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.

Commentaires (6233)

  1. My brother suggested I might like this blog. He was entirely right. This post actually made my day. You can not imagine just how much time I had spent for this information! Thanks!

  2. We are a group of volunteers and starting a new scheme in our community. Your web site offered us with valuable info to work on. You have done an impressive job and our whole community will be thankful to you.

  3. I have been browsing online greater than 3 hours today, but I never discovered any fascinating article like yours. It¦s lovely price sufficient for me. Personally, if all webmasters and bloggers made excellent content material as you probably did, the web will be much more helpful than ever before.

  4. I keep listening to the news lecture about getting boundless online grant applications so I have been looking around for the most excellent site to get one. Could you tell me please, where could i find some?

  5. After examine a couple of of the blog posts on your web site now, and I truly like your means of blogging. I bookmarked it to my bookmark website list and will likely be checking back soon. Pls take a look at my web page as well and let me know what you think.

  6. An interesting discussion is worth comment. I think that you should write more on this topic, it might not be a taboo subject but generally people are not enough to speak on such topics. To the next. Cheers

  7. Appreciating the commitment you put into your website and detailed information you offer. It’s good to come across a blog every once in a while that isn’t the same old rehashed information. Excellent read! I’ve saved your site and I’m adding your RSS feeds to my Google account.

  8. I simply wanted to say thanks all over again. I’m not certain what I might have taken care of without the entire strategies discussed by you about my concern. It had been a frightful case in my position, nevertheless discovering a new well-written style you processed the issue forced me to cry with happiness. Now i’m happy for your assistance and then trust you really know what a powerful job that you are doing instructing most people with the aid of your site. More than likely you have never met all of us.

  9. Good day! This post could not be written any better! Reading through this post reminds me of my good old room mate! He always kept chatting about this. I will forward this post to him. Fairly certain he will have a good read. Many thanks for sharing!

  10. I like what you guys are up too. Such smart work and reporting! Keep up the superb works guys I?¦ve incorporated you guys to my blogroll. I think it will improve the value of my website 🙂

  11. An impressive share, I just given this onto a colleague who was doing a little analysis on this. And he in fact bought me breakfast because I found it for him.. smile. So let me reword that: Thnx for the treat! But yeah Thnkx for spending the time to discuss this, I feel strongly about it and love reading more on this topic. If possible, as you become expertise, would you mind updating your blog with more details? It is highly helpful for me. Big thumb up for this blog post!

  12. Hey very cool web site!! Man .. Beautiful .. Amazing .. I will bookmark your site and take the feeds also…I’m satisfied to seek out numerous useful information here within the publish, we’d like work out extra strategies in this regard, thank you for sharing. . . . . .

  13. I do agree with all of the ideas you have presented in your post. They’re very convincing and will definitely work. Still, the posts are very short for novices. Could you please extend them a little from next time? Thanks for the post.

  14. I definitely wanted to post a simple message in order to thank you for all the precious secrets you are showing on this site. My extensive internet investigation has now been honored with incredibly good strategies to talk about with my company. I would admit that we readers actually are quite fortunate to live in a fabulous place with many lovely people with interesting tips. I feel somewhat blessed to have encountered your web page and look forward to many more entertaining times reading here. Thanks a lot again for a lot of things.

  15. Someone essentially help to make seriously posts I would state. This is the first time I frequented your website page and thus far? I surprised with the research you made to make this particular publish extraordinary. Excellent job!

  16. I as well as my guys were actually checking the good helpful hints on your web blog then instantly came up with a terrible feeling I had not thanked the web site owner for those strategies. All of the boys ended up so glad to study all of them and already have in reality been making the most of these things. Thank you for indeed being quite thoughtful and then for getting varieties of tremendous things millions of individuals are really needing to understand about. My honest regret for not expressing gratitude to earlier.

  17. Have you ever considered about including a little bit more than just your articles? I mean, what you say is fundamental and everything. But imagine if you added some great graphics or videos to give your posts more, « pop »! Your content is excellent but with images and clips, this website could definitely be one of the best in its niche. Great blog!

  18. Hi there! This is kind of off topic but I need some guidance from an established blog. Is it hard to set up your own blog? I’m not very techincal but I can figure things out pretty quick. I’m thinking about making my own but I’m not sure where to begin. Do you have any ideas or suggestions? Many thanks

  19. I wish to convey my respect for your kindness for visitors who should have assistance with the area. Your very own dedication to passing the message all-around turned out to be incredibly useful and have really permitted some individuals just like me to reach their aims. The warm and friendly report entails a lot a person like me and especially to my mates. Thanks a lot; from each one of us.

  20. This is the right blog for anyone who wants to find out about this topic. You realize so much its almost hard to argue with you (not that I actually would want…HaHa). You definitely put a new spin on a topic thats been written about for years. Great stuff, just great!

  21. Hello just wanted to give you a quick heads up. The words in your content seem to be running off the screen in Chrome. I’m not sure if this is a formatting issue or something to do with web browser compatibility but I figured I’d post to let you know. The style and design look great though! Hope you get the issue fixed soon. Many thanks

  22. Hey very nice blog!! Man .. Excellent .. Amazing .. I’ll bookmark your site and take the feeds also…I’m happy to find numerous useful information here in the post, we need work out more techniques in this regard, thanks for sharing. . . . . .

  23. Undeniably believe that which you stated. Your favorite reason appeared to be on the net
    the simplest thing to have in mind of. I say to you, I
    definitely get irked even as other people think about issues that they plainly do not understand about.
    You controlled to hit the nail upon the top and also
    defined out the entire thing with no need side effect
    , other people could take a signal. Will likely be back to get more.

  24. I would like to thank you for the efforts you have put in penning this blog.
    I’m hoping to view the same high-grade blog posts from you later on as well.
    In fact, your creative writing abilities has inspired
    me to get my very own website now 😉

  25. Congratulations on having 1 of the most sophisticated blogs Ive arrive across in some time! Its just incredible how substantially you can take away from something simply because of how visually beautiful its. Youve put together a good weblog space great graphics, videos, layout. This is definitely a must-see weblog!

  26. Hi there! I realize this is somewhat off-topic but
    I needed to ask. Does managing a well-established blog like yours take a lot of work?
    I am completely new to writing a blog however I do write in my
    journal everyday. I’d like to start a blog so I can share my experience and views online.

    Please let me know if you have any kind of recommendations or
    tips for new aspiring blog owners. Thankyou!

  27. This design is wicked! You definitely know how to
    keep a reader entertained. Between your wit and your videos, I was
    almost moved to start my own blog (well, almost…HaHa!) Excellent job.
    I really loved what you had to say, and more than that, how you presented it.
    Too cool!

  28. I’m not sure why but this weblog is loading very slow for me.

    Is anyone else having this problem or is it a issue on my end?
    I’ll check back later and see if the problem still exists.

  29. I was curious if you ever thought of changing the structure of your site?
    Its very well written; I love what youve got to say.
    But maybe you could a little more in the way of content so people could
    connect with it better. Youve got an awful lot of text for only having 1 or 2 images.

    Maybe you could space it out better?

  30. Greate article. Keep writing such kind of info on your blog.
    Im really impressed by it.
    Hey there, You have performed a fantastic job. I’ll definitely digg it and in my view recommend to
    my friends. I’m confident they’ll be benefited from this website.

  31. Heya i’m for the first time here. I came across this board and I find
    It really useful & it helped me out much. I hope to give something back and aid others
    like you aided me.

  32. With havin so much content and articles do you
    ever run into any problems of plagorism or copyright infringement?

    My site has a lot of completely unique content I’ve either created myself or outsourced but it appears
    a lot of it is popping it up all over the web without my agreement.
    Do you know any solutions to help protect against content from being ripped off?
    I’d truly appreciate it.

  33. Hi there, I discovered your site via Google even as looking for
    a related matter, your website came up, it appears great.

    I’ve bookmarked it in my google bookmarks.
    Hi there, just turned into alert to your blog via Google, and
    located that it is truly informative. I’m
    gonna be careful for brussels. I will appreciate when you continue this in future.
    Many other people will probably be benefited
    out of your writing. Cheers!

  34. My programmer is trying to persuade me to move to .net from PHP.

    I have always disliked the idea because of
    the costs. But he’s tryiong none the less. I’ve been using WordPress on several websites for about a year and am worried about switching to another platform.
    I have heard good things about Is there a way
    I can import all my wordpress posts into it? Any help would be really appreciated!

  35. We are a group of volunteers and opening a new scheme in our community.
    Your website provided us with valuable information to work on. You’ve done an impressive job and our whole community will be grateful to you.

  36. Thanks for all your valuable efforts on this site. My mom takes pleasure in working on research and it’s really easy to see why. A lot of people know all concerning the compelling medium you convey worthwhile tips and hints on the blog and therefore improve response from some other people on the matter so our favorite child is undoubtedly being taught so much. Have fun with the remaining portion of the year. Your conducting a good job.

  37. What’s Taking place i’m new to this, I stumbled upon this I’ve discovered It absolutely helpful and it has aided me out loads.

    I hope to contribute & assist other users like its
    aided me. Good job.

  38. I have been exploring for a little bit for any high-quality articles or weblog posts
    in this sort of space . Exploring in Yahoo I finally stumbled
    upon this web site. Studying this info So i’m satisfied to express that I’ve a very excellent uncanny
    feeling I discovered just what I needed. I such a lot surely will make certain to do not put out of your mind
    this web site and provides it a glance regularly.

  39. When someone writes an post he/she retains the thought of a user in his/her brain that how a user
    can know it. Therefore that’s why this paragraph is outstdanding.

  40. This is very fascinating, You are an excessively skilled
    blogger. I have joined your rss feed and sit up for searching for
    extra of your fantastic post. Additionally, I have shared your web site in my social networks

  41. Sweet blog! I found it while surfing around on Yahoo News.
    Do you have any suggestions on how to get listed in Yahoo News?
    I’ve been trying for a while but I never seem to get there!

    Thank you
    best kamagra buy kamagra

  42. Wonderful goods from you, man. I’ve have in mind your stuff prior to and you’re simply extremely fantastic. I really like what you’ve bought right here, certainly like what you are saying and the best way in which you say it. You make it entertaining and you still take care of to stay it smart. I cant wait to read much more from you. This is actually a wonderful website.

  43. Unquestionably believe that which you stated.

    Your favorite reason seemed to be on the web the easiest
    factor to take note of. I say to you, I definitely get irked while folks think
    about concerns that they plainly do not know about. You managed
    to hit the nail upon the highest and also outlined out the entire thing without having side-effects , people could take a signal.
    Will probably be again to get more. Thanks

  44. Good day! I know this is kinda off topic but I was wondering if you
    knew where I could find a captcha plugin for my comment form?
    I’m using the same blog platform as yours and I’m having difficulty finding one?
    Thanks a lot!

  45. I’m extremely impressed with your writing skills and also with the layout on your weblog.
    Is this a paid theme or did you modify it yourself? Anyway
    keep up the excellent quality writing, it is rare to see a nice blog
    like this one nowadays.

  46. Hello, i think that i saw you visited my web site so i got here
    to return the desire?.I am attempting to in finding issues
    to improve my web site!I assume its good enough to make use of some of
    your ideas!!

  47. Howdy I am so thrilled I found your webpage, I really found you by accident,
    while I was looking on Aol for something else, Regardless
    I am here now and would just like to say thanks a
    lot for a marvelous post and a all round enjoyable blog (I also love the theme/design), I don’t have time to read through it
    all at the minute but I have saved it and also added your
    RSS feeds, so when I have time I will be back to read a lot more, Please
    do keep up the excellent job.

  48. Undeniably believe that which you stated. Your favourite
    reason seemed to be on the net the easiest factor to
    have in mind of. I say to you, I certainly get irked even as people consider worries that they plainly do not realize about.

    You controlled to hit the nail upon the highest and also outlined out the whole thing with no
    need side-effects , people can take a signal.
    Will likely be back to get more. Thanks

  49. Today, I went to the beachfront with my kids. I found a sea shell and gave it to my 4
    year old daughter and said « You can hear the ocean if you put this to your ear. » She put the shell to her ear and screamed.
    There was a hermit crab inside and it pinched her ear.

    She never wants to go back! LoL I know this is entirely off topic but I had to tell someone!

  50. Its like you read my mind! You appear to know so much about this, like you wrote the book
    in it or something. I think that you could do with some pics to drive the message home a bit,
    but other than that, this is magnificent blog. A fantastic read.

    I’ll certainly be back.

  51. Every weekend i used to go to see this site, because i wish
    for enjoyment, for the reason that this this web site conations truly nice funny material too.

  52. I do not even know how I stopped up here, but I assumed this publish was once great.
    I do not know who you might be but certainly you’re going to a well-known blogger should
    you are not already. Cheers!

  53. I was excited to find this website. I want to to thank you for
    ones time due to this wonderful read!! I definitely loved every little
    bit of it and I have you book-marked to see new information on your site.

  54. I carry on listening to the news update speak about receiving free online grant applications so I have been looking around for the finest site to get one. Could you tell me please, where could i acquire some?

  55. Hi! This is kind of off topic but I need some help from an established blog.
    Is it hard to set up your own blog? I’m not very techincal
    but I can figure things out pretty quick. I’m thinking about creating
    my own but I’m not sure where to start. Do you have any tips or suggestions?

    With thanks

  56. Heya! I’m at work surfing around your blog from my new iphone!
    Just wanted to say I love reading your blog and look forward to all
    your posts! Carry on the fantastic work!

  57. [url=]prednisolone[/url] [url=]celebrex[/url] [url=]buy lotrisone[/url] [url=]tadacip 20[/url] [url=]tretinoin cream[/url] [url=]cheap doxy[/url] [url=]buy antabuse online[/url] [url=]renova tretinoin cream[/url] [url=]metformin[/url] [url=]generic moduretic[/url] [url=]antabuse[/url] [url=]strattera[/url] [url=]skelaxin[/url] [url=]albenza generic[/url] [url=]buspar[/url] [url=]example here[/url]

  58. I truly enjoy looking through on this website, it has got wonderful content. « And all the winds go sighing, For sweet things dying. » by Christina Georgina Rossetti.

  59. It’s really a nice and helpful piece of information. I’m
    satisfied that you just shared this helpful info with us.
    Please keep us up to date like this. Thank you for sharing.

  60. I was recommended this website by my cousin. I am not sure whether this post is written by him as nobody else know such detailed about my problem. You’re wonderful! Thanks!

  61. Hi there this is kinda of off topic but I was wondering
    if blogs use WYSIWYG editors or if you have to manually code with HTML.
    I’m starting a blog soon but have no coding experience so I wanted to
    get advice from someone with experience. Any help
    would be enormously appreciated!

  62. Great work! This is the type of info that should be shared around the web. Shame on the search engines for not positioning this post higher! Come on over and visit my website . Thanks =)

  63. I am now not certain where you’re getting your info, but great topic. I needs to spend a while finding out much more or understanding more. Thank you for fantastic info I used to be in search of this info for my mission.

  64. Howdy! I know this is sort of off-topic but I needed to ask.
    Does building a well-established website such as yours take a
    massive amount work? I am completely new to operating a blog but I do write in my journal every day.

    I’d like to start a blog so I will be able
    to share my own experience and thoughts online.
    Please let me know if you have any kind of recommendations or tips for brand
    new aspiring bloggers. Thankyou!

  65. Hi there, just became aware of your blog through Google, and
    found that it’s truly informative. I am gonna watch out for brussels.
    I will appreciate if you continue this in future.

    A lot of people will be benefited from your writing.

  66. I have not checked in here for some time as I thought it was getting boring, but the last several posts are good quality so I guess I will add you back to my everyday bloglist. You deserve it my friend 🙂