$f":"CONCATENATE(\"Machine(s) \", Donnees_de_jeu!$C$11, \"(s)\")","v":"Machine(s) Classique(s)"},{"$f":"Charges_compta_analytique!AC27","v":0},{"$f":"V6","v":0},null,null,"Charges directes",null,null,null,null,null,null,null,null,null,null,null,"Amortissements",{"$f":"CONCATENATE(\"Machine(s) \", Donnees_de_jeu!$C$11, \"(s)\")","v":"Machine(s) Classique(s)"},{"$f":"V6","v":0},{"$f":"W6","v":0},{"$f":"X6","v":0},null,"Charges directes",null,null,null,null,null,null,null,null,null,null,null,null,null,"-","'Coût préétabli de la production réelle (CuPP_N->N+1 x QC_N+1)",null,null,null,null,null,null,null,null,null,null,"-","'Coût préétabli de la consommation réelle (CouC_N+1 x CuP_N->N+1 x QC_N+1)"]
[null,null,{"$f":"CONCATENATE(\"Machine(s) \",Donnees_de_jeu!$C$12,\"(s)\")","v":"Machine(s) Moderne(s)"},{"$f":"Charges_compta_analytique!K28","v":0},{"$f":"D7","v":0},null,null,"Achat de matières",null,{"$f":"D26","v":2319},{"$f":"L7/J7","v":40},{"$f":"Charges_compta_analytique!J5","v":92760},{"$f":"D27","v":0},{"$f":"O7/M7","v":{"$error":"#DIV/0!"}},{"$f":"Charges_compta_analytique!J6","v":0},{"$f":"D28","v":0},{"$f":"R7/P7","v":{"$error":"#DIV/0!"}},{"$f":"Charges_compta_analytique!J7","v":0},null,null,{"$f":"CONCATENATE(\"Machine(s) \",Donnees_de_jeu!$C$12,\"(s)\")","v":"Machine(s) Moderne(s)"},{"$f":"Charges_compta_analytique!AC28","v":0},{"$f":"V7","v":0},null,null,{"$f":"H7","v":"Achat de matières"},null,{"$f":"V26","v":0},{"$f":"K7","v":40},{"$f":"AB7*AC7","v":0},{"$f":"V27","v":0},50,{"$f":"AE7*AF7","v":0},{"$f":"V28","v":0},80,{"$f":"AH7*AI7","v":0},null,null,{"$f":"CONCATENATE(\"Machine(s) \",Donnees_de_jeu!$C$12,\"(s)\")","v":"Machine(s) Moderne(s)"},0,0,0,null,{"$f":"Z7","v":"Achat de matières"},null,{"$f":"AN26","v":2319},{"$f":"AC7","v":40},{"$f":"AT7*AU7","v":92760},{"$f":"AN27","v":0},{"$f":"AF7","v":50},{"$f":"AW7*AX7","v":0},{"$f":"AN28","v":0},{"$f":"AI7","v":80},{"$f":"Charges_compta_analytique!AT7","v":0},null,null,"+ Ecart sur volume d'activité","=","Coût préétabli de la production réelle (CuPP_N->N+1 x QC_N+1)",null,null,null,null,null,null,null,null,null,"'+ Ecart sur quantité","=","Coût préétabli de la consommation réelle (CouC_N+1 x CuP_N->N+1 x QC_N+1)"]
[null,"Etudes (motivation d'achat & prévision ventes)",null,{"$f":"Charges_compta_analytique!K29","v":30000},null,{"$f":"D8","v":30000},null,{"$f":"Charges_compta_analytique!B20","v":"Coût de stockage"},null,null,null,{"$f":"Charges_compta_analytique!J20","v":5928},null,null,{"$f":"Charges_compta_analytique!J21","v":0},null,null,{"$f":"Charges_compta_analytique!J22","v":0},null,"Etudes (motivation d'achat & prévision ventes)",null,{"$f":"Charges_compta_analytique!AC29","v":0},null,{"$f":"V8","v":0},null,{"$f":"H8","v":"Coût de stockage"},null,null,null,{"$f":"10%*W33","v":19},null,null,{"$f":"0.1*W34","v":0},null,null,{"$f":"0.1*W35","v":0},null,"Etudes (motivation d'achat & prévision ventes)",null,0,0,0,null,{"$f":"Z8","v":"Coût de stockage"},null,null,null,{"$f":"AD8","v":19},null,null,{"$f":"AG8","v":0},null,null,{"$f":"AJ8","v":0},null,null,null,"-","'Coût préétabli de la production prévue (CuPP_N->N+1 x QP_N->N+1)",null,null,null,null,null,null,null,null,null,null,"-","Coût préétabli de la consommation prévue pour la production réelle (CouP_N->N+1 x CuP_N->N+1 x QC_N+1)"]
[null,"Budget R & D",null,{"$f":"Charges_compta_analytique!K30","v":70000},{"$f":"D9","v":70000},null,null,{"$f":"Charges_compta_analytique!B23","v":"Dépréciation des stocks"},null,null,null,{"$f":"Charges_compta_analytique!J23","v":0},null,null,{"$f":"Charges_compta_analytique!J24","v":0},null,null,{"$f":"Charges_compta_analytique!J25","v":0},null,"Budget R & D",null,{"$f":"Charges_compta_analytique!AC30","v":0},{"$f":"V9","v":0},null,null,"Dépréciation des stocks",null,null,null,0,null,null,0,null,null,0,null,"Budget R & D",null,0,0,0,null,"Dépréciation des stocks",null,null,null,0,null,null,0,null,null,0]
[null,"Intérêts sur découverts",null,{"$f":"Charges_compta_analytique!K32","v":927},null,{"$f":"D10","v":927},null,"Charges indirectes",null,null,null,null,null,null,null,null,null,null,null,"Intérêts sur découverts",null,{"$f":"Charges_compta_analytique!AC32","v":0},null,{"$f":"V10","v":0},null,"Charges indirectes",null,null,null,null,null,null,null,null,null,null,null,"Intérêts sur découverts",null,0,0,0,null,"Charges indirectes",null,null,null,null,null,null,null,null,null,null,null,"Ecart sur Coût d'approvisionnement",null,null,null,null,null,null,null,null,null,null,null,"Cela n'est pas nécessaire car dans le jeu, l'ensemble des coût variables sont donnés et connus à l'avance et il en va de même pour les coûts fixes. Nos charges directes et dépendentes des quantités sont connues."]
[null,"Intérêts sur emprunts",null,{"$f":"Charges_compta_analytique!K33","v":0},null,{"$f":"D11","v":0},null,"Total",null,{"$f":"J7","v":2319},{"$f":"L11/J11","v":42.556274256144889},{"$f":"SUM(L6:L10)","v":98688},{"$f":"M7","v":0},{"$f":"O11/M11","v":{"$error":"#DIV/0!"}},{"$f":"SUM(O6:O10)","v":0},{"$f":"P7","v":0},{"$f":"R11/P11","v":{"$error":"#DIV/0!"}},{"$f":"SUM(R6:R10)","v":0},null,"Intérêts sur emprunts",null,{"$f":"Charges_compta_analytique!AC33","v":0},null,{"$f":"V11","v":0},null,"Total",null,{"$f":"AB7","v":0},{"$f":"AD11/AB11","v":{"$error":"#DIV/0!"}},{"$f":"SUM(AD6:AD10)","v":19},{"$f":"AE7","v":0},{"$f":"AG11/AE11","v":{"$error":"#DIV/0!"}},{"$f":"SUM(AG6:AG10)","v":0},{"$f":"AH7","v":0},{"$f":"AJ11/AH11","v":{"$error":"#DIV/0!"}},{"$f":"SUM(AJ6:AJ10)","v":0},null,"Intérêts sur emprunts",null,0,0,0,null,"Total",null,{"$f":"AT7","v":2319},{"$f":"AV11/AT11","v":40.008193186718415},{"$f":"SUM(AV6:AV10)","v":92779},{"$f":"AW7","v":0},{"$f":"AY11/AW11","v":{"$error":"#DIV/0!"}},{"$f":"SUM(AY6:AY10)","v":0},{"$f":"AZ7","v":0},{"$f":"BB11/AZ11","v":{"$error":"#DIV/0!"}},{"$f":"SUM(BB6:BB10)","v":0},null,null,null,{"$f":"AT4","v":"Matières pour le Scooter G1"},null,null,{"$f":"AW4","v":"Matières pour le Scooter G2"},null,null,{"$f":"AZ4","v":"Matières pour le Scooter G3"}]
[null,"Impôts et versements assimilés",null,{"$f":"Charges_compta_analytique!K34","v":0},null,{"$f":"D12","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,"Impôts et versements assimilés",null,{"$f":"Charges_compta_analytique!AC34","v":0},null,{"$f":"V12","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,"Impôts et versements assimilés",null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ecart sur volume d'activité (a)","Ecart global (b)","Ecart total (a) + (b)","Ecart sur volume d'activité (a)","Ecart global (b)","Ecart total (a) + (b)","Ecart sur volume d'activité (a)","Ecart global (b)","Ecart total (a) + (b)"]
[null,"Participation des salariés",null,{"$f":"Charges_compta_analytique!K42","v":0},{"$f":"D13","v":0},null,null,"3) Coût de production",null,null,null,null,null,null,null,null,null,null,null,"Participation des salariés",null,{"$f":"Charges_compta_analytique!AC42","v":0},{"$f":"V13","v":0},null,null,"3) Coût de production",null,null,null,null,null,null,null,null,null,null,null,"Participation des salariés",null,0,0,0,null,"3) Coût de production",null,null,null,null,null,null,null,null,null,null,null,"Charges directes"]
[null,"Dividendes versés",null,{"$f":"Charges_compta_analytique!K43","v":0},{"$f":"D14/2","v":0},{"$f":"D14/2","v":0},null,null,null,{"$f":"Donnees_de_jeu!C6","v":"Scooter G1"},null,null,{"$f":"Donnees_de_jeu!C7","v":"Scooter G2"},null,null,{"$f":"Donnees_de_jeu!C8","v":"Scooter G3"},null,null,null,"Dividendes versés",null,{"$f":"Charges_compta_analytique!AC43","v":0},{"$f":"V14/2","v":0},{"$f":"V14/2","v":0},null,null,null,{"$f":"J14","v":"Scooter G1"},null,null,{"$f":"M14","v":"Scooter G2"},null,null,{"$f":"P14","v":"Scooter G3"},null,null,null,"Dividendes versés",null,0,0,0,null,null,null,{"$f":"AB14","v":"Scooter G1"},null,null,{"$f":"AE14","v":"Scooter G2"},null,null,{"$f":"AH14","v":"Scooter G3"},null,null,null,{"$f":"AR7","v":"Achat de matières"},null,{"$f":"AV7-AD7","v":92760},{"$f":"L7-AV7","v":0},{"$f":"IF(BF14+BG14=L7-AD7,BF14+BG14,\"Erreur\")","v":92760},{"$f":"AY7-AG7","v":0},{"$f":"O7-AY7","v":0},{"$f":"IF(BI14+BJ14=O7-AG7,BI14+BJ14,\"Erreur\")","v":0},{"$f":"BB7-AJ7","v":0},{"$f":"R7-BB7","v":0},{"$f":"IF(BL14+BM14=R7-AJ7,BL14+BM14,\"Erreur\")","v":0}]
[null,"Total après répartition primaire",null,null,{"$f":"SUM(E5:E14)","v":318700},{"$f":"SUM(F5:F14)","v":30927},null,null,null,"Q","prix / coût","Montant","Q","prix / coût","Montant","Q","prix / coût","Montant",null,"Total après répartition primaire",null,null,{"$f":"SUM(W5:W14)","v":0},{"$f":"SUM(X5:X14)","v":0},null,null,null,"Q","prix / coût","Montant","Q","prix / coût","Montant","Q","prix / coût","Montant",null,"Total après répartition primaire",null,null,{"$f":"SUM(AO5:AO14)","v":0},{"$f":"SUM(AP5:AP14)","v":0},null,null,null,"Q","prix / coût","Montant","Q","prix / coût","Montant","Q","prix / coût","Montant",null,{"$f":"AR8","v":"Coût de stockage"},null,{"$f":"AV8-AD8","v":0},{"$f":"L8-AV8","v":5909},{"$f":"IF(BF15+BG15=L8-AD8,BF15+BG15,\"Erreur\")","v":5909},{"$f":"AY8-AG8","v":0},{"$f":"O8-AY8","v":0},{"$f":"IF(BI15+BJ15=O8-AG8,BI15+BJ15,\"Erreur\")","v":0},{"$f":"BB8-AJ8","v":0},{"$f":"R8-BB8","v":0},{"$f":"IF(BL15+BM15=R8-AJ8,BL15+BM15,\"Erreur\")","v":0}]
[null,"Nature de l'unité d'œuvre",null,null,"Quantité produite","€ Coût de production des PF vendues",null,"Achat de matières",null,{"$f":"J11","v":2319},{"$f":"K11","v":42.556274256144889},98688,0,{"$error":"#DIV/0!"},0,0,{"$error":"#DIV/0!"},0,null,"Nature de l'unité d'œuvre",null,null,"Quantité produite","€ Coût de production des PF vendues",null,"Achat de matières",null,{"$f":"AB11","v":0},{"$f":"AC11","v":{"$error":"#DIV/0!"}},{"$f":"AD11","v":19},{"$f":"AE11","v":0},{"$error":"#DIV/0!"},0,0,{"$error":"#DIV/0!"},0,null,"Nature de l'unité d'œuvre",null,null,"Quantité produite","€ Coût de production des PF vendues",null,"Achat de matières",null,{"$f":"AT11","v":2319},{"$f":"AU11","v":40.008193186718415},92779,{"$f":"AW11","v":0},{"$f":"AX11","v":{"$error":"#DIV/0!"}},0,0,{"$error":"#DIV/0!"},0,null,{"$f":"AR9","v":"Dépréciation des stocks"},null,{"$f":"AV9-AD9","v":0},{"$f":"L9-AV9","v":0},{"$f":"IF(BF16+BG16=L9-AD9,BF16+BG16,\"Erreur\")","v":0},{"$f":"AY9-AG9","v":0},{"$f":"O9-AY9","v":0},0,{"$f":"BB9-AJ9","v":0},{"$f":"R9-BB9","v":0},0]
[null,"Nombre d'unité d'œuvre",null,null,{"$f":"D29","v":2319},{"$f":"SUM(L48,O48,R48)","v":440908},null,"Charges directes",null,null,null,null,null,null,null,null,null,null,null,"Nombre d'unité d'œuvre",null,null,{"$f":"V29","v":0},{"$f":"SUM(AD48,AG48,AJ48)","v":19},null,"Charges directes",null,null,null,null,null,null,null,null,null,null,null,"Nombre d'unité d'œuvre",null,null,{"$f":"AN29","v":2319},{"$f":"SUM(AV48,AY48,BB48)","v":374999},null,"Charges directes",null,null,null,null,null,null,null,null,null,null,null,"Charges indirectes"]
[null,"Coût de l'unité d'œuvre",null,null,{"$f":"E15/E17","v":137.42992669253988},{"$f":"F15/F17","v":7.0143884892086325E-2},null,{"$f":"Charges_compta_analytique!B8","v":"Frais fixes de production"},null,null,null,{"$f":"Charges_compta_analytique!J8","v":30000},null,null,{"$f":"Charges_compta_analytique!J9","v":0},null,null,{"$f":"Charges_compta_analytique!J10","v":0},null,"Coût de l'unité d'œuvre",null,null,{"$f":"W15/W17","v":{"$error":"#DIV/0!"}},{"$f":"X15/X17","v":0},null,{"$f":"H18","v":"Frais fixes de production"},null,null,null,{"$f":"IF(V26>0,30000,0)","v":0},null,null,{"$f":"IF(V27>0,70000,0)","v":0},null,null,{"$f":"IF(V28>0,90000,0)","v":0},null,"Coût de l'unité d'œuvre",null,null,{"$f":"AO15/AO17","v":0},{"$f":"AP15/AP17","v":0},null,{"$f":"Z18","v":"Frais fixes de production"},null,null,null,{"$f":"AD18","v":0},null,null,{"$f":"AG18","v":0},null,null,{"$f":"AJ18","v":0},null,"Total",null,{"$f":"AV11-AD11","v":92760},{"$f":"L11-AV11","v":5909},{"$f":"IF(BF18+BG18=L11-AD11,BF18+BG18,\"Erreur\")","v":98669},{"$f":"AY11-AG11","v":0},{"$f":"O11-AY11","v":0},{"$f":"IF(BI18+BJ18=O11-AG11,BI18+BJ18,\"Erreur\")","v":0},{"$f":"BB11-AJ11","v":0},{"$f":"R11-BB11","v":0},{"$f":"IF(BL18+BM18=R11-AJ11,BL18+BM18,\"Erreur\")","v":0}]
[null,null,null,null,null,null,null,{"$f":"Charges_compta_analytique!B17","v":"Budget qualité"},null,null,null,{"$f":"Charges_compta_analytique!J17","v":30000},null,null,{"$f":"Charges_compta_analytique!J18","v":0},null,null,{"$f":"Charges_compta_analytique!J19","v":0},null,null,null,null,null,null,null,{"$f":"H19","v":"Budget qualité"},null,null,null,{"$f":"V40","v":0},null,null,{"$f":"V41","v":0},null,null,{"$f":"V42","v":0},null,null,null,null,null,null,null,{"$f":"Z19","v":"Budget qualité"},null,null,null,{"$f":"AD19","v":0},null,null,{"$f":"AG19","v":0},null,null,{"$f":"AJ19","v":0}]
[null,null,null,null,null,null,null,"Charges indirectes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Charges indirectes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Charges indirectes",null,null,null,null,null,null,null,null,null,null,null,"Ecart sur Coût de production"]
[null,null,null,null,null,null,null,"Production",null,{"$f":"D26","v":2319},{"$f":"$E$18","v":137.42992669253988},{"$f":"J21*K21","v":318700},{"$f":"D27","v":0},{"$f":"$E$18","v":137.42992669253988},{"$f":"M21*N21","v":0},{"$f":"D28","v":0},{"$f":"$E$18","v":137.42992669253988},{"$f":"P21*Q21","v":0},null,null,null,null,null,null,null,"Production",null,{"$f":"V26","v":0},{"$f":"$E$18","v":137.42992669253988},{"$f":"AB21*AC21","v":0},{"$f":"V27","v":0},{"$f":"$E$18","v":137.42992669253988},{"$f":"AE21*AF21","v":0},{"$f":"V28","v":0},{"$f":"$E$18","v":137.42992669253988},{"$f":"AH21*AI21","v":0},null,null,null,null,null,null,null,"Production",null,{"$f":"AN26","v":2319},{"$f":"$E$18","v":137.42992669253988},{"$f":"AT21*AU21","v":318700},{"$f":"AN27","v":0},{"$f":"$E$18","v":137.42992669253988},{"$f":"AW21*AX21","v":0},{"$f":"AN28","v":0},{"$f":"$E$18","v":137.42992669253988},{"$f":"AZ21*BA21","v":0},null,null,null,{"$f":"AT14","v":"Scooter G1"},null,null,{"$f":"AW14","v":"Scooter G2"},null,null,{"$f":"AZ14","v":"Scooter G3"}]
[null,null,null,null,null,null,null,"Total",null,{"$f":"J21","v":2319},{"$f":"L22/J22","v":205.85942216472617},{"$f":"SUM(L16:L21)","v":477388},{"$f":"M21","v":0},{"$f":"O22/M22","v":{"$error":"#DIV/0!"}},{"$f":"SUM(O16:O21)","v":0},{"$f":"P21","v":0},{"$f":"R22/P22","v":{"$error":"#DIV/0!"}},{"$f":"SUM(R16:R21)","v":0},null,null,null,null,null,null,null,"Total",null,{"$f":"AB21","v":0},{"$f":"AD22/AB22","v":{"$error":"#DIV/0!"}},{"$f":"SUM(AD16:AD21)","v":19},{"$f":"AE21","v":0},{"$f":"AG22/AE22","v":{"$error":"#DIV/0!"}},{"$f":"SUM(AG16:AG21)","v":0},{"$f":"AH21","v":0},{"$f":"AJ22/AH22","v":{"$error":"#DIV/0!"}},{"$f":"SUM(AJ16:AJ21)","v":0},null,null,null,null,null,null,null,"Total",null,{"$f":"AT21","v":2319},{"$f":"AV22/AT22","v":177.43811987925829},{"$f":"SUM(AV16:AV21)","v":411479},{"$f":"AW21","v":0},{"$f":"AY22/AW22","v":{"$error":"#DIV/0!"}},{"$f":"SUM(AY16:AY21)","v":0},{"$f":"AZ21","v":0},{"$f":"BB22/AZ22","v":{"$error":"#DIV/0!"}},{"$f":"SUM(BB16:BB21)","v":0},null,null,null,"Ecart sur volume d'activité (a)","Ecart global (b)","Ecart total (a) + (b)","Ecart sur volume d'activité (a)","Ecart global (b)","Ecart total (a) + (b)","Ecart sur volume d'activité (a)","Ecart global (b)","Ecart total (a) + (b)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Achat de matières",null,{"$f":"BF18","v":92760},{"$f":"BG18","v":5909},98669,{"$f":"BI18","v":0},0,0,0,0,0]
[null,null,"Quantités constatées (rappel)",null,null,null,"4) Valorisation des stocks",{"$f":"CONCATENATE(\"Stock de \",Donnees_de_jeu!C6)","v":"Stock de Scooter G1"},null,null,null,null,null,null,null,null,null,null,null,null,"Quantités prévisionnelles",null,null,null,"4) Valorisation des stocks",{"$f":"H24","v":"Stock de Scooter G1"},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"C24","v":"Quantités constatées (rappel)"},null,null,null,"4) Valorisation des stocks",{"$f":"Z24","v":"Stock de Scooter G1"},null,null,null,null,null,null,null,null,null,null,null,"Charges directes"]
[null,null,null,"Production","Ventes",null,null,"Libellé","Quantité","Valeur unitaire","Montant","Libellé","Quantité","Valeur unitaire","Montant",null,null,null,null,null,null,"Production","Ventes",null,null,"Libellé","Quantité","Valeur unitaire","Montant","Libellé","Quantité","Valeur unitaire","Montant",null,null,null,null,null,null,"Production","Ventes",null,null,"Libellé","Quantité","Valeur unitaire","Montant","Libellé","Quantité","Valeur unitaire","Montant",null,null,null,null,{"$f":"AR18","v":"Frais fixes de production"},null,{"$f":"AV18-AD18","v":0},{"$f":"L18-AV18","v":30000},{"$f":"IF(BF25+BG25=L18-AD18,BF25+BG25,\"Erreur\")","v":30000},{"$f":"AY18-AG18","v":0},{"$f":"O18-AY18","v":0},{"$f":"IF(BI25+BJ25=O18-AG18,BI25+BJ25,\"Erreur\")","v":0},{"$f":"BB18-AJ18","v":0},{"$f":"R18-BB18","v":0},{"$f":"IF(BL25+BM25=R18-AJ18,BL25+BM25,\"Erreur\")","v":0}]
[null,null,{"$f":"Donnees_de_jeu!$C6","v":"Scooter G1"},{"$f":"Données_techniques!D15","v":2319},{"$f":"Données_commerciales!J3","v":2015},null,null,"Stock initial",{"$f":"Données_techniques!C15","v":190},{"$f":"Données_techniques!G15","v":120},{"$f":"I26*J26","v":22800},null,null,null,null,null,null,null,null,null,{"$f":"Donnees_de_jeu!$C6","v":"Scooter G1"},null,null,null,null,"Stock initial",{"$f":"Données_techniques!U15","v":0},{"$f":"Données_techniques!Y15","v":0},{"$f":"AA26*AB26","v":0},null,null,null,null,null,null,null,null,null,{"$f":"Donnees_de_jeu!$C6","v":"Scooter G1"},{"$f":"D26","v":2319},{"$f":"E26","v":2015},null,null,"Stock initial",{"$f":"Données_techniques!AM15","v":0},{"$f":"Données_techniques!AQ15","v":0},{"$f":"AS26*AT26","v":0},null,null,null,null,null,null,null,null,{"$f":"AR19","v":"Budget qualité"},null,{"$f":"AV19-AD19","v":0},{"$f":"L19-AV19","v":30000},{"$f":"IF(BF26+BG26=L19-AD19,BF26+BG26,\"Erreur\")","v":30000},{"$f":"AY19-AG19","v":0},{"$f":"O19-AY19","v":0},{"$f":"IF(BI26+BJ26=O19-AG19,BI26+BJ26,\"Erreur\")","v":0},{"$f":"BB19-AJ19","v":0},{"$f":"R19-BB19","v":0},{"$f":"IF(BL26+BM26=R19-AJ19,BL26+BM26,\"Erreur\")","v":0}]
[null,null,{"$f":"Donnees_de_jeu!$C7","v":"Scooter G2"},{"$f":"Données_techniques!D16","v":0},{"$f":"Données_commerciales!J4","v":0},null,null,"Entrées (= Production)",{"$f":"J22","v":2319},{"$f":"K22","v":205.85942216472617},477388,"Sorties (= Ventes)",{"$f":"E26","v":2015},{"$f":"O27/M27","v":218.81290322580645},{"$f":"K29-O28","v":440908},null,null,null,null,null,{"$f":"Donnees_de_jeu!$C7","v":"Scooter G2"},null,null,null,null,"Entrées (= Production)",{"$f":"AB22","v":0},{"$f":"AC22","v":{"$error":"#DIV/0!"}},{"$f":"AD22","v":19},"Sorties (= Ventes)",{"$f":"W26","v":0},{"$f":"AG27/AE27","v":{"$error":"#DIV/0!"}},{"$f":"AC29-AG28","v":19},null,null,null,null,null,{"$f":"Donnees_de_jeu!$C7","v":"Scooter G2"},{"$f":"D27","v":0},{"$f":"E27","v":0},null,null,"Entrées (= Production)",{"$f":"AT22","v":2319},{"$f":"AU22","v":177.43811987925829},{"$f":"AV22","v":411479},"Sorties (= Ventes)",{"$f":"AO26","v":2015},{"$f":"AY27/AW27","v":186.10372208436723},{"$f":"AU29-AY28","v":374999},null,null,null,null,"Charges indirectes"]
[null,null,{"$f":"Donnees_de_jeu!$C8","v":"Scooter G3"},{"$f":"Données_techniques!D17","v":0},{"$f":"Données_commerciales!J5","v":0},null,null,null,null,null,null,"Stock final",{"$f":"Données_techniques!F15","v":494},{"$f":"O28/M28","v":120},{"$f":"Données_comptables!C11","v":59280},null,null,null,null,null,{"$f":"Donnees_de_jeu!$C8","v":"Scooter G3"},null,null,null,null,null,null,null,null,"Stock final",{"$f":"AA29-AE27","v":0},{"$f":"Données_techniques!G15","v":120},{"$f":"AE28*AF28","v":0},null,null,null,null,null,{"$f":"Donnees_de_jeu!$C8","v":"Scooter G3"},0,0,null,null,null,null,null,null,"Stock final",{"$f":"AS29-AW27","v":304},{"$f":"Données_techniques!G15","v":120},{"$f":"AW28*AX28","v":36480},null,null,null,null,"Production",null,{"$f":"AV21-AD21","v":318700},{"$f":"L21-AV21","v":0},{"$f":"IF(BF28+BG28=L21-AD21,BF28+BG28,\"Erreur\")","v":318700},{"$f":"AY21-AG21","v":0},{"$f":"O21-AY21","v":0},{"$f":"IF(BI28+BJ28=O21-AG21,BI28+BJ28,\"Erreur\")","v":0},{"$f":"BB21-AJ21","v":0},{"$f":"R21-BB21","v":0},{"$f":"IF(BL28+BM28=R21-AJ21,BL28+BM28,\"Erreur\")","v":0}]
[null,null,"Total",{"$f":"SUM(D26:D28)","v":2319},{"$f":"SUM(E26:E28)","v":2015},null,null,"Totaux",{"$f":"I26+I27","v":2509},{"$f":"K29/I29","v":199.35751295336789},{"$f":"K26+K27","v":500188},"Totaux",{"$f":"M27+M28","v":2509},{"$f":"O29/M29","v":199.35751295336789},{"$f":"O27+O28","v":500188},null,null,null,null,null,"Total",{"$f":"SUM(V26:V28)","v":0},{"$f":"SUM(W26:W28)","v":0},null,null,"Totaux",{"$f":"AA26+AA27","v":0},{"$f":"AC29/AA29","v":{"$error":"#DIV/0!"}},{"$f":"AC26+AC27","v":19},"Totaux",{"$f":"AE27+AE28","v":0},{"$f":"AG29/AE29","v":{"$error":"#DIV/0!"}},{"$f":"AG27+AG28","v":19},null,null,null,null,null,"Total",{"$f":"SUM(AN26:AN28)","v":2319},{"$f":"SUM(AO26:AO28)","v":2015},null,null,"Totaux",{"$f":"AS26+AS27","v":2319},{"$f":"AU29/AS29","v":177.43811987925829},{"$f":"AU26+AU27","v":411479},"Totaux",{"$f":"AW27+AW28","v":2319},{"$f":"AY29/AW29","v":177.43811987925829},{"$f":"AY27+AY28","v":411479},null,null,null,null,"Total",null,{"$f":"AV22-AD22","v":411460},{"$f":"L22-AV22","v":65909},{"$f":"IF(BF29+BG29=L22-AD22,BF29+BG29,\"Erreur\")","v":477369},{"$f":"AY22-AG22","v":0},{"$f":"O22-AY22","v":0},{"$f":"IF(BI29+BJ29=O22-AG22,BI29+BJ29,\"Erreur\")","v":0},{"$f":"BB22-AJ22","v":0},{"$f":"R22-BB22","v":0},{"$f":"IF(BL29+BM29=R22-AJ22,BL29+BM29,\"Erreur\")","v":0}]
[]
[null,null,null,null,null,null,null,{"$f":"CONCATENATE(\"Stock de \",Donnees_de_jeu!C7)","v":"Stock de Scooter G2"},null,null,null,null,null,null,null,null,null,null,null,null,"Quantités prévisionnelles",null,null,null,null,{"$f":"H31","v":"Stock de Scooter G2"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Z31","v":"Stock de Scooter G2"},null,null,null,null,null,null,null,null,null,null,null,"Ecart sur Coût de distribution"]
[null,null,null,null,null,null,null,"Libellé","Quantité","Valeur unitaire","Montant","Libellé","Quantité","Valeur unitaire","Montant",null,null,null,null,null,"Impact sur","Stock initial","Stock final",null,null,"Libellé","Quantité","Valeur unitaire","Montant","Libellé","Quantité","Valeur unitaire","Montant",null,null,null,null,null,null,null,null,null,null,"Libellé","Quantité","Valeur unitaire","Montant","Libellé","Quantité","Valeur unitaire","Montant",null,null,null,null,null,null,{"$f":"BF21","v":"Scooter G1"},null,null,{"$f":"BI21","v":"Scooter G2"},null,null,{"$f":"BL21","v":"Scooter G3"}]
[null,null,null,null,null,null,null,"Stock initial",{"$f":"Données_techniques!C16","v":0},{"$f":"Données_techniques!G16","v":140},{"$f":"I33*J33","v":0},null,null,null,null,null,null,null,null,null,{"$f":"Donnees_de_jeu!$C6","v":"Scooter G1"},{"$f":"Données_techniques!C15","v":190},{"$f":"V33+V26-W26","v":190},null,null,"Stock initial",{"$f":"Données_techniques!U16","v":0},{"$f":"Données_techniques!Y16","v":0},{"$f":"AA33*AB33","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Stock initial",{"$f":"Données_techniques!AM16","v":0},{"$f":"Données_techniques!AQ16","v":0},{"$f":"AS33*AT33","v":0},null,null,null,null,null,null,null,null,null,null,"Ecart sur volume d'activité (a)","Ecart global (b)","Ecart total (a) + (b)","Ecart sur volume d'activité (a)","Ecart global (b)","Ecart total (a) + (b)","Ecart sur volume d'activité (a)","Ecart global (b)","Ecart total (a) + (b)"]
[null,null,null,null,null,null,null,"Entrées (= Production)",{"$f":"M22","v":0},{"$f":"N22","v":{"$error":"#DIV/0!"}},0,"Sorties (= Ventes)",{"$f":"E27","v":0},{"$f":"O34/M34","v":{"$error":"#DIV/0!"}},{"$f":"K36-O35","v":0},null,null,null,null,null,{"$f":"Donnees_de_jeu!$C7","v":"Scooter G2"},{"$f":"Données_techniques!C16","v":0},{"$f":"V34+V27-W27","v":0},null,null,"Entrées (= Production)",{"$f":"AE22","v":0},{"$f":"AF22","v":{"$error":"#DIV/0!"}},{"$f":"AG22","v":0},"Sorties (= Ventes)",{"$f":"W27","v":0},{"$f":"AG34/AE34","v":{"$error":"#DIV/0!"}},{"$f":"AC36-AG35","v":0},null,null,null,null,null,null,null,null,null,null,"Entrées (= Production)",{"$f":"AW22","v":0},{"$f":"AX22","v":{"$error":"#DIV/0!"}},{"$f":"AY22","v":0},"Sorties (= Ventes)",{"$f":"AO27","v":0},{"$f":"AY34/AW34","v":{"$error":"#DIV/0!"}},{"$f":"AU36-AY35","v":0},null,null,null,null,"Coût de production des produits finis vendus",null,{"$f":"AV48-AD48","v":374980},{"$f":"L48-AV48","v":65909},{"$f":"IF(BF34+BG34=L48-AD48,BF34+BG34,\"Erreur\")","v":440889},{"$f":"AY48-AG48","v":0},{"$f":"O48-AY48","v":0},{"$f":"IF(BI34+BJ34=O48-AG48,BI34+BJ34,\"Erreur\")","v":0},{"$f":"BB48-AJ48","v":0},{"$f":"R48-BB48","v":0},{"$f":"IF(BL34+BM34=R48-AJ48,BL34+BM34,\"Erreur\")","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,"Stock final",{"$f":"Données_techniques!F16","v":0},{"$f":"O35/M35","v":{"$error":"#DIV/0!"}},{"$f":"Données_comptables!C12","v":0},null,null,null,null,null,{"$f":"Donnees_de_jeu!$C8","v":"Scooter G3"},null,0,null,null,null,null,null,null,"Stock final",{"$f":"AA36-AE34","v":0},{"$f":"Données_techniques!G16","v":140},{"$f":"AE35*AF35","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Stock final",{"$f":"AS36-AW34","v":0},{"$f":"Données_techniques!G16","v":140},{"$f":"AW35*AX35","v":0},null,null,null,null,"Charges directes"]
[null,null,null,null,null,null,null,"Totaux",{"$f":"I33+I34","v":0},{"$f":"K36/I36","v":{"$error":"#DIV/0!"}},{"$f":"K33+K34","v":0},"Totaux",{"$f":"M34+M35","v":0},{"$f":"O36/M36","v":{"$error":"#DIV/0!"}},{"$f":"O34+O35","v":0},null,null,null,null,null,"Total",{"$f":"SUM(V33:V35)","v":190},{"$f":"SUM(W33:W35)","v":190},null,null,"Totaux",{"$f":"AA33+AA34","v":0},{"$f":"AC36/AA36","v":{"$error":"#DIV/0!"}},{"$f":"AC33+AC34","v":0},"Totaux",{"$f":"AE34+AE35","v":0},{"$f":"AG36/AE36","v":{"$error":"#DIV/0!"}},{"$f":"AG34+AG35","v":0},null,null,null,null,null,null,null,null,null,null,"Totaux",{"$f":"AS33+AS34","v":0},{"$f":"AU36/AS36","v":{"$error":"#DIV/0!"}},{"$f":"AU33+AU34","v":0},"Totaux",{"$f":"AW34+AW35","v":0},{"$f":"AY36/AW36","v":{"$error":"#DIV/0!"}},{"$f":"AY34+AY35","v":0},null,null,null,null,{"$f":"AR50","v":"Frais fixes d’administration et distribution"},null,{"$f":"AV50-AD50","v":0},{"$f":"L50-AV50","v":60000},{"$f":"IF(BF36+BG36=L50-AD50,BF36+BG36,\"Erreur\")","v":60000},{"$f":"AY50-AG50","v":0},{"$f":"O50-AY50","v":0},{"$f":"IF(BI36+BJ36=O50-AG50,BI36+BJ36,\"Erreur\")","v":0},{"$f":"BB50-AJ50","v":0},{"$f":"R50-BB50","v":0},{"$f":"IF(BL36+BM36=R50-AJ50,BL36+BM36,\"Erreur\")","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AR51","v":"Budget communication"},null,{"$f":"AV51-AD51","v":0},{"$f":"L51-AV51","v":40000},{"$f":"IF(BF37+BG37=L51-AD51,BF37+BG37,\"Erreur\")","v":40000},0,0,0,0,0,0]
[null,null,null,null,null,null,null,{"$f":"CONCATENATE(\"Stock de \",Donnees_de_jeu!C8)","v":"Stock de Scooter G3"},null,null,null,null,null,null,null,null,null,null,null,null,"Quantités prévisionnelles",null,null,null,null,{"$f":"H38","v":"Stock de Scooter G3"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Z38","v":"Stock de Scooter G3"},null,null,null,null,null,null,null,null,null,null,null,"Charges indirectes"]
[null,null,null,null,null,null,null,"Libellé","Quantité","Valeur unitaire","Montant","Libellé","Quantité","Valeur unitaire","Montant",null,null,null,null,null,null,"Budget qualité","Budget communidation",null,null,"Libellé","Quantité","Valeur unitaire","Montant","Libellé","Quantité","Valeur unitaire","Montant",null,null,null,null,null,null,null,null,null,null,"Libellé","Quantité","Valeur unitaire","Montant","Libellé","Quantité","Valeur unitaire","Montant",null,null,null,null,"Total",null,{"$f":"AV53-AD53","v":374980},{"$f":"L53-AV53","v":165909},{"$f":"IF(BF39+BG39=L53-AD53,BF39+BG39,\"Erreur\")","v":540889},{"$f":"AY53-AG53","v":0},{"$f":"O53-AY53","v":0},{"$f":"IF(BI39+BJ39=O53-AG53,BI39+BJ39,\"Erreur\")","v":0},{"$f":"BB53-AJ53","v":0},{"$f":"R53-BB53","v":0},{"$f":"IF(BL39+BM39=R53-AJ53,BL39+BM39,\"Erreur\")","v":0}]
[null,null,null,null,null,null,null,"Stock initial",{"$f":"Données_techniques!C17","v":0},{"$f":"Données_techniques!G17","v":180},{"$f":"I40*J40","v":0},null,null,null,null,null,null,null,null,null,{"$f":"Donnees_de_jeu!$C6","v":"Scooter G1"},{"$f":"Données_techniques!C22","v":0},{"$f":"V40+V33-W33","v":0},null,null,"Stock initial",{"$f":"Données_techniques!U17","v":0},{"$f":"Données_techniques!Y17","v":0},{"$f":"AA40*AB40","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Stock initial",{"$f":"Données_techniques!AM17","v":0},{"$f":"Données_techniques!AQ17","v":0},{"$f":"AS40*AT40","v":0}]
[null,null,null,null,null,null,null,"Entrées (= Production)",{"$f":"P22","v":0},{"$f":"Q22","v":{"$error":"#DIV/0!"}},0,"Sorties (= Ventes)",{"$f":"E28","v":0},{"$f":"O41/M41","v":{"$error":"#DIV/0!"}},{"$f":"K43-O42","v":0},null,null,null,null,null,{"$f":"Donnees_de_jeu!$C7","v":"Scooter G2"},{"$f":"Données_techniques!C23","v":0},{"$f":"V41+V34-W34","v":0},null,null,"Entrées (= Production)",{"$f":"AH22","v":0},{"$f":"AI22","v":{"$error":"#DIV/0!"}},{"$f":"AJ22","v":0},"Sorties (= Ventes)",{"$f":"W28","v":0},{"$f":"AG41/AE41","v":{"$error":"#DIV/0!"}},{"$f":"AC43-AG42","v":0},null,null,null,null,null,null,null,null,null,null,"Entrées (= Production)",{"$f":"AZ22","v":0},{"$f":"BA22","v":{"$error":"#DIV/0!"}},{"$f":"BB22","v":0},"Sorties (= Ventes)",{"$f":"AO28","v":0},{"$f":"AY41/AW41","v":{"$error":"#DIV/0!"}},{"$f":"AU43-AY42","v":0},null,null,null,null,"Ecart sur Coût de revient"]
[null,null,null,null,null,null,null,null,null,null,null,"Stock final",{"$f":"Données_techniques!F17","v":0},{"$f":"O42/M42","v":{"$error":"#DIV/0!"}},{"$f":"Données_comptables!C13","v":0},null,null,null,null,null,{"$f":"Donnees_de_jeu!$C8","v":"Scooter G3"},null,0,null,null,null,null,null,null,"Stock final",{"$f":"AA43-AE41","v":0},{"$f":"Données_techniques!G17","v":180},{"$f":"AE42*AF42","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Stock final",{"$f":"AS43-AW41","v":0},{"$f":"Données_techniques!G17","v":180},{"$f":"AW42*AX42","v":0},null,null,null,null,null,null,{"$f":"BF32","v":"Scooter G1"},null,null,{"$f":"BI32","v":"Scooter G2"},null,null,{"$f":"BL32","v":"Scooter G3"}]
[null,null,null,null,null,null,null,"Totaux",{"$f":"I40+I41","v":0},{"$f":"K43/I43","v":{"$error":"#DIV/0!"}},{"$f":"K40+K41","v":0},"Totaux",{"$f":"M41+M42","v":0},{"$f":"O43/M43","v":{"$error":"#DIV/0!"}},{"$f":"O41+O42","v":0},null,null,null,null,null,"Total",{"$f":"SUM(V40:V42)","v":0},{"$f":"SUM(W40:W42)","v":0},null,null,"Totaux",{"$f":"AA40+AA41","v":0},{"$f":"AC43/AA43","v":{"$error":"#DIV/0!"}},{"$f":"AC40+AC41","v":0},"Totaux",{"$f":"AE41+AE42","v":0},{"$f":"AG43/AE43","v":{"$error":"#DIV/0!"}},{"$f":"AG41+AG42","v":0},null,null,null,null,null,null,null,null,null,null,"Totaux",{"$f":"AS40+AS41","v":0},{"$f":"AU43/AS43","v":{"$error":"#DIV/0!"}},{"$f":"AU40+AU41","v":0},"Totaux",{"$f":"AW41+AW42","v":0},{"$f":"AY43/AW43","v":{"$error":"#DIV/0!"}},{"$f":"AY41+AY42","v":0},null,null,null,null,null,null,"Ecart sur volume d'activité (a)","Ecart global (b)","Ecart total (a) + (b)","Ecart sur volume d'activité (a)","Ecart global (b)","Ecart total (a) + (b)","Ecart sur volume d'activité (a)","Ecart global (b)","Ecart total (a) + (b)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Coût de distribution",null,{"$f":"AV58-AD58","v":374980},{"$f":"L58-AV58","v":165909},{"$f":"IF(BF44+BG44=L58-AD58,BF44+BG44,\"Erreur\")","v":540889},{"$f":"AY58-AG58","v":0},{"$f":"O58-AY58","v":0},{"$f":"IF(BI44+BJ44=O58-AG58,BI44+BJ44,\"Erreur\")","v":0},{"$f":"BB58-AJ58","v":0},{"$f":"R58-BB58","v":0},{"$f":"IF(BL44+BM44=R58-AJ58,BL44+BM44,\"Erreur\")","v":0}]
[null,null,null,null,null,null,null,"5) Coût de distribution",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5) Coût de distribution",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5) Coût de distribution",null,null,null,null,null,null,null,null,null,null,null,"Charges directes"]
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[null,null,null,null,null,null,null,null,null,"Q","prix / coût","Montant","Q","prix / coût","Montant","Q","prix / coût","Montant",null,null,null,null,null,null,null,null,null,"Q","prix / coût","Montant","Q","prix / coût","Montant","Q","prix / coût","Montant",null,null,null,null,null,null,null,null,null,"Q","prix / coût","Montant","Q","prix / coût","Montant","Q","prix / coût","Montant",null,{"$f":"AR61","v":"Administration"},null,{"$f":"AV61-AD61","v":26302.55395683453},{"$f":"L61-AV61","v":4623.1133093525168},{"$f":"IF(BF47+BG47=L61-AD61,BF47+BG47,\"Erreur\")","v":30925.667266187047},{"$f":"AY61-AG61","v":0},{"$f":"O61-AY61","v":0},{"$f":"IF(BI47+BJ47=O61-AG61,BI47+BJ47,\"Erreur\")","v":0},{"$f":"BB61-AJ61","v":0},{"$f":"R61-BB61","v":0},{"$f":"IF(BL47+BM47=R61-AJ61,BL47+BM47,\"Erreur\")","v":0}]
[null,null,null,null,null,null,null,"Coût de production des produits finis vendus",null,{"$f":"M27","v":2015},{"$f":"N27","v":218.81290322580645},440908,{"$f":"M34","v":0},{"$f":"N34","v":{"$error":"#DIV/0!"}},0,{"$f":"M41","v":0},{"$f":"N41","v":{"$error":"#DIV/0!"}},0,null,null,null,null,null,null,null,"Coût de production des produits finis vendus",null,{"$f":"AE27","v":0},{"$f":"AF27","v":{"$error":"#DIV/0!"}},{"$f":"AG27","v":19},{"$f":"AE34","v":0},{"$f":"AF34","v":{"$error":"#DIV/0!"}},0,{"$f":"AE41","v":0},{"$f":"AF41","v":{"$error":"#DIV/0!"}},{"$f":"AG41","v":0},null,null,null,null,null,null,null,"Coût de production des produits finis vendus",null,{"$f":"AW27","v":2015},{"$f":"AX27","v":186.10372208436723},{"$f":"AY27","v":374999},{"$f":"AW34","v":0},{"$f":"AX34","v":{"$error":"#DIV/0!"}},0,{"$f":"AW41","v":0},{"$f":"AX41","v":{"$error":"#DIV/0!"}},{"$f":"AY41","v":0},null,"Total",null,{"$f":"AV62-AD62","v":401282.55395683448},{"$f":"L62-AV62","v":170532.11330935254},{"$f":"IF(BF48+BG48=L62-AD62,BF48+BG48,\"Erreur\")","v":571814.66726618703},0,0,0,0,0,0]
[null,null,null,null,null,null,null,"Charges directes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Charges directes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Charges directes"]
[null,null,null,null,null,null,null,{"$f":"Charges_compta_analytique!B11","v":"Frais fixes d’administration et distribution"},null,null,null,{"$f":"Charges_compta_analytique!J11","v":60000},null,null,{"$f":"Charges_compta_analytique!J12","v":0},null,null,{"$f":"Charges_compta_analytique!J13","v":0},null,null,null,null,null,null,null,{"$f":"H50","v":"Frais fixes d’administration et distribution"},null,null,null,{"$f":"IF(W26>0,30000,0)","v":0},null,null,{"$f":"IF(W27>0,30000,0)","v":0},null,null,{"$f":"IF(W28>0,30000,0)","v":0},null,null,null,null,null,null,null,{"$f":"Z50","v":"Frais fixes d’administration et distribution"},null,null,null,{"$f":"AD50","v":0},null,null,{"$f":"AG50","v":0},null,null,{"$f":"AJ50","v":0}]
[null,null,null,null,null,null,null,{"$f":"Charges_compta_analytique!B14","v":"Budget communication"},null,null,null,{"$f":"Charges_compta_analytique!J14","v":40000},null,null,{"$f":"Charges_compta_analytique!J15","v":0},null,null,{"$f":"Charges_compta_analytique!J16","v":0},null,null,null,null,null,null,null,{"$f":"H51","v":"Budget communication"},null,null,null,{"$f":"W40","v":0},null,null,{"$f":"W41","v":0},null,null,{"$f":"W42","v":0},null,null,null,null,null,null,null,{"$f":"Z51","v":"Budget communication"},null,null,null,{"$f":"AD51","v":0},null,null,{"$f":"AG51","v":0},null,null,{"$f":"AJ51","v":0}]
[null,null,null,null,null,null,null,"Charges indirectes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Charges indirectes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Charges indirectes"]
[null,null,null,null,null,null,null,"Total",null,{"$f":"J48","v":2015},{"$f":"L53/J53","v":268.44069478908187},{"$f":"SUM(L48:L52)","v":540908},{"$f":"M48","v":0},{"$f":"O53/M53","v":{"$error":"#DIV/0!"}},{"$f":"SUM(O48:O52)","v":0},{"$f":"P48","v":0},{"$f":"R53/P53","v":{"$error":"#DIV/0!"}},{"$f":"SUM(R48:R52)","v":0},null,null,null,null,null,null,null,"Total",null,{"$f":"AB48","v":0},{"$f":"AD53/AB53","v":{"$error":"#DIV/0!"}},{"$f":"SUM(AD48:AD52)","v":19},{"$f":"AE48","v":0},{"$f":"AG53/AE53","v":{"$error":"#DIV/0!"}},{"$f":"SUM(AG48:AG52)","v":0},{"$f":"AH48","v":0},{"$f":"AJ53/AH53","v":{"$error":"#DIV/0!"}},{"$f":"SUM(AJ48:AJ52)","v":0},null,null,null,null,null,null,null,"Total",null,{"$f":"AT48","v":2015},{"$f":"AV53/AT53","v":186.10372208436723},{"$f":"SUM(AV48:AV52)","v":374999},{"$f":"AW48","v":0},{"$f":"AY53/AW53","v":{"$error":"#DIV/0!"}},{"$f":"SUM(AY48:AY52)","v":0},{"$f":"AZ48","v":0},{"$f":"BB53/AZ53","v":{"$error":"#DIV/0!"}},{"$f":"SUM(BB48:BB52)","v":0}]
[]
[null,null,null,null,null,null,null,"6) Coût de revient",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6) Coût de revient",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6) Coût de revient"]
[null,null,null,null,null,null,null,null,null,{"$f":"J46","v":"Scooter G1"},null,null,{"$f":"M46","v":"Scooter G2"},null,null,{"$f":"P46","v":"Scooter G3"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"AB46","v":"Scooter G1"},null,null,{"$f":"AE46","v":"Scooter G2"},null,null,{"$f":"AH46","v":"Scooter G3"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"AT46","v":"Scooter G1"},null,null,{"$f":"AW46","v":"Scooter G2"},null,null,{"$f":"AZ46","v":"Scooter G3"}]
[null,null,null,null,null,null,null,null,null,"Q","prix / coût","Montant","Q","prix / coût","Montant","Q","prix / coût","Montant",null,null,null,null,null,null,null,null,null,"Q","prix / coût","Montant","Q","prix / coût","Montant","Q","prix / coût","Montant",null,null,null,null,null,null,null,null,null,"Q","prix / coût","Montant","Q","prix / coût","Montant","Q","prix / coût","Montant"]
[null,null,null,null,null,null,null,"Coût de distribution",null,{"$f":"J53","v":2015},{"$f":"K53","v":268.44069478908187},540908,{"$f":"M53","v":0},{"$error":"#DIV/0!"},0,{"$f":"P53","v":0},{"$error":"#DIV/0!"},0,null,null,null,null,null,null,null,"Coût de distribution",null,{"$f":"AB53","v":0},{"$f":"AC53","v":{"$error":"#DIV/0!"}},19,0,{"$error":"#DIV/0!"},0,0,{"$error":"#DIV/0!"},0,null,null,null,null,null,null,null,"Coût de distribution",null,{"$f":"AT53","v":2015},{"$f":"AU53","v":186.10372208436723},374999,0,{"$error":"#DIV/0!"},0,0,{"$error":"#DIV/0!"},0]
[null,null,null,null,null,null,null,"Charges directes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Charges directes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Charges directes"]
[null,null,null,null,null,null,null,"Charges indirectes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Charges indirectes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Charges indirectes"]
[null,null,null,null,null,null,null,{"$f":"F4","v":"Administration"},null,{"$f":"L48","v":440908},{"$f":"$F$18","v":7.0143884892086325E-2},{"$f":"J61*K61","v":30926.999999999996},{"$f":"O48","v":0},{"$f":"$F$18","v":7.0143884892086325E-2},{"$f":"M61*N61","v":0},{"$f":"R48","v":0},{"$f":"$F$18","v":7.0143884892086325E-2},{"$f":"P61*Q61","v":0},null,null,null,null,null,null,null,{"$f":"X4","v":"Administration"},null,{"$f":"AD48","v":19},{"$f":"$F$18","v":7.0143884892086325E-2},{"$f":"AB61*AC61","v":1.3327338129496402},{"$f":"AG48","v":0},{"$f":"$F$18","v":7.0143884892086325E-2},{"$f":"AE61*AF61","v":0},{"$f":"AJ48","v":0},{"$f":"$F$18","v":7.0143884892086325E-2},{"$f":"AH61*AI61","v":0},null,null,null,null,null,null,null,{"$f":"AP4","v":"Administration"},null,{"$f":"AV48","v":374999},{"$f":"$F$18","v":7.0143884892086325E-2},{"$f":"AT61*AU61","v":26303.88669064748},{"$f":"AY48","v":0},{"$f":"$F$18","v":7.0143884892086325E-2},{"$f":"AW61*AX61","v":0},{"$f":"BB48","v":0},{"$f":"$F$18","v":7.0143884892086325E-2},{"$f":"AZ61*BA61","v":0}]
[null,null,null,null,null,null,null,"Total",null,{"$f":"J58","v":2015},{"$f":"L62/J62","v":283.78908188585609},{"$f":"SUM(L58:L61)","v":571835},{"$f":"M58","v":0},{"$f":"O62/M62","v":{"$error":"#DIV/0!"}},{"$f":"SUM(O58:O61)","v":0},{"$f":"P58","v":0},{"$f":"R62/P62","v":{"$error":"#DIV/0!"}},{"$f":"SUM(R58:R61)","v":0},null,null,null,null,null,null,null,"Total",null,{"$f":"AB58","v":0},{"$f":"AD62/AB62","v":{"$error":"#DIV/0!"}},{"$f":"SUM(AD58:AD61)","v":20.332733812949641},{"$f":"AE58","v":0},{"$f":"AG62/AE62","v":{"$error":"#DIV/0!"}},{"$f":"SUM(AG58:AG60)","v":0},{"$f":"AH58","v":0},{"$f":"AJ62/AH62","v":{"$error":"#DIV/0!"}},{"$f":"SUM(AJ58:AJ60)","v":0},null,null,null,null,null,null,null,"Total",null,{"$f":"AT58","v":2015},{"$f":"AV62/AT62","v":199.15776014424191},{"$f":"SUM(AV58:AV61)","v":401302.88669064746},{"$f":"AW58","v":0},{"$f":"AY62/AW62","v":{"$error":"#DIV/0!"}},{"$f":"SUM(AY58:AY60)","v":0},{"$f":"AZ58","v":0},{"$f":"BB62/AZ62","v":{"$error":"#DIV/0!"}},{"$f":"SUM(BB58:BB60)","v":0}]

{"sheet":"SIG","index":10,"n_rows":28,"n_cols":8,"rows_kept":28,"cut":false,"hidden":false,"merged":[[1,1,1,6],[3,4,5,4],[3,3,5,3],[3,5,6,5],[3,6,6,6],[22,6,25,6],[22,5,25,5],[7,3,8,3],[7,5,9,5],[7,6,9,6],[7,4,8,4],[13,6,16,6],[17,6,20,6],[10,5,12,5],[10,6,12,6],[13,5,16,5],[17,5,20,5],[22,7,26,7],[3,7,6,7],[7,7,9,7],[10,7,12,7],[13,7,16,7],[17,7,20,7]]}
[]
[null,{"$f":"CONCATENATE(\"Tableau des Soldes Intermédiaires de gestion (SIG) de l'année \",Donnees_de_jeu!$E$6)","v":"Tableau des Soldes Intermédiaires de gestion (SIG) de l'année 2023"},null,null,null,null,null,{"$f":"CONCATENATE(\"Rappel de l'année \",Donnees_de_jeu!E6-1)","v":"Rappel de l'année 2022"}]
[null,"Ventes de marchandises",0,"Coût d'achat des marchandises vendues",0,"Marge commerciale",{"$f":"C3-E3","v":0}]
[null,"Production vendue",{"$f":"Données_comptables!H26","v":705250},"OU destockage de production",{"$f":"IF(Données_comptables!H29<0,-Données_comptables!H29,0)","v":0},"Production de l'exercice",{"$f":"C7-E7","v":741730}]
[null,"Production stockée",{"$f":"IF(Données_comptables!H29>0,Données_comptables!H29,0)","v":36480}]
[null,"Production immobilisée",0]
[null,"Total",{"$f":"SUM(C4:C6)","v":741730},"Total",{"$f":"E4","v":0}]
[null,"Production de l'exercice",{"$f":"G4","v":741730},"Consommations de l'exercice en provenance de tiers",{"$f":"SUM(Données_comptables!D26,Données_comptables!D29,Données_comptables!D32,Données_comptables!D35,Données_comptables!D38,Données_comptables!D41)","v":258688},"Valeur ajoutée",{"$f":"C10-E10","v":483042}]
[null,"Marge commerciale",{"$f":"G3","v":0}]
[null,"Total",{"$f":"SUM(C8:C9)","v":741730},"Total",{"$f":"E8","v":258688}]
[null,"Valeur ajoutée",{"$f":"G8","v":483042},"Impôts taxes et versements assimilés",{"$f":"Données_comptables!D56","v":0},"Excédent Brut d'Exploitation (EBE) ou Insuffisance Brute d'Exploitation (IBE) ",{"$f":"C13-E13","v":294342}]
[null,"Subventions d'exploitation",0,"Charges de personnel",{"$f":"Données_comptables!D47+Données_comptables!D64","v":188700}]
[null,"Total",{"$f":"SUM(C11:C12)","v":483042},"Total",{"$f":"SUM(E11:E12)","v":188700}]
[null,"EBE",{"$f":"IF(G11>0,G11,0)","v":294342},"IBE",{"$f":"IF(G11<=0,-G11,0)","v":0},"Résultat d'exploitation",{"$f":"C17-E17","v":134342}]
[null,"Reprise sur charges et transfert de charges",{"$f":"0","v":0},"Dotation aux amortissements et provisions",{"$f":"Données_comptables!D44+Données_comptables!D48","v":60000}]
[null,"Autres produits d'exploitation",0,"Autres charges d'exploitation",{"$f":"Données_comptables!D50+Données_comptables!D51","v":100000}]
[null,"Total",{"$f":"SUM(C14:C16)","v":294342},"Total",{"$f":"SUM(E14:E16)","v":160000}]
[null,"Résultat d'exploitation (bénéfice)",{"$f":"IF(G14>0,G14,0)","v":134342},"Résultat d'exploitation (perte)",{"$f":"IF(G14<=0,-G14,0)","v":0},"Résultat Courant Avant Impôts (RCAI)",{"$f":"C21-E21","v":133415}]
[null,"Quotes-parts de résultat sur opérations faites en commun",0,"Quotes-parts de résultat sur opérations faites en commun",0]
[null,"Produits financiers",{"$f":"Données_comptables!H53","v":0},"Charges financières",{"$f":"Données_comptables!D53+Données_comptables!D54+Données_comptables!D55","v":927}]
[null,"Total",{"$f":"SUM(C18:C20)","v":134342},"Total",{"$f":"SUM(E18:E20)","v":927}]
[null,"Produits exceptionnels",{"$f":"Données_comptables!I56","v":30000},"Charges exceptionnelles",{"$f":"Données_comptables!E56","v":0},"Résultat exceptionnel",{"$f":"C22-E22","v":30000}]
[null,"RCAI (bénéfice)",{"$f":"IF(G18>0,G18,0)","v":133415},"RCAI (perte)",{"$f":"IF(G18<=0,-G18,0)","v":0},"Résultat net comptable",{"$f":"C27-E27","v":114313}]
[null,"Résultat exceptionnel (bénéfice)",{"$f":"IF(G22>0,G22,0)","v":30000},"Résultat exceptionnel (perte)",{"$f":"IF(G22<=0,-G22,0)","v":0}]
[null,null,null,"Participation des salariés","retraitée en charge de personnel"]
[null,null,null,"Impôts sur les bénéfices",{"$f":"Données_comptables!D63","v":49102}]
[null,"Total",{"$f":"SUM(C23:C26)","v":163415},"Total",{"$f":"SUM(E23:E26)","v":49102},"Vérification du résultat net",{"$f":"IF(Données_comptables!G8=SIG!G23,\"OK\",\"Modification(s) à effectuer\")","v":"OK"}]
[null,"Produits de cessions d'éléments d'actif cédés",{"$f":"Données_comptables!H57","v":0},"Valeur nette comptable des éléments d'actif cédés",{"$f":"Données_comptables!D57","v":0},"Pous ou moins value sur cession d'actifs",{"$f":"C28-E28","v":0}]

{"sheet":"(C)AF","index":11,"n_rows":38,"n_cols":8,"rows_kept":38,"cut":false,"hidden":false,"merged":[]}
[]
[null,{"$f":"CONCATENATE(\"Capacité d'autofinancement (CAF) à partir du résultat de l'année \",Donnees_de_jeu!E6)","v":"Capacité d'autofinancement (CAF) à partir du résultat de l'année 2023"},"-","+"]
[null,"Résultat net de l'exercice (bénéfice ou perte)",{"$f":"IF(Données_comptables!G8<0,-Données_comptables!G8,0)","v":0},{"$f":"IF(Données_comptables!G8>0,Données_comptables!G8,0)","v":114313}]
[null,"Charges calculées"]
[null,"Dotations aux amortissements, dépcréciations et provisions :"]
[null,"     - charges d'exploitation",null,{"$f":"Données_comptables!D44+Données_comptables!D48","v":60000}]
[null,"     - charges financières"]
[null,"     - charges exceptionnelles"]
[null,"Valeurs nettes comptables des éléments d'actif cédés",null,{"$f":"Données_comptables!D57","v":0}]
[null,"Produits calculés :"]
[null,"Reprises sur amortissement, dépréciations et provisions :"]
[null,"     - d'exploitation"]
[null,"     - financières"]
[null,"     - exceptionnelles"]
[null,"Quote-part des subventions d'investissement virée au résultat de l'exercice"]
[null,"Produits de cessions d'éléments d'actif cédés",{"$f":"Données_comptables!H57","v":0}]
[null,"Total",{"$f":"SUM(C3:C16)","v":0},{"$f":"SUM(D3:D16)","v":174313}]
[null,"CAF",{"$f":"IF(D17-C17 < 0,D17-C17,0)","v":0},{"$f":"IF(D17-C17 > 0,D17-C17,0)","v":174313}]
[]
[null,{"$f":"CONCATENATE(\"Capacité d'autofinancement (CAF) à partir de l'EBE (ou IBE) de l'année \",Donnees_de_jeu!E24)","v":"Capacité d'autofinancement (CAF) à partir de l'EBE (ou IBE) de l'année "},"-","+",null,{"$f":"CONCATENATE(\"Autofinancement (AF) de l'année \",Donnees_de_jeu!E6)","v":"Autofinancement (AF) de l'année 2023"},"-","+"]
[null,"EBE ou IBE",{"$f":"IF(SIG!G11<0,-SIG!G11,0)","v":0},{"$f":"IF(SIG!G11>0,SIG!G11,0)","v":294342},null,"CAF",{"$f":"IF(E38=\"Ok\",C18,\"La CAF a mal été calculée en amont\")","v":0},{"$f":"IF(E38=\"Ok\",D18,\"La CAF a mal été calculée en amont\")","v":174313}]
[null,"Produits encaissables / encaissés",null,null,null,{"$f":"CONCATENATE(\"Dividendes versés en \",Donnees_de_jeu!E6+1)","v":"Dividendes versés en 2024"},{"$f":"Données_financières!C23","v":0}]
[null,"Transferts de charges d'exploitation",null,null,null,"AF",{"$f":"SUM(H21:H22)-SUM(G21:G22)","v":174313}]
[null,"Autres produits d'exploitation encaissables / encaissés"]
[null,"Quote-part sur opérations en commun"]
[null,"Transferts de charges financières"]
[null,"Produits financiers encaissables / encaissés",null,{"$f":"Données_comptables!H53","v":0}]
[null,"Transfert de charges exceptionnelles"]
[null,"Produits exceptionnels encaissables / encaissés",null,{"$f":"Données_comptables!H59+Données_comptables!H62","v":30000}]
[null,"Charges décaissables / décaissées"]
[null,"Autres charges d'exploitation décaissables / décaissées",{"$f":"Données_comptables!D50+Données_comptables!D51","v":100000}]
[null,"Quote-part sur opérations en commun"]
[null,"Charges financières décaissables / décaissées",{"$f":"Données_comptables!D53+Données_comptables!D54","v":927}]
[null,"Charges exceptionnelles décaissables / décaissées",{"$f":"Données_comptables!D59","v":0}]
[null,"Participation des salariés",{"$f":"Données_comptables!D64","v":0}]
[null,"Impôts sur les bénéfices",{"$f":"Données_comptables!D63","v":49102}]
[null,"Total",{"$f":"SUM(C21:C36)","v":150029},{"$f":"SUM(D21:D36)","v":324342}]
[null,"CAF",{"$f":"IF(D37-C37 < 0,D37-C37,0)","v":0},{"$f":"IF(D37-C37 > 0,D37-C37,0)","v":174313},{"$f":"IF(C18=C38,\"Ok\",\"Modification(s) à effectuer\")","v":"Ok"}]

{"sheet":"Bilan_fonc","index":12,"n_rows":21,"n_cols":10,"rows_kept":21,"cut":false,"hidden":false,"merged":[[13,1,17,1],[13,6,17,6],[18,1,19,1],[18,6,19,6],[1,1,1,6],[3,1,6,1],[3,6,6,6],[7,1,12,1],[7,6,12,6]]}
[]
[null,{"$f":"CONCATENATE(\"Bilan fonctionnel au 31/12/\",Donnees_de_jeu!E6)","v":"Bilan fonctionnel au 31/12/2023"}]
[null,"Cycles","Actif","Brut","Passif","Brut","Cycles"]
[null,"Cycle d'investissement (long)","Emplois stables",{"$f":"SUM(D5:D7)","v":300000},"Ressources stables",{"$f":"SUM(F5:F7)","v":518220},"Cycle de financement (long)",null,"FRNG",{"$f":"F4-D4","v":218220}]
[null,null,"Immobilisations corporelles",{"$f":"Données_comptables!C6+Données_comptables!C7","v":300000},"Capitaux propres",{"$f":"Données_comptables!G5","v":398220}]
[null,null,"Immobilisations incorporelles",null,"Amortissements et provisions",{"$f":"Données_comptables!D19","v":120000}]
[null,null,"Immobilisations financières",null,"Emprunts et dettes financières",{"$f":"Données_comptables!G11+Données_comptables!G14","v":0}]
[null,"Cycle d'exploitation (court)","Actif circulant d'exploitation",{"$f":"SUM(D9:D13)","v":59280},"Passif circulant d'exploitation",{"$f":"SUM(F9:F13)","v":49102},"Cycle d'exploitation (court)",null,"BFR",{"$f":"J9+J10","v":10178}]
[null,null,"Stocks",{"$f":"Données_comptables!C11+Données_comptables!C12+Données_comptables!C13","v":59280},"Dettes fournisseur",{"$f":"Données_comptables!G13","v":0},null,null,"BFR_E",{"$f":"D8-F8","v":10178}]
[null,null,"Créances clients et rattachés",{"$f":"Données_comptables!C14","v":0},"Dettes fiscales et sociales",{"$f":"Données_comptables!G12","v":49102},null,null,"BFR_HE",{"$f":"D14-F14","v":0}]
[null,null,"Avances et acomptes versés",null,"Avances et acomptes reçus"]
[null,null,"Autres créances (d'exploitation)",null,"Autres dettes (d'exploitation)"]
[null,null,"CCA (d'exploitation)",null,"PCA (d'exploitation)"]
[null,"Cycle hors exploitation (court)","Actif circulant hors exploitation",{"$f":"SUM(D15:D18)","v":0},"Passif circulant hors exploitation",{"$f":"SUM(F15:F18)","v":0},"Cycle hors exploitation (court)"]
[null,null,"Autres créances (hors exploitation)",null,"Autres dettes (hors exploitation)"]
[null,null,"CCA (hors exploitation)",null,"PCA (hors exploitation)"]
[null,null,"VMP",null,"Dettes fournisseurs d'immobilisations"]
[null,null,"Crédit d'IS",null,"Dette d'IS"]
[null,"Trésorerie (immédiat)","Trésorerie active",{"$f":"D20","v":208969},"Trésorerie passive",{"$f":"F20","v":927},"Trésorerie (immédiat)",null,"Trésorerie Nette",{"$f":"D19-F19","v":208042}]
[null,null,"Disponibilités",{"$f":"Données_comptables!C18","v":208969},"Concours bancaires courants",{"$f":"Données_comptables!G15","v":927},null,null,"Vérif TN",{"$f":"J4-J8","v":208042}]
[null,null,"Total",{"$f":"SUM(D4,D8,D14,D19)","v":568249},"Total",{"$f":"SUM(F4,F8,F14,F19)","v":568249}]

{"sheet":"Proj_inv","index":13,"n_rows":32,"n_cols":18,"rows_kept":32,"cut":false,"hidden":false,"merged":[[1,1,1,7],[12,1,12,7],[15,10,17,10],[31,10,31,11],[14,10,14,12],[27,10,29,10],[5,15,5,16],[10,15,10,16],[21,10,23,10],[18,10,20,10],[24,10,26,10]]}
[]
[null,"Cash-Flows d’exploitation lié à l’investissement"]
[null,null,{"$f":"CONCATENATE(\"Début \",Donnees_de_jeu!E$6)","v":"Début 2023"},{"$f":"CONCATENATE(\"Fin \",Donnees_de_jeu!E$6)","v":"Fin 2023"},{"$f":"Donnees_de_jeu!$E$6+1","v":2024},{"$f":"E3+1","v":2025},2026,2027,null,null,"Type de machine",{"$f":"Donnees_de_jeu!C11","v":"Classique"},{"$f":"Donnees_de_jeu!C12","v":"Moderne"},null,null,"Taux d'IS"]
[null,"Chiffre d’affaires supplémentaire",null,{"$f":"$N$13","v":875000},{"$f":"$N$13","v":875000},{"$f":"$N$13","v":875000},{"$f":"$N$13","v":875000},{"$f":"$N$13","v":875000},null,null,"Nombre de machines",1,0,null,null,{"$f":"1/3","v":0.33333333333333331}]
[null,"Charges d’exploitation HT (hors amortissement) supplémentaires",null,{"$f":"$M$32","v":495000},{"$f":"$M$32","v":495000},{"$f":"$M$32","v":495000},{"$f":"$M$32","v":495000},{"$f":"$M$32","v":495000},null,null,"Capacités de production annuelle supplémentaire",{"$f":"3000*Proj_inv!L4","v":3000},{"$f":"10000*M4","v":0},{"$f":"SUM(L5:M5)","v":3000}]
[null,"Dotation aux amortissements",null,{"$f":"$N$7","v":60000},{"$f":"$N$7","v":60000},{"$f":"$N$7","v":60000},{"$f":"$N$7","v":60000},{"$f":"$N$7","v":60000},null,null,"Coût d'acquisition",{"$f":"300000*L4","v":300000},{"$f":"900000*M4","v":0},{"$f":"SUM(L6:M6)","v":300000},null,"Financement de l'investissement"]
[null,"Résultat d’exploitation avant IS",null,{"$f":"D4-D5-D6","v":320000},{"$f":"E4-E5-E6","v":320000},320000,320000,320000,null,null,"Amortissement annuel",{"$f":"L6/5","v":60000},{"$f":"M6/5","v":0},{"$f":"SUM(L7:M7)","v":60000},null,"Disponibilités",300000]
[null,"Montant de l’IS",null,{"$f":"D7*$P$4","v":106666.66666666666},{"$f":"E7*$P$4","v":106666.66666666666},106666.66666666666,106666.66666666666,106666.66666666666,null,null,null,null,null,null,null,"Emprunt"]
[null,"Résultat net d’exploitation",null,{"$f":"D7-D8","v":213333.33333333334},{"$f":"E7-E8","v":213333.33333333334},213333.33333333334,213333.33333333334,213333.33333333334,null,null,"Production supplémentaire envisagée / année",{"$f":"IF(SUM(L10:L12)>N5,\"Impossible\",SUM(L10:L12))","v":2500},"Prix de vente prévisionnels","CA prévisionnel",null,"Total",{"$f":"Q7+Q8","v":300000}]
[null,"Dotation aux amortissements",null,{"$f":"D6","v":60000},{"$f":"E6","v":60000},60000,60000,60000,null,null,{"$f":"Donnees_de_jeu!C6","v":"Scooter G1"},2500,350,{"$f":"L10*M10","v":875000}]
[null,"Cash-Flow d’exploitation",null,{"$f":"D9+D10","v":273333.33333333337},{"$f":"E9+E10","v":273333.33333333337},273333.33333333337,273333.33333333337,273333.33333333337,null,null,{"$f":"Donnees_de_jeu!C7","v":"Scooter G2"},null,null,{"$f":"L11*M11","v":0},null,"Rémunération attendue",null,"Taux équivalent"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"Donnees_de_jeu!C8","v":"Scooter G3"},null,null,0,null,"Actionnaires (50% du résultat net)",{"$f":"50%*Données_comptables!D65","v":57156.5},{"$f":"Q12/Données_comptables!G5","v":0.14352995831449952}]
[null,"Cash-Flows nets lié à l’investissement",null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(N10:N12)","v":875000},null,"Taux d'intérêts emprunts (net d'IS)",{"$f":"10%*(1-P4)","v":6.666666666666668E-2}]
[null,null,{"$f":"CONCATENATE(\"Début \",Donnees_de_jeu!E$6)","v":"Début 2023"},{"$f":"CONCATENATE(\"Fin \",Donnees_de_jeu!E$6)","v":"Fin 2023"},{"$f":"Donnees_de_jeu!$E$6+1","v":2024},{"$f":"E14+1","v":2025},2026,2027]
[null,"Investissement",{"$f":"N6","v":300000},null,null,null,null,null,null,null,"Charges prévisionnelles prévisionnelles / années",null,null,null,null,"Taux d'actualisation"]
[null,"Variation du BFR",null,null,null,null,null,null,null,null,"Achats de matières",{"$f":"Donnees_de_jeu!$C$6","v":"Scooter G1"},{"$f":"L10*40","v":100000},null,null,{"$f":"((Données_comptables!G5*Proj_inv!R12)+(Proj_inv!Q13*(Proj_inv!Q8+Données_comptables!G11)))/(Données_comptables!G5+Données_comptables!G11+Proj_inv!Q8)","v":0.14352995831449952}]
[null,"Total Emplois",{"$f":"C15+C16","v":300000},{"$f":"D15+D16","v":0},0,0,0,0,null,null,null,{"$f":"Donnees_de_jeu!$C$7","v":"Scooter G2"},{"$f":"L11*50","v":0}]
[null,"Cash-flow d’exploitation",{"$f":"C11","v":0},{"$f":"D11","v":273333.33333333337},273333.33333333337,273333.33333333337,273333.33333333337,273333.33333333337,null,null,null,{"$f":"Donnees_de_jeu!$C$8","v":"Scooter G3"},{"$f":"L12*80","v":0}]
[null,"Valeur résiduelle",null,null,null,null,null,null,null,null,"Frais fixes de production",{"$f":"Donnees_de_jeu!$C$6","v":"Scooter G1"},0]
[null,"Récupération du BFR",null,null,null,null,null,{"$f":"SUM(C16:H16)","v":0},null,null,null,{"$f":"Donnees_de_jeu!$C$7","v":"Scooter G2"},0]
[null,"Total Ressources",{"$f":"SUM(C18:C20)","v":0},{"$f":"SUM(D18:D20)","v":273333.33333333337},273333.33333333337,273333.33333333337,273333.33333333337,273333.33333333337,null,null,null,{"$f":"Donnees_de_jeu!$C$8","v":"Scooter G3"},0]
[null,"Cash-Flow nets",{"$f":"C21-C17","v":-300000},{"$f":"D21-D17","v":273333.33333333337},273333.33333333337,273333.33333333337,273333.33333333337,273333.33333333337,null,null,"Frais fixes d’administration et distribution",{"$f":"Donnees_de_jeu!$C$6","v":"Scooter G1"},0]
[null,"Cash-Flows nets cumulés",{"$f":"C22","v":-300000},{"$f":"C23+D22","v":-26666.666666666628},{"$f":"D23+E22","v":246666.66666666674},520000.00000000012,793333.33333333349,1066666.666666667,null,null,null,{"$f":"Donnees_de_jeu!$C$7","v":"Scooter G2"},0]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"Donnees_de_jeu!$C$8","v":"Scooter G3"},0]
[null,"Années",0,1,2,3,4,5,null,null,"Budget communication",{"$f":"Donnees_de_jeu!$C$6","v":"Scooter G1"},50000]
[null,"Cash-Flow net actualisés",{"$f":"C22/(1+$P$16)^C25","v":-300000},{"$f":"D22/(1+$P$16)^D25","v":239025.94885770348},209024.64961216639,182788.95807876976,159846.23467861803,139783.16310507737,null,null,null,{"$f":"Donnees_de_jeu!$C$7","v":"Scooter G2"},0]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"Donnees_de_jeu!$C$8","v":"Scooter G3"},0]
[null,"VAN",{"$f":"SUM(C26:H26)","v":630468.95433233504},null,null,null,null,null,null,null,"Budget qualité",{"$f":"Donnees_de_jeu!$C$6","v":"Scooter G1"},45000]
[null,"TRI",{"$f":"IRR(C22:H22)","v":0.87141777596797887},null,null,null,null,null,null,null,null,{"$f":"Donnees_de_jeu!$C$7","v":"Scooter G2"},0]
[null,"Délai de récupération du capital",{"$f":"IF(D23>0,D14,IF(E23>0,E14,IF(F23>0,F14,IF(G23>0,G14,IF(H23>0,H14)))))","v":2024},null,null,null,null,null,null,null,null,{"$f":"Donnees_de_jeu!$C$8","v":"Scooter G3"},0]
[null,"Indice de profitabilité",{"$f":"C28/C15","v":2.1015631811077835},null,null,null,null,null,null,null,"Charges salariales",null,300000]
[null,null,null,null,null,null,null,null,null,null,"Total",null,{"$f":"SUM(M16:M31)","v":495000}]

{"sheet":"Ratios_analyse","index":14,"n_rows":69,"n_cols":13,"rows_kept":69,"cut":false,"hidden":false,"merged":[[53,8,54,8],[53,9,54,9],[53,4,54,4],[32,4,33,4],[34,4,35,4],[36,4,37,4],[63,4,64,4],[26,4,27,4],[28,4,29,4],[30,4,31,4],[53,7,54,7],[61,1,61,4],[32,1,33,1],[34,1,35,1],[36,1,37,1],[40,1,41,1],[43,1,44,1],[34,5,35,5],[34,6,35,6],[34,7,35,7],[34,8,35,8],[34,9,35,9],[28,5,29,5],[28,6,29,6],[67,11,68,11],[67,12,68,12],[65,7,66,7],[65,8,66,8],[65,9,66,9],[65,10,66,10],[65,11,66,11],[65,1,66,1],[65,4,66,4],[65,5,66,5],[65,6,66,6],[67,1,68,1],[67,4,68,4],[67,5,68,5],[67,6,68,6],[67,7,68,7],[67,8,68,8],[67,9,68,9],[67,10,68,10],[65,12,66,12],[63,1,64,1],[26,1,27,1],[28,1,29,1],[30,1,31,1],[38,1,38,4],[45,1,45,4],[47,1,48,1],[49,1,50,1],[53,1,54,1],[55,1,56,1],[59,1,60,1],[40,4,41,4],[43,4,44,4],[55,4,56,4],[59,4,60,4],[47,4,48,4],[49,4,50,4],[4,1,5,1],[4,4,5,4],[6,4,7,4],[8,4,9,4],[12,4,13,4],[14,4,15,4],[16,4,17,4],[18,4,19,4],[22,4,23,4],[8,1,9,1],[14,1,15,1],[16,1,17,1],[18,1,19,1],[6,1,7,1],[12,1,13,1],[22,1,23,1],[1,1,1,4],[2,1,2,2],[2,3,2,4],[55,10,56,10],[55,11,56,11],[55,12,56,12],[59,5,60,5],[59,6,60,6],[59,7,60,7],[59,8,60,8],[59,9,60,9],[59,10,60,10],[59,11,60,11],[59,12,60,12],[55,5,56,5],[55,6,56,6],[55,7,56,7],[55,8,56,8],[55,9,56,9],[49,10,50,10],[49,11,50,11],[49,12,50,12],[53,5,54,5],[53,6,54,6],[49,5,50,5],[49,6,50,6],[49,7,50,7],[49,8,50,8],[49,9,50,9],[43,10,44,10],[43,11,44,11],[43,12,44,12],[47,5,48,5],[47,6,48,6],[47,7,48,7],[47,8,48,8],[47,9,48,9],[47,10,48,10],[47,11,48,11],[47,12,48,12],[43,5,44,5],[43,6,44,6],[43,7,44,7],[43,8,44,8],[43,9,44,9],[40,5,41,5],[40,6,41,6],[40,7,41,7],[40,8,41,8],[40,9,41,9],[40,10,41,10],[40,11,41,11],[40,12,41,12],[36,5,37,5],[36,6,37,6],[36,7,37,7],[36,8,37,8],[36,9,37,9],[32,5,33,5],[32,6,33,6],[32,7,33,7],[32,8,33,8],[32,9,33,9],[30,10,31,10],[30,11,31,11],[30,12,31,12],[36,10,37,10],[36,11,37,11],[36,12,37,12],[32,10,33,10],[32,11,33,11],[32,12,33,12],[63,10,64,10],[63,11,64,11],[63,12,64,12],[34,10,35,10],[34,11,35,11],[34,12,35,12],[53,10,54,10],[53,11,54,11],[53,12,54,12],[26,5,27,5],[26,6,27,6],[26,7,27,7],[26,8,27,8],[26,9,27,9],[26,10,27,10],[26,11,27,11],[26,12,27,12],[63,5,64,5],[63,6,64,6],[63,7,64,7],[63,8,64,8],[63,9,64,9],[28,10,29,10],[28,11,29,11],[28,12,29,12],[30,5,31,5],[30,6,31,6],[30,7,31,7],[30,8,31,8],[30,9,31,9],[28,7,29,7],[28,8,29,8],[28,9,29,9],[18,10,19,10],[18,11,19,11],[18,12,19,12],[22,5,23,5],[22,6,23,6],[22,7,23,7],[22,8,23,8],[22,9,23,9],[22,10,23,10],[22,11,23,11],[22,12,23,12],[18,5,19,5],[18,6,19,6],[18,7,19,7],[18,8,19,8],[18,9,19,9],[14,9,15,9],[14,10,15,10],[14,11,15,11],[14,12,15,12],[16,5,17,5],[16,6,17,6],[16,7,17,7],[16,8,17,8],[16,9,17,9],[16,10,17,10],[16,11,17,11],[16,12,17,12],[14,5,15,5],[14,6,15,6],[14,7,15,7],[14,8,15,8],[12,5,13,5],[12,6,13,6],[12,7,13,7],[12,8,13,8],[12,9,13,9],[12,10,13,10],[12,11,13,11],[12,12,13,12],[6,9,7,9],[6,10,7,10],[6,11,7,11],[6,12,7,12],[8,6,9,6],[8,7,9,7],[8,8,9,8],[8,9,9,9],[1,5,1,12],[6,5,7,5],[8,5,9,5],[6,6,7,6],[6,7,7,7],[6,8,7,8],[4,6,5,6],[4,7,5,7],[4,8,5,8],[8,10,9,10],[8,11,9,11],[8,12,9,12],[4,5,5,5],[4,9,5,9],[4,10,5,10],[4,11,5,11],[4,12,5,12]]}
[]
[null,"Ratios de performance"]
[null,"Année en cours",null,{"$f":"Donnees_de_jeu!E6","v":2023},null,{"$f":"Donnees_de_jeu!B3","v":2023},{"$f":"Donnees_de_jeu!C3","v":2024},{"$f":"Donnees_de_jeu!D3","v":2025},{"$f":"Donnees_de_jeu!E3","v":2026},{"$f":"Donnees_de_jeu!F3","v":2027},{"$f":"Donnees_de_jeu!G3","v":2028},{"$f":"Donnees_de_jeu!H3","v":2029},{"$f":"Donnees_de_jeu!I3","v":2030}]
[null,"L'analyse de l'évolution de l'activité"]
[null,"Taux de croissance du chiffre d'affaires",{"$f":"CONCATENATE(\"CA_\",D3,\"-CA_\",D3-1)","v":"CA_2023-CA_2022"},{"$f":"Données_comptables!H26-SUM(Données_commerciales!K3:K5)","v":705250},{"$f":"D5/D6","v":{"$error":"#DIV/0!"}}]
[null,null,{"$f":"CONCATENATE(\"CA_\",D3-1)","v":"CA_2022"},{"$f":"SUM(Données_commerciales!K3:K5)","v":0}]
[null,"Taux de croissance de la valeur ajoutée (VA)",{"$f":"CONCATENATE(\"VA_\",D3,\"-VA_\",D3-1)","v":"VA_2023-VA_2022"},{"$f":"SIG!G8-SIG!H8","v":483042},{"$f":"D7/D8","v":{"$error":"#DIV/0!"}}]
[null,null,{"$f":"CONCATENATE(\"VA_\",D3-1)","v":"VA_2022"},{"$f":"SIG!H8","v":0}]
[null,"Taux de croissance de l'Excedent Brut d'Exploitation (EBE)",{"$f":"CONCATENATE(\"EBE_\",D3,\"-EBE_\",D3-1)","v":"EBE_2023-EBE_2022"},{"$f":"SIG!G11-SIG!H11","v":294342},{"$f":"D9/D10","v":{"$error":"#DIV/0!"}}]
[null,null,{"$f":"CONCATENATE(\"EBE_\",D3-1)","v":"EBE_2022"},{"$f":"SIG!H11","v":0}]
[]
[null,"L'analyse de la répartition de la valeur ajoutée"]
[null,"Part de l'impôt dans la VA","Impôts",{"$f":"SIG!E11","v":0},{"$f":"D13/D14","v":0}]
[null,null,"VA",{"$f":"SIG!$G$8","v":483042}]
[null,"Part du facteur travail dans la VA","Charges de personnel",{"$f":"SIG!E12","v":188700},{"$f":"D15/D16","v":0.39064926031276781}]
[null,null,"VA",{"$f":"SIG!$G$8","v":483042}]
[null,"Part des intérêts dans la VA","Charges d'intérêts",{"$f":"SIG!E20","v":927},{"$f":"D17/D18","v":1.9190877811867291E-3}]
[null,null,"VA",{"$f":"SIG!$G$8","v":483042}]
[null,"Part de l'autofinancement","Autofinancement",{"$f":"'(C)AF'!G23","v":174313},{"$f":"D19/D20","v":0.36086510075728406}]
[null,null,"VA",{"$f":"SIG!$G$8","v":483042}]
[]
[null,"Analyse du rendement du personnel"]
[null,"Productivité du personnel","VA",{"$f":"SIG!$G$8","v":483042},{"$f":"D23/D24","v":5682.8470588235296}]
[null,null,"Nombre de salariés ETP",{"$f":"Données_RH!G3","v":85}]
[]
[null,"Analyse de la profitabilité"]
[null,"Taux de marge commerciale","Marge commerciale",{"$f":"SIG!G3","v":0},{"$f":"D27/D28","v":0}]
[null,null,"Chiffre d'affaires",{"$f":"Coûts_partiels!$G$6","v":705250}]
[null,"Taux d'intégration","Valeur ajoutée",{"$f":"SIG!$G$8","v":483042},{"$f":"D29/D30","v":0.68492307692307697}]
[null,null,"Chiffre d'affaires",{"$f":"Coûts_partiels!$G$6","v":705250}]
[null,"Taux de marge brute d'exploitation","EBE",{"$f":"SIG!G11","v":294342},{"$f":"D31/D32","v":0.41735838355193194}]
[null,null,"Chiffre d'affaires",{"$f":"Coûts_partiels!$G$6","v":705250}]
[null,"Taux de marge nette d'exploitation","Résultat d'exploitation",{"$f":"SIG!G14","v":134342},{"$f":"D33/D34","v":0.19048847926267282}]
[null,null,"Chiffre d'affaires",{"$f":"Coûts_partiels!$G$6","v":705250}]
[null,"Taux de profitabilité financière","RCAI",{"$f":"SIG!G18","v":133415},{"$f":"D35/D36","v":0.18917405175469693}]
[null,null,"Chiffre d'affaires",{"$f":"Coûts_partiels!$G$6","v":705250}]
[null,"Taux de profitabilité","Résultat net comptable",{"$f":"SIG!G23","v":114313},{"$f":"D37/D38","v":0.16208862105636299}]
[null,null,"Chiffre d'affaires",{"$f":"Coûts_partiels!$G$6","v":705250}]
[null,"Ratios d'étude de la CAF"]
[null,"Capacité d'autofinancement"]
[null,"Taux de capacité d'autofinancement","CAF",{"$f":"IF('(C)AF'!E38=\"Ok\",'(C)AF'!D18-'(C)AF'!C18,\"La CAF a mal été calculée\")","v":174313},{"$f":"D41/D42","v":0.24716483516483517}]
[null,null,"Chiffre d'affaires",{"$f":"Coûts_partiels!$G$6","v":705250}]
[null,"Capacité de remboursement"]
[null,"Capacité de remboursement","Dettes financières + CBC",{"$f":"Bilan_fonc!F7+Bilan_fonc!F20","v":927},{"$f":"D44/D45","v":5.3180198837722943E-3}]
[null,null,"CAF",{"$f":"IF('(C)AF'!E38=\"Ok\",'(C)AF'!D18-'(C)AF'!C18,\"La CAF a mal été calculée\")","v":174313}]
[null,"Ratios d'étude du bilan fonctionnel"]
[null,"Ratios de structure"]
[null,"Ratio d'intensité capitalistique","Actifs immobilisés (brut)",{"$f":"Bilan_fonc!D4","v":300000},{"$f":"D48/D49","v":0.52793757666093566}]
[null,null,"Total actif (brut)",{"$f":"Bilan_fonc!D21","v":568249}]
[null,"Ratio d'indépendance financière","Emprunts et dettes financières",{"$f":"Bilan_fonc!F7","v":0},{"$f":"D50/D51","v":0}]
[null,null,"Capitaux propres",{"$f":"Bilan_fonc!F5","v":398220}]
[]
[null,"Ratios d'équilibre financier"]
[null,"Ratio de financement des emplois stables","Ressources stables",{"$f":"Bilan_fonc!F4","v":518220},{"$f":"D54/D55","v":1.7274}]
[null,null,"Emplois stables",{"$f":"Bilan_fonc!D4","v":300000}]
[null,"Ratio de couverture des capitaux investis","Ressources stables",{"$f":"Bilan_fonc!F4","v":518220},{"$f":"D56/D57","v":1.6707181037984642}]
[null,null,"Emplois stables + BFR_E",{"$f":"Bilan_fonc!D4+Bilan_fonc!J9","v":310178}]
[]
[null,"Ratio de rotation des stocks"]
[null,"Délai de rotation des stocks de produits finis","Stock moyen de PF (HT) * 360j",{"$f":"(((Données_techniques!C15*Données_techniques!G15+Données_techniques!C16*Données_techniques!G16+Données_techniques!C17*Données_techniques!G17+SUM(Données_comptables!C11:C13)/2)*360))","v":18878400},{"$f":"CONCATENATE(ROUND(D60/D61,0),\" j\")","v":"40 j"}]
[null,null,"Coût de production des PFs vendus (HT)",{"$f":"Coûts_complets!S21","v":477388}]
[null,"Ratios d'étude de la rentabilité"]
[null,"Rentabilité"]
[null,"Rentabilité financière","Résultat net comptable",{"$f":"SIG!G23","v":114313},{"$f":"D64/D65","v":0.28705991662899905}]
[null,null,"Capitaux propres",{"$f":"Données_comptables!G5","v":398220}]
[null,"Rentabilité économique","Résultat d'exploitation (net d'IS)",{"$f":"SIG!G14*(1-Proj_inv!P4)","v":89561.333333333343},{"$f":"D66/D67","v":0.28874173324134317}]
[null,null,"Capitaux investis",{"$f":"Bilan_fonc!D4+Bilan_fonc!J9","v":310178}]
[null,"Effet de levier","Rentabilité financière",{"$f":"E64","v":0.28705991662899905},{"$f":"D68-D69","v":-1.6818166123441225E-3}]
[null,null,"- Rentabilité Economique",{"$f":"E66","v":0.28874173324134317}]