DONNEES achat = 2 €/unité loyer = 15000 €/an salaires = 50000 €/an PV = 2.5 €/unité ventes prev = 250000 u FORMULES CA = PV * Q CV = achat * Q MCV = CA - CV TX MCV = (CA - CV) / CA CF = loyer + salaires SdR CA = CF / TX MCV SdR Q = CF / (PV - achat) PM (jours) = (SdR CA * 360) / CA PM (Q) = (SdR Q * 360) / Q CORRIGE CA = 250000 * 2.5 CA = 625000 € CV = 250000 * 2 CV = 500000 € MCV = 625000 - 500000 MCV = 125000 € TX MCV = 125000 / 625000 TX MCV = 0.2 CF = 15000 + 50000 CF = 65000 € SdR CA = 65000 / 0.2 SdR CA = 325000 € SdR Q = 65000 / (2.5 - 2) SdR Q = 65000 / 0.5 SdR Q = 130000 u PM (jours) = 325000 * 360 / 625000 PM (jours) = 187.2 j PM (Q) = 130000 * 360 / 250000 PM (Q) = 187.2 j