Le point fond d’une boutique reste une donnee qui decoule du seuil de rentabilite.

Le point fond d’une boutique reste une donnee qui decoule du seuil de rentabilite.

C’est exprime en jours et marque la date d’equilibre a partir de laquelle une boutique commence a gagner de l’argent. Soit le niveau d’activite a partir duquel l’integralite des produits couvre l’ensemble des charges.

A ce niveau d’activite, le service sera alors nul.

J’ai notion de point fond (egalement appele break-even) reste importante en activites industrielles ou les couts fixes paraissent considerables.

Seuil de rentabilite et point mort

Par seuil de rentabilite, on doit comprendre le niveau de chiffre d’affaires a partir duquel une entreprise couvre l’ensemble de ses charges et devient profitable. Ces charges paraissent de 2 ordres :

  • les charges fixes (CF), qui seront identiques peu importe le niveau d’activite (loyer, frais de personnel administratif, interets d’emprunt, etc.) ;
  • des charges variables (CV) qui fluctuent suivant le niveau d’activite tel les emplettes de marchandises, la sous-traitance, les frais de port sur achats et ventes, etc.

Pour calculer le seuil de rentabilite, on utilise generalement (technique comptable simple) la formule suivante : CA – (CV + CF) ? 0.

Cette formule revient a additionner nos charges fixes et les charges variables d’une entreprise avant de des soustraire du chiffre d’affaires. Le resultat obtenu fournit le montant qu’il va falloir degager Afin de eviter les pertes. Au-dela, les profits debutent.

Exemple : cette annee, mon entreprise de patisserie industrielle realise 1 chiffre d’affaires de 600 000 euros. Les charges fixes paraissent de 300 000 euros et les charges variables de 120 000 euros. Mon seuil de rentabilite est donc : 600 000 – ( 120 000 + 300 000) = 180 000 euros.

C’est a partir du seuil de rentabilite qu’il devient possible de determiner le point mort. Les deux notions sont complementaires :

  • le seuil de rentabilite permet de connaitre le montant important pour qu’une boutique couvres ses depenses ;
  • le point fond donne la date previsionnelle a laquelle votre seuil va etre atteint.

Point mort : calcul

Pour obtenir le point mort, il faut diviser le seuil de rentabilite par le chiffre d’affaires realise. Puis multiplier le resultat via 365 (nombre de jours d’une annee civile). Le resultat correspond a Notre periode requise Afin de franchir ce point de bascule calendaire.

Cela donne la formule suivante : (Seuil de rentabilite ? CA) ? 365 = point fond

Modi?le : mon entreprise de patisserie industrielle a un seuil de rentabilite de 180 000 euros et elle degage un chiffre d’affaires de 600 000 euros. Le point mort est donc atteint au bout de : (180.000 ? 600.000) ? 365 = 110 semaines.

Au-dela de 110 jours, l’activite du entreprise depasse le seuil a partir duquel l’activite reste rentable.

Bon a savoir : en realises, le point fond depend de quelques facteurs, dont le milieu d’activite. Les couts fixes paraissent, notamment, plus eleves dans l’industrie que dans les activites de service, ce qui rend le point fond plus long a atteindre.

Limites du systeme du point fond

S’il reste utile pour calculer la date a partir de laquelle une firme est rentable, le point mort est neanmoins reducteur, puisqu’il s’agit d’un systeme previsionnel lequel pourra etre influence par des evenements imprevus (Prenons un exemple, une flambee des matieres premieres engendrant une hausse des couts fixes).

Par ailleurs, il suppose que les couts variables progressent parallelement au chiffre d’affaires, et cela n’est pas toujours bon. Enfin, le point fond peut dependre des variables retenues par les entreprises, cela peut compliquer des comparaisons sectorielles.

Pour aller plus loin :

  • Notre comptabilite n’est pas match iamnaughty votre point fort et vous souhaitez s’adresser a 1 expert-comptable, lisez les solutions ici.
  • Quelles paraissent les demarches a accomplir pour declarer la chiffre d’affaires si vous etes micro-entrepreneur. La reponse via notre fiche fonctionnel telechargeable.
  • Lisez une zoom via la comptabilite des entreprises individuelles.

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