{"text_format":"1","workbook":"xlsx","n_sheets":26,"sheets":["Menu","Cas compta","Cas TVA","Cas tableau flux tréso","Exercice compta","Exercice BioVie","Exercice BioLife","Cas pizza","Cas Manon","Cas Promo","Cas seuil rentabilité","Cas coûts indirects","Cas coûts fixes","Exercice Promo","Exercice BigPlus","Exercice Formaplus","Exercice 3 projets","Exercice SudMoto","Cas business plan","Formules emprunt","Exercice business plan","Cas investissement","Cas actualisation","Exercice retour invest € const","Exercice projet réfection","Corrigé questionnaire"],"not_rendered":{"charts":11,"images":1,"macros":1,"external_links":0,"defined_names":0,"comments":3,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Menu","index":0,"n_rows":38,"n_cols":11,"rows_kept":38,"cut":false,"hidden":false,"merged":[[15,4,15,12],[15,2,16,2],[16,10,16,12],[9,4,9,16],[16,4,16,7],[5,2,5,16],[10,4,10,19],[12,4,12,19],[13,4,13,19],[6,2,6,16],[8,4,8,16]]}
[]
[]
[]
[]
[]
[null,null,"Gestion, mode d'emploi"]
[null,null,"Menu des cas et des corrigés"]
[]
[null,null,"Instructions générales",null,"La saisie dans les feuilles n'est autorisée que dans les cellules sur fond vert. Vous pouvez ainsi faire varier les données d'origine (prix de vente, taux de marge, délais clients, etc.) et en visualiser immédiatement les conséquences."]
[null,null,null,null,"Pour forcer cette sécurité et modifier n'importe quelle cellule, il suffit d'ôter la protection de la feuille (clic droit sur l'onglet de la feuille, puis Ôter la protection de la feuille)."]
[null,null,null,null,"Il est conseillé d'enregistrer une copie de ce classeur avant de commencer à l'utiliser."]
[]
[null,null,"Navigation",null,"Pour se rendre directement sur un chapitre ou un onglet, il suffit de cliquer sur son nom dans la liste ci-dessous."]
[null,null,null,null,"Pour réafficher ce menu, faire CRTL+MAJ+M. Penser à activer les macros à l'ouverture de ce classeur."]
[]
[null,null,"Chapitre"]
[null,null,null,null,"Cas (en cours de chapitre)",null,null,null,null,null,"Exercices (en fin de chapitre)"]
[null,null,"La Comptabilité générale",null,"Cas comptabilité",null,null,null,null,null,"Exercice  comptabilité"]
[null,null,null,null,"Cas TVA"]
[null,null,null,null,"Cas tableau flux trésorerie"]
[]
[null,null,"L'analyse financière",null,null,null,null,null,null,null,"Exercice  Biovie"]
[null,null,null,null,null,null,null,null,null,null,"Exercice BioLife"]
[]
[null,null,"La comptabilité analytique",null,"Cas Pizza",null,null,null,null,null,"Exercice Promo"]
[null,null,null,null,"Cas Manon",null,null,null,null,null,"Exercice BigPlus"]
[null,null,null,null,"Cas Promo",null,null,null,null,null,"Exercice FormaPlus"]
[null,null,null,null,"Cas seuil de rentabilité",null,null,null,null,null,"Exercice 3 projets"]
[null,null,null,null,"Cas coûts indirects",null,null,null,null,null,"Exercice SudMoto"]
[null,null,null,null,"Cas coûts fixes"]
[]
[null,null,"Le business plan financier",null,"Cas business plan",null,null,null,null,null,"Exercice business plan"]
[null,null,null,null,"Formules emprunt"]
[]
[null,null,"La rentabilité des investissements",null,"Cas investissement",null,null,null,null,null,"Exercice retour investissement € constants"]
[null,null,null,null,"Cas actualisation",null,null,null,null,null,"Exercice projet réfection"]
[]
[null,null,"Les questionnaires",null,null,null,null,null,null,null,"Corrigé questionnaire"]

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[]
[null,"Page 31",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page 48"]
[null,"BILAN  AU 31/01/N",null,null,null,null,null,null,null,null,"COMPTE DE RÉSULTAT  DU 01/01/N AU 31/01/N",null,null,null,null,null,null,null,null,null,null,null,null,"TABLEAU DE BORD COMPTABLE"]
[null,"Financier",null,null,null,null,null,null,null,null,"Économique",null,null,null,null,null,null,null,null,null,null,null,null,"Résultat",null,"Tréso","Capital","Chiffre d'aff."]
[null,null,"BIENS",null,null,"DETTES",null,null,null,null,null,"CHARGES",null,null,null,null,null,null,"PRODUITS",null,null,null,null,"opération","cumulé",null,null,"cumulé"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,0,0,50,50,0]
[null,null,"IMMO.",null,null,null,"CAPITAL",null,null,null,null,"MATIÈRES",null,null,"CONSO STK.",null,null,null,"VENTES",null,null,null,2,-5,-5,45,50,0]
[null,null,null,null,null,null,null,50,1,null,3,15,null,null,null,null,null,null,null,45,6,null,3,-15,-20,30,50,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,-20,-40,10,50,0]
[null,null,"STOCKS",null,null,null,"RÉSULTAT",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,-10,-50,0,50,0]
[null,null,null,null,null,null,null,{"$f":"+C8+C11+C14+C15+C16+C17+C20+C21+C22+C23+C24+C25+C26+C27+C28+C29+G8+G11+G14+G17+G18+G19+G20-D8-D11-D14-D15-D16-D17-D20-D21-D22-D23-D24-D25-D26-D27-D28-D29-H8-H14-H17-H18-H19-H20","v":-5},null,null,null,"SALAIRES",null,null,"LOCATIONS",null,null,null,null,null,null,null,6,45,-5,0,50,45]
[null,null,null,null,null,null,null,null,null,null,4,20,null,2,5,null,null,null,null,null,null,null,7,0,-5,25,50,45]
[null,null,"CLIENTS",null,null,null,"EMPRUNTS",null,null,null,null,null,null,5,10,null,null,null,null,null,null,null,8,-10,-15,25,50,45]
[null,6,45,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,-35,-50,25,50,45]
[null,null,null,null,null,null,null,null,null,null,null,"IMPÔTS",null,null,null,null,null,null,null,null,null,null,10,-40,-90,-15,50,45]
[null,null,null,null,null,null,"FOURN.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,110,20,-15,50,155]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,0,20,30,50,155]
[null,null,null,null,null,null,null,null,null,null,null,"DOTATIONS AUX",null,null,null,null,null,null,null,null,null,null,13,0,20,30,50,155]
[null,null,"+ TRÉSO -",null,null,null,null,null,null,null,null,"AMORTISS.",null,null,"PROVISIONS",null,null,null,null,null,null,null,14,5,25,30,50,180]
[null,1,50,5,2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,0,25,140,50,180]
[null,null,null,15,3,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,0,25,35,50,180]
[null,null,null,20,4,null,null,null,null,null,null,"HORS EXPLOITATION",null,null,null,null,null,null,null,null,null,null,17,-1,24,34,50,180]
[null,null,null,10,5,null,null,null,null,null,null,"PERTES",null,null,"INTERETS",null,null,null,null,null,null,null,18,-4,20,34,50,180]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,-3,17,30,50,180]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,-1,16,30,50,180]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,0,16,15,50,180]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22,-10,6,15,50,180]
[]
[]
[]
[]
[null,"Page 40",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page 53"]
[null,"BILAN  AU 30/09/N",null,null,null,null,null,null,null,null,"COMPTE DE RÉSULTAT  DU 01/01/N AU 30/09/N",null,null,null,null,null,null,null,null,null,null,null,null,"Écriture d'affectation du résultat"]
[null,"Financier",null,null,null,null,null,null,null,null,"Économique",null,null,null,null,null,null,null,null,null,null,null,null,"Ventes",{"$f":"+T68+T69+T70","v":180},{"$f":"+L38+L39","v":50},"Matières"]
[null,null,"BIENS",null,null,"DETTES",null,null,null,null,null,"CHARGES",null,null,null,null,null,null,"PRODUITS",null,null,null,null,null,null,{"$f":"+L72+L73","v":60},"Salaires"]
[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,{"$f":"+L76","v":10},"Impôts"]
[null,null,"IMMO.",null,null,null,"CAPITAL",null,null,null,null,"MATIÈRES",null,null,"CONSO STK.",null,null,null,"VENTES",null,null,null,null,null,null,{"$f":"+L80","v":10},"Amortissements"]
[null,8,70,10,"8'",null,null,50,1,null,3,15,null,"14'",20,null,null,null,null,45,6,null,null,null,null,{"$f":"+L84","v":4},"Pertes"]
[null,null,null,null,null,null,null,null,null,null,9,35,null,null,null,null,null,null,null,110,11,null,null,null,null,{"$f":"+O68","v":20},"Conso stk"]
[null,null,"STOCKS",null,null,null,"RÉSULTAT",null,null,null,null,null,null,null,null,null,null,null,null,25,14,null,null,null,null,{"$f":"+O72+O73","v":15},"Locations"]
[null,13,30,20,"14'",null,null,null,null,null,null,"SALAIRES",null,null,"LOCATIONS",null,null,null,null,null,null,null,null,null,null,{"$f":"+O80","v":1},"Provisions"]
[null,null,null,null,null,null,null,null,null,null,4,20,null,2,5,null,null,null,null,null,null,null,null,null,null,{"$f":"+O84+O85","v":4},"Intérêts"]
[null,null,"CLIENTS",null,null,null,"EMPRUNTS",null,null,null,10,40,null,5,10,null,null,null,null,null,null,null,null,null,null,{"$f":"+AA49","v":6},"Résultat"]
[null,6,45,45,12,null,null,25,7,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TOTAL",{"$f":"SUM(Y34:Y43)","v":180},{"$f":"SUM(Z34:Z43)","v":180},"TOTAL"]
[null,11,110,110,15,null,null,null,null,null,null,"IMPÔTS"]
[null,14,25,null,null,null,"FOURN.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page 54"]
[null,null,null,null,null,16,70,70,8,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Bilan synthétique au 31/12/N"]
[null,null,null,null,null,16,35,35,9,null,null,"DOTATIONS AUX",null,null,null,null,null,null,null,null,null,null,null,"Immo",{"$f":"+C68-D68","v":60},"Capital",{"$f":"+H8","v":50}]
[null,null,"+ TRÉSO -",null,null,null,null,30,13,null,null,"AMORTISS.",null,null,"PROVISIONS",null,null,null,null,null,null,null,null,"Stocks",{"$f":"+C41-D41","v":10},"Résultat",{"$f":"+AA52-AA51-AA50-AA48","v":6}]
[null,1,50,5,2,null,null,null,null,null,"8'",10,null,null,null,null,null,null,null,null,null,null,null,"Clients",{"$f":"+C74+C75+C76-D74-D75-D76-D77","v":20},"Emprunt",{"$f":"+H74-G74","v":24}]
[null,7,25,15,3,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tréso",{"$f":"+C80+C81+C82+C83-D80-D81-D82-D83-D84-D85-D86-D87-D88-D89","v":15},"Fourn",{"$f":"+H77+H78+H79+H80-G77-G78-G79","v":25}]
[null,12,45,20,4,null,null,null,null,null,null,"HORS EXPLOITATION",null,null,null,null,null,null,null,null,null,null,null,"Total",{"$f":"SUM(Y48:Y51)","v":105},"Total",{"$f":"+Y52","v":105}]
[null,15,110,10,5,null,null,null,null,null,null,"PERTES",null,null,"INTÉRÊTS"]
[null,null,null,40,10]
[null,null,null,70,16]
[null,null,null,35,16]
[]
[]
[]
[]
[]
[null,"Page 48"]
[null,"BILAN  AU 31/12/N",null,null,null,null,null,null,null,null,"COMPTE DE RESULTAT  DU 01/01/N AU 31/12/N"]
[null,"Financier",null,null,null,null,null,null,null,null,"Économique"]
[null,null,"BIENS",null,null,"DETTES",null,null,null,null,null,"CHARGES",null,null,null,null,null,null,"PRODUITS"]
[]
[null,null,"IMMO.",null,null,null,"CAPITAL",null,null,null,null,"MATIÈRES",null,null,"CONSO STK.",null,null,null,"VENTES"]
[null,8,70,10,"8'",null,null,50,1,null,3,15,null,"14'",20,null,null,null,null,45,6]
[null,null,null,null,null,null,null,null,null,null,9,35,null,null,null,null,null,null,null,110,11]
[null,null,"STOCKS",null,null,null,"RÉSULTAT",null,null,null,null,null,null,null,null,null,null,null,null,25,14]
[null,13,30,20,"14'",null,null,{"$f":"+C68+C71+C74+C75+C76+C77+C80+C81+C82+C83+C84+C85+C86+C87+C88+C89+G68+G71+G74+G77+G78+G79+G80-D68-D71-D74-D75-D76-D77-D80-D81-D82-D83-D84-D85-D86-D87-D88-D89-H68-H74-H77-H78-H79-H80","v":6},null,null,null,"SALAIRES",null,null,"LOCATIONS"]
[null,null,null,null,null,null,null,null,null,null,4,20,null,2,5]
[null,null,"CLIENTS",null,null,null,"EMPRUNTS",null,null,null,10,40,null,5,10]
[null,6,45,45,12,19,1,25,7]
[null,11,110,110,15,null,null,null,null,null,null,"IMPÔTS"]
[null,14,25,4,18,null,"FOURN.",null,null,null,22,10]
[null,null,null,1,20,16,70,70,8]
[null,null,null,null,null,16,35,35,9,null,null,"DOTATIONS AUX"]
[null,null,"+ TRÉSO -",null,null,21,15,30,13,null,null,"AMORTISS.",null,null,"PROVISIONS"]
[null,1,50,5,2,null,null,10,22,null,"8'",10,null,20,1]
[null,7,25,15,3]
[null,12,45,20,4,null,null,null,null,null,null,"HORS EXPLOITATION"]
[null,15,110,10,5,null,null,null,null,null,null,"PERTES",null,null,"INTERETS"]
[null,null,null,40,10,null,null,null,null,null,18,4,null,17,1]
[null,null,null,70,16,null,null,null,null,null,null,null,null,19,3]
[null,null,null,35,16]
[null,null,null,1,17]
[null,null,null,4,19]
[null,null,null,15,21]

{"sheet":"Cas TVA","index":2,"n_rows":14,"n_cols":17,"rows_kept":14,"cut":false,"hidden":false,"merged":[[11,2,11,3],[11,6,11,7],[4,10,4,17],[5,10,5,17],[6,11,6,12],[6,14,6,17],[8,11,8,12],[8,15,8,16],[11,11,11,12],[11,15,11,16],[4,1,4,8],[5,1,5,8],[6,2,6,3],[6,5,6,8],[8,2,8,3],[8,6,8,7]]}
[]
[null,null,"Page 63"]
[null,null,"Taux de TVA",0.2]
[]
[null,"BILAN  AU ../../..",null,null,null,null,null,null,null,null,"COMPTE DE RESULTAT DU ../../.. AU ../../.."]
[null,"financier",null,null,null,null,null,null,null,null,"financier"]
[null,null,"BIENS",null,null,"DETTES",null,null,null,null,null,"BIENS",null,null,"DETTES"]
[]
[null,null,"Clients",null,null,null,"Fournisseurs",null,null,null,null,"Achats",null,null,null,"Ventes"]
[null,null,{"$f":"+Q10*(1+D3)","v":360},null,null,null,null,{"$f":"+L10*(1+D3)","v":240},null,null,null,200,null,null,null,null,300]
[]
[null,null,"Trésorerie",null,null,null,"TVA"]
[null,null,null,{"$f":"+G14","v":20},null,null,{"$f":"+H10-L10","v":40},{"$f":"+C10-Q10","v":60}]
[null,null,null,null,null,null,{"$f":"+H13-G13","v":20}]

{"sheet":"Cas tableau flux tréso","index":3,"n_rows":29,"n_cols":10,"rows_kept":29,"cut":false,"hidden":false,"merged":[[26,1,26,6],[27,1,27,6],[28,1,28,6],[20,1,20,6],[22,1,22,6],[21,1,21,6],[23,1,23,6],[24,1,24,6],[25,1,25,6],[19,1,19,6],[2,1,2,4],[2,6,2,9],[9,3,9,7],[10,3,10,6],[11,3,11,6],[12,3,12,6],[13,3,13,6],[14,3,14,6],[16,1,16,7],[17,1,17,6],[18,1,18,6]]}
[]
[null,"Page 64"]
[null,"Bilan de début de période",null,null,null,null,"Bilan de fin de période"]
[null,"Immo",50,"Capital",50,null,"Immo",55,"Capital",56]
[null,"Stocks",10,"Résultat",6,null,"Stocks",15,"Résultat",7]
[null,"Clients",15,"Emprunt",15,null,"Clients",5,"Emprunt",9]
[null,"Tréso",21,"Fourn",25,null,"Tréso",12,"Fourn",15]
[null,"Total",{"$f":"SUM(C4:C7)","v":96},"Total",{"$f":"SUM(E4:E7)","v":96},null,"Total",{"$f":"SUM(H4:H7)","v":87},"Total",{"$f":"SUM(J4:J7)","v":87}]
[]
[null,null,null,"Compte de résultat de la période"]
[null,null,null,"Chiffre d'affaires",null,null,null,1000]
[null,null,null,"- Charges (hors amortissement et financier)",null,null,null,-980]
[null,null,null,"- Amortissements",null,null,null,-10]
[null,null,null,"- Frais financiers",null,null,null,-5]
[null,null,null,"= Résultat",null,null,null,{"$f":"SUM(H11:H14)","v":5}]
[]
[null,"Tableau des flux de trésorerie"]
[null,"Solde de trésorerie au début",null,null,null,null,null,{"$f":"+C7","v":21}]
[null,{"$f":"+D11","v":"Chiffre d'affaires"},null,null,null,null,null,{"$f":"+H11","v":1000}]
[null,"Charges (hors amortissement et financier)",null,null,null,null,null,{"$f":"+H12","v":-980}]
[null,"Frais financiers",null,null,null,null,null,{"$f":"+H14","v":-5}]
[null,"Variation des immobilisations",null,null,null,null,null,{"$f":"-H4+(C4+H13)","v":-15}]
[null,"Variation des stocks",null,null,null,null,null,{"$f":"+C5-H5","v":-5}]
[null,"Variation de clients",null,null,null,null,null,{"$f":"+C6-H6","v":10}]
[null,"Variation de capital",null,null,null,null,null,{"$f":"+J4-E4","v":6}]
[null,"Distributions",null,null,null,null,null,{"$f":"-E5-H15+J5","v":-4}]
[null,"Variation d'emprunt",null,null,null,null,null,{"$f":"+J6-E6","v":-6}]
[null,"Variation de fournisseurs",null,null,null,null,null,{"$f":"+J7-E7","v":-10}]
[null,"Solde de trésorerie à la fin",null,null,null,null,null,{"$f":"SUM(H18:H28)","v":12},{"$f":"IF(H29=H7,\"Ok solde de fin\",\"Erreur\")","v":"Ok solde de fin"}]

{"sheet":"Exercice compta","index":4,"n_rows":28,"n_cols":33,"rows_kept":28,"cut":false,"hidden":false,"merged":[[26,29,26,31],[27,29,27,31],[20,29,20,31],[21,29,21,31],[22,29,22,31],[24,29,24,31],[25,29,25,31],[2,29,2,32],[13,29,13,32],[9,29,9,32],[10,29,10,31],[11,29,11,31],[2,1,2,8],[2,10,2,20],[2,23,2,27],[3,1,3,8],[3,10,3,20],[3,25,4,25],[3,26,4,26],[3,27,4,27],[4,2,4,3],[4,5,4,8],[4,11,4,15],[4,18,4,19],[6,2,6,3],[6,6,6,7],[6,11,6,12],[6,14,6,15],[6,18,6,19],[13,11,13,15],[14,11,14,12],[14,14,14,15],[9,2,9,3],[9,6,9,7],[10,11,10,12],[10,14,10,15],[12,2,12,3],[12,6,12,7],[15,6,15,7],[17,2,17,3],[17,11,17,15],[18,11,18,12],[18,14,18,15]]}
[null,null,"Exercice page 86"]
[null,"Corrigé page 211"]
[null,"BILAN AU 31/12/N",null,null,null,null,null,null,null,null,"COMPTE DE RÉSULTAT DU 01/01/N AU 31/12/N",null,null,null,null,null,null,null,null,null,null,null,null,"TABLEAU DE BORD COMPTABLE",null,null,null,null,null,"Bilan synthétique avant distributions"]
[null,"Financier",null,null,null,null,null,null,null,null,"Économique",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TRÉSO","CAPITAL","CHIFFRE D'AFFAIRES CUMULÉ",null,"Immo",{"$f":"+C8-D8","v":40},"Capital",{"$f":"+H8","v":100}]
[null,null,"BIENS",null,null,"DETTES",null,null,null,null,null,"CHARGES",null,null,null,null,null,null,"PRODUITS",null,null,null,null,"RÉSULTAT OPERATION","RÉSULTAT CUMULÉ",null,null,null,null,"Stocks",{"$f":"+C11-D11","v":15},"Résultat",{"$f":"+AG8-AG4-AG6-AG7","v":40}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,0,0,100,100,0,null,"Clients",{"$f":"+C14+C15+C16-D14-D15-D16","v":101},"Emprunt",{"$f":"+H14-G14","v":18}]
[null,null,"IMMO.",null,null,null,"CAPITAL",null,null,null,null,"MATIERES",null,null,"CONSO STK.",null,null,null,"VENTES",null,null,null,2,-10,{"$f":"+Y6+X7","v":-10},50,100,0,null,"Tréso",{"$f":"+C19+C20+C21+C22+C23+C24-D19-D20-D21-D22-D23-D24","v":32},"Fourn",{"$f":"+H17+H18-G17-G18","v":30}]
[null,2,50,10,2,null,null,100,1,null,3,20,null,10,5,null,null,null,null,100,5,null,3,-20,{"$f":"+Y7+X8","v":-30},50,100,0,null,"Total",{"$f":"SUM(AE4:AE7)","v":188},"Total",{"$f":"+AE8","v":188}]
[null,null,null,null,null,null,null,null,null,null,11,30,null,null,null,null,null,null,null,10,10,null,4,-40,-70,10,100,0]
[null,null,"STOCKS",null,null,null,"RÉSULTAT",null,null,null,null,null,null,null,null,null,null,null,null,60,12,null,5,100,30,10,100,100,null,"Distributions"]
[null,6,20,5,10,null,null,{"$f":"+C8+C11+C14+C15+C16+C19+C20+C21+C22+C23+C24+G8+G11+G14+G17+G18-D8-D11-D14-D15-D16-D19-D20-D21-D22-D23-D24-H8-H14-H17-H18","v":40},null,null,null,"SALAIRES",null,null,null,null,null,null,null,null,null,null,6,0,30,-10,100,100,null,"Impôt sur les sociétés",null,null,12]
[null,null,null,null,null,null,null,null,null,null,4,40,null,null,null,null,null,null,null,null,null,null,7,0,30,-30,100,100,null,"Dividendes",null,null,10]
[null,null,"CLIENTS",null,null,null,"EMPRUNTS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,-5,25,-35,100,100]
[null,5,100,50,13,14,2,20,9,null,null,"DOTATIONS AUX",null,null,null,null,null,null,null,null,null,null,9,0,25,-15,100,100,null,"Bilan synthétique après distributions"]
[null,10,10,19,15,null,null,null,null,null,null,"AMORTISS.",null,null,"PROVISIONS",null,null,null,null,null,null,null,10,5,30,-15,100,110,null,"Immo",{"$f":"+AE4","v":40},"Capital",{"$f":"+AG4","v":100}]
[null,12,60,null,null,null,"FOURN.",null,null,null,2,10,null,15,19,null,null,null,null,null,null,null,11,-30,0,-15,100,110,null,"Stocks",{"$f":"+AE5","v":15},"Résultat",{"$f":"+AG5-AG11-AG12","v":18}]
[null,null,null,null,null,7,20,20,3,null,null,null,null,null,null,null,null,null,null,null,null,null,12,60,60,-15,100,170,null,"Clients",{"$f":"+AE6","v":101},"Emprunt",{"$f":"+AG6","v":18}]
[null,null,"+ TRÉSO -",null,null,null,null,30,11,null,null,"HORS EXPLOITATION",null,null,null,null,null,null,null,null,null,null,13,0,60,35,100,170,null,"Tréso",{"$f":"+AE7-AG11-AG12","v":10},"Fourn",{"$f":"+AG7","v":30}]
[null,1,100,50,2,null,null,null,null,null,null,null,null,null,"INTERETS",null,null,null,null,null,null,null,14,-1,59,32,100,170,null,"Total",{"$f":"SUM(AE15:AE18)","v":166},"Total",{"$f":"SUM(AG15:AG18)","v":166}]
[null,9,20,40,4,null,null,null,null,null,null,null,null,8,5,null,null,null,null,null,null,null,15,-19,40,32,100,170]
[null,13,50,20,6,null,null,null,null,null,null,null,null,14,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Capital",null,null,{"$f":"+AG15","v":100}]
[null,null,null,20,7,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Résultat",null,null,{"$f":"+AG16","v":18}]
[null,null,null,5,8,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Capitaux propres",null,null,{"$f":"SUM(AG21:AG22)","v":118}]
[null,null,null,3,14]
[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,"Résultat",null,null,{"$f":"+AG16","v":18}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividendes",null,null,{"$f":"+AG12","v":10}]
[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,"Capital",null,null,{"$f":"+AG4","v":100}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Rémunération actionnaire",null,null,{"$f":"+(AG25+AG26)/AG27","v":0.28000000000000003}]

{"sheet":"Exercice BioVie","index":5,"n_rows":29,"n_cols":5,"rows_kept":29,"cut":false,"hidden":false,"merged":[[2,1,2,4],[3,1,3,2],[3,3,3,4]]}
[null,"Exercice page 127"]
[null,"Corrigé page 214"]
[null,"Bilan BioVie (K€)"]
[null,"Emplois",null,"Ressources"]
[null,"Immobilisations",100,"Capital",130]
[null,"Stocks",25,"Résultat",20]
[null,"Clients",45,"Emprunts",25]
[null,"Trésorerie",10,"Fournisseurs",5]
[null,"TOTAL",{"$f":"SUM(C5:C8)","v":180},"TOTAL",{"$f":"SUM(E5:E8)","v":180}]
[]
[null,{"$f":"+D5","v":"Capital"},{"$f":"+E5","v":130}]
[null,{"$f":"+D6","v":"Résultat"},20]
[null,"Emprunts",25]
[null,"- Immobilisations",{"$f":"-C5","v":-100}]
[null,"= FR",{"$f":"SUM(C11:C14)","v":75}]
[]
[null,{"$f":"B6","v":"Stocks"},{"$f":"C6","v":25}]
[null,{"$f":"B7","v":"Clients"},{"$f":"C7","v":45}]
[null,"- Fournisseurs",{"$f":"-E8","v":-5}]
[null,"= BFR",{"$f":"SUM(C17:C19)","v":65}]
[]
[null,"FR",{"$f":"C15","v":75}]
[null,"- BFR",{"$f":"-C20","v":-65}]
[null,"= Trésorerie",{"$f":"C15-C20","v":10}]
[]
[null,"BFR",{"$f":"C20","v":65}]
[null,"/ Chiffre d'affaires",{"$f":"C26/45*360","v":520}]
[null,"x 360",360]
[null,"= BFRj",{"$f":"C26/C27*C28","v":45}]

{"sheet":"Exercice BioLife","index":6,"n_rows":19,"n_cols":5,"rows_kept":19,"cut":false,"hidden":false,"merged":[[13,1,13,4],[14,1,14,2],[14,3,14,4],[2,1,2,4],[3,1,3,3],[4,1,4,3],[5,1,5,3],[7,1,7,4],[8,1,8,2],[8,3,8,4]]}
[null,"Exercice page 128"]
[null,"Corrigé page 214"]
[null,"Hypothèses BioLife (K€)"]
[null,"Chiffre d'affaires",null,null,50]
[null,"Charges décaissables",null,null,30]
[null,"Investissement",null,null,25]
[]
[null,"Bilan BioLife (K€)"]
[null,"Emplois",null,"Ressources"]
[null,"Immobilisations",{"$f":"+E6","v":25},"EBITDA",{"$f":"+E4-E5","v":20}]
[null,"BFR",{"$f":"+E4*'Exercice BioVie'!C29/360","v":6.25}]
[null,"TOTAL",{"$f":"SUM(C10:C11)","v":31.25},"TOTAL",{"$f":"SUM(E10:E11)","v":20}]
[]
[null,"Bilan BioLife (K€)"]
[null,"Emplois",null,"Ressources"]
[null,"Immobilisations",{"$f":"C10","v":25},"EBITDA",{"$f":"E10","v":20}]
[null,"BFR",{"$f":"C11","v":6.25},"Emprunt",6]
[null,"Trésorerie",{"$f":"+E19-C16-C17","v":-5.25}]
[null,"TOTAL",{"$f":"SUM(C16:C18)","v":26},"TOTAL",{"$f":"SUM(E16:E17)","v":26}]

{"sheet":"Cas pizza","index":7,"n_rows":34,"n_cols":11,"rows_kept":34,"cut":false,"hidden":false,"merged":[[25,1,25,3],[31,1,31,3],[32,1,32,3],[33,1,33,3],[14,1,14,3],[26,1,26,3],[27,1,27,3],[28,1,28,3],[29,1,29,3],[8,1,8,3],[9,1,9,3],[11,1,11,4],[12,1,12,3],[13,1,13,3],[2,1,2,3],[3,1,3,3],[4,1,4,3],[6,1,6,4],[7,1,7,3]]}
[]
[null,"Page 131"]
[null,"Prix de vente de la pizza",null,null,10]
[null,"Pâte et ingrédients par pizza",null,null,1]
[null,"Camion par jour",null,null,270]
[]
[null,"MSCVu"]
[null,{"$f":"+B3","v":"Prix de vente de la pizza"},null,null,{"$f":"+E3","v":10}]
[null,"- Coûts variables par pizza",null,null,{"$f":"-E4","v":-1}]
[null,"= MSCV par pizza",null,null,{"$f":"SUM(E8:E9)","v":9}]
[]
[null,"Point mort"]
[null,"Coûts fixes",null,null,{"$f":"+E5","v":270}]
[null,"/ MSCV par pizza",null,null,{"$f":"+E10","v":9}]
[null,"= Point mort",null,null,{"$f":"+E13/E14","v":30}]
[]
[null,"Pour",40]
[null,"Le résultat s'élève à",null,null,{"$f":"+(C17-E15)*E14","v":90}]
[]
[]
[]
[]
[]
[]
[]
[null,"Graphe point mort par les coûts",null,null,0,10,20,30,40,50,60]
[null,"Coûts fixes",null,null,{"$f":"+$E$5","v":270},{"$f":"+$E$5","v":270},270,270,270,270,270]
[null,"Coûts variables",null,null,{"$f":"+E26*$E$4","v":0},{"$f":"+F26*$E$4","v":10},20,30,40,50,60]
[null,"Coûts totaux",null,null,{"$f":"+E27+E28","v":270},{"$f":"+F27+F28","v":280},290,300,310,320,330]
[null,"Chiffre d'affaires",null,null,{"$f":"+E26*$E$8","v":0},{"$f":"+F26*$E$8","v":100},200,300,400,500,600]
[]
[null,"Graphe point mort par la marge",null,null,0,10,20,30,40,50,60]
[null,"Coûts fixes",null,null,{"$f":"+$E$5","v":270},{"$f":"+$E$5","v":270},270,270,270,270,270]
[null,"Marge sur coûts variables",null,null,{"$f":"+E32*$E$10","v":0},{"$f":"+F32*$E$10","v":90},180,270,360,450,540]

{"sheet":"Cas Manon","index":8,"n_rows":35,"n_cols":9,"rows_kept":35,"cut":false,"hidden":false,"merged":[]}
[]
[null,"Page 137"]
[null,"Tableau de Manon","Pizza","Sandwich","Hot-dog","Total"]
[null,"Chiffre d'affaires",400,120,90,{"$f":"SUM(C4:E4)","v":610}]
[null,"Ingrédients et cuisson",-150,-40,-10,{"$f":"SUM(C5:E5)","v":-200}]
[null,"Camion",-70,-70,-70,{"$f":"SUM(C6:E6)","v":-210}]
[null,"Ustensiles dédiés",-20,0,-10,-30]
[null,"Résultat",{"$f":"SUM(C4:C7)","v":160},{"$f":"SUM(D4:D7)","v":10},0,170]
[null,"Pour des ventes moyennes par jour de",50,40,10]
[]
[null,"MSCVu",{"$f":"C3","v":"Pizza"},"Sandwich","Hot-dog"]
[null,"Chiffre d'affaires",400,120,90]
[null,"- Ingrédients et cuisson",-150,-40,-10]
[null,"= Marge sur coût variable",{"$f":"SUM(C11:C13)","v":250},{"$f":"SUM(D11:D13)","v":80},80]
[null,"/ quantités",{"$f":"C9","v":50},{"$f":"D9","v":40},{"$f":"E9","v":10}]
[null,"= Marge sur coûts variables unitaire",{"$f":"C14/C15","v":5},{"$f":"D14/D15","v":2},8]
[]
[null,"Point mort",{"$f":"C11","v":"Pizza"},{"$f":"D11","v":"Sandwich"},{"$f":"E11","v":"Hot-dog"}]
[null,"Camion",{"$f":"-C6","v":70},70,70]
[null,"+ Ustensiles dédiés",20,0,10]
[null,"= Coûts fixes",{"$f":"SUM(C19:C20)","v":90},{"$f":"SUM(D19:D20)","v":70},80]
[null,"/ Marge sur coûts variables unitaire",{"$f":"C16","v":5},{"$f":"D16","v":2},{"$f":"E16","v":8}]
[null,"= Point mort",{"$f":"C21/C22","v":18},{"$f":"D21/D22","v":35},10]
[]
[null,"Calcul résultat par le point mort",{"$f":"+C3","v":"Pizza"},{"$f":"+D3","v":"Sandwich"},"Hot-dog","Total"]
[null,"Quantités vendues",{"$f":"C15","v":50},{"$f":"D15","v":40},{"$f":"E15","v":10}]
[null,"- Point mort",{"$f":"-C23","v":-18},{"$f":"-D23","v":-35},{"$f":"-E23","v":-10}]
[null,"= Quantités \"en plus ou en moins\"",{"$f":"SUM(C26:C27)","v":32},{"$f":"SUM(D26:D27)","v":5},0]
[null,"x Marge sur coûts variables unitaire",{"$f":"C22","v":5},{"$f":"D22","v":2},{"$f":"E22","v":8}]
[null,"Résultat",{"$f":"C28*C29","v":160},{"$f":"D28*D29","v":10},0,{"$f":"SUM(C30:E30)","v":170}]
[]
[null,"Résultat par produit pour graphique",0,10,20,30,40,50,60]
[null,{"$f":"+C3","v":"Pizza"},{"$f":"+(C32-$C$23)*$C$16","v":-90},{"$f":"+(D32-$C$23)*$C$16","v":-40},10,60,110,160,210]
[null,{"$f":"+D3","v":"Sandwich"},{"$f":"+(C32-$D$23)*$D$16","v":-70},{"$f":"+(D32-$D$23)*$D$16","v":-50},-30,-10,10,30,50]
[null,{"$f":"+E3","v":"Hot-dog"},{"$f":"+(C32-$E$23)*$E$16","v":-80},{"$f":"+(D32-$E$23)*$E$16","v":0},80,160,240,320,400]

{"sheet":"Cas Promo","index":9,"n_rows":10,"n_cols":6,"rows_kept":10,"cut":false,"hidden":false,"merged":[[9,1,9,4],[2,1,2,4],[3,1,3,4],[5,1,5,4],[6,1,6,4],[7,1,7,4],[8,1,8,4]]}
[]
[null,"Page 141"]
[null,"Promotion sur le hot-dog",null,null,null,-1]
[null,"Nombre de hot-dogs vendus au lieu de pizzas",null,null,null,25]
[]
[null,"Résultat avant promotion",null,null,null,{"$f":"+'Cas Manon'!F8","v":170}]
[null,{"$f":"+F4","v":25},null,null,null,{"$f":"-+F4*'Cas Manon'!C16","v":-125}]
[null,{"$f":"+F4","v":25},null,null,null,{"$f":"+F4*('Cas Manon'!E16+F3)","v":175}]
[null,{"$f":"+'Cas Manon'!E9&\" hot-dogs à \"&F3&\"€\"","v":"10 hot-dogs à -1€"},null,null,null,{"$f":"+'Cas Manon'!E9*F3","v":-10}]
[null,"Résultat après promotion",null,null,null,{"$f":"SUM(F6:F9)","v":210}]

{"sheet":"Cas seuil rentabilité","index":10,"n_rows":25,"n_cols":13,"rows_kept":25,"cut":false,"hidden":false,"merged":[[20,1,20,12],[16,1,16,4],[17,1,17,4],[18,3,18,4],[10,1,10,4],[11,1,11,4],[12,1,12,4],[13,1,13,4],[14,1,14,4],[15,1,15,4]]}
[]
[null,"Page 143"]
[null,"Tableau de Manon",{"$f":"+'Cas Manon'!C3","v":"Pizza"},{"$f":"+'Cas Manon'!D3","v":"Sandwich"},{"$f":"+'Cas Manon'!E3","v":"Hot-dog"},{"$f":"+'Cas Manon'!F3","v":"Total"}]
[null,"Chiffre d'affaires",{"$f":"+'Cas Manon'!C4","v":400},{"$f":"+'Cas Manon'!D4","v":120},{"$f":"+'Cas Manon'!E4","v":90},{"$f":"+'Cas Manon'!F4","v":610}]
[null,"Ingrédients et cuisson",{"$f":"+'Cas Manon'!C5","v":-150},{"$f":"+'Cas Manon'!D5","v":-40},{"$f":"+'Cas Manon'!E5","v":-10},{"$f":"+'Cas Manon'!F5","v":-200}]
[null,"Camion",{"$f":"+'Cas Manon'!C6","v":-70},{"$f":"+'Cas Manon'!D6","v":-70},{"$f":"+'Cas Manon'!E6","v":-70},{"$f":"+'Cas Manon'!F6","v":-210}]
[null,"Ustensiles dédiés",{"$f":"+'Cas Manon'!C7","v":-20},{"$f":"+'Cas Manon'!D7","v":0},{"$f":"+'Cas Manon'!E7","v":-10},{"$f":"+'Cas Manon'!F7","v":-30}]
[null,"Résultat",{"$f":"+'Cas Manon'!C8","v":160},{"$f":"+'Cas Manon'!D8","v":10},{"$f":"+'Cas Manon'!E8","v":0},{"$f":"+'Cas Manon'!F8","v":170}]
[null,"Pour des ventes moyennes par jour de",{"$f":"+'Cas Manon'!C9","v":50},{"$f":"+'Cas Manon'!D9","v":40},{"$f":"+'Cas Manon'!E9","v":10}]
[]
[null,"Seuil de rentabilité",null,null,null,{"$f":"+F3","v":"Total"}]
[null,{"$f":"+B4","v":"Chiffre d'affaires"},null,null,null,{"$f":"+F4","v":610}]
[null,"- Coûts variables",null,null,null,{"$f":"+F5","v":-200}]
[null,"= Marge sur coûts variables",null,null,null,{"$f":"+F12+F13","v":410}]
[null,"Taux de marge sur coûts variables",null,null,null,{"$f":"+F14/F12","v":0.67213114754098358}]
[null,"Coûts fixes",null,null,null,{"$f":"-F6-F7","v":240}]
[null,"/ taux de marge sur coûts variables",null,null,null,{"$f":"+F15","v":0.67213114754098358}]
[null,"= seuil de rentabilité",null,null,null,{"$f":"+F16/F17","v":357.07317073170731}]
[null,"Résultat pour un chiffre d'affaires de",610,null,null,{"$f":"+(C19-F18)*F17","v":170}]
[]
[null,"Données pour le graphique"]
[null,"Chiffre d'affaires",0,100,200,300,400,500,600,700,800,900,1000]
[null,"Marge sur coûts variables",{"$f":"+C22*$F$15","v":0},67.213114754098356,134.42622950819671,201.63934426229508,268.85245901639342,336.06557377049177,403.27868852459017,470.49180327868851,537.70491803278685,604.91803278688519,672.13114754098353]
[null,"Coûts fixes",{"$f":"+$F$16","v":240},{"$f":"+$F$16","v":240},240,240,240,240,240,240,240,240,240]
[null,"Résultat",{"$f":"+C23-C24","v":-240},-172.78688524590166,-105.57377049180329,-38.360655737704917,28.852459016393425,96.065573770491767,163.27868852459017,230.49180327868851,297.70491803278685,364.91803278688519,432.13114754098353]

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[null,"Page 146"]
[null,"Calcul de la nouvelle répartition du camion",{"$f":"+'Cas Manon'!C3","v":"Pizza"},{"$f":"+'Cas Manon'!D3","v":"Sandwich"},{"$f":"+'Cas Manon'!E3","v":"Hot-dog"},{"$f":"+'Cas Manon'!F3","v":"Total"}]
[null,"Ventes",{"$f":"+'Cas Manon'!C9","v":50},{"$f":"+'Cas Manon'!D9","v":40},{"$f":"+'Cas Manon'!E9","v":10}]
[null,"Coefficient de difficulté",5,1,2]
[null,"Ventes coefficientées",{"$f":"+C4*C5","v":250},{"$f":"+D4*D5","v":40},20,{"$f":"SUM(C6:E6)","v":310}]
[null,"Pourcentage de répartition du camion",{"$f":"C6/$F$6","v":0.80645161290322576},{"$f":"D6/$F$6","v":0.12903225806451613},6.4516129032258063E-2,{"$f":"SUM(C7:E7)","v":1}]
[null,"Nouvelle répartition du camion",{"$f":"-'Cas Manon'!$F$6*'Cas coûts indirects'!C7","v":169.35483870967741},{"$f":"-'Cas Manon'!$F$6*'Cas coûts indirects'!D7","v":27.096774193548388},{"$f":"-'Cas Manon'!$F$6*'Cas coûts indirects'!E7","v":13.548387096774194},{"$f":"SUM(C8:E8)","v":210}]
[]
[null,"Compte de résultat rectifié",{"$f":"+C3","v":"Pizza"},{"$f":"+D3","v":"Sandwich"},"Hot-dog","Total"]
[null,{"$f":"+'Cas Manon'!B4","v":"Chiffre d'affaires"},{"$f":"+'Cas Manon'!C4","v":400},{"$f":"+'Cas Manon'!D4","v":120},{"$f":"+'Cas Manon'!E4","v":90},{"$f":"SUM(C11:E11)","v":610}]
[null,{"$f":"+'Cas Manon'!B5","v":"Ingrédients et cuisson"},{"$f":"+'Cas Manon'!C5","v":-150},{"$f":"+'Cas Manon'!D5","v":-40},{"$f":"+'Cas Manon'!E5","v":-10},{"$f":"SUM(C12:E12)","v":-200}]
[null,{"$f":"+B8","v":"Nouvelle répartition du camion"},{"$f":"-C8","v":-169.35483870967741},{"$f":"-D8","v":-27.096774193548388},-13.548387096774194,-210]
[null,{"$f":"+'Cas Manon'!B7","v":"Ustensiles dédiés"},{"$f":"+'Cas Manon'!C7","v":-20},{"$f":"+'Cas Manon'!D7","v":0},{"$f":"+'Cas Manon'!E7","v":-10},-30]
[null,{"$f":"+'Cas Manon'!B8","v":"Résultat"},{"$f":"SUM(C11:C14)","v":60.645161290322591},{"$f":"SUM(D11:D14)","v":52.903225806451616},56.451612903225808,170]
[]
[null,"Point mort nouvelle répartition camion",{"$f":"+C10","v":"Pizza"},{"$f":"+D10","v":"Sandwich"},"Hot-dog","Total"]
[null,"Camion",{"$f":"-C13","v":169.35483870967741},{"$f":"-D13","v":27.096774193548388},13.548387096774194,{"$f":"SUM(C18:E18)","v":210}]
[null,"+ Ustensiles dédiés",{"$f":"-'Cas Manon'!C7","v":20},{"$f":"-'Cas Manon'!D7","v":0},{"$f":"-'Cas Manon'!E7","v":10},{"$f":"SUM(C19:E19)","v":30}]
[null,"= Coûts fixes",{"$f":"C18+C19","v":189.35483870967741},{"$f":"D18+D19","v":27.096774193548388},23.548387096774192,240]
[null,"/ Marge sur coûts variables unitaire",{"$f":"+'Cas Manon'!C16","v":5},{"$f":"+'Cas Manon'!D16","v":2},{"$f":"+'Cas Manon'!E16","v":8}]
[null,"= Point mort",{"$f":"C20/C21","v":37.87096774193548},{"$f":"D20/D21","v":13.548387096774194},3]
[]
[null,"Résultat par produit pour graphique",0,10,20,30,40,50,60]
[null,{"$f":"+'Cas Manon'!B33","v":"Pizza"},{"$f":"+(C24-$C$22)*$C$21","v":-189.35483870967741},{"$f":"+(D24-$C$22)*$C$21","v":-139.35483870967741},-89.354838709677409,-39.354838709677402,10.645161290322598,60.645161290322598,110.64516129032259]
[null,{"$f":"+'Cas Manon'!B34","v":"Sandwich"},{"$f":"+(C24-$D$22)*$D$21","v":-27.096774193548388},{"$f":"+(D24-$D$22)*$D$21","v":-7.0967741935483879},12.903225806451612,32.903225806451616,52.903225806451616,72.903225806451616,92.903225806451616]
[null,{"$f":"+'Cas Manon'!B35","v":"Hot-dog"},{"$f":"+(C24-$E$22)*$E$21","v":-24},{"$f":"+(D24-$E$22)*$E$21","v":56},136,216,296,376,456]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,0,10,20,30,40,50,60,null,null,null,50]
[null,{"$f":"+#REF!","v":{"$error":"#REF!"}},{"$f":"+(C55-#REF!)*#REF!","v":{"$error":"#REF!"}},{"$f":"+(D55-#REF!)*#REF!","v":{"$error":"#REF!"}},{"$f":"+(E55-#REF!)*#REF!","v":{"$error":"#REF!"}},{"$f":"+(F55-#REF!)*#REF!","v":{"$error":"#REF!"}},{"$f":"+(G55-#REF!)*#REF!","v":{"$error":"#REF!"}},{"$f":"+(H55-#REF!)*#REF!","v":{"$error":"#REF!"}},{"$f":"+(I55-#REF!)*#REF!","v":{"$error":"#REF!"}},null,null,null,{"$f":"(M55-#REF!)*#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"+#REF!","v":{"$error":"#REF!"}},{"$f":"+(C55-#REF!)*#REF!","v":{"$error":"#REF!"}},{"$f":"+(D55-#REF!)*#REF!","v":{"$error":"#REF!"}},{"$f":"+(E55-#REF!)*#REF!","v":{"$error":"#REF!"}},{"$f":"+(F55-#REF!)*#REF!","v":{"$error":"#REF!"}},{"$f":"+(G55-#REF!)*#REF!","v":{"$error":"#REF!"}},{"$f":"+(H55-#REF!)*#REF!","v":{"$error":"#REF!"}},{"$f":"+(I55-#REF!)*#REF!","v":{"$error":"#REF!"}},null,null,null,{"$f":"(M55-#REF!)*#REF!","v":{"$error":"#REF!"}}]
[null,{"$f":"+#REF!","v":{"$error":"#REF!"}},{"$f":"+(C55-#REF!)*#REF!","v":{"$error":"#REF!"}},{"$f":"+(D55-#REF!)*#REF!","v":{"$error":"#REF!"}},{"$f":"+(E55-#REF!)*#REF!","v":{"$error":"#REF!"}},{"$f":"+(F55-#REF!)*#REF!","v":{"$error":"#REF!"}},{"$f":"+(G55-#REF!)*#REF!","v":{"$error":"#REF!"}},{"$f":"+(H55-#REF!)*#REF!","v":{"$error":"#REF!"}},{"$f":"+(I55-#REF!)*#REF!","v":{"$error":"#REF!"}},null,null,null,{"$f":"(M55-#REF!)*#REF!","v":{"$error":"#REF!"}}]

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[null,"Page 152"]
[null,"Coût fixe",null,{"$f":"+'Cas pizza'!E5","v":270}]
[null,"Coût variable par pizza",null,{"$f":"+'Cas pizza'!E4","v":1}]
[]
[null,"Nombre de pizzas",null,40]
[null,"Quote part de coût fixe par pizza",null,{"$f":"+$D$3/D6","v":6.75}]
[null,{"$f":"+B19","v":"Coût variable par pizza"},null,{"$f":"+$D$4","v":1}]
[null,"Coût complet de production par pizza",null,{"$f":"SUM(D7:D8)","v":7.75}]
[]
[null,"Chiffre d'affaires",null,{"$f":"+D6*'Cas pizza'!E3","v":400}]
[null,"- Coût complet de production",null,{"$f":"-D9*D6","v":-310}]
[null,"= Résultat (marge brute)",null,{"$f":"+D11+D12","v":90}]
[]
[]
[]
[null,"Données graphique",null,5,10,15,20,25,30,35,40,45,50,55,60,65,70,75,80,85,90,95,100]
[null,"Quote part de coût fixe par pizza",null,{"$f":"+$D$3/D17","v":54},{"$f":"+$D$3/E17","v":27},18,13.5,10.8,9,7.7142857142857144,6.75,6,5.4,4.9090909090909092,4.5,4.1538461538461542,3.8571428571428572,3.6,3.375,3.1764705882352939,3,2.8421052631578947,2.7]
[null,{"$f":"+B4","v":"Coût variable par pizza"},null,{"$f":"+$D$4","v":1},{"$f":"+$D$4","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[null,"Coût complet de production par pizza",null,{"$f":"SUM(D18:D19)","v":55},{"$f":"SUM(E18:E19)","v":28},19,14.5,11.8,10,8.7142857142857153,7.75,7,6.4,5.9090909090909092,5.5,5.1538461538461542,4.8571428571428577,4.5999999999999996,4.375,4.1764705882352935,4,3.8421052631578947,3.7]

{"sheet":"Exercice Promo","index":13,"n_rows":50,"n_cols":9,"rows_kept":50,"cut":false,"hidden":false,"merged":[]}
[null,"Exercice page 158"]
[null,"Corrigé page 217"]
[null,"Promotion sur le hot dog",-1]
[null,"Nombre de hot dogs vendus au lieu de pizzas",25]
[]
[null,"AVANT promotion","Pizza","Sandwich","Hot dog"]
[null,"Chiffre d'affaires",{"$f":"+'Cas Manon'!C4","v":400},{"$f":"+'Cas Manon'!D4","v":120},{"$f":"+'Cas Manon'!E4","v":90}]
[null,"Coûts variables",{"$f":"+'Cas Manon'!C5*-1","v":150},{"$f":"+'Cas Manon'!D5*-1","v":40},{"$f":"+'Cas Manon'!E5*-1","v":10}]
[null,"Quantités",{"$f":"+'Cas Manon'!C9","v":50},{"$f":"+'Cas Manon'!D9","v":40},{"$f":"+'Cas Manon'!E9","v":10}]
[null,"Prix de vente unitaire",{"$f":"+C7/C$9","v":8},{"$f":"+D7/D$9","v":3},9]
[null,"Coûts variables unitaires",{"$f":"+C8/C$9","v":3},{"$f":"+D8/D$9","v":1},1]
[]
[null,"APRES promotion","Pizza","Sandwich","Hot dog"]
[null,"Prix de vente unitaire",{"$f":"+C10","v":8},{"$f":"+D10","v":3},{"$f":"+E10+C3","v":8}]
[null,"Coûts variables unitaires",{"$f":"+C11","v":3},{"$f":"+D11","v":1},{"$f":"+E11","v":1}]
[null,"Quantités",{"$f":"+C9-C4","v":25},{"$f":"+D9","v":40},{"$f":"+E9+C4","v":35}]
[]
[null,"Tableau de Manon APRÈS promotion",{"$f":"+'Cas Manon'!C3","v":"Pizza"},{"$f":"+'Cas Manon'!D3","v":"Sandwich"},{"$f":"+'Cas Manon'!E3","v":"Hot-dog"},"Total"]
[null,"Chiffre d'affaires",{"$f":"+'Cas Manon'!C4/'Cas Manon'!C9*'Exercice Promo'!C24","v":200},{"$f":"+'Cas Manon'!D4/'Cas Manon'!D9*'Exercice Promo'!D24","v":120},{"$f":"+(('Cas Manon'!E4/'Cas Manon'!E9)+'Exercice Promo'!C3)*E24","v":280},{"$f":"SUM(C19:E19)","v":600}]
[null,"Ingrédients et cuisson",{"$f":"+'Cas Manon'!C5/'Cas Manon'!C9*'Exercice Promo'!C24","v":-75},{"$f":"+'Cas Manon'!D5/'Cas Manon'!D9*'Exercice Promo'!D24","v":-40},{"$f":"+'Cas Manon'!E5/'Cas Manon'!E9*'Exercice Promo'!E24","v":-35},{"$f":"SUM(C20:E20)","v":-150}]
[null,"Camion",{"$f":"+'Cas Manon'!C6","v":-70},{"$f":"+'Cas Manon'!D6","v":-70},{"$f":"+'Cas Manon'!E6","v":-70},{"$f":"SUM(C21:E21)","v":-210}]
[null,"Ustensiles dédiés",{"$f":"+'Cas Manon'!C7","v":-20},{"$f":"+'Cas Manon'!D7","v":0},{"$f":"+'Cas Manon'!E7","v":-10},-30]
[null,"Résultat",{"$f":"SUM(C19:C22)","v":35},{"$f":"SUM(D19:D22)","v":10},165,210]
[null,"Pour des ventes moyennes par jour de",{"$f":"+'Cas Manon'!C9-'Exercice Promo'!C4","v":25},{"$f":"+'Cas Manon'!D9","v":40},{"$f":"+'Cas Manon'!E9+'Exercice Promo'!C4","v":35}]
[]
[null,"MSCVu APRES promotion",{"$f":"C18","v":"Pizza"},"Sandwich","Hot-dog"]
[null,"Chiffre d'affaires",{"$f":"+C19","v":200},{"$f":"+D19","v":120},280]
[null,"- Ingrédients et cuisson",{"$f":"+C20","v":-75},-40,-35]
[null,"= Marge sur coût variable",{"$f":"SUM(C26:C28)","v":125},{"$f":"SUM(D26:D28)","v":80},245]
[null,"/ quantités",{"$f":"+C24","v":25},{"$f":"+D24","v":40},35]
[null,"= Marge sur coûts variables unitaire",{"$f":"C29/C30","v":5},{"$f":"D29/D30","v":2},7]
[]
[null,"Point mort APRÈS promotion",{"$f":"C26","v":"Pizza"},{"$f":"D26","v":"Sandwich"},{"$f":"E26","v":"Hot-dog"}]
[null,"Camion",{"$f":"-C21","v":70},{"$f":"-D21","v":70},70]
[null,"+ Ustensiles dédiés",20,{"$f":"-D22","v":0},10]
[null,"= Coûts fixes",{"$f":"SUM(C34:C35)","v":90},{"$f":"SUM(D34:D35)","v":70},80]
[null,"/ Marge sur coûts variables unitaire",{"$f":"C31","v":5},{"$f":"D31","v":2},7]
[null,"= Point mort",{"$f":"C36/C37","v":18},{"$f":"D36/D37","v":35},11.428571428571429]
[]
[null,"Calcul résultat par le point mort APRÈS PROMOTION",{"$f":"+C18","v":"Pizza"},{"$f":"+D18","v":"Sandwich"},"Hot-dog","Total"]
[null,"Quantités vendues",{"$f":"C30","v":25},{"$f":"D30","v":40},{"$f":"E30","v":35}]
[null,"- Point mort",{"$f":"-C38","v":-18},{"$f":"-D38","v":-35},{"$f":"-E38","v":-11.428571428571429}]
[null,"= Quantités \"en plus ou en moins\"",{"$f":"SUM(C41:C42)","v":7},{"$f":"SUM(D41:D42)","v":5},23.571428571428569]
[null,"x Marge sur coûts variables unitaires",{"$f":"C37","v":5},{"$f":"D37","v":2},{"$f":"E37","v":7}]
[null,"Résultat",{"$f":"C43*C44","v":35},{"$f":"D43*D44","v":10},165,{"$f":"SUM(C45:E45)","v":210}]
[]
[null,"Résultat par produit pour graphique",0,10,20,30,40,50,60]
[null,{"$f":"+C18","v":"Pizza"},{"$f":"+(C47-$C$38)*$C$31","v":-90},{"$f":"+(D47-$C$38)*$C$31","v":-40},10,60,110,160,210]
[null,{"$f":"+D18","v":"Sandwich"},{"$f":"+(C47-$D$38)*$D$31","v":-70},{"$f":"+(D47-$D$38)*$D$31","v":-50},-30,-10,10,30,50]
[null,{"$f":"+E18","v":"Hot-dog"},{"$f":"+(C47-$E$38)*$E$31","v":-80},{"$f":"+(D47-$E$38)*$E$31","v":-10.000000000000002},60,130,200,270,340]

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[null,"Exercice page 159"]
[null,"Corrigé page 218"]
[null,"Prix de vente unitaire",150]
[null,"Coûts variables unitaires",120]
[null,"Coûts fixes mensuels",30000]
[]
[null,"Point mort mensuel",{"$f":"+C5/(C3-C4)","v":1000}]
[]
[null,null,"Produits par mois"]
[null,null,900,1000,1200]
[null,"Résultat",{"$f":"+(C10-$C$7)*($C$3-$C$4)","v":-3000},{"$f":"+(D10-$C$7)*($C$3-$C$4)","v":0},{"$f":"+(E10-$C$7)*($C$3-$C$4)","v":6000}]

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[null,"Exercice page 159"]
[null,"Corrigé page 219"]
[null,"Prix de vente unitaire",300]
[null,"Coûts variables unitaires",50]
[null,"Coûts fixes animateurs",1000]
[null,"Coûts fixes salle",500]
[null,"Coûts fixes complémentaires",1000]
[]
[null,"Point mort mensuel",{"$f":"+(C5+C6+C7)/(C3-C4)","v":10}]
[]
[null,null,"Stagiaires par session"]
[null,null,8,10,15]
[null,"Résultat",{"$f":"+(C12-$C$9)*($C$3-$C$4)","v":-500},{"$f":"+(D12-$C$9)*($C$3-$C$4)","v":0},1250]

{"sheet":"Exercice 3 projets","index":16,"n_rows":21,"n_cols":9,"rows_kept":21,"cut":false,"hidden":false,"merged":[[8,5,8,8],[8,1,8,2],[12,1,12,2],[18,1,18,2],[2,1,2,2]]}
[null,"Exercice page 159"]
[null,"Corrigé page 219"]
[null,"Hypothèses initiales"]
[null,"Prix de vente unitaire",1000]
[null,"Coûts variables unitaires",800]
[null,"Coûts fixes annuels",20000000]
[null,"Quantités vendues annuelles",110000]
[]
[null,"A",null,null,null,"Projet"]
[null,"Campagne communication",1000000,null,null,"Origine","A","B","C"]
[null,"Augmentation volume ventes",0.05,null,"Prix de vente unitaire",{"$f":"+$C$4","v":1000},{"$f":"+$C$4","v":1000},1000,1000]
[null,null,null,null,"Coûts variables unitaires",{"$f":"-$C$5","v":-800},{"$f":"-$C$5","v":-800},{"$f":"-$C$5*(1-C17)","v":-760},{"$f":"-$C$5*(1-C21)","v":-792}]
[null,"B",null,null,"MSVCu",{"$f":"SUM(F11:F12)","v":200},{"$f":"SUM(G11:G12)","v":200},240,208]
[null,"Coût machine",500000,null,"Coûts fixes",{"$f":"+$C$6","v":20000000},{"$f":"+$C$6+C10","v":21000000},{"$f":"+$C$6+(C14*C15/C16)","v":20300000},{"$f":"+($C$6*(1-C21))+C20","v":20800000}]
[null,"Nombre machines",3,null,"Point mort",{"$f":"+F14/F13","v":100000},{"$f":"+G14/G13","v":105000},84583.333333333328,100000]
[null,"Durée amortissement",5,null,"Quantités vendues",{"$f":"+$C$7","v":110000},{"$f":"+$C$7+(C7*C11)","v":115500},{"$f":"+$C$7","v":110000},{"$f":"+$C$7","v":110000}]
[null,"Réduction coûts variables",0.05,null,"Résultat",{"$f":"+(F16-F15)*F13","v":2000000},{"$f":"+(G16-G15)*G13","v":2100000},6100000.0000000009,2080000]
[]
[null,"C"]
[null,"Process qualité",1000000]
[null,"Baisse coûts fixes et variables",0.01]

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[null,"Exercice page 160"]
[null,"Corrigé page 221"]
[null,"En k€",null,null,"Pour le calcul de la date d'atteinte du point mort"]
[null,"Chiffre d'affaires",10000,null,null,null,"Nombre jours"]
[null,"Coûts variables",7500,null,null,null,"Mois","Cumulé"]
[null,"Coûts fixes",1000,null,1,"Janvier",30,{"$f":"+G6","v":30}]
[null,"Croissance",0.1,null,2,"Février",30,{"$f":"+H6+G7","v":60}]
[null,null,null,null,3,"Mars",30,{"$f":"+H7+G8","v":90}]
[null,"En k€",null,null,4,"Avril",30,120]
[null,"Taux de marge sur coûts variables",{"$f":"+(C4-C5)/C4","v":0.25},null,5,"Mai",30,150]
[null,"Seuil de rentabilité",{"$f":"+C6/C10","v":4000},null,6,"Juin",30,180]
[null,"Résultat prévisionnel",{"$f":"((C4*(1+C7))-C11)*C10","v":1750},null,7,"Juillet",30,210]
[null,null,null,null,8,"Août",30,240]
[null,"Nombre jours atteinte point mort",{"$f":"+C11/C4*360","v":144},null,9,"Septembre",30,270]
[null,"Soit le",{"$f":"+H22&\" \"&H23","v":"24 Mai"},null,10,"Octobre",30,300]
[null,null,null,null,11,"Novembre",30,330]
[null,"Compte de résultat année N+1 (en K€)",null,null,12,"Décembre",30,360]
[null,"Chiffres d'affaires",{"$f":"+C4*(1+C7)","v":11000}]
[null,"- Coûts variables",{"$f":"-C5*(1+C7)","v":-8250},null,null,"Nombre jours",null,{"$f":"+C14","v":144}]
[null,"- Coûts fixes",{"$f":"-C6","v":-1000},null,null,"Après la fin du mois",null,{"$f":"MATCH(H19,H6:H17,1)","v":4}]
[null,"= Résultat",{"$f":"SUM(C18:C20)","v":1750},null,null,{"$f":"+\"Nombre jours fin mois \"&H20","v":"Nombre jours fin mois 4"},null,{"$f":"+H20*30","v":120}]
[null,null,null,null,null,{"$f":"+\"Nombre jours mois \"&H20+1","v":"Nombre jours mois 5"},null,{"$f":"+H19-H21","v":24}]
[null,null,null,null,null,{"$f":"+\"Nom mois \"&H20+1","v":"Nom mois 5"},null,{"$f":"+VLOOKUP(H20+1,E6:F17,2)","v":"Mai"}]

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[]
[null,"Page 163",null,null,null,null,null,"Page 167",null,null,null,null,"Page 167"]
[null,"Hypothèses",null,null,null,null,null,"Bilan fin d'année",null,null,null,null,"Compte de résultat année"]
[null,"Chiffre d'affaires",300,"K€",null,null,null,"Emplois",null,"Ressources",null,null,"Chiffre d'affaires",{"$f":"+C4","v":300}]
[null,"Taux de marge",0.4,"du chiffre d'affaires",null,null,null,"Immo",{"$f":"+C7+C8+N8","v":47},"Capital",{"$f":"+K9-K6-K7-K8","v":60.210000000000008},null,"- Achats",{"$f":"+N6-N4","v":-180}]
[null,"Frais généraux",100,"K€",null,null,null,"Stocks",{"$f":"+C12","v":60},"Résultat",{"$f":"+N12","v":12.94},null,"= Marge",{"$f":"+C4*C5","v":120}]
[null,"Local",50,"amortis sur ",10,"ans",null,"Clients",{"$f":"+N4*C13/360","v":0},"Emprunt",{"$f":"+C9*(C7+C8)*(C11-1)/C11","v":23.85},null,"- Frais généraux",{"$f":"-C6","v":-100}]
[null,"Informatique",3,"amortis sur ",3,"ans",null,"Tréso",5,"Fourn.",{"$f":"-N5*C14/360","v":15},null,"- Amortissements",{"$f":"-(C7/E7)-(C8/E8)","v":-6}]
[null,"Emprunt",0.5,"des investissements",null,null,null,"Total",{"$f":"SUM(I5:I8)","v":112},"Total",{"$f":"+I9","v":112},null,"- Frais financiers",{"$f":"-(C7+C8)*C9*C10","v":-1.06}]
[null,null,0.04,"par an",null,null,null,null,null,null,null,null,"= Résultat avant distributions",{"$f":"SUM(N6:N9)","v":12.94}]
[null,null,10,"ans",null,null,null,"Page 169",null,null,null,null,"- Distributions",0]
[null,"Stocks",60,"K€",null,null,null,"Bilan fin d'année partiellement restructuré",null,null,null,null,"= Résultat après distributions",{"$f":"SUM(N10:N11)","v":12.94}]
[null,"Clients",0,"jours",null,null,null,"Emplois",null,"Ressources"]
[null,"Fournisseurs",30,"jours",null,null,null,"Immo",{"$f":"+I5","v":47},"Capital",{"$f":"+K18-K15-K16-K17","v":7.7100000000000009}]
[null,null,null,null,null,null,null,"Stocks",{"$f":"-N5*C17/360","v":15},"Résultat",{"$f":"+K6","v":12.94}]
[null,"Restructuration du BFR",null,null,null,null,null,"Clients",{"$f":"+I7","v":0},"Emprunt",{"$f":"+K7","v":23.85}]
[null,"Stocks",30,"jours",null,null,null,"Tréso",{"$f":"+I8","v":5},"Fourn.",{"$f":"-N5*C18/360","v":22.5}]
[null,"Fournisseurs",45,"jours",null,null,null,"Total",{"$f":"SUM(I14:I17)","v":67},"Total",{"$f":"+I18","v":67}]
[]
[null,null,null,null,null,null,null,"Page 170"]
[null,null,null,null,null,null,null,"Bilan fin d'année, BFR restructuré"]
[null,null,null,null,null,null,null,"Emplois",null,"Ressources"]
[null,null,null,null,null,null,null,"Immo",{"$f":"+I14","v":47},"Capital",{"$f":"+(C7+C8)*C9","v":26.5}]
[null,null,null,null,null,null,null,"Stocks",{"$f":"+I15","v":15},"Résultat",{"$f":"+K15","v":12.94}]
[null,null,null,null,null,null,null,"Clients",{"$f":"+I27-I23-I24-I26","v":18.789999999999992},"Emprunt",{"$f":"+K16","v":23.85}]
[null,null,null,null,null,null,null,"Tréso",{"$f":"+I17","v":5},"Fourn.",{"$f":"+K17","v":22.5}]
[null,null,null,null,null,null,null,"Total",{"$f":"+K27","v":85.789999999999992},"Total",{"$f":"SUM(K23:K26)","v":85.789999999999992}]

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[]
[null,"Page 172"]
[null,"Caractéristiques de l'emprunt (saisir une durée inférieure ou égale à 30 ans, les tableaux n'étant pas prévus pour une durée plus longue)"]
[null,"Montant",27000,"€"]
[null,"Taux",0.04,"annuel"]
[null,"Durée",10,"ans"]
[]
[null,"Mensualité",{"$f":"+PMT(C5/12,C6*12,C4)","v":-273.36187304518},"Fonction VPM()"]
[]
[null,"Tableau d'amortissement"]
[null,"Rang","Capital fonction PRINCPER()","Intérêt fonction INTPER()","Total identique au résultat de VPM"]
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[null,"","",{"$f":"+IFERROR(IPMT($C$5/12,B280,$C$6*12,$C$4),\"\")","v":""},{"$f":"IF(SUM(C280:D280)=0,\"\",SUM(C280:D280))","v":""}]
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{"sheet":"Exercice business plan","index":20,"n_rows":44,"n_cols":17,"rows_kept":44,"cut":false,"hidden":false,"merged":[[19,7,19,12],[20,7,20,9],[20,10,20,12],[27,7,27,10],[28,7,28,10],[13,7,13,10],[14,3,14,5],[7,1,10,1],[7,3,7,5],[8,3,8,5],[9,3,9,5],[10,3,10,5],[11,3,11,5],[4,10,4,12],[4,7,4,9],[3,7,3,12],[11,7,11,10],[12,7,12,10],[3,14,3,16],[12,3,12,5],[5,3,5,5],[6,3,6,5],[32,7,32,12],[32,14,32,16],[20,3,20,5],[21,3,21,5],[22,3,22,5],[29,7,29,10],[15,3,15,5],[16,3,16,5],[17,3,17,5],[19,1,19,5],[3,1,3,5],[4,3,4,5],[33,7,33,9],[33,10,33,12],[40,7,40,10],[41,7,41,10],[42,7,42,10]]}
[null,"Exercice page 175"]
[null,"Corrigé pages 222 à 225"]
[null,"Page 222",null,null,null,null,null,"Page 223",null,null,null,null,null,null,"Page 223"]
[null,"Hypothèses",null,null,null,null,null,"Bilan en fin d'année",null,null,null,null,null,null,"Compte de résultat de l'année"]
[null,"Chiffre d'affaires",2400,"K€",null,null,null,"Emplois",null,null,"Ressources",null,null,null,"Chiffre d'affaires",{"$f":"+C5","v":2400},1]
[null,"Clients",60,"jours",null,null,null,"Immo",{"$f":"+C14+P9","v":80},5,"Capital",{"$f":"+L10-L9-L8-L7","v":282},18,null,"- Achats",{"$f":"+P7-P5","v":-1800},3]
[null,"Dividendes",0.1,"du résultat après impôt sociétés",null,null,null,"Stocks",{"$f":"-P6*C16/360","v":150},6,"Résultat",{"$f":"+P15","v":19},15,null,"= Marge",{"$f":"+C5*C17","v":600},2]
[null,"Emprunt",{"$f":"1/3","v":0.33333333333333331},"Investissements",null,null,null,"Clients",{"$f":"+C5*C6/360","v":400},7,"Emprunt",{"$f":"ROUND(((C14*C8)+((I7+I8-L9)*C9))*(C11-1)/C11,0)","v":219},9,null,"- Frais généraux",{"$f":"-C13","v":-550},1]
[null,null,0.5,"BFR",null,null,null,"Tréso",{"$f":"+C18*I8","v":40},16,"Fourn",{"$f":"-P6*C12/360","v":150},8,null,"- Amortissements",{"$f":"-C14/E14","v":-10},4]
[null,null,0.04,"par an",null,null,null,"Total",{"$f":"SUM(I6:I9)","v":670},17,"Total",{"$f":"+I10","v":670},17,null,"- Frais financiers",{"$f":"-((C14*C8)+((I7+I8-L9)*C9))*C10","v":-9.2000000000000011},10]
[null,null,20,"ans",null,null,null,null,null,null,null,null,null,null,"= Résultat avant impôt société",{"$f":"ROUND(SUM(P7:P10),0)","v":31},11]
[null,"Fournisseurs",30,"jours",null,null,null,"Résultat après impôt société",null,null,null,{"$f":"+P13","v":21},null,null,"- Impôt société",{"$f":"-P11*C15","v":-10.333333333333332},12]
[null,"Frais généraux",550,"K€",null,null,null,"/ Capital",null,null,null,{"$f":"+L6","v":282},null,null,"= Résultat après impôt société",{"$f":"ROUND(SUM(P11:P12),0)","v":21},13]
[null,"Investissement",90,"K€ amortis sur ",9,"ans",null,"= Rentabilité pour l'actionnaire",null,null,null,{"$f":"+L12/L13","v":7.4468085106382975E-2},null,null,"- Dividendes",{"$f":"-P13*C7","v":-2.1},14]
[null,"Taux impôts sur les sociétés",{"$f":"1/3","v":0.33333333333333331},"du résultat avant impôt",null,null,null,null,null,null,null,null,null,null,"= Résultat après distributions",{"$f":"ROUND(SUM(P13:P14),0)","v":19},15]
[null,"Stocks",30,"jours"]
[null,"Taux de marge",0.25,"du chiffre d'affaires"]
[null,"Trésorerie",0.1,"du poste Clients"]
[null,null,null,null,null,null,null,"Page 225"]
[null,"Variante",null,null,null,null,null,"Bilan en fin d'année, variante partielle"]
[null,"Stocks",15,"jours",null,null,null,"Emplois",null,null,"Ressources"]
[null,"Fournisseurs",45,"jours",null,null,null,"Immo",{"$f":"+I6","v":80},null,"Capital",{"$f":"+L26-L25-L24-L23","v":32}]
[null,"Clients",45,"jours",null,null,null,"Stocks",{"$f":"-P6*C21/360","v":75},null,"Résultat",{"$f":"+L7","v":19}]
[null,null,null,null,null,null,null,"Clients",{"$f":"+P5*C23/360","v":300},null,"Emprunt",{"$f":"+L8","v":219}]
[null,null,null,null,null,null,null,"Tréso",{"$f":"+I9","v":40},null,"Fourn",{"$f":"-P6*C22/360","v":225}]
[null,null,null,null,null,null,null,"Total",{"$f":"SUM(I22:I25)","v":495},null,"Total",{"$f":"+I26","v":495}]
[]
[null,null,null,null,null,null,null,"Résultat après impôt société",null,null,null,{"$f":"+P13","v":21}]
[null,null,null,null,null,null,null,"/ Capital",null,null,null,{"$f":"+L22","v":32}]
[null,null,null,null,null,null,null,"= Rentabilité pour l'actionnaire",null,null,null,{"$f":"+L28/L29","v":0.65625}]
[]
[null,null,null,null,null,null,null,"Page 225",null,null,null,null,null,null,"Page 225"]
[null,null,null,null,null,null,null,"Bilan en fin d'année, variante totale",null,null,null,null,null,null,"Compte de résultat de l'année, variante totale"]
[null,null,null,null,null,null,null,"Emplois",null,null,"Ressources",null,null,null,"Chiffre d'affaires",{"$f":"+C5","v":2400}]
[null,null,null,null,null,null,null,"Immo",{"$f":"+C14+P38","v":80},null,"Capital",{"$f":"+L39-L38-L37-L36","v":138},null,null,"- Achats",{"$f":"+P36-P34","v":-1800}]
[null,null,null,null,null,null,null,"Stocks",{"$f":"-P35*C21/360","v":75},null,"Résultat",{"$f":"+P44","v":22},null,null,"= Marge",{"$f":"+C5*C17","v":600}]
[null,null,null,null,null,null,null,"Clients",{"$f":"+C5*C23/360","v":300},null,"Emprunt",{"$f":"ROUND(((C14*C8)+((I23+I24-L25)*C9))*(C11-1)/C11,0)","v":100},null,null,"- Frais généraux",{"$f":"-C13","v":-550}]
[null,null,null,null,null,null,null,"Tréso",{"$f":"+C18*I37","v":30},null,"Fourn.",{"$f":"-P35*C22/360","v":225},null,null,"- Amortissements",{"$f":"-C14/E14","v":-10}]
[null,null,null,null,null,null,null,"Total",{"$f":"SUM(I35:I38)","v":485},null,"Total",{"$f":"+I39","v":485},null,null,"- Frais financiers",{"$f":"-((C14*C8)+((I23+I24-L25)*C9))*C10","v":-4.2}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"= Résultat avant impôt société",{"$f":"ROUND(SUM(P36:P39),0)","v":36}]
[null,null,null,null,null,null,null,"Résultat après impôt société",null,null,null,{"$f":"+P42","v":24},null,null,"- Impôt société",{"$f":"-P40*C15","v":-12}]
[null,null,null,null,null,null,null,"/ Capital",null,null,null,{"$f":"+L35","v":138},null,null,"= Résultat après impôt société",{"$f":"ROUND(SUM(P40:P41),0)","v":24}]
[null,null,null,null,null,null,null,"= Rentabilité pour l'actionnaire",null,null,null,{"$f":"+L41/L42","v":0.17391304347826086},null,null,"- Dividendes",{"$f":"ROUND(-P42*C7,0)","v":-2}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"= Résultat après distributions",{"$f":"SUM(P42:P43)","v":22}]

{"sheet":"Cas investissement","index":21,"n_rows":75,"n_cols":11,"rows_kept":75,"cut":false,"hidden":false,"merged":[[6,3,6,4],[2,6,2,7],[7,3,7,4],[5,1,7,1],[2,1,3,1],[2,3,2,4],[3,3,3,4],[4,3,4,4],[5,3,5,4],[52,1,52,2],[29,1,29,7],[30,1,31,1],[30,2,30,6],[30,7,31,7],[42,2,42,6],[41,1,41,6],[52,4,52,10],[16,1,16,7],[17,1,18,1],[17,2,17,6],[17,7,18,7],[10,1,11,1],[10,2,10,6],[10,7,11,7]]}
[]
[null,"Page 180",null,null,null,null,"Page 195"]
[null,"Investissement",300,"K€",null,null,"Retour sur investissement",null,{"$f":"+C49&\" ans \"&C50&\" mois\"","v":"4 ans 5 mois"}]
[null,null,5,"ans d'amortissement",null,null,"Taux interne de rentabilité",null,{"$f":"+IRR(C39:G39)","v":5.0735973340030993E-2}]
[null,"Apport",250,"K€"]
[null,"Emprunt",{"$f":"+C3-C5","v":50},"K€"]
[null,null,5,"ans"]
[null,null,2.5000000000000001E-2,"par an"]
[]
[]
[null,"En K€","Années",null,null,null,null," Total "]
[null,null,1,2,3,4,5]
[null,"Recettes d'exploitation",100,120,140,120,100,{"$f":"SUM(C13:G13)","v":580}]
[null,"Dépenses d'exploitation",80,30,30,30,30,{"$f":"SUM(C14:G14)","v":200}]
[]
[null,"Page 182"]
[null,"Compte de résultat (en K€)"]
[null,"En K€","Années",null,null,null,null," Total "]
[null,null,1,2,3,4,5]
[null,"Produits d'exploitation",{"$f":"+'Cas investissement'!C13","v":100},{"$f":"+'Cas investissement'!D13","v":120},{"$f":"+'Cas investissement'!E13","v":140},{"$f":"+'Cas investissement'!F13","v":120},{"$f":"+'Cas investissement'!G13","v":100},{"$f":"SUM(C20:G20)","v":580}]
[null,"- Charges d'exploitation",{"$f":"-'Cas investissement'!C14","v":-80},{"$f":"-'Cas investissement'!D14","v":-30},{"$f":"-'Cas investissement'!E14","v":-30},{"$f":"-'Cas investissement'!F14","v":-30},{"$f":"-'Cas investissement'!G14","v":-30},-200]
[null,"- Amortissement",{"$f":"-+'Cas investissement'!$C$3/'Cas investissement'!$C$4","v":-60},{"$f":"-+'Cas investissement'!$C$3/'Cas investissement'!$C$4","v":-60},{"$f":"-+'Cas investissement'!$C$3/'Cas investissement'!$C$4","v":-60},{"$f":"-+'Cas investissement'!$C$3/'Cas investissement'!$C$4","v":-60},{"$f":"-+'Cas investissement'!$C$3/'Cas investissement'!$C$4","v":-60},-300]
[null,"- Intérêts d'emprunt",{"$f":"IPMT('Cas investissement'!$C$8,C19,'Cas investissement'!$C$7,'Cas investissement'!$C$6)","v":-1.25},{"$f":"IPMT('Cas investissement'!$C$8,D19,'Cas investissement'!$C$7,'Cas investissement'!$C$6)","v":-1.0121914238647298},{"$f":"IPMT('Cas investissement'!$C$8,E19,'Cas investissement'!$C$7,'Cas investissement'!$C$6)","v":-0.76843763332607784},{"$f":"IPMT('Cas investissement'!$C$8,F19,'Cas investissement'!$C$7,'Cas investissement'!$C$6)","v":-0.51858999802395944},{"$f":"IPMT('Cas investissement'!$C$8,G19,'Cas investissement'!$C$7,'Cas investissement'!$C$6)","v":-0.26249617183928814},-3.8117152270540551]
[null,"- Intérêts trésorerie",{"$f":"-'Cas investissement'!$C$5*'Cas investissement'!$C$8","v":-6.25},{"$f":"-'Cas investissement'!$C$5*'Cas investissement'!$C$8","v":-6.25},{"$f":"-'Cas investissement'!$C$5*'Cas investissement'!$C$8","v":-6.25},{"$f":"-'Cas investissement'!$C$5*'Cas investissement'!$C$8","v":-6.25},{"$f":"-'Cas investissement'!$C$5*'Cas investissement'!$C$8","v":-6.25},-31.25]
[null,"= Résultat avant impôt",{"$f":"SUM(C20:C24)","v":-47.5},{"$f":"SUM(D20:D24)","v":22.737808576135269},{"$f":"SUM(E20:E24)","v":42.98156236667392},{"$f":"SUM(F20:F24)","v":23.231410001976041},{"$f":"SUM(G20:G24)","v":3.4875038281607118},44.938284772945941]
[null,"- Impôt sur les sociétés",{"$f":"-C25/3","v":15.833333333333334},{"$f":"-D25/3","v":-7.5792695253784226},{"$f":"-E25/3","v":-14.327187455557974},{"$f":"-F25/3","v":-7.7438033339920134},{"$f":"-G25/3","v":-1.1625012760535707},-14.979428257648648]
[null,"= Résultat après impôt",{"$f":"SUM(C25:C26)","v":-31.666666666666664},{"$f":"SUM(D25:D26)","v":15.158539050756847},{"$f":"SUM(E25:E26)","v":28.654374911115944},{"$f":"SUM(F25:F26)","v":15.487606667984029},{"$f":"SUM(G25:G26)","v":2.3250025521071409},29.958856515297295]
[]
[null,"Page 184"]
[null,"Tableau des flux de trésorerie (en K€)"]
[null,"En K€","Années",null,null,null,null," Total "]
[null,null,1,2,3,4,5]
[null,"Recettes d'exploitation",{"$f":"+'Cas investissement'!C13","v":100},{"$f":"+'Cas investissement'!D13","v":120},{"$f":"+'Cas investissement'!E13","v":140},{"$f":"+'Cas investissement'!F13","v":120},{"$f":"+'Cas investissement'!G13","v":100},{"$f":"SUM(C33:G33)","v":580}]
[null,"- Dépenses d'exploitation",{"$f":"-'Cas investissement'!C14","v":-80},{"$f":"-'Cas investissement'!D14","v":-30},{"$f":"-'Cas investissement'!E14","v":-30},{"$f":"-'Cas investissement'!F14","v":-30},{"$f":"-'Cas investissement'!G14","v":-30},-200]
[null,"- Apport",{"$f":"-'Cas investissement'!C5","v":-250},0,0,0,0,-250]
[null,"- Remboursement emprunt",{"$f":"PMT('Cas investissement'!$C$8,'Cas investissement'!$C$7,'Cas investissement'!$C$6)","v":-10.762343045410811},{"$f":"PMT('Cas investissement'!$C$8,'Cas investissement'!$C$7,'Cas investissement'!$C$6)","v":-10.762343045410811},{"$f":"PMT('Cas investissement'!$C$8,'Cas investissement'!$C$7,'Cas investissement'!$C$6)","v":-10.762343045410811},{"$f":"PMT('Cas investissement'!$C$8,'Cas investissement'!$C$7,'Cas investissement'!$C$6)","v":-10.762343045410811},{"$f":"PMT('Cas investissement'!$C$8,'Cas investissement'!$C$7,'Cas investissement'!$C$6)","v":-10.762343045410811},-53.811715227054052]
[null,"- Intérêts trésorerie",{"$f":"-'Cas investissement'!$C$5*'Cas investissement'!$C$8","v":-6.25},{"$f":"-'Cas investissement'!$C$5*'Cas investissement'!$C$8","v":-6.25},{"$f":"-'Cas investissement'!$C$5*'Cas investissement'!$C$8","v":-6.25},{"$f":"-'Cas investissement'!$C$5*'Cas investissement'!$C$8","v":-6.25},{"$f":"-'Cas investissement'!$C$5*'Cas investissement'!$C$8","v":-6.25},-31.25]
[null,"- Impôt sur les sociétés",0,0,-6,{"$f":"+'Cas investissement'!F26","v":-7.7438033339920134},{"$f":"+'Cas investissement'!G26","v":-1.1625012760535707},-14.906304610045582]
[null,"= Flux net de trésorerie",{"$f":"SUM(C33:C38)","v":-247.0123430454108},{"$f":"SUM(D33:D38)","v":72.987656954589184},{"$f":"SUM(E33:E38)","v":86.987656954589184},{"$f":"SUM(F33:F38)","v":65.243853620597164},{"$f":"SUM(G33:G38)","v":51.825155678535623},30.031980162900368]
[]
[null,"Page 187"]
[null,"Retour sur investissement"]
[null,null,"Années"]
[null,"En K€",1,2,3,4,5]
[null,"Recettes cumulées",{"$f":"+C33","v":100},{"$f":"+C45+D33","v":220},{"$f":"+D45+E33","v":360},480,580]
[null,"Dépenses cumulées",{"$f":"-C34-C35-C36-C37-C38","v":347.01234304541083},{"$f":"+C46-D34-D35-D36-D37-D38","v":394.02468609082166},{"$f":"+D46-E34-E35-E36-E37-E38","v":447.03702913623249},501.79317551563531,549.96801983709975]
[null,"Flux net de trésorerie cumulé",{"$f":"+C39","v":-247.0123430454108},{"$f":"+C47+D39","v":-174.0246860908216},{"$f":"+D47+E39","v":-87.03702913623242},-21.793175515635255,30.031980162900368]
[null,"Retour sur investissement",{"$f":"IF(AND(C47>0,B47<0),B44+(-B47/(-B47+C47)),0)","v":0},{"$f":"IF(AND(D47>0,C47<0),C44+(-C47/(-C47+D47)),0)","v":0},{"$f":"IF(AND(E47>0,D47<0),D44+(-D47/(-D47+E47)),0)","v":0},{"$f":"IF(AND(F47>0,E47<0),E44+(-E47/(-E47+F47)),0)","v":0},{"$f":"IF(AND(G47>0,F47<0),F44+(-F47/(-F47+G47)),0)","v":4.4205134597340212}]
[null,"Nombre d'années",{"$f":"TRUNC(SUM(C48:G48),0)","v":4}]
[null,"Nombre de mois",{"$f":"ROUND((SUM(C48:G48)-C49)*12,0)","v":5}]
[]
[null,"Page 192",null,null,"Page 190"]
[null,"VAN pour graphique TIR",null,null,"Actualisation à 10% des flux de trésorerie"]
[null,null,"VAN",null,0.1,"Année 1","Année 2","Année 3","Année 4","Année 5","Total"]
[null,0,{"$f":"+NPV(B55,$C$39:$G$39)","v":30.031980162900368},null,"Année 0",{"$f":"+F56/(1+$E$54)","v":-224.54545454545453},{"$f":"+G56/(1+$E$54)","v":60.330578512396684},{"$f":"+H56/(1+$E$54)","v":65.36438767843724},{"$f":"+I56/(1+$E$54)","v":44.395874598729584},{"$f":"+J56/(1+$E$54)","v":32.287908799076057},{"$f":"SUM(F55:J55)","v":-22.166704956814982}]
[null,0.01,{"$f":"+NPV(B56,$C$39:$G$39)","v":23.42011662761292},null,"Année 1",-247,{"$f":"+G57/(1+$E$54)","v":66.36363636363636},{"$f":"+H57/(1+$E$54)","v":71.900826446280973},{"$f":"+I57/(1+$E$54)","v":48.835462058602545},{"$f":"+J57/(1+$E$54)","v":35.516699678983663}]
[null,0.02,17.169781454687683,null,"Année 2",null,73,{"$f":"+H58/(1+$E$54)","v":79.090909090909079},{"$f":"+I58/(1+$E$54)","v":53.719008264462801},{"$f":"+J58/(1+$E$54)","v":39.068369646882033}]
[null,0.03,11.259240247756887,null,"Année 3",null,null,87,{"$f":"+I59/(1+$E$54)","v":59.090909090909086},{"$f":"+J59/(1+$E$54)","v":42.975206611570236}]
[null,0.04,5.6682534580513462,null,"Année 4",null,null,null,65,{"$f":"+J60/(1+$E$54)","v":47.272727272727266}]
[null,0.05,0.37795998154807969,null,"Année 5",null,null,null,null,52]
[null,0.06,-4.6292291286089284]
[null,7.0000000000000007E-2,-9.3697278029184741]
[null,0.08,-13.858863816969812]
[null,0.09,-18.110960151238398]
[null,0.1,-22.139409547275331]
[null,0.11,-25.956742887489384]
[null,0.12,-29.574691962649425]
[null,0.13,-33.004247135023235]
[null,0.14000000000000001,-36.255710354913759]
[null,0.15,-39.33874394355432]
[null,0.16,-42.262415515273283]
[null,0.17,-45.035239375979636]
[null,0.18,-47.66521470290585]
[null,0.19,-50.159860781729456]
[null,0.2,-52.526249551333059]

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[]
[null,"Page 189"]
[null,0.01,"Avoir de début de période","Intérêts de la période","Avoir de fin de période"]
[null,"Année 1",100000,{"$f":"+C4*$B$3","v":1000},{"$f":"+C4+D4","v":101000}]
[null,"Année 2",{"$f":"+E4","v":101000},{"$f":"+C5*$B$3","v":1010},{"$f":"+C5+D5","v":102010}]
[null,"Année 3",{"$f":"+E5","v":102010},1020.1,103030.1]
[null,"Année 4",103030.1,1030.3010000000002,104060.40100000001]
[null,"Année 5",104060.40100000001,1040.6040100000002,105101.00501000001]
[]
[null,"Page 189"]
[null,"Intérêts composés",null,null,"Actualisation"]
[null,0.01,"Avoir de début de période",null,0.01,"Avoir de début de période"]
[null,"Année 1",100000,null,"Année 1",{"$f":"+F14/(1+$E$12)","v":100000}]
[null,"Année 2",{"$f":"+C13*(1+$B$12)","v":101000},null,"Année 2",{"$f":"+F15/(1+$E$12)","v":101000}]
[null,"Année 3",{"$f":"+C14*(1+$B$12)","v":102010},null,"Année 3",{"$f":"+F16/(1+$E$12)","v":102010}]
[null,"Année 4",103030.1,null,"Année 4",{"$f":"+F17/(1+$E$12)","v":103030.1}]
[null,"Année 5",104060.40100000001,null,"Année 5",{"$f":"+C17","v":104060.40100000001}]
[]
[null,"Page 190"]
[null,0.1,"Année 1","Année 2","Année 3","Année 4","Année 5","Total"]
[null,"Année 0",{"$f":"+C22/(1+$B$20)","v":-224.54545454545453},{"$f":"+D22/(1+$B$20)","v":60.330578512396684},65.36438767843724,44.395874598729584,32.287908799076057,{"$f":"SUM(C21:G21)","v":-22.166704956814982}]
[null,"Année 1",-247,66.36363636363636,71.900826446280973,48.835462058602545,35.516699678983663]
[null,"Année 2",null,73,79.090909090909079,53.719008264462801,39.068369646882033]
[null,"Année 3",null,null,87,59.090909090909086,42.975206611570236]
[null,"Année 4",null,null,null,65,47.272727272727266]
[null,"Année 5",null,null,null,null,52]

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[null,"Exercice page 197"]
[null,"Corrigé page 226"]
[null,{"$f":"+\"Valeur actualisée à \"&B4*100&\"% des flux nets de trésorerie\"","v":"Valeur actualisée à 2,5% des flux nets de trésorerie"},null,null,null,null,null,null,null,"Pour vérification, calcul de la VAN",null,null,{"$f":"+NPV(B4,C6,D7,E8,F9,G10)","v":14.173335196760991}]
[null,2.5000000000000001E-2,1,2,3,4,5,"Total"]
[null,0,{"$f":"+C6/(1+$B$4)","v":-240.98765175162032},{"$f":"+D6/(1+$B$4)","v":69.470702633755337},80.77668700532071,59.10771125680084,45.805886052504434,{"$f":"SUM(C5:G5)","v":14.173335196761002}]
[null,1,{"$f":"+'Cas investissement'!C39","v":-247.0123430454108},71.207470199599214,82.796104180453725,60.585404038220858,46.95103320381704]
[null,2,null,{"$f":"+'Cas investissement'!D39","v":72.987656954589184},84.866006784965066,62.100039139176374,48.124809033912463]
[null,3,null,null,{"$f":"+'Cas investissement'!E39","v":86.987656954589184},63.652540117655775,49.327929259760268]
[null,4,null,null,null,{"$f":"+'Cas investissement'!F39","v":65.243853620597164},{"$f":"+G10/(1+$B$4)","v":50.561127491254268}]
[null,5,null,null,null,null,{"$f":"+'Cas investissement'!G39","v":51.825155678535623}]
[]
[null,"Retour sur investissement"]
[null,null,"Années"]
[null,"En K€",1,2,3,4,5]
[null,"Flux net de trésorerie cumulé",{"$f":"+C5","v":-240.98765175162032},{"$f":"+C15+D5","v":-171.51694911786498},{"$f":"+D15+E5","v":-90.740262112544272},-31.632550855743432,14.173335196761002]
[null,"Retour sur investissement",{"$f":"IF(AND(C15>0,B15<0),B14+(-B15/(-B15+C15)),0)","v":0},{"$f":"IF(AND(D15>0,C15<0),C14+(-C15/(-C15+D15)),0)","v":0},{"$f":"IF(AND(E15>0,D15<0),D14+(-D15/(-D15+E15)),0)","v":0},{"$f":"IF(AND(F15>0,E15<0),E14+(-E15/(-E15+F15)),0)","v":0},{"$f":"IF(AND(G15>0,F15<0),F14+(-F15/(-F15+G15)),0)","v":4.6905782985943123}]
[]
[null,"Nombre d'années",{"$f":"TRUNC(SUM(C16:G16),0)","v":4}]
[null,"Nombre de mois",{"$f":"ROUND((SUM(C16:G16)-C18)*12,0)","v":8}]
[null,"Retour sur investissement",{"$f":"+C18&\" ans \"&C19&\" mois\"","v":"4 ans 8 mois"}]

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[null,"Exercice page 197"]
[null,"Corrigé pages 227 à 228"]
[null,"Page 227",null,null,null,null,"Page 228"]
[null,"investissement",125,"K€",null,null,"Retour sur investissement",null,{"$f":"+C50&\" ans \"&C51&\" mois\"","v":"3 ans 11 mois"}]
[null,null,5,"ans d'amortissement",null,null,"Taux interne de rentabilité",null,{"$f":"+IRR(C40:G40)","v":0.14251829357748425}]
[null,"apport",125,"K€"]
[null,"emprunt",{"$f":"+C4-C6","v":0},"K€"]
[null,null,5,"ans"]
[null,null,2.5000000000000001E-2,"par an"]
[]
[]
[null,"En K€","Années",null,null,null,null," Total "]
[null,null,1,2,3,4,5]
[null,"Recettes d'exploitation",40,40,40,40,40,{"$f":"SUM(C14:G14)","v":200}]
[null,"Dépenses d'exploitation",5,0,0,0,0,{"$f":"SUM(C15:G15)","v":5}]
[]
[null,"Page 227"]
[null,"Compte de résultat (en K€)"]
[null,"En K€","Années",null,null,null,null," Total "]
[null,null,1,2,3,4,5]
[null,"Produits d'exploitation",{"$f":"+'Exercice projet réfection'!C14","v":40},{"$f":"+'Exercice projet réfection'!D14","v":40},{"$f":"+'Exercice projet réfection'!E14","v":40},{"$f":"+'Exercice projet réfection'!F14","v":40},{"$f":"+'Exercice projet réfection'!G14","v":40},{"$f":"SUM(C21:G21)","v":200}]
[null,"- Charges d'exploitation",{"$f":"-'Exercice projet réfection'!C15","v":-5},{"$f":"-'Exercice projet réfection'!D15","v":0},{"$f":"-'Exercice projet réfection'!E15","v":0},{"$f":"-'Exercice projet réfection'!F15","v":0},{"$f":"-'Exercice projet réfection'!G15","v":0},-5]
[null,"- Amortissement",{"$f":"-+'Exercice projet réfection'!$C$4/'Exercice projet réfection'!$C$5","v":-25},{"$f":"-+'Exercice projet réfection'!$C$4/'Exercice projet réfection'!$C$5","v":-25},{"$f":"-+'Exercice projet réfection'!$C$4/'Exercice projet réfection'!$C$5","v":-25},{"$f":"-+'Exercice projet réfection'!$C$4/'Exercice projet réfection'!$C$5","v":-25},{"$f":"-+'Exercice projet réfection'!$C$4/'Exercice projet réfection'!$C$5","v":-25},-125]
[null,"- Intérêts d'emprunt",{"$f":"IPMT('Exercice projet réfection'!$C$9,C20,'Exercice projet réfection'!$C$8,'Exercice projet réfection'!$C$7)","v":0},{"$f":"IPMT('Exercice projet réfection'!$C$9,D20,'Exercice projet réfection'!$C$8,'Exercice projet réfection'!$C$7)","v":0},{"$f":"IPMT('Exercice projet réfection'!$C$9,E20,'Exercice projet réfection'!$C$8,'Exercice projet réfection'!$C$7)","v":0},{"$f":"IPMT('Exercice projet réfection'!$C$9,F20,'Exercice projet réfection'!$C$8,'Exercice projet réfection'!$C$7)","v":0},{"$f":"IPMT('Exercice projet réfection'!$C$9,G20,'Exercice projet réfection'!$C$8,'Exercice projet réfection'!$C$7)","v":0},0]
[null,"- Intérêts trésorerie",{"$f":"-'Exercice projet réfection'!$C$6*'Exercice projet réfection'!$C$9","v":-3.125},{"$f":"-'Exercice projet réfection'!$C$6*'Exercice projet réfection'!$C$9","v":-3.125},{"$f":"-'Exercice projet réfection'!$C$6*'Exercice projet réfection'!$C$9","v":-3.125},{"$f":"-'Exercice projet réfection'!$C$6*'Exercice projet réfection'!$C$9","v":-3.125},{"$f":"-'Exercice projet réfection'!$C$6*'Exercice projet réfection'!$C$9","v":-3.125},-15.625]
[null,"= Résultat avant impôt",{"$f":"SUM(C21:C25)","v":6.875},{"$f":"SUM(D21:D25)","v":11.875},{"$f":"SUM(E21:E25)","v":11.875},{"$f":"SUM(F21:F25)","v":11.875},{"$f":"SUM(G21:G25)","v":11.875},54.375]
[null,"- Impôt sur les sociétés",{"$f":"-C26/3","v":-2.2916666666666665},{"$f":"-D26/3","v":-3.9583333333333335},{"$f":"-E26/3","v":-3.9583333333333335},{"$f":"-F26/3","v":-3.9583333333333335},{"$f":"-G26/3","v":-3.9583333333333335},-18.125]
[null,"= Résultat après impôt",{"$f":"SUM(C26:C27)","v":4.5833333333333339},{"$f":"SUM(D26:D27)","v":7.9166666666666661},{"$f":"SUM(E26:E27)","v":7.9166666666666661},{"$f":"SUM(F26:F27)","v":7.9166666666666661},{"$f":"SUM(G26:G27)","v":7.9166666666666661},36.249999999999993]
[]
[null,"Page 227"]
[null,"Tableau des flux de trésorerie (en K€)"]
[null,"En K€","Années",null,null,null,null," Total "]
[null,null,1,2,3,4,5]
[null,"Recettes d'exploitation",{"$f":"+'Exercice projet réfection'!C14","v":40},{"$f":"+'Exercice projet réfection'!D14","v":40},{"$f":"+'Exercice projet réfection'!E14","v":40},{"$f":"+'Exercice projet réfection'!F14","v":40},{"$f":"+'Exercice projet réfection'!G14","v":40},{"$f":"SUM(C34:G34)","v":200}]
[null,"- Dépenses d'exploitation",{"$f":"-'Exercice projet réfection'!C15","v":-5},{"$f":"-'Exercice projet réfection'!D15","v":0},{"$f":"-'Exercice projet réfection'!E15","v":0},{"$f":"-'Exercice projet réfection'!F15","v":0},{"$f":"-'Exercice projet réfection'!G15","v":0},-5]
[null,"- Apport",{"$f":"-'Exercice projet réfection'!C6","v":-125},0,0,0,0,-125]
[null,"- Remboursement emprunt",{"$f":"PMT('Exercice projet réfection'!$C$9,'Exercice projet réfection'!$C$8,'Exercice projet réfection'!$C$7)","v":0},{"$f":"PMT('Exercice projet réfection'!$C$9,'Exercice projet réfection'!$C$8,'Exercice projet réfection'!$C$7)","v":0},{"$f":"PMT('Exercice projet réfection'!$C$9,'Exercice projet réfection'!$C$8,'Exercice projet réfection'!$C$7)","v":0},{"$f":"PMT('Exercice projet réfection'!$C$9,'Exercice projet réfection'!$C$8,'Exercice projet réfection'!$C$7)","v":0},{"$f":"PMT('Exercice projet réfection'!$C$9,'Exercice projet réfection'!$C$8,'Exercice projet réfection'!$C$7)","v":0},0]
[null,"- Intérêts trésorerie",{"$f":"-'Exercice projet réfection'!$C$6*'Exercice projet réfection'!$C$9","v":-3.125},{"$f":"-'Exercice projet réfection'!$C$6*'Exercice projet réfection'!$C$9","v":-3.125},{"$f":"-'Exercice projet réfection'!$C$6*'Exercice projet réfection'!$C$9","v":-3.125},{"$f":"-'Exercice projet réfection'!$C$6*'Exercice projet réfection'!$C$9","v":-3.125},{"$f":"-'Exercice projet réfection'!$C$6*'Exercice projet réfection'!$C$9","v":-3.125},-15.625]
[null,"- Impôt sur les sociétés",{"$f":"+'Exercice projet réfection'!C27","v":-2.2916666666666665},{"$f":"+'Exercice projet réfection'!D27","v":-3.9583333333333335},{"$f":"+'Exercice projet réfection'!E27","v":-3.9583333333333335},{"$f":"+'Exercice projet réfection'!F27","v":-3.9583333333333335},{"$f":"+'Exercice projet réfection'!G27","v":-3.9583333333333335},-18.125]
[null,"= Flux net de trésorerie",{"$f":"SUM(C34:C39)","v":-95.416666666666671},{"$f":"SUM(D34:D39)","v":32.916666666666664},{"$f":"SUM(E34:E39)","v":32.916666666666664},{"$f":"SUM(F34:F39)","v":32.916666666666664},{"$f":"SUM(G34:G39)","v":32.916666666666664},36.249999999999986]
[]
[null,"Page 228"]
[null,"Retour sur investissement"]
[null,null,"Années"]
[null,null,1,2,3,4,5]
[null,"Recettes cumulées",{"$f":"+C34","v":40},{"$f":"+C46+D34","v":80},{"$f":"+D46+E34","v":120},160,200]
[null,"Dépenses cumulées",{"$f":"-C35-C36-C37-C38-C39","v":135.41666666666666},{"$f":"+C47-D35-D36-D37-D38-D39","v":142.5},{"$f":"+D47-E35-E36-E37-E38-E39","v":149.58333333333334},156.66666666666669,163.75000000000003]
[null,"Flux net de trésorerie cumulé",{"$f":"+C40","v":-95.416666666666671},{"$f":"+C48+D40","v":-62.500000000000007},{"$f":"+D48+E40","v":-29.583333333333343},3.3333333333333215,36.249999999999986]
[null,"Retour sur investissement",{"$f":"IF(AND(C48>0,B48<0),B45+(-B48/(-B48+C48)),0)","v":0},{"$f":"IF(AND(D48>0,C48<0),C45+(-C48/(-C48+D48)),0)","v":0},{"$f":"IF(AND(E48>0,D48<0),D45+(-D48/(-D48+E48)),0)","v":0},{"$f":"IF(AND(F48>0,E48<0),E45+(-E48/(-E48+F48)),0)","v":3.8987341772151902},{"$f":"IF(AND(G48>0,F48<0),F45+(-F48/(-F48+G48)),0)","v":0}]
[null,"Nombre d'années",{"$f":"TRUNC(SUM(C49:G49),0)","v":3}]
[null,"Nombre de mois",{"$f":"ROUND((SUM(C49:G49)-C50)*12,0)","v":11}]
[]
[null,"Page 228"]
[null,"VAN pour graphique TIR"]
[null,null,"VAN"]
[null,0,{"$f":"+NPV(B56,$C$40:$G$40)","v":36.249999999999986}]
[null,0.01,{"$f":"+NPV(B57,$C$40:$G$40)","v":32.696072023824811}]
[null,0.02,29.33438202421112]
[null,0.03,26.153225656156625]
[null,0.04,23.141715831847506]
[null,0.05,20.289718186042219]
[null,0.06,17.587792218267605]
[null,7.0000000000000007E-2,15.027137562558432]
[null,0.08,12.599544893326458]
[null,0.09,10.297351027223343]
[null,0.1,8.1133978263613855]
[null,0.11,6.0409945486792562]
[null,0.12,4.0738833271897201]
[null,0.13,2.2062074918574406]
[null,0.14000000000000001,0.43248247638628212]
[null,0.15,-1.2524309223420687]
[null,0.16,-2.8533511416969706]
[null,0.17,-4.374798496773022]
[null,0.18,-5.8210160408885523]
[null,0.19,-7.1959887977737047]
[null,0.2,-8.5034615054869764]

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[null,"Exercice page 201"]
[null,"Corrigé page 231"]
[null,"Bilan au 31/12/N",null,null,null,null,"Compte de résultat année N"]
[null,"Actif",null,"Passif",null,null,"Chiffre d'affaires",1000]
[null,"Immo",1025,"Capital",800,null,"- Achats",-500]
[null,"Stocks",125,"Résultats antérieurs",null,null,"- Salaires",-250]
[null,"Clients",70,"Résultat exercice",null,null,"- Amortissements",-200]
[null,"Tréso",-20,"Emprunt",150,null,"= Résultat"]
[null,"Total",null,"Fournisseurs",75]
[null,null,null,"Total"]
[]
[null,"Bilan au 31/12/N",null,null,null,null,"Compte de résultat année N"]
[null,"Actif",null,"Passif",null,null,"Chiffre d'affaires",{"$f":"+H4","v":1000}]
[null,"Immo",{"$f":"+C5","v":1025},"Capital",{"$f":"+E5","v":800},null,"- Achats",{"$f":"+H5","v":-500}]
[null,"Stocks",{"$f":"+C6","v":125},"Résultats antérieurs",{"$f":"+E19-E14-E16-E17-E18","v":125},null,"- Salaires",-250]
[null,"Clients",70,"Résultat exercice",{"$f":"+H17","v":50},null,"- Amortissements",-200]
[null,"Tréso",-20,"Emprunts",{"$f":"+E8","v":150},null,"= Résultat",{"$f":"+H13+H14+H15+H16","v":50}]
[null,"Total",{"$f":"SUM(C14:C17)","v":1200},"Fournisseurs",{"$f":"+E9","v":75}]
[null,null,null,"Total",{"$f":"+C18","v":1200}]