post-title Comment une entreprise gagne-t-elle réellement de l’argent ?

Comment une entreprise gagne-t-elle réellement de l’argent ?

Comment une entreprise gagne-t-elle réellement de l’argent ?

Comment une entreprise gagne-t-elle réellement de l’argent ?

Au cours d’une année, une boulangerie à vendue 10 000 gâteaux à 31,65 euros, soit 30 euros hors taxe, elle a donc un chiffre d’affaire de 300 000 euros. Pour savoir ce qu’elle a réellement gagné, il faut calculer successivement différents soldes intermédiaires de gestion.

Les consommations intermédiaires

Pour fabriquer ses gâteaux notre tapisserie a fait des achats que l’on appel consommations intermédiaires, notamment des matières premières : farine, sucre ; de l’énergie (électricité, gaz) ; le recours à des prestataires extérieurs : pour les emballages par exemple ; des contrats d’assurance, etc.

La somme de ces consommations intermédiaires représente 200 000 euros, en retranchant cette somme au chiffre d’affaire on obtient la valeur ajoutée, soit 100 000 euros, ce qui correspond à la valeur que la boulangerie à apporter à ses consommations intermédiaires par son travail de transformation.

On retranche de la valeur ajoutée : les salaires des pâtissiers et les cotisations sociales correspondent à 60 000 euros, ainsi que la taxe d’apprentissage, 10 000 euros, permettant de financer la formation professionnelle.

L’excédent brut d’exploitation EBE

On obtient ainsi l’excédent brut d’exploitation EBE : 30 000 euros. La boulangerie a acheté 5000 euros un four dont la durée de vie est de 5 ans, pour cuire les gâteaux elle dépense donc chaque année 1000 euros de cet investissement, on parle alors d’amortissement.

On retranche cette somme à l’EBE et on obtient un résultat brut d’exploitation REX de 30 000 euros – 1000 euros, soit 29 000 euros.

On ajoute au REX le résultat financier de la boulangerie qui correspond à la différence entre les 4000 euros qu’elle a gagné grâce à ses placement financiers et les 6000 d’intérêt qu’elle doit payer sur les emprunts qu’elle a contracté.

On obtient un résultat courant de 29 000 – 2000 euros, soit 27 000 euros.

Les aléas de la vie entrepreneuriale

La boulangerie à subit un dégât des eaux qui n’a pas été entièrement couvert par l’assurance et qui lui a couté 1000 euros, on parle d’une charge exceptionnelle. Comme elle a revendue 2000 euros une machine à macaron, son résultat exceptionnel est donc de 1000 euros. On l’ajoute au résultat courant avant impôt et on obtient un résultat net avant impôt de 28 000 euros.

Le résultat net

Enfin, on soustrait à ce résultat l’impôt sur les sociétés, 28 000 euros moins 3500 euros, soit 24 500 euros. Ce montant représente ce que la boulangerie à réellement gagnée, c’est le résultat net.

Si le résultat net d’une entreprise est positif, elle peut choisir de le réutiliser pour par exemple investir pour développer son activité, verser des dividendes pour des actionnaires qui ont investis dans l’entreprise, récompenser ses salariés par des primes.

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