\nProductionCo\u00fbt totalDont charges fixes<\/td>\n | 80017\u00a08009 000<\/td>\n | 1\u00a010022\u00a04009 000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Travail \u00e0 faire<\/em><\/strong><\/p>\n D\u00e9terminer les co\u00fbts unitaires\u00a0:<\/p>\n \n- Sans imputation rationnelle des charges fixes\u00a0;<\/li>\n
- Avec imputation rationnelle des charges fixes.<\/li>\n
- Les calculs seront arrondis \u00e0 deux chiffres apr\u00e8s la virgule par exc\u00e8s.<\/li>\n
- Appr\u00e9cier le niveau de ces co\u00fbts unitaires dans le cas de l\u2019imputation rationnelle<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"
Les 9 m\u00e9thodes comptables de calcul des co\u00fbts III\/ Les m\u00e9thodes de calculs des co\u00fbts Le co\u00fbt de revient est la somme de : le co\u00fbt des mati\u00e8res et fournitures utilis\u00e9es; le co\u00fbt de la main-d’\u0153uvre directe; les frais g\u00e9n\u00e9raux Plusieurs approches peuvent \u00eatre adopt\u00e9es pour d\u00e9terminer un co\u00fbt. Par […]<\/p>\n","protected":false},"author":1,"featured_media":10736,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[18],"tags":[64],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/wikimemoires.net\/wp-content\/uploads\/2012\/03\/methodes-comptables-calculs-couts-1.jpg",276,300,false],"thumbnail":["https:\/\/wikimemoires.net\/wp-content\/uploads\/2012\/03\/methodes-comptables-calculs-couts-1-150x150.jpg",150,150,true],"medium":["https:\/\/wikimemoires.net\/wp-content\/uploads\/2012\/03\/methodes-comptables-calculs-couts-1.jpg",276,300,false],"medium_large":["https:\/\/wikimemoires.net\/wp-content\/uploads\/2012\/03\/methodes-comptables-calculs-couts-1.jpg",276,300,false],"large":["https:\/\/wikimemoires.net\/wp-content\/uploads\/2012\/03\/methodes-comptables-calculs-couts-1.jpg",276,300,false],"1536x1536":["https:\/\/wikimemoires.net\/wp-content\/uploads\/2012\/03\/methodes-comptables-calculs-couts-1.jpg",276,300,false],"2048x2048":["https:\/\/wikimemoires.net\/wp-content\/uploads\/2012\/03\/methodes-comptables-calculs-couts-1.jpg",276,300,false]},"uagb_author_info":{"display_name":"WikiMemoires","author_link":"https:\/\/wikimemoires.net\/author\/wikieradmin\/"},"uagb_comment_info":0,"uagb_excerpt":"Les 9 m\u00e9thodes comptables de calcul des co\u00fbts III\/ Les m\u00e9thodes de calculs des co\u00fbts Le co\u00fbt de revient est la somme de : le co\u00fbt des mati\u00e8res et fournitures utilis\u00e9es; le co\u00fbt de la main-d’\u0153uvre directe; les frais g\u00e9n\u00e9raux Plusieurs approches peuvent \u00eatre adopt\u00e9es pour d\u00e9terminer un co\u00fbt. Par […]","_links":{"self":[{"href":"https:\/\/wikimemoires.net\/wp-json\/wp\/v2\/posts\/10288"}],"collection":[{"href":"https:\/\/wikimemoires.net\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wikimemoires.net\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wikimemoires.net\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/wikimemoires.net\/wp-json\/wp\/v2\/comments?post=10288"}],"version-history":[{"count":0,"href":"https:\/\/wikimemoires.net\/wp-json\/wp\/v2\/posts\/10288\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/wikimemoires.net\/wp-json\/wp\/v2\/media\/10736"}],"wp:attachment":[{"href":"https:\/\/wikimemoires.net\/wp-json\/wp\/v2\/media?parent=10288"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wikimemoires.net\/wp-json\/wp\/v2\/categories?post=10288"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wikimemoires.net\/wp-json\/wp\/v2\/tags?post=10288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}} |