afrngxbfrxbfrhextn.py

Created on June 22, 2025
1.49 KB
CAS PALENKO
DONNEES
ACTIF 
immo brutes = 96728
EMPLOI STABLE = 96728
stocks = 38068
creances clients = 96574
creances diverses = 525
VMP = 5753
dispos = 1765
TRESO ACTIVE = 5753+1765

PASSIF
capital = 100000
reserves = 7000
amort/prov = 9588
dettes financ = 35000
dettes fourn = 49875
dettes fiscales = 12245
dettes diverses = 1275
CBC = 17346
soldes cred banque = 7174
TRESO PASS = 17k+7k

CORRIGE :
CORRIGE
FRNG = 151588 - 96728
FRNG = 54860
BFRE = (38068+96574)
•  (49875+12245)
BFRE = 72612
BFRHE = 525 - 1275
BFRHE = -750
BFR = 72612 -750
BFR = 71862
TN = (7518) - (24520)
TN = -17002
ou TN = 54860 - 71862
TN = -17002


FORMULES
FRNG = ressources
durables - emplois stables
ressources durables =
capital + reserves +
amort/prov + dettes financ
emplois stables = immo brutes
BFRE = stocks + creances
clients - dettes expl
(dettes fourn + fiscales)
BFRHE = creances
diverses - dettes diverses
TN = FRNG - (BFRE + BFRHE)
ou TN = treso active
•  treso passive
treso active = VMP + dispos
treso passive = CBC + soldes cred banque

DEFINITIONS
FRNG =
ress durables - immo
BFRE =
actif circ expl -
passif circ expl
BFRHE =
actif circ hors expl -
passif circ hors expl
TN =
FRNG - (BFRE+BFRHE)
ou TN = treso act -
treso pass
ANALYSE FRNG
FRNG > 0 = outil
prod financé durables
FRNG < 0 = risque
ANALYSE BFR
BFR eleve si :
creances elevées
stocks elevés
dettes fournisseurs
trop faibles
ANALYSE TN
TN > 0 = excédent
TN < 0 = tensions
de treso
risque paiement
ACTIONS :
relancer clients
reduire stocks