seuilrentbiltegestion.py

Created by plbt47

Created on February 06, 2025

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8=x
1+x=c
**Seuil de rentabilité**

1. **Définition :**
- Chiffre d’affaires minimum 
pour être rentable.
- Si CA > SR : bénéfice.
- Si CA < SR : perte.

2. **Calcul du SR :**
- **SR en valeur** (en €) = 
Charges fixes / TMSCV.
  Étapes :
  - MSV = CA - Charges variables.
  - TMSCV (%) = (MSV / CA) ×100.
- **SR en volume** (quantité) 
= SR en valeur / Prix unitaire.

3. **Point mort :**
-Durée avant de devenir rentable :
Point mort (en jours) 
= (SR / CA) × 360.
Exemple : 249 jours 
= 8 mois et 9 jours → 09/09/N.

4. **Formules clés :**
- MSV = Marge sur Coût Variable.
- TMSCV = Taux de MSV.

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