Maîtriser les fondamentaux de la comptabilité analytique |
Comprendre les coûts pour analyser la rentabilité |
Étape 1 : Principes généraux et définitions
Les relations entre comptabilité analytique et comptabilité générale
Les types de coûts et les éléments de base de calcul
Les charges directes et indirectes
L’organisation de l’analyse
Le coût de l’information
Étape 2 : L’analyse de la variabilité des coûts : 3 méthodes
La variabilité des coûts
Le direct costing
L’imputation rationnelle
Étape 3 : L’analyse des écarts entre coûts réels et préétablis
Sur les coûts directs variables
Sur les frais indirects
La démarche de l’analyse budgétaire
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contact@blique.com
03 83 85 58 55
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