tag:blogger.com,1999:blog-82622143609801597522024-03-25T06:09:50.737+00:00Gestion des entreprisesSupports de cours, articles et exercicesDONOUNhttp://www.blogger.com/profile/16504053154231336549noreply@blogger.comBlogger107125tag:blogger.com,1999:blog-8262214360980159752.post-14336618291118028802017-04-13T20:43:00.001+01:002017-04-13T20:43:32.454+01:00Comptabilité analytique - Corrigé du cas TDS<div dir="ltr" style="text-align: left;" trbidi="on">
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DONOUNhttp://www.blogger.com/profile/16504053154231336549noreply@blogger.com0tag:blogger.com,1999:blog-8262214360980159752.post-70550454030899611952017-04-13T20:14:00.000+01:002017-04-13T20:14:02.509+01:00Exercice corrigé de comptabilité analytique - Coûts complets - Entreprise TDS<div dir="ltr" style="text-align: left;" trbidi="on">
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<span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">L'entreprise TDS fabrique
deux produits finis le PF1 et le PF2.<o:p></o:p></span></div>
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<br /></div>
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<br /></div>
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<span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Pour le mois de
décembre N les éléments suivants vous sont communiqués :<o:p></o:p></span></div>
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<br /></div>
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<span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Les totaux (en Dh) de
charges indirectes incorporables, à l'issue de la répartition primaire se
répartissent ainsi :<o:p></o:p></span></div>
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<br /></div>
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<u><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Centres auxiliaires<o:p></o:p></span></u></div>
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<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 35.7pt; mso-add-space: auto; mso-list: l6 level1 lfo2; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Entretien : 10
000<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 35.7pt; mso-add-space: auto; mso-list: l6 level1 lfo2; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Gestion
du personnel : 18 800<o:p></o:p></span></div>
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<u><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Centres principaux<o:p></o:p></span></u></div>
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<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 35.7pt; mso-add-space: auto; mso-list: l5 level1 lfo3; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Approvisionnement : 20 000 <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 35.7pt; mso-add-space: auto; mso-list: l5 level1 lfo3; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Atelier
1 : 40 000<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 35.7pt; mso-add-space: auto; mso-list: l5 level1 lfo3; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Atelier
2 : 50 000<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 35.7pt; mso-add-space: auto; mso-list: l5 level1 lfo3; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Distribution : 25 000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Dans
ce total de 163 800 Dh figurent 5 000 Dh de rémunération des capitaux propres
et 4 000 Dh de charges exceptionnelles en ont été exclues.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<u><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">La répartition
secondaire s'effectue à partir des clefs suivantes<o:p></o:p></span></u></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Entretien
verse 10% à Gestion du personnel, 20% à Approvisionnement, 30% à Atelier 1, 30%
à Atelier 2 et 10% à Distribution.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Gestion
du personnel verse 10% à Entretien, 50% à Approvisionnement, 10% à Atelier 1, 10%
à Atelier 2 et 20% à Distribution.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<u><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Les unités d'œuvre
sont<o:p></o:p></span></u></div>
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<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 35.7pt; mso-add-space: auto; mso-list: l12 level1 lfo4; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Le
kg de matière achetée pour Approvisionnement.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 35.7pt; mso-add-space: auto; mso-list: l12 level1 lfo4; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">L’heure
de main d'œuvre directe pour l'atelier 1.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 35.7pt; mso-add-space: auto; mso-list: l12 level1 lfo4; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">L’heure
machine pour l'atelier 2.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 35.7pt; mso-add-space: auto; mso-list: l12 level1 lfo4; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">100
Dh de chiffre d'affaires pour Distribution.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<u><span style="font-family: "Franklin Gothic Demi Cond",sans-serif; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">1<sup>er</sup> </span></u><u><span style="font-family: "Franklin Gothic Demi Cond",sans-serif; font-size: 10.0pt;">TRAVAIL À FAIRE<o:p></o:p></span></u></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 35.7pt; mso-add-space: auto; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Franklin Gothic Medium Cond"; mso-fareast-font-family: "Franklin Gothic Medium Cond";">1.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Présenter
le tableau de répartition et calculer le coût des unités d'œuvre à partir des
informations fournies en annexe.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-list: l9 level1 lfo6; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Le
processus de fabrication et de calcul des coûts analytiques est établi comme
suit :<o:p></o:p></span></div>
<div class="MsoNormal" style="text-indent: 35.4pt;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 2.0cm; mso-add-space: auto; mso-list: l7 level1 lfo13; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">><span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">On
mélange la matière A et la matière B dans l'atelier 1. Lors de ce mélange 10%
du poids total d'entrée est perdu (ce déchet n'entraîne pas de coûts), on
obtient alors une substance appelée Produit Intermédiaire (PI) qui est stockée.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 2.0cm; mso-add-space: auto; mso-list: l7 level1 lfo13; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">><span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">On
utilise PI dans la fabrication du produit fini PF1 dans l'atelier 2, lors de ce
travail, un sous-produit SP apparaît, il est vendu en totalité après
traitement, et l'on applique une marge de 20% du chiffre d'affaires.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 2.0cm; mso-add-space: auto; mso-list: l7 level1 lfo13; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">><span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">On
utilise également PI dans la fabrication du produit fini PF2 dans l'atelier 3,
lequel n'a pas de charges indirectes mais des encours de production.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l9 level1 lfo6; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Les
comptes de stocks sont évalués au CMUP pour les matières et le produit
intermédiaire, au PEPS pour les produits finis.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-list: l9 level1 lfo6; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Les
frais du centre Distribution sont répartis entre PF1 et PF2. <o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<u><span style="font-family: "Franklin Gothic Demi Cond",sans-serif; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">2<sup>ème</sup>
TRAVAIL À FAIRE<o:p></o:p></span></u></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 35.7pt; mso-add-space: auto; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Franklin Gothic Medium Cond"; mso-fareast-font-family: "Franklin Gothic Medium Cond";">2.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">A
l'aide du travail précèdent et de l'annexe, calculer les coûts d'achat des
matières, les coûts de production du produit intermédiaire, des PF1 et des PF2,
les coûts de revient et les résultats de la période sur PF1 et PF2.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 35.7pt; mso-add-space: auto; mso-list: l3 level1 lfo5; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Franklin Gothic Medium Cond"; mso-fareast-font-family: "Franklin Gothic Medium Cond";">3.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Calculer
ensuite le résultat analytique global pour la période et présenter la
concordance avec le résultat de la comptabilité générale en établissant le
compte de produits et charges (CPC).<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<u><span style="font-family: "Franklin Gothic Demi Cond",sans-serif; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Annexe<o:p></o:p></span></u></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<u><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Stocks Initiaux<o:p></o:p></span></u></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 35.7pt; mso-add-space: auto; mso-list: l9 level1 lfo6; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">1
800 kg de A pour 11 600 Dh<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 35.7pt; mso-add-space: auto; mso-list: l9 level1 lfo6; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">2
000 kg de B pour 24 000 Dh<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 35.7pt; mso-add-space: auto; mso-list: l9 level1 lfo6; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">1
000 kg de PI pour 28 200 Dh<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 35.7pt; mso-add-space: auto; mso-list: l9 level1 lfo6; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">47
unités de PF1 à 200 Dh la pièce et 50 unités de PF2 à 90 Dh la pièce<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 35.7pt; mso-add-space: auto; mso-list: l9 level1 lfo6; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Encours
atelier 3 pour 15 000 Dh<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<u><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Stocks finals réels<o:p></o:p></span></u></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 35.7pt; mso-add-space: auto; mso-list: l2 level1 lfo7; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">5
000 kg de A <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 35.7pt; mso-add-space: auto; mso-list: l2 level1 lfo7; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">4
500 kg de B<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 35.7pt; mso-add-space: auto; mso-list: l2 level1 lfo7; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">2
000 kg de PI<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 35.7pt; mso-add-space: auto; mso-list: l2 level1 lfo7; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">300
unités de PF1 et 700 unités de PF2 <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 35.7pt; mso-add-space: auto; mso-list: l2 level1 lfo7; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Encours
atelier 3 pour 25 000 Dh<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<u><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Achats de la période<o:p></o:p></span></u></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 35.7pt; mso-add-space: auto; mso-list: l10 level1 lfo8; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">8
200 kg de A à 10 Dh /kg <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 35.7pt; mso-add-space: auto; mso-list: l10 level1 lfo8; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">8
000 kg de B à 15 Dh/kg<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<u><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> </span></u><u><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Consommation de la
période</span></u></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 35.7pt; mso-add-space: auto; mso-list: l11 level1 lfo9; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Atelier
1 : 5 000 kg de A, et 5 000 kg de B<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 35.7pt; mso-add-space: auto; mso-list: l11 level1 lfo9; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Atelier
2 : 4 000 kg de PI pour PF1<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 35.7pt; mso-add-space: auto; mso-list: l11 level1 lfo9; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Atelier
3 : 4 000 kg de PI pour PF2<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<u><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Main d'œuvre directe<o:p></o:p></span></u></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 35.7pt; mso-add-space: auto; mso-list: l1 level1 lfo10; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Atelier
1 : 4 560 heures à 20 Dh<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 35.7pt; mso-add-space: auto; mso-list: l1 level1 lfo10; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Atelier
2 : 1 000 heures à 25 Dh <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 35.7pt; mso-add-space: auto; mso-list: l1 level1 lfo10; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Atelier
3 : 500 heures à 30 Dh<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<u><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Heures machines<o:p></o:p></span></u></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 35.7pt; mso-add-space: auto; mso-list: l4 level1 lfo11; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Atelier
2 : 556 heures<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<u><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Traitement du
sous-produit SP</span></u><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"> <o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="mso-list: l4 level1 lfo11; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">6 000 Dh<u><o:p></o:p></u></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<u><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Production de la
période<o:p></o:p></span></u></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 35.7pt; mso-add-space: auto; mso-list: l4 level1 lfo11; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">1
000 unités de PF1 <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 35.7pt; mso-add-space: auto; mso-list: l4 level1 lfo11; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">1
250 unités de PF2<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<u><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Ventes de la période<o:p></o:p></span></u></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 35.7pt; mso-add-space: auto; mso-list: l0 level1 lfo12; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Le
sous-produit est intégralement vendu pour un chiffre d'affaires de 22 000 Dh<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 35.7pt; mso-add-space: auto; mso-list: l0 level1 lfo12; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">747
unités de PF1 pour un chiffre d'affaires de 180 000 Dh<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 35.7pt; mso-add-space: auto; mso-list: l0 level1 lfo12; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Franklin Gothic Medium Cond",sans-serif; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">600
unités de PF2 pour un chiffre d'affaires de 122 000 Dh<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</div>
DONOUNhttp://www.blogger.com/profile/16504053154231336549noreply@blogger.com0tag:blogger.com,1999:blog-8262214360980159752.post-75864709326725878682011-09-03T15:20:00.001+00:002011-09-03T15:22:45.959+00:00Cycle de vie du produit et ses implications stratégiques<div dir="ltr" style="text-align: left;" trbidi="on"><span style="font-family: Symbol; font-size: 14pt; font-weight: normal;"><span style="font-family: "Trebuchet MS",sans-serif; font-size: large;"><b style="color: #990000;"><span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"></span></b></span></span><span style="font-family: "Arial Black","sans-serif"; font-size: 14pt; font-weight: normal;"><span style="font-family: "Trebuchet MS",sans-serif; font-size: large;"><b style="color: #990000;">Cycle de vie du produit et ses implications stratégiques</b></span></span><br />
<span style="font-family: "Arial Black","sans-serif"; font-size: 14pt; font-weight: normal;"><span style="font-family: "Trebuchet MS",sans-serif; font-size: large;"><b style="color: #990000;"> </b></span></span> <br />
<br />
<br />
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<div align="center"><table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; width: 654px;"><tbody>
<tr style="height: 37.15pt; mso-height-rule: exactly; mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background: white; border: solid windowtext 1.5pt; height: 37.15pt; mso-diagonal-down: 1.5pt solid windowtext; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 93.35pt;" width="124"><div align="center" class="MsoNormal" style="background: white; text-align: center;"><b><i><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 7pt; letter-spacing: -0.1pt;"> Phases du cycle</span></i></b><b><i><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 8pt; letter-spacing: -0.1pt;"> </span></i></b><b><i><span style="color: white; font-family: "Calibri","sans-serif"; font-size: 8pt; letter-spacing: -0.1pt;">e </span></i></b><b><i><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 8pt; letter-spacing: -0.1pt;"> </span></i></b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;"></span></i></div><div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-right: 3.85pt; mso-line-height-rule: exactly;"><b><i><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 7pt;">Éléments de stratégie</span></i></b><i><span style="font-family: "Calibri","sans-serif"; font-size: 7pt;"></span></i></div></td> <td style="background: white; border-left: none; border: solid windowtext 1.5pt; height: 37.15pt; mso-border-left-alt: solid windowtext 1.5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 99.2pt;" width="132"><div align="center" class="MsoNormal" style="background: white; text-align: center;"><span style="color: black; font-family: "Arial Black","sans-serif"; font-size: 8pt; letter-spacing: -0.15pt;">Lancement (introduction)</span><span style="font-family: "Arial Black","sans-serif"; font-size: 8pt;"></span></div></td> <td style="background: white; border-left: none; border: solid windowtext 1.5pt; height: 37.15pt; mso-border-left-alt: solid windowtext 1.5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 99.2pt;" width="132"><div align="center" class="MsoNormal" style="background: white; text-align: center;"><span style="color: black; font-family: "Arial Black","sans-serif"; font-size: 8pt;">Croissance</span><span style="font-family: "Arial Black","sans-serif"; font-size: 8pt;"></span></div></td> <td style="background: white; border-left: none; border: solid windowtext 1.5pt; height: 37.15pt; mso-border-left-alt: solid windowtext 1.5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 99.2pt;" width="132"><div align="center" class="MsoNormal" style="background: white; text-align: center;"><span style="color: black; font-family: "Arial Black","sans-serif"; font-size: 8pt;">Maturité</span><span style="font-family: "Arial Black","sans-serif"; font-size: 8pt;"></span></div></td> <td style="background: white; border-left: none; border: solid windowtext 1.5pt; height: 37.15pt; mso-border-left-alt: solid windowtext 1.5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 99.2pt;" width="132"><div align="center" class="MsoNormal" style="background: white; text-align: center;"><span style="color: black; font-family: "Arial Black","sans-serif"; font-size: 8pt;">Déclin</span><span style="font-family: "Arial Black","sans-serif"; font-size: 8pt;"></span></div></td> </tr>
<tr style="height: 63.3pt; mso-height-rule: exactly; mso-yfti-irow: 1;"> <td style="background: white; border-top: none; border: solid windowtext 1.5pt; height: 63.3pt; mso-border-top-alt: solid windowtext 1.5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 93.35pt;" width="124"><div align="center" class="MsoNormal" style="background: white; line-height: 14.4pt; margin-right: 11.75pt; mso-line-height-rule: exactly; text-align: center;"><span style="color: black; font-family: "Arial Black","sans-serif"; font-size: 8pt;">Stratégie <span style="letter-spacing: -0.15pt;">d’ensemble</span></span><span style="font-family: "Arial Black","sans-serif"; font-size: 8pt;"></span></div></td> <td style="background: white; border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 63.3pt; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 99.2pt;" width="132"><div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-right: 2.15pt; mso-line-height-rule: exactly; text-indent: .25pt;"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 8pt; letter-spacing: -0.1pt;">Créer le marché, </span><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 8pt;">persuader les <span style="letter-spacing: -0.1pt;">clients adopteurs </span>d’essayer le produit</span><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;"></span></div></td> <td style="background: white; border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 63.3pt; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 99.2pt;" width="132"><div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-right: 2.4pt; mso-line-height-rule: exactly;"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 8pt;">Pénétrer le marché, persuader les <span style="letter-spacing: -0.1pt;">clients à préférer </span>la marque</span><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;"></span></div></td> <td style="background: white; border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 63.3pt; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 99.2pt;" width="132"><div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-right: 14.9pt; mso-line-height-rule: exactly;"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 8pt;">Défendre la position, surveiller les <span style="letter-spacing: -0.1pt;">incursions des </span>concurrents</span><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;"></span></div></td> <td style="background: white; border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 63.3pt; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 99.2pt;" width="132"><div class="MsoNormal" style="background: white; line-height: 14.15pt; mso-line-height-rule: exactly; text-indent: -.5pt;"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 8pt; letter-spacing: -0.2pt;">Préparer le retrait, </span><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 8pt; letter-spacing: -0.05pt;">rentabiliser au </span><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 8pt;">maximum</span><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;"></span></div></td> </tr>
<tr style="height: 53.3pt; mso-height-rule: exactly; mso-yfti-irow: 2;"> <td style="background: white; border-top: none; border: solid windowtext 1.5pt; height: 53.3pt; mso-border-top-alt: solid windowtext 1.5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 93.35pt;" width="124"><div align="center" class="MsoNormal" style="background: white; text-align: center;"><span style="color: black; font-family: "Arial Black","sans-serif"; font-size: 8pt; letter-spacing: -0.1pt;">Politique de prix</span><span style="font-family: "Arial Black","sans-serif"; font-size: 8pt;"></span></div></td> <td style="background: white; border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 53.3pt; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 99.2pt;" width="132"><div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-right: 1.7pt; mso-line-height-rule: exactly;"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 8pt; letter-spacing: -0.05pt;">Prix élevés, pour amortir les coûts </span><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 8pt;">de lancement</span><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;"></span></div></td> <td style="background: white; border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 53.3pt; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 99.2pt;" width="132"><div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-right: 3.35pt; mso-line-height-rule: exactly;"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 8pt; letter-spacing: -0.05pt;">Prix élevés, pour </span><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 8pt;">tirer parti de la <span style="letter-spacing: -0.05pt;">forte demande</span></span><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;"></span></div></td> <td style="background: white; border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 53.3pt; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 99.2pt;" width="132"><div class="MsoNormal" style="background: white; line-height: 14.15pt; margin-right: 11.5pt; mso-line-height-rule: exactly; text-indent: .25pt;"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 8pt;">Ce que la concurrence <span style="letter-spacing: -0.1pt;">autorise, éviter </span>les guerres de prix</span><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;"></span></div></td> <td style="background: white; border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 53.3pt; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 99.2pt;" width="132"><div class="MsoNormal" style="background: white; line-height: 14.4pt; mso-line-height-rule: exactly;"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 8pt;">Prix</span><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;"> <span style="color: black; letter-spacing: -0.2pt;">suffisamment bas </span><span style="color: black;">pour permettre la <span style="letter-spacing: -0.1pt;">liquidation rapide</span></span></span></div></td> </tr>
<tr style="height: 64.55pt; mso-height-rule: exactly; mso-yfti-irow: 3;"> <td style="background: white; border-top: none; border: solid windowtext 1.5pt; height: 64.55pt; mso-border-top-alt: solid windowtext 1.5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 93.35pt;" width="124"><div align="center" class="MsoNormal" style="background: white; text-align: center;"><span style="color: black; font-family: "Arial Black","sans-serif"; font-size: 8pt; letter-spacing: -0.15pt;">Distribution</span><span style="font-family: "Arial Black","sans-serif"; font-size: 8pt;"></span></div></td> <td style="background: white; border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 64.55pt; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 99.2pt;" width="132"><div class="MsoNormal" style="background: white; line-height: 14.4pt; mso-line-height-rule: exactly; text-indent: .7pt;"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 8pt;">Sélective, construite de <span style="letter-spacing: -0.1pt;">façon progressive</span></span><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;"></span></div></td> <td style="background: white; border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 64.55pt; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 99.2pt;" width="132"><div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-right: .25pt; mso-line-height-rule: exactly;"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 8pt; letter-spacing: -0.05pt;">Intensive peu de remise puisque les vendeurs sont </span><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 8pt;">désireux de</span><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;"></span></div><div class="MsoNormal" style="background: white; line-height: 14.4pt; mso-line-height-rule: exactly;"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 8pt; letter-spacing: -0.05pt;">s’approvisionner</span><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;"></span></div></td> <td style="background: white; border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 64.55pt; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 99.2pt;" width="132"><div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-right: 11.3pt; mso-line-height-rule: exactly; text-indent: .25pt;"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 8pt;">Intensive <span style="letter-spacing: -0.05pt;">fortes facilités </span>commerciales <span style="letter-spacing: -0.15pt;">pour conserver </span><span style="letter-spacing: -0.05pt;">les espaces de </span>vente</span><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;"></span></div></td> <td style="background: white; border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 64.55pt; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 99.2pt;" width="132"><div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-right: 9.85pt; mso-line-height-rule: exactly; text-indent: .5pt;"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 8pt;">Sélective élimination <span style="letter-spacing: -0.1pt;">progressive des </span>affaires non rentables</span><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;"></span></div></td> </tr>
<tr style="height: 76.95pt; mso-height-rule: exactly; mso-yfti-irow: 4;"> <td style="background: white; border-top: none; border: solid windowtext 1.5pt; height: 76.95pt; mso-border-top-alt: solid windowtext 1.5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 93.35pt;" width="124"><div align="center" class="MsoNormal" style="background: white; line-height: 14.4pt; margin-right: 11.3pt; mso-line-height-rule: exactly; text-align: center;"><span style="color: black; font-family: "Arial Black","sans-serif"; font-size: 8pt;">Stratégie <span style="letter-spacing: -0.15pt;">publicitaire</span></span><span style="font-family: "Arial Black","sans-serif"; font-size: 8pt;"></span></div></td> <td style="background: white; border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 76.95pt; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 99.2pt;" width="132"><div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-right: 22.3pt; mso-line-height-rule: exactly; text-indent: .25pt;"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 8pt;">Centrée sur les besoins des premiers adopteurs</span><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;"></span></div></td> <td style="background: white; border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 76.95pt; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 99.2pt;" width="132"><div class="MsoNormal" style="background: white; line-height: 14.4pt; mso-line-height-rule: exactly;"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 8pt; letter-spacing: -0.1pt;">Rendre le marché </span><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 8pt;">conscient des <span style="letter-spacing: -0.05pt;">avantages de la </span>marque</span><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;"></span></div></td> <td style="background: white; border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 76.95pt; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 99.2pt;" width="132"><div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-right: 2.9pt; mso-line-height-rule: exactly;"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 8pt;">Utiliser la <span style="letter-spacing: -0.15pt;">publicité comme </span>un moyen de <span style="letter-spacing: -0.05pt;">différenciation </span>par rapport aux marques similaires</span><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;"></span></div></td> <td style="background: white; border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 76.95pt; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 99.2pt;" width="132"><div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-right: 7.7pt; mso-line-height-rule: exactly; text-indent: -.5pt;"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 8pt; letter-spacing: -0.05pt;">Mettre l ‘accent sur les prix bas </span><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 8pt; letter-spacing: -0.1pt;">pour réduire les </span><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 8pt;">stocks</span><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;"></span></div></td> </tr>
<tr style="height: 81.2pt; mso-height-rule: exactly; mso-yfti-irow: 5; mso-yfti-lastrow: yes;"> <td style="background: white; border-top: none; border: solid windowtext 1.5pt; height: 81.2pt; mso-border-top-alt: solid windowtext 1.5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 93.35pt;" width="124"><div align="center" class="MsoNormal" style="background: white; line-height: 14.15pt; mso-line-height-rule: exactly; text-align: center;"><span style="color: black; font-family: "Arial Black","sans-serif"; font-size: 8pt; letter-spacing: -0.15pt;">Frais de vente</span><span style="font-family: "Arial Black","sans-serif"; font-size: 8pt;"> <span style="color: black; letter-spacing: -0.15pt;">et dépenses de</span> <span style="color: black;">promotion</span></span></div></td> <td style="background: white; border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 81.2pt; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 99.2pt;" width="132"><div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-right: 1.45pt; mso-line-height-rule: exactly;"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 8pt;">Élevés, attirer <span style="letter-spacing: -0.1pt;">les cibles par des </span><span style="letter-spacing: -0.05pt;">échantillons et </span><span style="letter-spacing: -0.1pt;">autres incitations </span>à essayer la marque</span><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;"></span></div></td> <td style="background: white; border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 81.2pt; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 99.2pt;" width="132"><div class="MsoNormal" style="background: white; line-height: 14.4pt; mso-line-height-rule: exactly;"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 8pt;">Modérés, pour créer la préférence pour la marque (la <span style="letter-spacing: -0.15pt;">publicité convient </span><span style="letter-spacing: -0.05pt;">mieux pour ce </span>résultat)</span><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;"></span></div></td> <td style="background: white; border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 81.2pt; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 99.2pt;" width="132"><div class="MsoNormal" style="background: white; line-height: 14.4pt; mso-line-height-rule: exactly;"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 8pt;">Élevés, pour encourager le changement de marque et transformer <span style="letter-spacing: -0.15pt;">certains acheteurs </span>en utilisateurs fidèles</span><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;"></span></div></td> <td style="background: white; border-bottom: solid windowtext 1.5pt; border-left: none; border-right: solid windowtext 1.5pt; border-top: none; height: 81.2pt; mso-border-left-alt: solid windowtext 1.5pt; mso-border-top-alt: solid windowtext 1.5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 99.2pt;" width="132"><div class="MsoNormal" style="background: white;"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 8pt;">Minimaux</span><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;"></span></div></td> </tr>
</tbody></table></div><br />
</div>DONOUNhttp://www.blogger.com/profile/16504053154231336549noreply@blogger.com1tag:blogger.com,1999:blog-8262214360980159752.post-26486908181785625302011-09-01T13:34:00.000+00:002011-09-01T13:34:06.975+00:00Arrhes, avances et acomptes : quelles différences ?<div dir="ltr" style="text-align: left;" trbidi="on"><h3> <span style="color: #990000; font-family: "Trebuchet MS",sans-serif; font-size: large;"><span>Arrhes, avances et acomptes : quelles différences ?</span></span></h3><h3><span style="color: #990000; font-family: "Trebuchet MS",sans-serif; font-size: large;"><span> </span></span> </h3><br />
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<div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiOWQOh5UzA2E7N1KHGjPkjQdMjOZ5dvqbS7OVAuN25HPzQzSj1tUn5iYZGDoZ8SovtoKPi-OeLCs6S207xoLys3bpK1TkrUOGpXtBe_1nP-5EuSX6znKrp3PRimGKuuJf4SHaWZ0pCM5U/s1600/image.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiOWQOh5UzA2E7N1KHGjPkjQdMjOZ5dvqbS7OVAuN25HPzQzSj1tUn5iYZGDoZ8SovtoKPi-OeLCs6S207xoLys3bpK1TkrUOGpXtBe_1nP-5EuSX6znKrp3PRimGKuuJf4SHaWZ0pCM5U/s1600/image.jpg" /></a></div><br />
<b><i style="color: red;"> </i></b><br />
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<b><i style="color: red;">Les arrhes</i> ne lient ni le vendeur, ni l'acheteur. Chacun reste libre de revenir sur son engagement et peut renoncer à la transaction :</b> <br />
<ul class="simple"><li>si la vente ne se réalise pas à l'initiative du client, ce dernier perd les arrhes versées qui restent acquises au vendeur et ne sont pas soumises à la TVA ;</li>
<li>si c'est à l'initiative du vendeur, ce dernier doit restituer à l'acheteur le double de la somme reçue.</li>
</ul><b><i style="color: red;">L'avance</i> est également versée avant l'exécution de la commande. Mais à l'inverse des arrhes, elle vaut contrat de vente et constate un engagement ferme et définitif. Elle oblige ainsi :</b> <ul class="simple"><li>le client à acheter. Ce dernier ne peut pas renoncer à la vente même en abandonnant la somme déjà versée. Si le client se désiste, le vendeur a le droit de réclamer des dommages et intérêts ;</li>
<li>le vendeur à réaliser la vente (ou la prestation). À défaut, il devra intégralement rembourser l'avance et acquitter des dommages et intérêts.</li>
</ul><b><i style="color: red;">L'acompte</i> s'analyse aussi comme un premier versement sur le prix d'une vente ferme et définitive. </b> <ul class="simple"><li>Il entraîne ainsi, pour le vendeur et l'acheteur, les mêmes obligations que l'avance et est soumis à la TVA.</li>
<li>Mais il n'est en principe versé que si une partie de la prestation ou de la vente a déjà été réalisée. </li>
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DONOUNhttp://www.blogger.com/profile/16504053154231336549noreply@blogger.com0tag:blogger.com,1999:blog-8262214360980159752.post-41262958805748782062011-08-29T23:46:00.001+00:002011-08-29T23:49:39.683+00:00Indemnité pour perte d'emploi : Le projet de loi est sur la bonne voie<div dir="ltr" style="text-align: left;" trbidi="on"><br />
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<tr style="color: #990000; font-family: "Trebuchet MS",sans-serif;"><td><span id="title" style="font-size: 24px; font-weight: bold; line-height: 36px;">Indemnité pour perte d'emploi : Le projet de loi est sur la bonne voie</span></td><td></td><td></td> </tr>
<tr> <td><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgSj9WYJAyFd_obpn_D3RFcuN2jeKEEq3tpixmTJivqcFpy4Festo6xQi4MLyn3O-EAhkcgyhOmqLFRZgIbWTC104kFNdPR7kNK0KbKCk2A6VkZ1mmYbQlpXoho1-tWk2wFGL20lEE3yzY/s1600/Nouvelle+image.bmp" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgSj9WYJAyFd_obpn_D3RFcuN2jeKEEq3tpixmTJivqcFpy4Festo6xQi4MLyn3O-EAhkcgyhOmqLFRZgIbWTC104kFNdPR7kNK0KbKCk2A6VkZ1mmYbQlpXoho1-tWk2wFGL20lEE3yzY/s1600/Nouvelle+image.bmp" /></a></div><br />
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<div style="text-align: justify;"><span id="groupPanel9"><span id="content" style="color: black; direction: ltr; font-family: 'Times New Roman','Times',serif; font-size: 18px; line-height: 28px; text-align: justify;">Le conseil d'administration de la CNSS a décidé d'activer le processus d'élaboration du projet de loi sur l'indemnité pour perte d'emploi. Une réunion extraordinaire de la commission de gestion et d'études se tiendra ce lundi 29 août.</span></span><br />
<span id="groupPanel9"><span id="content" style="color: black; direction: ltr; font-family: 'Times New Roman','Times',serif; font-size: 18px; line-height: 28px; text-align: justify;">Le projet de loi sur l'indemnité pour perte d'emploi avance. Lors de sa troisième réunion ordinaire du mois d'août (10,17, 24) à Casablanca, le conseil d'administration de la Caisse nationale de sécurité sociale (CNSS) a décidé d'activer le processus d'élaboration de ce projet qui tarde à voir le jour. Le conseil d'administration a ainsi appelé à la tenue d'une réunion extraordinaire de la commission de gestion et d'études ce lundi 29 août pour examiner les questions financières en suspend pour la mise en œuvre de ce projet. La durée de l'indemnité étant fixée à 6 mois. Elle serait équivalente à 70% du salaire de référence des trois derniers mois sans dépasser 100% du Smig. Pour prétendre à cette indemnité, le salarié doit justifier de 780 jours de cotisations dont 216 durant la dernière année avant la perte de l'emploi. Rappelons que l'Etat participera au démarrage du dispositif avec un fonds d'amorçage de 250 MDH. Un montant qui, selon les professionnels, qui ne suffira pas pour une année de fonctionnement du dispositif. Le conseil d'administration de la CNSS, sous la présidence du ministre de l'emploi et de la formation professionnelle, Jamal Rhmani, a examiné plusieurs points notamment la réorganisation du conseil, la hausse du salaire minimum, la pension de vieillesse et la couverture sociale au secteur de la pêche côtière. Les membres du conseil d'administration ont voté à l'unanimité la réorganisation de l'organigramme du conseil, avec la nomination de Mohamed Horani en tant que représentant du patronat et de Mohamed Alaoui en tant que représentant des salariés. Il a été procédé à la nomination des membres de la commission de gestion et d'études.Dans le cadre du dialogue social liant le gouvernement aux centrales syndicales et la Confédération générale des entreprises du Maroc ( CGEM), le conseil d'administration a approuvé à l'unanimité la hausse du salaire minimum de 600 à 1000 DH. Cette mesure bénéficiera à plus de 82.000 personnes avec un coût annuel de près de 290 MDH. Le conseil a recommandé la mise en œuvre de cette mesure à partir du 1er septembre prochain avec une rétroactivité financière à partir du 1er juillet, selon l'accord du 26 avril 2011. S'agissant de la pension de vieillesse, la condition de 3240 jours d'assurance parmi les conditions d'éligibilité a été présentée à la commission de gestion et d'études. Figure également l'approbation de l'extension de la couverture sociale et médicale au secteur de la pêche côtière traditionnelle au profit de 45.000 bénéficiaires. Par ailleurs, le conseil a approuvé le projet d'extension de la couverture sociale et médicale au profit du personnel du transport non salarié porteurs de la carte professionnelle. Une mesure qui concernera 300.000 bénéficiaires et sera mise en œuvre après l'approbation par le Parlement du projet de révision de la loi sur la sécurité sociale. Dans le cadre de l'Assurance maladie obligatoire ( AMO), le conseil a approuvé lors de sa réunion du 24 août, le procès verbal de la réunion du conseil d'administration du 2 février 2010, et les listes financières intégrées au titre de l'année 2010 et le budget révisé de 2011.</span></span></div><div style="text-align: right;"><script type="text/javascript">
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<tr><td><i><span id="subtitle" style="font-family: 'Times New Roman',Times,serif; font-size: 24px; line-height: 32px;"></span></i> </td></tr>
<tr><td><i><span id="author" style="font-family: 'Times New Roman',Times,serif; font-size: 18px; line-height: 24px;">Laila Zerrour</span></i></td></tr>
<tr><td><i><span id="newspaper" style="font-family: 'Times New Roman',Times,serif; font-size: 16px;">Aujourd'hui le Maroc : 29 - 08 - 2011</span></i></td></tr>
</tbody></table></div>DONOUNhttp://www.blogger.com/profile/16504053154231336549noreply@blogger.com0tag:blogger.com,1999:blog-8262214360980159752.post-44303584207891275712011-08-29T13:26:00.000+00:002011-08-29T13:26:47.124+00:00L’Organisation mondiale du commerce (OMC)<div dir="ltr" style="text-align: left;" trbidi="on"><!--[if gte mso 9]><xml> <o:DocumentProperties> <o:Version>14.00</o:Version> </o:DocumentProperties> <o:OfficeDocumentSettings> <o:AllowPNG/> </o:OfficeDocumentSettings> </xml><![endif]--><!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves/> <w:TrackFormatting/> <w:HyphenationZone>21</w:HyphenationZone> <w:PunctuationKerning/> <w:ValidateAgainstSchemas/> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF/> <w:LidThemeOther>FR</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> <w:LidThemeComplexScript>AR-SA</w:LidThemeComplexScript> <w:Compatibility> <w:BreakWrappedTables/> <w:SnapToGridInCell/> <w:WrapTextWithPunct/> <w:UseAsianBreakRules/> <w:DontGrowAutofit/> <w:SplitPgBreakAndParaMark/> <w:EnableOpenTypeKerning/> <w:DontFlipMirrorIndents/> <w:OverrideTableStyleHps/> </w:Compatibility> <m:mathPr> <m:mathFont m:val="Cambria Math"/> <m:brkBin m:val="before"/> <m:brkBinSub m:val="--"/> <m:smallFrac m:val="off"/> <m:dispDef/> <m:lMargin m:val="0"/> <m:rMargin m:val="0"/> <m:defJc m:val="centerGroup"/> <m:wrapIndent m:val="1440"/> <m:intLim m:val="subSup"/> <m:naryLim m:val="undOvr"/> </m:mathPr></w:WordDocument> </xml><![endif]--><!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
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</style> <![endif]--> <div class="MsoNormal" style="color: #990000; font-family: "Trebuchet MS",sans-serif; line-height: normal; margin-bottom: 0.0001pt;"><b><span style="font-size: 20pt;">L’Organisation mondiale du commerce (OMC)</span></b></div><div class="MsoNormal" style="color: #990000; font-family: "Trebuchet MS",sans-serif; line-height: normal; margin-bottom: 0.0001pt;"><script type="text/javascript"><!--
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</div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><br />
</div><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgQo4oEZ-0QkXNp7TAfhJ4tuGGzAA2jCH8wGyVjO5unFQF2lXCTQomLdME6saEdE1VtkIoggHLHJqeRE0OEnMTXuG_6yiFnqJgpMw1vcnX6MLsNgCbDknX50Q12xsZcBtzCrjLRJH28xRc/s1600/03459892-photo-omc.jpg.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgQo4oEZ-0QkXNp7TAfhJ4tuGGzAA2jCH8wGyVjO5unFQF2lXCTQomLdME6saEdE1VtkIoggHLHJqeRE0OEnMTXuG_6yiFnqJgpMw1vcnX6MLsNgCbDknX50Q12xsZcBtzCrjLRJH28xRc/s320/03459892-photo-omc.jpg.png" width="263" /></a></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="color: #274e13; font-family: Verdana,sans-serif; line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><b><span style="font-size: 10pt;">1. UNE INSTITUTION INTERNATIONALE ATTRACTIVE</span></b></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: #232321; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-bidi; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-bidi;">Quatre grandes missions sont confiées à l’OMC :</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><script type="text/javascript"><!--
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</div><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; text-align: justify; text-autospace: none; text-indent: -18.0pt;"><span style="color: #232321; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="color: #232321; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-bidi; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-bidi;">assurer la <b>mise en place des accords conclus dans le cadre de l’Uruguay Round ;</b></span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; text-align: justify; text-autospace: none; text-indent: -18.0pt;"><span style="color: #232321; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="color: #232321; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-bidi; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-bidi;">constituer un <b>cadre permanent de négociations commerciales </b>internationales ;</span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; text-align: justify; text-autospace: none; text-indent: -18.0pt;"><span style="color: #232321; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><b><span style="color: #232321; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-bidi; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-bidi;">examiner régulièrement les politiques commerciales </span></b><span style="color: #232321; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-bidi; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-bidi;">des États membres pour réduire les obstacles aux échanges ;</span></div><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; text-align: justify; text-autospace: none; text-indent: -18.0pt;"><span style="color: #232321; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="color: #232321; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-bidi; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-bidi;">instaurer une procédure nouvelle de <b>règlement des différends</b>.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: #232321; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-bidi; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-bidi;">Les objectifs de l’OMC épousent ceux du GATT mais avec, en plus, l’ambition d’arbitrer efficacement les conflits commerciaux entre pays membres.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: #232321; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-bidi; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-bidi;">L’OMC siège à Genève dans les locaux qui étaient ceux du secrétariat du GATT. La structure reste de petite taille (635 personnes début 2007). Elle a un directeur général et quatre directeurs généraux adjoints. Elle est dirigée par Pascal Lamy depuis 2005.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: #232321; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-bidi; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-bidi;">Le budget de l’OMC est de 175 millions de francs suisses, il est environ 6 fois inférieur à celui du FMI et 10 fois inférieur à celui de la Banque mondiale. La contribution financière de chaque État membre au budget de l’OMC est proportionnelle à sa part dans le commerce mondial.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: #232321; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-bidi; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-bidi;">En 1995 l’OMC comptait 112 membres. Depuis de nombreux pays ont rejoint l’OMC comme l’Angola en 1996, la Chine en 2001, le Vietnam début 2007. Début janvier 2007, le nombre de ses membres atteint 150. D’autres pays négocient leur adhésion comme la Russie. Cette croissance témoigne de <b>l’attractivité de l’OMC</b>.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="color: #274e13; font-family: Verdana,sans-serif; line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><b><span style="font-size: 10pt;">2. UN POUVOIR DE RÉGULATION DES ÉCHANGES</span></b></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: #232321; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-bidi; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-bidi;">Pour soutenir la libéralisation des échanges, l’OMC se base sur l’Acte final de l’accord de Marrakech (1994) qui prévoit notamment :</span></div><div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l1 level1 lfo2; text-align: justify; text-autospace: none; text-indent: -18.0pt;"><span style="color: #232321; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="color: #232321; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-bidi; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-bidi;">la réduction des protections sectorielles :</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: #232321; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-bidi; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-bidi;">– la fin de l’exception agricole, avec la réduction progressive des aides à l’exportation et des aides directes, complétée par l’ouverture des marchés aux produits étrangers de l’ordre de 3 % puis 5 % de la demande intérieure ;</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: #232321; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-bidi; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-bidi;">– le démantèlement de l’accord multifibres (suppression des quotas textiles effective en</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: #232321; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-bidi; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-bidi;">janvier 2005) ;</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: #232321; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-bidi; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-bidi;">– la libéralisation des échanges de services : General Agreement on Tariffs in Services, concrétisé par deux accords en 1997, libéralisant les services de télécommunication et les services financiers ;</span></div><div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l1 level1 lfo2; text-align: justify; text-autospace: none; text-indent: -18.0pt;"><span style="color: #232321; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="color: #232321; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-bidi; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-bidi;">l’accord sur la propriété intellectuelle, le TRIPs (Trade Intellectual Property Rights). Cet accord pose le principe qu’une marque ne peut être utilisée sans l’accord de son détenteur et oblige les États membres à établir des sanctions en cas de fraude.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><script type="text/javascript"><!--
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</div><div class="MsoNormal" style="color: #274e13; font-family: Verdana,sans-serif; line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><b><span style="font-size: 10pt;">3. L’ORGANE DE RÈGLEMENT DES DIFFÉRENDS, CLEF DE VOÛTE DE L’OMC</span></b></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: #232321; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-bidi; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-bidi;">L’ORD est un <b>organe quasi-judiciaire</b>, créateur d’une nouvelle source de droit. Il est autorisé à sanctionner financièrement les États. Un tel pouvoir est unique dans le droit international. En cas de litige, la nation qui s’estime lésée peut demander la constitution d’un groupe de 3 membres qui rend ses conclusions. Le mémorandum relatif au règlement des différends fixe les modalités d’instruction des plaintes et les mesures censées assurer l’efficacité des condamnations.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: #232321; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-bidi; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-bidi;">L’ORD est sollicité par un nombre croissant de pays, y compris des pays émergents, qui recourent à ses procédures. En dix ans d’existence, plus de 330 plaintes ont été déposées devant l’ORD. Environ 50 % des litiges se sont soldées par un règlement à l'amiable après consultations préliminaires.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: #232321; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-bidi; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-bidi;">Le <b>nombre des différends soumis à l’ORD témoigne à la fois d’une relative efficacité de la procédure, mais également de l’intensité des frictions commerciales internationales</b>.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: #232321; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-bidi; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-bidi;">Ce mécanisme est aujourd'hui perçu comme un <b>facteur d'équité </b>dans le système commercial, cependant, il reste difficile d'accès pour les pays les moins avancés.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="color: #274e13; font-family: Verdana,sans-serif; line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><b><span style="font-size: 10pt;">4. UNE INSTITUTION SOUMISE À DES CRITIQUES PARFOIS VIOLENTES</span></b></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: #232321; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-bidi; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-bidi;">À la fin des années 1990, <b>le mouvement altermondialiste critique les conséquences sociales des plans de libéralisation </b>imposés aux pays du Sud. Les manifestations qui accompagnent la troisième<b> </b>conférence ministérielle de l’OMC à Seattle en 1999 ont un retentissement considérable.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: #232321; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-bidi; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-bidi;">La pratique a révélé la <b>difficulté d’une indépendance réelle de l’OMC face aux pays développés </b>qui tentent de contourner ses décisions, voire d’imposer leur agenda. Un exemple frappant<b> </b>reste l’unilatéralisme des États-Unis : pour préserver leur position commerciale, les<b> </b>États-Unis utilisent toujours une particularité de leur législation commerciale (articles 301 et<b> </b>super 301). De même l’accord sur les TRIPs a été imposé par les États-Unis, ce qui pose problème<b> </b>dans certains secteurs comme l’industrie pharmaceutique où l’accès des PVD aux<b> </b>médicaments produits par des firmes américaines est limité par cet accord.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: #232321; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-bidi; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-bidi;">L'organisation de l'OMC assure théoriquement à chaque État la maîtrise des négociations, mais elle encourage de fait les États à conduire des négociations officieuses. Ces réunions restreintes ne font l'objet d'aucune information et excluent de fait les pays pauvres, pénalisés par le manque de moyens et de compétences pour faire valoir leurs positions.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="color: #274e13; font-family: Verdana,sans-serif; line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><b><span style="font-size: 10pt;">5. LA MONTÉE DES DISSENSIONS ENTRE LES ACTEURS</span></b></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><script type="text/javascript"><!--
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</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: #232321; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-bidi; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-bidi;">La conférence ministérielle de l’OMC de Seattle (1999) a échoué du fait des divergences entre les États-Unis et les Européens et du fait de la volonté nouvelle des pays en développement de se structurer pour faire entendre leur voix. La conférence ministérielle de Cancun (2003) se clôt, elle aussi, par un échec largement pour les mêmes raisons. À cette occasion, le « groupe des 22 » se constitue autour de la Chine, l’Inde et le Brésil pour réclamer la baisse des subventions agricoles.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: #232321; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-bidi; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-bidi;">Le cycle de Doha lancé en novembre 2001 dit « cycle du développement » est suspendu en juillet 2006. Début 2008, il paraît toujours dans l’impasse. Les États-Unis hésitent à réduire leurs subventions agricoles, l’Europe est peu encline à diminuer ses droits de douanes sur les produits agricoles alors que l’Inde et le Brésil exigent une libéralisation agricole en préalable à un démantèlement des instruments de protection de leurs marchés industriels et de services.</span></div></div>DONOUNhttp://www.blogger.com/profile/16504053154231336549noreply@blogger.com0tag:blogger.com,1999:blog-8262214360980159752.post-23638642431492706992011-08-28T05:27:00.000+00:002011-08-28T05:27:27.847+00:00Des produits toxiques dans les vêtements de 14 grandes marques<div dir="ltr" style="text-align: left;" trbidi="on"><script type="text/javascript"><!--
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<a href="http://www.libe.ma/_a21180.html?print=1">http://www.libe.ma/_a21180.html?print=1</a></div>DONOUNhttp://www.blogger.com/profile/16504053154231336549noreply@blogger.com0tag:blogger.com,1999:blog-8262214360980159752.post-41916007845750334682011-08-26T13:46:00.004+00:002011-08-27T15:04:03.469+00:00LA LOGISTIQUE : Histoire et définitions<div dir="ltr" style="text-align: left;" trbidi="on"><br />
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-autospace: none;"><span style="font-size: large;"><b style="color: #990000; font-family: "Trebuchet MS",sans-serif;">L</b><b style="color: #990000; font-family: "Trebuchet MS",sans-serif;">A LOGISTIQUE : </b><b style="color: #990000; font-family: "Trebuchet MS",sans-serif;">Histoire et définitions</b></span><b><span style="color: #6d6f71; font-family: SemiLucid-SemiBold; font-size: 12pt;"></span></b></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-autospace: none;"><br />
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</div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><i><b><span style="color: black; font-family: "Times-Roman","serif";">Que signifie le concept de LOGISTIQUE ? Le concept de logistique est une notion très ancienne qui s’est exprimée en premier lieu dans le milieu militaire. La logistique d’entreprise n’est apparue que longtemps après la fin de la deuxième guerre mondiale.</span></b></i></div><div></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><i><b><span style="color: black; font-family: "Times-Roman","serif";">L’ASLOG (Association française de la logistique) définit la logistique comme « l’ensemble des activités qui ont pour but la mise à disposition au moindre coût d’une quantité de produits, à l’endroit et au moment où une demande existe ». Cette définition présente la logistique comme un ensemble très large de savoir-faire techniques.</span></b></i></div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><i><b><span style="color: black; font-family: "Times-Roman","serif";">La notion de logistique d’entreprise n’est apparue que dans les années 50 : Marks et Taylor la définissent alors comme un « mouvement ou manutention de marchandises du point de production au point de consommation ».</span></b></i></div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><i><b><span style="color: black; font-family: "Times-Roman","serif";">Dix ans plus tard, la définition du dictionnaire reste très générale : « l’ensemble des moyens et méthodes concernant l’organisation ». L’économiste anglais John Magee (1968) complète alors cette définition comme « une technique de contrôle et de gestion des flux de matières et de produits depuis leur source d’approvisionnement jusqu’à leur point de consommation ».</span></b><b><span style="color: #6d6f71; font-family: SemiLucid-SemiBold; font-size: 16pt;"> </span></b></i></div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><i><b><span style="color: black; font-family: "Times-Roman","serif";">Apparaît ici la notion d’organisation des flux tout au long du cycle du produit. Il reste alors à préciser que la logistique concerne la maîtrise de ces flux et que cette démarche se situe à deux niveaux </span></b><b><span style="color: black; font-family: "Times-Bold","serif";">:</span><span style="color: black; font-family: "Times-Roman","serif";"></span></b></i></div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><br />
</div><div style="text-align: justify;"></div><div class="MsoNormal" style="color: #0c343d; font-family: "Trebuchet MS",sans-serif; line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><i><b><span style="font-size: 12pt;">A) Les flux physiques et les flux d’information</span></b></i></div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><br />
</div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><i><b><span style="color: black; font-family: "Times-Roman","serif";">De ce fait, la logistique concerne un très vaste domaine lié au mouvement des produits.</span></b></i></div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><i><b><span style="color: black; font-family: "Times-Roman","serif";">Concrètement, cela concerne les opérations et techniques telles que :</span></b></i></div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><i><b><span style="color: black; font-family: "Times-Roman","serif";">• la localisation des usines et des entrepôts,</span></b></i></div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><i><b><span style="color: black; font-family: "Times-Roman","serif";">• la gestion et la réception des matières premières,</span></b></i></div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><i><b><span style="color: black; font-family: "Times-Roman","serif";">• la gestion et le stockage de ces matières,</span></b></i></div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><i><b><span style="color: black; font-family: "Times-Roman","serif";">• la gestion de production,</span></b></i></div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><i><b><span style="color: black; font-family: "Times-Roman","serif";">• la gestion et le stockage des en-cours,</span></b></i></div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><i><b><span style="color: black; font-family: "Times-Roman","serif";">• la gestion et le stockage des produits finis,</span></b></i></div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><i><b><span style="color: black; font-family: "Times-Roman","serif";">• l’emballage,</span></b></i></div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><i><b><span style="color: black; font-family: "Times-Roman","serif";">• la préparation de commandes,</span></b></i></div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><i><b><span style="color: black; font-family: "Times-Roman","serif";">• la manutention,</span></b></i></div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><i><b><span style="color: black; font-family: "Times-Roman","serif";">• les transports et les tournées de livraison.</span></b></i></div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><br />
</div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><i><b><span style="color: black; font-family: "Times-Roman","serif";">La logistique couvre donc plusieurs réalités, avec néanmoins un point de convergence, qui se détermine par l’optimisation de ces flux de produits. C’est une démarche de gestion ou d’organisation de ces flux dans le temps et dans l’espace en quatre périodes :</span></b></i></div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><i><b><span style="color: black; font-family: "Times-Roman","serif";">• gestion des flux d’approvisionnements,</span></b></i></div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><i><b><span style="color: black; font-family: "Times-Roman","serif";">• gestion des flux de production,</span></b></i></div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><i><b><span style="color: black; font-family: "Times-Roman","serif";">• gestion des flux de distribution,</span></b></i></div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><i><b><span style="color: black; font-family: "Times-Roman","serif";">• gestion des flux liés au service après-vente (logistique de soutien).</span></b></i></div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><br />
</div><div style="text-align: justify;"></div><div class="MsoNormal" style="color: #0c343d; font-family: "Trebuchet MS",sans-serif; line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><i><b><span style="font-size: 12pt;">B) Logistique et gestion de production</span></b></i></div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><br />
</div><div style="text-align: justify;"></div><div class="MsoListParagraph" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify; text-indent: -18pt;"><i><b><span style="color: black; font-family: Wingdings; font-size: 10.5pt;">§<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="color: black; font-family: LucidaSans-Italic; font-size: 10.5pt;">Fonctions couvertes par la logistique</span></b></i></div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><br />
</div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><i><b><span style="color: black; font-family: "Times-Roman","serif";">Dans les entreprises, on trouve des fonctions logistiques bien différentes :</span></b></i></div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><i><b><span style="color: black; font-family: "Times-Roman","serif";">– celles qui assurent des fonctions opérationnelles :</span></b></i></div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><i><b><span style="color: black; font-family: "Times-Roman","serif";">• gestion de la flotte de camions et des prestataires de transport ;</span></b></i></div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><i><b><span style="color: black; font-family: "Times-Roman","serif";">• gestion des articles en stock ;</span></b></i></div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><i><b><span style="color: black; font-family: "Times-Roman","serif";">• gestion des entrepôts ;</span></b></i></div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><i><b><span style="color: black; font-family: "Times-Roman","serif";">• ordonnancement des travaux et approvisionnement des lignes de production en pièces pour une bonne maîtrise des flux ;</span></b></i></div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><i><b><span style="color: black; font-family: "Times-Roman","serif";">– celles qui assurent le contrôle des flux réels afin d’en dégager des axes d’amélioration ;</span></b></i></div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><i><b><span style="color: black; font-family: "Times-Roman","serif";">– celles qui organisent la productivité, qui redéfinissent les organisations logistiques ou de production (organisation interne ou externalisation) ;</span></b></i></div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><i><b><span style="color: black; font-family: "Times-Roman","serif";">– celles qui assurent le soutien logistique dans les services après-vente.</span></b></i></div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><br />
</div><div style="text-align: justify;"></div><div class="MsoListParagraph" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify; text-indent: -18pt;"><i><b><span style="color: black; font-family: Wingdings; font-size: 10.5pt;">§<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="color: black; font-family: LucidaSans-Italic; font-size: 10.5pt;">Logistique ou gestion de production – Un débat d’arrière-garde</span></b></i></div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><br />
</div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><i><b><span style="color: black; font-family: "Times-Roman","serif";">À part les fonctions opérationnelles concernant spécifiquement les transports, on retrouve ces mêmes fonctions dans le domaine de la gestion de production. Ne cherchons donc pas à opposer ces deux approches et ne cherchons pas à polémiquer pour savoir quelle approche englobe l’autre ; il faut se concentrer, avant tout, sur la maîtrise des flux de production dans le but d’améliorer les performances globales de l’entreprise.</span></b></i></div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><br />
</div><div style="text-align: justify;"></div><div class="MsoListParagraph" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify; text-indent: -18pt;"><i><b><span style="color: black; font-family: Wingdings; font-size: 10.5pt;">§<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="color: black; font-family: LucidaSans-Italic; font-size: 10.5pt;">Une logistique ou des logistiques</span></b></i></div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><br />
</div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><i><b><span style="color: black; font-family: "Times-Roman","serif";">Plusieurs associations cherchent, chacune de leur côté, à définir cette fonction logistique. Il semble se dégager deux types de logistique :</span></b></i></div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><i><b><span style="color: black; font-family: "Times-Roman","serif";">• une logistique de flux qui vise à optimiser les flux de production d’un équipement</span></b></i></div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><i><b><span style="color: black; font-family: "Times-Roman","serif";">et</span></b></i></div><div style="text-align: justify;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><i><b><span style="color: black; font-family: "Times-Roman","serif";">• une logistique de soutien qui vise à optimiser l’utilisation d’un équipement tout au long de son cycle de vie.</span></b></i></div></div>DONOUNhttp://www.blogger.com/profile/16504053154231336549noreply@blogger.com0tag:blogger.com,1999:blog-8262214360980159752.post-48348923140091809842011-08-24T05:06:00.003+00:002011-08-27T14:55:41.162+00:00Exercice n°6 en comptabilité analytique - Coûts complets et imputation rationnelle<div dir="ltr" style="text-align: left;" trbidi="on"><br />
<div class="WordSection1"><div style="text-align: center;"></div><h1 style="margin-left: 36pt; text-align: left; text-indent: -18pt;"><span style="font-size: large;"><span style="color: #990000; font-family: "Trebuchet MS",sans-serif;">L’entreprise (MAR-E) : Comptabilité analytique</span></span></h1><h1 style="margin-left: 36pt; text-align: left; text-indent: -18pt;"><span style="font-size: large;"><span style="color: #990000; font-family: "Trebuchet MS",sans-serif;"> </span></span><span style="font-family: "ae_AlMateen","serif"; font-size: 12pt; font-weight: normal;"></span></h1><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgqvhq03N3mTb52l981WtbNCY7-kC5ei4z1z8m90jNxvnGK1B5mrvLk-SysXbO_bqbGYtvSiwQiE6xlHVa1L2Ve0X3eZd-2AbZMhbHRZ9ObPl7_Ke6uYqeN6Dv9M_iANxHWUWbXjK3jeuo/s1600/consigne-gaz-butane-13-kg.420294-54310540_1.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="244" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgqvhq03N3mTb52l981WtbNCY7-kC5ei4z1z8m90jNxvnGK1B5mrvLk-SysXbO_bqbGYtvSiwQiE6xlHVa1L2Ve0X3eZd-2AbZMhbHRZ9ObPl7_Ke6uYqeN6Dv9M_iANxHWUWbXjK3jeuo/s320/consigne-gaz-butane-13-kg.420294-54310540_1.jpg" width="320" /></a></div><div class="MsoNormal" style="text-align: justify;"><br />
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</div><div class="MsoNormal" style="text-align: justify;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">L’entreprise « MAR-E » est spécialisée dans la fabrication et la commercialisation d’emballages pour gaz butane. Elle utilise la méthode de l’imputation rationnelle des charges fixes pour le calcul des coûts.</span></i></div><div class="MsoNormal" style="text-align: justify;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Elle fabrique trois types d’emballages : bouteilles <b>GM, MM, </b>et<b> PM</b>.</span></i></div><div class="MsoNormal" style="text-align: justify;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Le processus de production est le suivant :</span></i></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="text-align: justify;"><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Atelier 1</span></i></b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;"> : fonderie-moulage</span></i></div><div class="MsoNormal" style="text-align: justify;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Le fer lourd est fondu et moulé en bouteilles de grand modèle (BGM) de 12 kg l’unité. Dans ce même atelier, le fer semi lourd est fondu et moulé en coques pour moyen modèle (CMM) et en coques pour petit modèle (CPM).</span></i></div><div class="MsoNormal" style="text-align: justify;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Les coques fabriquées font l’objet de stockage à la sortie de cet atelier.</span></i></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="text-align: justify;"><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Atelier 2</span></i></b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;"> : fabrication des produits finis bouteilles GM.</span></i></div><div class="MsoNormal" style="text-align: justify;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Les bouteilles grand-modèle (BGM) sorties de l’atelier 1 sont directement acheminées à l’atelier 2 où on ajoute à chaque bouteille un bouchon (G). On obtient à la sortie de cet atelier les produits finis bouteilles GM qui sont vendues en totalité sans stockage.</span></i></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="text-align: justify;"><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Atelier 3</span></i></b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;"> : fabrication des produits finis bouteilles MM et bouteilles PM ;</span></i></div><div class="MsoNormal" style="text-align: justify;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Les coques stockées à la sortie de l’atelier 1 passent ensuite dans l’atelier 3.</span></i></div><div class="MsoNormal" style="text-align: justify;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">La production d’une bouteille se fait par assemblage de deux coques (CMM) pour obtenir une bouteille MM et deux coques (CPM) pour obtenir une bouteille PM. Dans cet atelier, chaque unité produite nécessite un bouchon (P).</span></i></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="text-align: justify;"><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">N.B</span></i></b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">. : Une coque CMM pèse 3 kg et une coque CPM pèse 1,5 kg.</span></i></div><div class="MsoNormal" style="text-align: justify;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">La transformation du fer lourd dans l’atelier 1 entraîne l’apparition de déchets vendus.</span></i></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="text-align: justify;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Pour le mois de mai vous disposez des informations suivantes :</span></i></div><div class="MsoNormal" style="text-align: justify;"></div></div><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;"><br clear="all" style="mso-break-type: section-break; page-break-before: auto;" /> </span></i> <br />
<div class="WordSection2"><div class="MsoNormal" style="text-align: justify;"><b><i><u><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Stocks au 01/05</span></u></i></b></div><div class="MsoNormal" style="margin-left: 7.1pt; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -7.1pt;"><span style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Fer lourd : 18 000 kg à 400 DH le kg</span></i></div><div class="MsoNormal" style="margin-left: 7.1pt; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -7.1pt;"><span style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Fer semi lourd : 2 100 kg pour 909 000 DH</span></i></div><div class="MsoNormal" style="margin-left: 7.1pt; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -7.1pt;"><span style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Coques MM : 420 unités pour 839 550 DH</span></i></div><div class="MsoNormal" style="margin-left: 7.1pt; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -7.1pt;"><span style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Coques PM : 1 200 unités pour 1 434 300 DH</span></i></div><div class="MsoNormal" style="margin-left: 7.1pt; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -7.1pt;"><span style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Bouteilles MM : 850 unités pour 5 542 000 DH</span></i></div><div class="MsoNormal" style="margin-left: 7.1pt; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -7.1pt;"><span style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Bouteilles PM : 480 unités pour 516 880 DH</span></i></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="text-align: justify;"><b><i><u><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Achats du mois</span></u></i></b></div><div class="MsoNormal" style="margin-left: 7.1pt; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -7.1pt;"><span style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Fer semi lourd : 9 500 kg à 235 DH le kg</span></i></div><div class="MsoNormal" style="margin-left: 7.1pt; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -7.1pt;"><span style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Bouchons G : ? à 300 DH l’unité</span></i></div><div class="MsoNormal" style="margin-left: 7.1pt; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -7.1pt;"><span style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Bouchon P : ? à 150 DH l’unité</span></i></div><div class="MsoNormal" style="margin-left: 7.1pt; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -7.1pt;"><span style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Les bouchons sont achetés en fonction des besoins.</span></i></div></div><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;"><br clear="all" style="mso-break-type: section-break; page-break-before: auto;" /> </span></i> <br />
<div class="WordSection3"><div class="MsoNormal" style="text-align: justify;"></div></div><div class="WordSection4"><div class="MsoNormal" style="text-align: justify;"><b><i><u><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Consommations</span></u></i></b></div><div class="MsoNormal" style="margin-left: 7.1pt; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -7.1pt;"><span style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Fer lourd : 12 000 kg</span></i></div><div class="MsoNormal" style="margin-left: 7.1pt; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -7.1pt;"><span style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Fer semi lourd : 9 990 kg dont 3 960 kg pour PM.</span></i></div><div class="MsoNormal" style="margin-left: 7.1pt; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -7.1pt;"><span style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Bouchons G : ?</span></i></div><div class="MsoNormal" style="margin-left: 7.1pt; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -7.1pt;"><span style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Bouchon P : ?</span></i></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="text-align: justify;"></div><div class="MsoNormal" style="text-align: justify;"><b><i><u><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Production</span></u></i></b></div><div class="MsoNormal" style="margin-left: 7.1pt; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -7.1pt;"><span style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Bouteilles GM : 900 unités à la sortie de l’atelier 1</span></i></div><div class="MsoNormal" style="margin-left: 7.1pt; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -7.1pt;"><span style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Coques MM : ?</span></i></div><div class="MsoNormal" style="margin-left: 7.1pt; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -7.1pt;"><span style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Coques PM : ?</span></i></div><div class="MsoNormal" style="margin-left: 7.1pt; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -7.1pt;"><span style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Bouteilles MM : 1 100 unités</span></i></div><div class="MsoNormal" style="margin-left: 7.1pt; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -7.1pt;"><span style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Bouteilles PM : 800 unités</span></i></div></div><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;"><br clear="all" style="mso-break-type: section-break; page-break-before: auto;" /> </span></i> <br />
<div class="WordSection5"><div class="MsoNormal" style="text-align: justify;"><b><i><u><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Ventes du mois</span></u></i></b></div><div class="MsoNormal" style="margin-left: 7.1pt; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -7.1pt;"><span style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Bouteilles MM : 1 040 unités à 7 200 DH l’unité </span></i></div><div class="MsoNormal" style="margin-left: 7.1pt; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -7.1pt;"><span style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Bouteilles PM : 440 unités à 4 900 DH l’unité </span></i></div><div class="MsoNormal" style="margin-left: 7.1pt; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -7.1pt;"><span style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Bouteilles GM : 900 unités à 8 200 DH </span></i></div><div class="MsoNormal" style="margin-left: 7.1pt; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -7.1pt;"><span style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Déchets : ? à 300 DH le kg</span></i></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="text-align: justify;"></div><div class="MsoNormal" style="text-align: justify;"><b><i><u><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Stocks finals</span></u></i></b></div><div class="MsoNormal" style="margin-left: 7.1pt; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -7.1pt;"><span style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Pas de différence d’inventaire sur les produits fabriqués.</span></i></div><div class="MsoNormal" style="margin-left: 7.1pt; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -7.1pt;"><span style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Fer lourd : 6 010 kg</span></i></div><div class="MsoNormal" style="margin-left: 7.1pt; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -7.1pt;"><span style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Fer semi lourd : 1 600 kg</span></i></div></div><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;"><br clear="all" style="mso-break-type: section-break; page-break-before: auto;" /> </span></i> <br />
<div class="WordSection6"><div class="MsoNormal" style="text-align: justify;"><b><i><u><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Charges directes</span></u></i></b></div><div class="MsoNormal" style="margin-left: 7.1pt; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -7.1pt;"><span style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">MOD :</span></i></div><div class="MsoNormal" style="text-align: justify;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Atelier 1 : 600 heures à 4 015 DH l’heure dont 210 heures pour GM, 200 heures pour MM et le reste pour PM. </span></i></div><div class="MsoNormal" style="text-align: justify;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Atelier 2 : 80 heures à 2 000 DH l’heure.</span></i></div><div class="MsoNormal" style="text-align: justify;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Atelier 3 : 430 heures dont 180 heures pour PM à 884 DH l’heure. </span></i></div><div class="MsoNormal" style="margin-left: 7.1pt; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -7.1pt;"><span style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">HEURE MACHINE :</span></i></div><div class="MsoNormal" style="text-align: justify;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Atelier 3 : 212 heures dont 156 pour MM</span></i></div></div><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;"> </span></i> <br />
<div class="MsoNormal" style="text-align: justify;"></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="text-align: justify;"><b><i><u><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Charges indirectes</span></u></i></b></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 2.0pt 0cm 2.0pt;"><tbody>
<tr style="height: 13.2pt; mso-height-rule: exactly; mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background: white; border: solid windowtext 1.0pt; height: 13.2pt; mso-border-alt: solid windowtext .5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 93.55pt;" width="125"><div align="center" class="MsoNormal" style="text-align: center;"><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Eléments</span></i></b></div></td> <td style="background: white; border-left: none; border: solid windowtext 1.0pt; height: 13.2pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt;"><div align="center" class="MsoNormal" style="text-align: center;"><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Approvisionnement</span></i></b></div></td> <td style="background: white; border-left: none; border: solid windowtext 1.0pt; height: 13.2pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 45.35pt;" width="60"><div align="center" class="MsoNormal" style="text-align: center;"><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Atelier 1</span></i></b></div></td> <td style="background: white; border-left: none; border: solid windowtext 1.0pt; height: 13.2pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 45.35pt;" width="60"><div align="center" class="MsoNormal" style="text-align: center;"><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Atelier 2</span></i></b></div></td> <td style="background: white; border-left: none; border: solid windowtext 1.0pt; height: 13.2pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 45.35pt;" width="60"><div align="center" class="MsoNormal" style="text-align: center;"><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Atelier 3</span></i></b></div></td> <td style="background: white; border-left: none; border: solid windowtext 1.0pt; height: 13.2pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 4.0cm;" width="151"><div align="center" class="MsoNormal" style="text-align: center;"><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Distribution</span></i></b></div></td> </tr>
<tr style="height: 38.65pt; mso-height-rule: exactly; mso-yfti-irow: 1;"> <td style="background: white; border-top: none; border: solid windowtext 1.0pt; height: 38.65pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 93.55pt;" width="125"><div class="MsoNormal"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Total R2</span></i></div><div class="MsoNormal"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Dont variable</span></i></div><div class="MsoNormal"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">CIR</span></i></div></td> <td style="background: white; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 38.65pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt;"><div align="center" class="MsoNormal" style="text-align: center;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">1 116 500</span></i></div><div align="center" class="MsoNormal" style="text-align: center;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">816 500</span></i></div><div align="center" class="MsoNormal" style="text-align: center;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">0,92</span></i></div></td> <td style="background: white; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 38.65pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 45.35pt;" width="60"><div align="center" class="MsoNormal" style="text-align: center;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">2 600 000</span></i></div><div align="center" class="MsoNormal" style="text-align: center;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">1 750 000</span></i></div><div align="center" class="MsoNormal" style="text-align: center;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">1,1</span></i></div></td> <td style="background: white; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 38.65pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 45.35pt;" width="60"><div align="center" class="MsoNormal" style="text-align: center;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">525 000</span></i></div><div align="center" class="MsoNormal" style="text-align: center;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">113 000</span></i></div><div align="center" class="MsoNormal" style="text-align: center;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">1</span></i></div></td> <td style="background: white; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 38.65pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 45.35pt;" width="60"><div align="center" class="MsoNormal" style="text-align: center;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">2 135 000</span></i></div><div align="center" class="MsoNormal" style="text-align: center;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">1 530 000</span></i></div><div align="center" class="MsoNormal" style="text-align: center;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">0,8</span></i></div></td> <td style="background: white; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 38.65pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 4.0cm;" width="151"><div align="center" class="MsoNormal" style="text-align: center;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">943 800</span></i></div><div align="center" class="MsoNormal" style="text-align: center;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">779 800</span></i></div><div align="center" class="MsoNormal" style="text-align: center;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">1,05</span></i></div></td> </tr>
<tr style="height: 14.15pt; mso-height-rule: exactly; mso-yfti-irow: 2; mso-yfti-lastrow: yes;"> <td style="background: white; border-top: none; border: solid windowtext 1.0pt; height: 14.15pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 93.55pt;" width="125"><div class="MsoNormal"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Nature d’unité d’œuvre</span></i></div></td> <td style="background: white; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt;"><div align="center" class="MsoNormal" style="text-align: center;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Kg de fer acheté</span></i></div></td> <td style="background: white; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 45.35pt;" width="60"><div align="center" class="MsoNormal" style="text-align: center;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">HMOD</span></i></div></td> <td style="background: white; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 45.35pt;" width="60"><div align="center" class="MsoNormal" style="text-align: center;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">-</span></i></div></td> <td style="background: white; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 45.35pt;" width="60"><div align="center" class="MsoNormal" style="text-align: center;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">H machine</span></i></div></td> <td style="background: white; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-height-rule: exactly; padding: 0cm 2.0pt 0cm 2.0pt; width: 4.0cm;" width="151"><div align="center" class="MsoNormal" style="text-align: center;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Unité de produits finis vendus</span></i></div></td> </tr>
</tbody></table><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="text-align: justify;"><b><i><u><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Travail à faire</span></u></i></b></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="margin-left: 36.0pt; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -18.0pt;"><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">1.<span style="font: 7pt "Times New Roman";"> </span></span></i></b><span dir="LTR"></span><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Achever le tableau de répartition des charges indirectes.</span></i></b></div><div class="MsoNormal" style="margin-left: 36.0pt; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -18.0pt;"><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">2.<span style="font: 7pt "Times New Roman";"> </span></span></i></b><span dir="LTR"></span><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Calculer le coût d’achat du fer semi lourd et présenter les IP des matières sachant que l’entreprise utilise la méthode du coût moyen unitaire pondéré. Arrondi éventuellement au dirham inférieur.</span></i></b></div><div class="MsoNormal" style="margin-left: 36.0pt; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -18.0pt;"><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">3.<span style="font: 7pt "Times New Roman";"> </span></span></i></b><span dir="LTR"></span><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Calculer les coûts de production et présenter les IP correspondants.</span></i></b></div><div class="MsoNormal" style="margin-left: 36.0pt; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -18.0pt;"><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">4.<span style="font: 7pt "Times New Roman";"> </span></span></i></b><span dir="LTR"></span><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Calculer les coûts de revient et les résultats analytiques.</span></i></b></div><div class="MsoNormal" style="margin-left: 36.0pt; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -18.0pt;"><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">5.<span style="font: 7pt "Times New Roman";"> </span></span></i></b><span dir="LTR"></span><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Présenter le tableau de concordance.</span></i></b></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="text-align: justify;"><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">N.B</span></i></b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">. : Les stocks en IR sont considérés comme identiques à ceux de la comptabilité générale.</span></i></div></div>DONOUNhttp://www.blogger.com/profile/16504053154231336549noreply@blogger.com0tag:blogger.com,1999:blog-8262214360980159752.post-43727394337971933362011-08-23T15:07:00.000+00:002011-08-23T15:07:48.952+00:00Hausse de 3,1% des prix des produits alimentaires à fin juillet 2011<div dir="ltr" style="text-align: left;" trbidi="on"><table border="0" cellpadding="0" cellspacing="0"><tbody>
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</div><div align="left" style="color: #990000; font-family: "Trebuchet MS",sans-serif;"><span style="font-size: small;"><b>Hausse de 3,1% des prix des produits alimentaires à fin juillet 2011</b></span></div></td> </tr>
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<tr> <td width="100%"><div align="justify"><i> <span style="font-family: Verdana; font-size: xx-small;">La variation de l’IPC, observée entre juin et juillet, est due à la hausse des prix des viandes de 2%, des légumes de 3,7% et des poissons et fruits de mer de 4,3%.</span></i> </div></td> </tr>
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<br />
L’indice des prix à la consommation (IPC) a légèrement grimpé au cours du mois de juillet dernier. Cette hausse évaluée par le Haut Commissariat au Plan (HCP) se situe aux alentours de 0,6% comparativement au mois précédent. Elle est calculée sur la base de l’évolution des produits alimentaires qui se sont accrus de 1,2% et de celle des produits non alimentaires qui a timidement avancé de 0,1%. En établissant une comparaison annuelle, l’indice des prix à la consommation s’est élevé à 1,8% par rapport au même mois de l’année précédente. Dans ce sens, l’indice des produits alimentaires marque une hausse de 3,1% au moment où celui des produits non alimentaires a augmenté de 0,8%. En juin et juillet, les hausses des produits alimentaires ont été principalement observées au niveau des poissons et fruits de mer, des légumes, viandes et huiles et graisses. Les prix de ces aliments se sont appréciés respectivement de 4,3, 3,7, 2 et 1,3%. Toutefois, les prix des fruits ont accusé d’une baisse évaluée à 0,4%. Au titre des sept premiers mois de l’année, les produits alimentaires et boissons non alcoolisées ont enregistré une variation de 1,5%. En outre, ils ont grimpé de 3,3% par rapport au mois de juillet 2010. Sur le même niveau de comparaison, l’indice des boissons alcoolisées et tabac est resté inchangé. Concernant les produits non alimentaires, l’indice de l’enseignement a affiché une nette progression. Il s’est accru de 4,6% non seulement sur les sept premiers mois de l’année mais également par rapport au mois de juillet 2010. Les articles d’habillements et chaussures ont marqué une hausse de 1,8% par rapport au même mois de l’année dernière et de 1,2% sur les sept mois de l’année 2011. L’indice des logements, eau, électricité et autres combustibles est resté invariable tant bien au niveau des sept mois de l’année 2011 qu’en comparaison avec juin 2010. Dans ce sens, l’évolution arrêtée par le HCP est de 0,5%. <br />
L’indice des meubles, articles de ménages et entretien courant du foyer s’est établi, pour sa part, à 1% comparativement à juillet 2010 et à 0,8% sur les sept premiers mois de l’année en cours. L’indice de la santé a, quant à lui, enregistré une variation de 0,3% sur les sept premiers mois de l’année 2011. Les biens et services divers ont basculé d’une hausse de 1,8% par rapport à juillet 2010 et de 2,1% sur les sept premiers mois de l’année. Au moment où la variation de l’indice des restaurants et hôtels est évaluée à 1,5% au titre des sept premiers mois de 2011. Toutefois, les variations enregistrées pour les transports, communications ainsi que les loisirs et culture montrent des baisses respectives de 0,4, 1,4 et 0,5% en rapport au même mois de l’année précédente. En détaillant par ville, les hausses les plus importantes de l’indice de prix à la consommation ont été observées à Safi avec une évolution de 2,7% par rapport à juillet 2010. A Dakhla, la variation est estimée à 2,1% au moment où l’indice des prix à la consommation observé à Tétouan et Laâyoune a connu des hausses respectives de 1,5 et 1,4%. Selon le HCP, les principales baisses ont été enregistrées à Oujda avec 0,3% et à Casablanca avec 0,1%. Notons que l’indicateur d’inflation sous-jacente aurait connu au cours du mois de juillet 2011 une hausse de 0,5% par rapport au mois de juin 2011 et une hausse de 1,3% par rapport au mois de juillet 2010.</span></div></td> </tr>
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<tr align="right"> <td width="100%"> <span style="color: #666666; font-family: Verdana; font-size: xx-small;"> <i>Publié par : Kawtar Tali<br />
Numéro de Parution: 2500<br />
Date de publication : 23-08-2011 à 11:50</i></span></td></tr>
</tbody></table></div>DONOUNhttp://www.blogger.com/profile/16504053154231336549noreply@blogger.com1tag:blogger.com,1999:blog-8262214360980159752.post-6231100269633823912011-08-23T13:25:00.000+00:002011-08-23T13:25:46.236+00:00Le crédit documentaire<div dir="ltr" style="text-align: left;" trbidi="on"><!--[if gte mso 9]><xml> <o:DocumentProperties> <o:Version>14.00</o:Version> </o:DocumentProperties> <o:OfficeDocumentSettings> <o:AllowPNG/> </o:OfficeDocumentSettings> </xml><![endif]--><!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves/> <w:TrackFormatting/> <w:HyphenationZone>21</w:HyphenationZone> <w:PunctuationKerning/> <w:ValidateAgainstSchemas/> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF/> <w:LidThemeOther>FR</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> <w:LidThemeComplexScript>AR-SA</w:LidThemeComplexScript> <w:Compatibility> <w:BreakWrappedTables/> <w:SnapToGridInCell/> <w:WrapTextWithPunct/> <w:UseAsianBreakRules/> <w:DontGrowAutofit/> <w:SplitPgBreakAndParaMark/> <w:EnableOpenTypeKerning/> <w:DontFlipMirrorIndents/> <w:OverrideTableStyleHps/> </w:Compatibility> <m:mathPr> <m:mathFont m:val="Cambria Math"/> <m:brkBin m:val="before"/> <m:brkBinSub m:val="--"/> <m:smallFrac m:val="off"/> <m:dispDef/> <m:lMargin m:val="0"/> <m:rMargin m:val="0"/> <m:defJc m:val="centerGroup"/> <m:wrapIndent m:val="1440"/> <m:intLim m:val="subSup"/> <m:naryLim m:val="undOvr"/> </m:mathPr></w:WordDocument> </xml><![endif]--><!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
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<div class="MsoNormal" style="color: #134f5c; font-family: "Trebuchet MS",sans-serif; line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><span style="font-size: small;"><b><span style="color: #990000; font-size: x-large;">Le crédit documentaire</span></b></span></div><div class="MsoNormal" style="color: #134f5c; font-family: "Trebuchet MS",sans-serif; line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><br />
</div><div class="MsoNormal" style="color: #134f5c; font-family: "Trebuchet MS",sans-serif; line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><span style="font-size: small;"><b><span style="color: #990000; font-size: x-large;"> </span></b></span></div><div class="MsoNormal" style="color: #134f5c; font-family: "Trebuchet MS",sans-serif; line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><br />
</div><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEheEML-4bbk4k5HDhuO_KagjW9ITuK6GF4xio0_lS3a0qiVkSGQIDVA3WFTUw0S1y2yv6XrOS-tNmRaXlzBdl7jNDfjkZ28B2qlSHvvhxWH2pjOcG8tzxtq-2P0JQL8jJOb_jhulpKnBNk/s1600/credit_documentaire.gif" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="283" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEheEML-4bbk4k5HDhuO_KagjW9ITuK6GF4xio0_lS3a0qiVkSGQIDVA3WFTUw0S1y2yv6XrOS-tNmRaXlzBdl7jNDfjkZ28B2qlSHvvhxWH2pjOcG8tzxtq-2P0JQL8jJOb_jhulpKnBNk/s320/credit_documentaire.gif" width="320" /></a></div><div class="MsoNormal" style="color: #134f5c; font-family: "Trebuchet MS",sans-serif; line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><br />
</div><div class="MsoNormal" style="color: #134f5c; font-family: "Trebuchet MS",sans-serif; line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><br />
</div><div class="MsoNormal" style="color: #134f5c; font-family: "Trebuchet MS",sans-serif; line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><span style="font-size: large;"><b>Définition :</b></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">Le crédit documentaire est l’opération par laquelle une banque (la banque Émettrice) s’engage pour le compte de son client importateur (Donneur d’ordre) à payer un montant défini, via une banque intermédiaire (Banque notificatrice) qui est généralement la banque du vendeur, au fournisseur exportateur (Bénéficiaire) d'une marchandise ou d'un service, contre la remise, dans un délai déterminé, de documents conformes prévus dans l’ouverture du crédit documentaire et qui prouvent que les marchandises ont été expédiées ou que les prestations ou services ont été effectués.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">L'objet de ces documents est de rendre vraisemblable l'exécution correcte des obligations de l'exportateur.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">Ces documents seront ensuite transmis par la banque à l'acheteur contre remboursement, pour que ce dernier puisse prendre possession de la marchandise.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">Ainsi, l'acheteur ne transmet aucuns fonds au vendeur tant qu'il n'a pas reçu les documents pour prendre possession de la marchandise, et le vendeur reçoit le paiement dès qu'il l'a expédiée, pour peu que les obligations documentaires aient été respectées</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="color: #134f5c; font-family: "Trebuchet MS",sans-serif; line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><span style="font-size: large;"><b>Cadre réglementaire du crédit documentaire :</b></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">L'exécution des opérations de crédit documentaire repose sur les "Règles et Usances</span><b><span style="color: black; font-family: "Arial","sans-serif"; font-size: 16.0pt;"></span></b></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">Uniformes Relatives aux Crédits Documentaires" (RUU).</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">Elles règlent les droits et devoirs essentiels des parties impliquées dans un crédit documentaire.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: SymbolMT; font-size: 12.0pt; mso-bidi-font-family: SymbolMT;">• </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">De par leur nature, les crédits documentaires sont indépendants des contrats de vente ou autres contrats sur lesquels ils peuvent reposer (cf. art. 4 RUU 600).</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: SymbolMT; font-size: 12.0pt; mso-bidi-font-family: SymbolMT;">• </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">En matière de crédit documentaire, les parties s'intéressent aux documents et non aux marchandises, services et/ ou autres prestations auxquelles ils se rapportent (cf. art. 5</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">RUU 600).</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: SymbolMT; font-size: 12.0pt; mso-bidi-font-family: SymbolMT;">• </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">Les instructions d'émission doivent être complètes et précises. Il faut éviter d’y inclure trop de détails.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: SymbolMT; font-size: 12.0pt; mso-bidi-font-family: SymbolMT;">• </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">La banque notificatrice a notamment l'obligation de vérifier l'apparence d'authenticité du crédit documentaire (cf. art. 9b RUU 600).</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: SymbolMT; font-size: 12.0pt; mso-bidi-font-family: SymbolMT;">• </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">Les banques n'assument aucune responsabilité quant à la forme, l'exhaustivité, l'authenticité et l’effet juridique des documents ou quant à la désignation, la quantité,</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">le poids, la qualité, l'existence, etc., des marchandises représentées par les documents</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">(cf. art. 34 RUU 600).</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: SymbolMT; font-size: 12.0pt; mso-bidi-font-family: SymbolMT;">• </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">La date de validité et le lieu de présentation des documents doivent impérativement être mentionnés (art. 6 RUU 600).</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">Le crédit documentaire ne sert pas uniquement d'instrument de paiement, mais peut également être utilisé comme instrument de crédit.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="color: #134f5c; font-family: "Trebuchet MS",sans-serif; line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><span style="font-size: large;"><b>Principe du crédit documentaire :</b></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">Le crédit documentaire constitue un réel engagement de la banque du client au moment où les documents relatifs à la marchandise ou aux prestations de services sont présentés par le à la banque.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">La banque vérifie alors la conformité de ces documents avec les termes et les conditions du crédit.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">L’exportateur a donc l’assurance qu’il va être payé dans le délai fixé.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">L’acheteur quant à lui est certain que les conditions du crédit documentaire ont été respectées par le fournisseur.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">La banque de l’exportateur peut également apporter son engagement au respect des conditions du crédit documentaire.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="color: #134f5c; font-family: "Trebuchet MS",sans-serif; line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><span style="font-size: large;"><b>Crédit documentaire et remise documentaire :</b></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">La remise documentaire consiste pour l´exportateur à confier à sa banque les documents commerciaux et financiers, avec mandat de les faire remettre par une banque à l´acheteur contre paiement comptant ou engagement de payer à une échéance donnée.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">La remise documentaire offre l´avantage d´être un système simple, mais ne constitue pas une garantie de paiement et suppose donc une relative confiance envers votre acheteur.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">La différence essentielle qui existe entre la remise documentaire et le crédit documentaire réside dans le fait que la remise documentaire ne comporte aucun engagement de paiement d´une ou plusieurs banques.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="color: #134f5c; font-family: "Trebuchet MS",sans-serif; line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><span style="font-size: large;"><b>Les différents types du crédit documentaire :</b></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><i><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">Les principaux types de crédits documentaires :</span></i></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">- <b>Le crédit documentaire révocable </b>: permet à la banque émettrice de le modifier ou l´annuler à son gré sans avoir à aviser préalablement le bénéficiaire. C´est une formule très peu utilisée.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">- <b>Le crédit documentaire irrévocable : </b>comporte un engagement ferme donné en faveur du vendeur par la banque émettrice agissant sur instruction de l´acheteur d´exécuter le paiement sous la réserve de la remise des documents conformes. Il ne peut être annulé ou modifié sans l´accord de toutes les parties intéressées.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">- <b>Le crédit documentaire irrévocable et confirmé </b>: ajoute à l´engagement de la banque de l’acheteur (Émettrice) celui de la banque de l’exportateur (notificatrice).</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><i><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">Les crédits documentaires spéciaux :</span></i></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">- <b>Le crédit documentaire revolving </b>: permet dans le cas d´un courant d´affaire régulier le renouvellement automatique dans les conditions préalablement négociées.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">- <b>Le crédit documentaire transférable : </b>permet au bénéficiaire de mettre le crédit documentaire (tout ou partie) à la disposition d’un autre bénéficiaire (appelé second bénéficiaire).</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">- <b>Le crédit documentaire adossé ou back to back : </b>se substitue au crédit transférable si cette modalité n´est pas possible. Il sera alors émis, à la demande de l´exportateur, un second crédit documentaire, en faveur de son fournisseur.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">- <b>Le crédit Red Clause : </b>comporte une clause qui autorise la banque négociatrice à effectuer des avances au bénéficiaire.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="color: #134f5c; font-family: "Trebuchet MS",sans-serif; line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><span style="font-size: large;"><b>Mécanisme du crédit documentaire :</b></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><b><span style="color: black; font-family: "Arial","sans-serif"; font-size: 13.0pt;">- Phase d’ouverture du crédit :</span></b></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">1</span></b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">. l’importateur demande à sa banque d’ouvrir un crédit documentaire en faveur de son fournisseur selon les termes du contrat commercial.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">2</span></b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">. l’ouverture du crédit documentaire se traduit par l’envoi d’un texte normalisé à la banque du fournisseur.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">Il comporte de nombreuses mentions définies par l’importateur :</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><i><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">Les Mentions Obligatoires</span></i></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">- Noms et adresses :</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: SymbolMT; font-size: 10.0pt; mso-bidi-font-family: SymbolMT;">• </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">du donneur d’ordre,</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: SymbolMT; font-size: 10.0pt; mso-bidi-font-family: SymbolMT;">• </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">du bénéficiaire,</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: SymbolMT; font-size: 10.0pt; mso-bidi-font-family: SymbolMT;">• </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">de la banque notificatrice,</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: SymbolMT; font-size: 10.0pt; mso-bidi-font-family: SymbolMT;">• </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">le cas échéant, de la banque confirmante.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">- Montant du crédit</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">- Désignation des marchandises</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">- Liste des documents</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">- Conditions de vente</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">- Validité du crédit</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><i><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">Autres mentions :</span></i></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">- Références du crédit</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">- Forme de crédit</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">- Montant</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">- Validité</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">- Bénéficiaire</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">- Donneur d’ordre</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">- Description des marchandises</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">- Liste des documents à fournir</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">- Date limite d’expédition</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">- Délai de présentation</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">- Conditions de vente (Incoterm)</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">- Formes de règlement (à vue / à x jours / par acceptation / différé / négociation)</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">- Expéditions partielles</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">- Transbordement</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">- Engagement bancaire (confirmé ou non)</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">- Banque notificatrice (banque intermédiaire)</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">- Frais</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">- Instructions bancaires (modalités de remboursement, envoi des documents).</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">3</span></b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">. à la réception, le fournisseur est avisé par sa banque, il vérifie que les termes du crédit correspondent au contrat. Le cas échéant, il peut demander des amendements à apporter au texte initial.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><b><span style="color: black; font-family: "Arial","sans-serif"; font-size: 13.0pt;">- Phase de réalisation du crédit :</span></b></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">1</span></b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">. L’exportateur expédie les marchandises et présente les différents documents demandés dans le crédit documentaire à sa banque.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">2</span></b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">. La banque notificatrice examine la conformité des documents remis par le fournisseur et les envoie ensuite à la banque du client.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">3</span></b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">. Si la banque émettrice considère que les documents présentés sont conformes aux conditions du crédit documentaire, elle effectue le paiement au comptant ou à l’échéance selon les termes du crédit documentaire.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">4</span></b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">. Si par contre, elle constate des non-conformités elle en informe la banque notificatrice et l’informe qu’elle ne procédera au règlement qu’après qu’elle obtienne l’accord de l’importateur la levée des réserves.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="color: #134f5c; font-family: "Trebuchet MS",sans-serif; line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><span style="font-size: large;"><b>Avantages et inconvénients du crédit documentaire :</b></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><b><span style="color: white; font-family: "Times New Roman","serif"; font-size: 12.0pt;">Avantages Inconvénients</span></b></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><br />
</div><table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="border: 1pt solid windowtext; font-family: "Trebuchet MS",sans-serif; padding: 0cm 5.4pt; text-align: center; width: 230.3pt;" valign="top" width="307"> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><b>Avantages</b></div></td> <td style="-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; font-family: "Trebuchet MS",sans-serif; padding: 0cm 5.4pt; text-align: center; width: 230.3pt;" valign="top" width="307"> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><b>Inconvénients</b></div></td> </tr>
<tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;"> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 230.3pt;" valign="top" width="307"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: SymbolMT; font-size: 10.0pt; mso-bidi-font-family: SymbolMT;">• </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">Le crédit documentaire sécurise les transactions de commerce international. Il apporte la sécurité de la garantie d'une banque dans un contexte où les acteurs, leurs pratiques et leur solvabilité sont des facteurs de risque difficilement appréhendables par un acteur hors du pays.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: SymbolMT; font-size: 10.0pt; mso-bidi-font-family: SymbolMT;">• </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">Le crédit documentaire formalise la transaction en rédigeant le contrat sous une forme standardisée. Il encourage en cela le commerce international de marchandises.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><br />
</div></td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 230.3pt;" valign="top" width="307"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: SymbolMT; font-size: 10.0pt; mso-bidi-font-family: SymbolMT;">• </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">Le crédit n'est qu'un engagement à payer sur présentation des documents.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt;">Il ne constitue en rien un engagement sur la conformité de la marchandise ! L'acheteur n'a aucun recours si les documents sont conformes mais pas la qualité de la marchandise.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><br />
</div></td> </tr>
</tbody></table><div class="MsoNormal" style="text-align: justify;"><br />
</div></div>DONOUNhttp://www.blogger.com/profile/16504053154231336549noreply@blogger.com0tag:blogger.com,1999:blog-8262214360980159752.post-5634051590941833152011-08-22T13:49:00.002+00:002011-08-27T15:11:52.829+00:00Exercice n°5 en comptabilité analytique - Coûts complets<div dir="ltr" style="text-align: left;" trbidi="on"><h1 style="mso-list: l2 level1 lfo5; tab-stops: 35.4pt; text-indent: -18.0pt;"><span style="font-family: "Times New Roman";"> </span><span style="font-size: large;"><b style="color: #990000; font-family: "Trebuchet MS",sans-serif;">L’entreprise (PLASTYMERE) : Comptabilité analytique</b></span></h1><h1 style="text-indent: -18pt;"><span style="font-size: large;"><b style="color: #990000; font-family: "Trebuchet MS",sans-serif;"> </b></span><span style="font-family: "ae_AlMateen","serif"; font-size: 12pt; font-weight: normal;"></span></h1><div class="separator" style="clear: both; text-align: center;"></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhQTfxFNFNMpgwR_a4pGklZumQmw0Uwocgqz8c0tAdXXyxVxkrBeD1dv0RcMn50dWzr8f3Hm9QSZxskxx0g8WLL4s975srdJflkM9EpYZ0NLrmSkI5s4lhMuPn1KysWyAGta-FI-AePiv8/s1600/films-adhesifs.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="295" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhQTfxFNFNMpgwR_a4pGklZumQmw0Uwocgqz8c0tAdXXyxVxkrBeD1dv0RcMn50dWzr8f3Hm9QSZxskxx0g8WLL4s975srdJflkM9EpYZ0NLrmSkI5s4lhMuPn1KysWyAGta-FI-AePiv8/s320/films-adhesifs.jpg" width="320" /></a></div><script type="text/javascript"><!--
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</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><i><span style="font-size: 8pt;">L'un des établissements industriels de la société « PLASTYMERE » fabrique, entre autres, quatre types de films plastiques multi-couches en polypropylène vendus en rouleaux. </span></i></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><i><span style="font-size: 8pt;">Lors d'une première phase sont obtenus des granulés dans un atelier de granulation. Lors de la phase suivante, dans un atelier d'extrudage, ces granulés subissent un traitement complémentaire par mise en œuvre de techniques dépendant de la nature du produit attendu. À cette occasion, diverses matières pondéreuses sont adjointes (cartons minces, aluminium, etc., selon le type de film souhaité).</span></i></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><i><span style="font-size: 8pt;">Lors de la phase granulation, les informations suivantes relatives à l'exploitation du mois écoulé ont été collectées :</span></i></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: -14.2pt;"><span style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-size: 8pt;">Une seule matière première principale a été utilisée. Le stock au début du mois dans l'atelier était de 100 tonnes (évaluées au total 57 000 Dh). Les entrées du mois ont été, dans l'ordre chronologique, les suivantes :</span></i></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l1 level1 lfo2; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: -18.0pt;"><span style="font-size: 10pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-size: 8pt;">200 tonnes pour un coût total de 116 000 Dh</span></i></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l1 level1 lfo2; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: -18.0pt;"><span style="font-size: 10pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-size: 8pt;">250 tonnes pour un coût total de 150 000 Dh</span></i></div><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l1 level1 lfo2; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: -18.0pt;"><span style="font-size: 10pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-size: 8pt;">300 tonnes pour un coût total de 188 400 Dh</span></i></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><script type="text/javascript"><!--
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</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><i><span style="font-size: 8pt;">Les sorties et le stock de clôture sont évalués selon la méthode du «premier entré, premier sorti». Il n'y a pas de différences d'inventaire.</span></i></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: -14.2pt;"><span style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-size: 8pt;">Consommations :</span></i></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l1 level1 lfo2; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: -18.0pt;"><span style="font-size: 10pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-size: 8pt;">Matière première principale consommée (800 tonnes) (à calculer)</span></i></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l1 level1 lfo2; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: -18.0pt;"><span style="font-size: 10pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-size: 8pt;">Matières additives diverses consommées (de poids négligeable) 312 352 Dh</span></i></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l1 level1 lfo2; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: -18.0pt;"><span style="font-size: 10pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-size: 8pt;">Main-d'œuvre directe 1 199 200 Dh</span></i></div><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l1 level1 lfo2; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: -18.0pt;"><span style="font-size: 10pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-size: 8pt;">Autres charges 888 328 Dh</span></i></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: -14.2pt;"><span style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-size: 8pt;">Les opérations de granulation n'entraînent aucune perte de poids ou de matière.</span></i></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: -14.2pt;"><span style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-size: 8pt;">Les encours du début du mois ont déjà absorbé :</span></i></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l1 level1 lfo2; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: -18.0pt;"><span style="font-size: 10pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-size: 8pt;">Matière première principale (48 tonnes) 39 824 Dh</span></i></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l1 level1 lfo2; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: -18.0pt;"><span style="font-size: 10pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-size: 8pt;">Matières additives diverses 32 000 Dh</span></i></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l1 level1 lfo2; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: -18.0pt;"><span style="font-size: 10pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-size: 8pt;">Main-d'œuvre directe 80 288 Dh</span></i></div><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l1 level1 lfo2; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: -18.0pt;"><span style="font-size: 10pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-size: 8pt;">Autres charges 75 600 Dh</span></i></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><i><span style="font-size: 8pt;">Les degrés d'avancement correspondants ne sont pas connus.</span></i></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: -14.2pt;"><span style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-size: 8pt;">À la fin du mois, un encours de 160 tonnes est constaté, et les degrés d'avancement suivants ont pu être recensés :</span></i></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l1 level1 lfo2; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: -18.0pt;"><span style="font-size: 10pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-size: 8pt;">Matière première principale 100 %</span></i></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l1 level1 lfo2; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: -18.0pt;"><span style="font-size: 10pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-size: 8pt;">Matières additives diverses 80 %</span></i></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l1 level1 lfo2; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: -18.0pt;"><span style="font-size: 10pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-size: 8pt;">Main-d'œuvre directe 50 %</span></i></div><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l1 level1 lfo2; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: -18.0pt;"><span style="font-size: 10pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-size: 8pt;">Autres charges 60 %</span></i></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><b><i><u><span style="font-size: 8pt;">Travail à faire</span></u></i></b></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l3 level1 lfo3; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: -18.0pt;"><b><i><span style="font-size: 8pt;">1.<span style="font: 7pt "Times New Roman";"> </span></span></i></b><span dir="LTR"></span><b><i><span style="font-size: 8pt;">Calculer le coût de production des granulés finis obtenus durant le mois.</span></i></b></div><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l3 level1 lfo3; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: -18.0pt;"><b><i><span style="font-size: 8pt;">2.<span style="font: 7pt "Times New Roman";"> </span></span></i></b><span dir="LTR"></span><b><i><span style="font-size: 8pt;">Calculer le coût de l'encours de clôture. Proposer une vérification.</span></i></b></div></div>DONOUNhttp://www.blogger.com/profile/16504053154231336549noreply@blogger.com2tag:blogger.com,1999:blog-8262214360980159752.post-50384505195316227312011-08-21T14:45:00.000+00:002011-08-21T14:45:08.663+00:00Ligne, gamme et marque<div dir="ltr" style="text-align: left;" trbidi="on"><!--[if gte mso 9]><xml> <o:DocumentProperties> <o:Version>14.00</o:Version> </o:DocumentProperties> <o:OfficeDocumentSettings> <o:AllowPNG/> </o:OfficeDocumentSettings> </xml><![endif]--><!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves/> <w:TrackFormatting/> <w:HyphenationZone>21</w:HyphenationZone> <w:PunctuationKerning/> <w:ValidateAgainstSchemas/> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF/> <w:LidThemeOther>FR</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> <w:LidThemeComplexScript>AR-SA</w:LidThemeComplexScript> <w:Compatibility> <w:BreakWrappedTables/> <w:SnapToGridInCell/> <w:WrapTextWithPunct/> <w:UseAsianBreakRules/> <w:DontGrowAutofit/> <w:SplitPgBreakAndParaMark/> <w:EnableOpenTypeKerning/> <w:DontFlipMirrorIndents/> <w:OverrideTableStyleHps/> </w:Compatibility> <m:mathPr> <m:mathFont m:val="Cambria Math"/> <m:brkBin m:val="before"/> <m:brkBinSub m:val="--"/> <m:smallFrac m:val="off"/> <m:dispDef/> <m:lMargin m:val="0"/> <m:rMargin m:val="0"/> <m:defJc m:val="centerGroup"/> <m:wrapIndent m:val="1440"/> <m:intLim m:val="subSup"/> <m:naryLim m:val="undOvr"/> </m:mathPr></w:WordDocument> </xml><![endif]--><!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
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</style> <![endif]--><b style="font-family: "Trebuchet MS",sans-serif;"><span class="FontStyle16" style="color: #990000;"><span style="font-size: 20pt;">Ligne, gamme et marque</span></span></b><span class="FontStyle16"><span style="color: black; font-size: 20.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span><span style="background-color: white;"> </span><div class="Style3" style="background-color: white; margin: 3.1pt 0cm 0.0001pt 36pt; text-indent: -18pt;"><br />
</div><div class="Style3" style="background-color: white; margin: 3.1pt 0cm 0.0001pt 36pt; text-indent: -18pt;"><br />
</div><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEixhVw6ROgVNQUlnVu3tttA0dJhzMbSvJYd92HRUvrUXQV0wLw5nIputUBnPmFJj-70mIe12UOHXs7n-pZxaDu2fAYmhnUXm5WWGGP3i8ou-R3XH3N5R3VY8-OpF5a3C1_kbsjzy8Gs0VA/s1600/532-nr_sk_md.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEixhVw6ROgVNQUlnVu3tttA0dJhzMbSvJYd92HRUvrUXQV0wLw5nIputUBnPmFJj-70mIe12UOHXs7n-pZxaDu2fAYmhnUXm5WWGGP3i8ou-R3XH3N5R3VY8-OpF5a3C1_kbsjzy8Gs0VA/s1600/532-nr_sk_md.jpg" /></a></div><div class="Style3" style="background-color: white; margin: 3.1pt 0cm 0.0001pt 36pt; text-indent: -18pt;"><br />
</div><div class="Style3" style="background-color: white; margin: 3.1pt 0cm 0.0001pt 36pt; text-indent: -18pt;"><br />
</div><div class="Style3" style="background-color: white; margin: 3.1pt 0cm 0.0001pt 36pt; text-indent: -18pt;"><br />
</div><div class="Style3" style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif; margin: 3.1pt 0cm 0.0001pt 36pt; text-indent: -18pt;"><b><span class="FontStyle23"><span style="color: #376092;"><span>A.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></span><span dir="LTR"></span><span class="FontStyle23"><span style="color: #376092; mso-ansi-font-size: 12.0pt; mso-bidi-font-size: 12.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: #376092; mso-style-textfill-fill-colortransforms: lumm=75000; mso-style-textfill-fill-themecolor: accent1; mso-themecolor: accent1; mso-themeshade: 191;">Distinction entre ligne et gamme</span></span></b></div><div class="Style4" style="line-height: 11.5pt; margin-top: 10.55pt; mso-line-height-rule: exactly; mso-pagination: widow-orphan; text-align: justify;"><span class="FontStyle24"><span style="color: black; font-size: 8.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">Ces deux notions sont différentes quoique bien souvent utilisées l'une pour l'autre, que ce soit dans le milieu professionnel ou dans les ouvrages spéciali<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">sés qui donnent chacun leur pro<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">pre définition de ces deux termes. L'utilisation d'exemples va rendre plus aisée la distinction entre ces deux concepts.</span></span></span></span></span><span class="FontStyle24"><span style="color: black; font-size: 8.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div class="Style5" style="line-height: 11.5pt; mso-line-height-rule: exactly; mso-pagination: widow-orphan;"><span class="FontStyle24"><span style="color: black; font-size: 8.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">Le groupe Benckiser-St-Marc possède un ensemble de trois produits pour lave-vaisselle (poudre de lavage, rinçage, sel régénérant) ; ces<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"> trois produits portent la même marque : Calgonit ; la communication (publicité) pour ces produits est homogène ; c'est ce que l'on appelle une ligne de produits.</span></span></span></span><span class="FontStyle24"><span style="color: black; font-size: 8.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div class="Style6" style="line-height: 12.0pt; margin-left: 20.15pt; mso-line-height-rule: exactly; mso-pagination: widow-orphan;"><br />
</div><div class="Style6" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 20.15pt; margin-right: 0cm; margin-top: 6.7pt; mso-pagination: widow-orphan;"><span class="FontStyle17"><i><span style="color: black; font-size: 7.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">Une ligne est donc un ensemble cohérent de produits situés dans le même univers de consommat<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">ion,</span></span></span></i></span><span class="FontStyle17"><i><span style="color: black; font-size: 7.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></i></span></div><div class="Style7" style="line-height: 11.05pt; margin-left: 20.15pt; mso-line-height-rule: exactly; mso-list: l0 level1 lfo1; mso-pagination: widow-orphan; tab-stops: 29.75pt; text-align: justify; text-indent: 0cm;"><span class="FontStyle17"><span style="color: black; font-size: 7.0pt; mso-bidi-font-style: italic; mso-fareast-font-family: "Segoe UI"; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span></span><span dir="LTR"></span><span class="FontStyle17"><i><span style="color: black; font-size: 7.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">bénéficiant d'une communication homogène</span></span></i></span><span class="FontStyle17"><i><span style="color: black; font-size: 7.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></i></span></div><div class="Style7" style="line-height: 11.05pt; margin-left: 20.15pt; mso-line-height-rule: exactly; mso-list: l0 level1 lfo1; mso-pagination: widow-orphan; tab-stops: 29.75pt; text-align: justify; text-indent: 0cm;"><span class="FontStyle17"><span style="color: black; font-size: 7.0pt; mso-bidi-font-style: italic; mso-fareast-font-family: "Segoe UI"; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span></span><span dir="LTR"></span><span class="FontStyle17"><i><span style="color: black; font-size: 7.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">et portant la même marque, avec ou sans prénom.</span></span></i></span><span class="FontStyle17"><i><span style="color: black; font-size: 7.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></i></span></div><div class="Style5" style="line-height: 11.3pt; mso-line-height-rule: exactly; mso-pagination: widow-orphan;"><br />
</div><div class="Style5" style="line-height: 11.3pt; mso-line-height-rule: exactly; mso-pagination: widow-orphan;"><span class="FontStyle24"><span style="color: black; font-size: 8.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">Une entreprise peut ainsi possé<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">der plusieurs lignes de produits indépendantes et positionnées dans des univers de consommation différents : le groupe Benckiser-St-Marc possède aussi les lignes de produits St-Marc (lessive) et Baranne (cirage).</span></span></span></span><span class="FontStyle24"><span style="color: black; font-size: 8.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div class="Style11" style="line-height: 12.0pt; mso-line-height-rule: exactly; mso-pagination: widow-orphan;"><br />
</div><div class="Style11" style="margin-top: 1.2pt; mso-pagination: widow-orphan;"><span class="FontStyle18"><i><u><span style="color: black; font-size: 11.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">La noti<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">on de gamme a deux acceptions :</span></span></span></u></i></span><span class="FontStyle18"><i><u><span style="color: black; font-size: 11.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></u></i></span></div><div class="Style12" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: .25pt; margin-top: .7pt; mso-pagination: widow-orphan; tab-stops: 8.9pt; text-indent: 0cm;"><br />
</div><div class="Style12" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 7.1pt; margin-right: .25pt; margin-top: .7pt; mso-list: l3 level1 lfo4; mso-pagination: widow-orphan; tab-stops: 8.9pt; text-indent: -7.1pt;"><span class="FontStyle19"><span style="color: black; font-family: Symbol; font-size: 9.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span></span><span dir="LTR"></span><span class="FontStyle19"><span style="color: black; font-size: 9.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">elle peut désigner un ensemble de lignes de produits similaires. </span></span></span><span class="FontStyle24"><span style="color: black; font-size: 8.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">On peut parler par exemple de la gamme de véhicules de tourisme Renault, qui comprend les lignes Twingo, Clio, Modus, Kangoo, Mégane II, Scénic, Laguna, Espace ou Vel Satis,</span></span></span><span class="FontStyle19"><span style="color: black; font-size: 9.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div class="Style12" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 7.1pt; margin-right: .25pt; margin-top: 2.4pt; mso-list: l3 level1 lfo4; mso-pagination: widow-orphan; tab-stops: 8.9pt; text-indent: -7.1pt;"><span class="FontStyle19"><span style="color: black; font-family: Symbol; font-size: 9.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span></span><span dir="LTR"></span><span class="FontStyle19"><span style="color: black; font-size: 9.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">elle peut é<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">galement désigner l'étendue d'une ligne. </span></span></span></span><span class="FontStyle24"><span style="color: black; font-size: 8.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">On peut dire par exemple que dans la ligne Mégane II de Renault, la gamme de produits est très étendue, du modèle 1.4 Ambiance (bas de gamme) à la Mégane II Privilège 2.0 i6v (haut de gamme), en passant par la versi<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">on Expression 1.9 dCi 120 ch et bien d'autres... Cette dernière acception du mot gamme est plus proche du consommateur et c'est celle qui est utilisée dans cet ouvrage.</span></span></span></span><span class="FontStyle19"><span style="color: black; font-size: 9.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div class="Style3" style="margin-top: .25pt; mso-pagination: widow-orphan;"><br />
</div><div class="Style3" style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif; margin: 3.1pt 0cm 0.0001pt 36pt; text-indent: -18pt;"><b><span class="FontStyle23"><span style="color: #376092; mso-ansi-font-size: 12.0pt; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Segoe UI"; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: #376092; mso-style-textfill-fill-colortransforms: lumm=75000; mso-style-textfill-fill-themecolor: accent1; mso-themecolor: accent1; mso-themeshade: 191;"><span style="mso-list: Ignore;">B.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></span><span dir="LTR"></span><span class="FontStyle23"><span style="color: #376092; mso-ansi-font-size: 12.0pt; mso-bidi-font-size: 12.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: #376092; mso-style-textfill-fill-colortransforms: lumm=75000; mso-style-textfill-fill-themecolor: accent1; mso-themecolor: accent1; mso-themeshade: 191;">Ligne, gamme et politique de marque</span></span></b></div><div class="Style5" style="line-height: 11.5pt; margin-top: 10.55pt; mso-line-height-rule: exactly; mso-pagination: widow-orphan;"><span class="FontStyle24"><span style="color: black; font-size: 8.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">Un fabricant peut utiliser une ou plusieurs pol<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">itique(s) de marque pour l'ensemble de ses lignes de produits :</span></span></span></span><span class="FontStyle24"><span style="color: black; font-size: 8.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div class="Style8" style="line-height: 12.0pt; mso-line-height-rule: exactly; mso-pagination: widow-orphan; text-align: justify;"><br />
</div><div class="Style8" style="margin-top: 1.2pt; mso-pagination: widow-orphan; tab-stops: 13.2pt; text-align: justify;"><span class="FontStyle21"><i><span style="color: #953735; font-size: 9.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: #953735; mso-style-textfill-fill-colortransforms: lumm=75000; mso-style-textfill-fill-themecolor: accent2; mso-themecolor: accent2; mso-themeshade: 191;">■<span style="mso-tab-count: 1;"> </span>La même politique de marque :</span></i></span></div><div class="Style12" style="line-height: 11.3pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 10.8pt; margin-right: 0cm; margin-top: 4.55pt; mso-line-height-rule: exactly; mso-list: l0 level1 lfo2; mso-pagination: widow-orphan; tab-stops: 10.8pt; text-indent: -10.8pt;"><span class="FontStyle24"><span style="color: black; font-size: 8.0pt; mso-fareast-font-family: Constantia; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span></span><span dir="LTR"></span><span class="FontStyle24"><span style="color: black; font-size: 8.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">la marque Bref, de Henkel se retrouve sur une poudre à récurer (Bref fraî<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">cheur citron), sur de la javel (Bref javel'net), sur des produits pour les vitres<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"> (Bref Radical avec javel) et pour l'hygiène des WC (Bref gel WC), à chaque fois, la marque générique Bref étant suivie d'un complément par produit,</span></span></span></span></span><span class="FontStyle24"><span style="color: black; font-size: 8.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div class="Style12" style="line-height: 11.3pt; margin-left: 10.8pt; mso-line-height-rule: exactly; mso-list: l0 level1 lfo2; mso-pagination: widow-orphan; tab-stops: 10.8pt; text-indent: -10.8pt;"><span class="FontStyle24"><span style="color: black; font-size: 8.0pt; mso-fareast-font-family: Constantia; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span></span><span dir="LTR"></span><span class="FontStyle24"><span style="color: black; font-size: 8.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">le groupe Benckiser-St-Marc utilise une marque diffé<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">rente pour chacune de ses lignes de produits : Baranne (cirage), St-Marc (lessive), Calgonit (produit pour lave-vaisselle).</span></span></span></span><span class="FontStyle24"><span style="color: black; font-size: 8.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div class="Style12" style="line-height: 11.3pt; mso-line-height-rule: exactly; mso-pagination: widow-orphan; tab-stops: 10.8pt; text-indent: 0cm;"><br />
</div><div class="Style8" style="margin-top: 1.2pt; mso-pagination: widow-orphan; tab-stops: 13.2pt; text-align: justify;"><span class="FontStyle21"><i><span style="color: #953735; font-size: 9.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: #953735; mso-style-textfill-fill-colortransforms: lumm=75000; mso-style-textfill-fill-themecolor: accent2; mso-themecolor: accent2; mso-themeshade: 191;">■<span style="mso-tab-count: 1;"> </span>Des politiques de marque différentes au sein de la même ligne de produits : </span></i></span></div><div class="Style8" style="margin-top: 12.0pt; mso-pagination: widow-orphan; tab-stops: 13.2pt; text-align: justify;"><span class="FontStyle24"><span style="color: black; font-size: 8.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">Le<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"> groupe Ricard utilise dans sa ligne whisky les marq<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">ues « Clan Campbell » et « Clan Campbell pure malt » (10 ans d'âge).</span></span></span></span></span><span class="FontStyle24"><b><span style="color: black; font-family: "Segoe UI","sans-serif"; font-size: 9.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></b></span></div><div class="Style3" style="margin-top: 5.75pt; mso-pagination: widow-orphan;"><br />
</div><div class="Style3" style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif; margin: 3.1pt 0cm 0.0001pt 36pt; text-indent: -18pt;"><b><span class="FontStyle23"><span style="color: #376092; mso-ansi-font-size: 12.0pt; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Segoe UI"; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: #376092; mso-style-textfill-fill-colortransforms: lumm=75000; mso-style-textfill-fill-themecolor: accent1; mso-themecolor: accent1; mso-themeshade: 191;"><span style="mso-list: Ignore;">C.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></span><span dir="LTR"></span><span class="FontStyle23"><span style="color: #376092; mso-ansi-font-size: 12.0pt; mso-bidi-font-size: 12.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: #376092; mso-style-textfill-fill-colortransforms: lumm=75000; mso-style-textfill-fill-themecolor: accent1; mso-themecolor: accent1; mso-themeshade: 191;">Rôle des différents produits dans une gamme</span></span></b></div><div class="Style5" style="line-height: 11.5pt; margin-top: 10.3pt; mso-line-height-rule: exactly; mso-pagination: widow-orphan;"><span class="FontStyle24"><span style="color: black; font-size: 8.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">On trouve <span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">dans une gamme des produits investis d'une fonction bien parti<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">culière :</span></span></span></span></span><span class="FontStyle24"><span style="color: black; font-size: 8.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div class="Style10" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: .5pt; margin-top: 11.3pt; mso-list: l2 level1 lfo5; mso-pagination: widow-orphan; tab-stops: 13.45pt; text-indent: 0cm;"><span class="FontStyle21"><span style="color: #953735; font-size: 9.0pt; font-weight: normal; mso-bidi-font-weight: bold; mso-fareast-font-family: "Segoe UI"; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: #953735; mso-style-textfill-fill-colortransforms: lumm=75000; mso-style-textfill-fill-themecolor: accent2; mso-themecolor: accent2; mso-themeshade: 191;"><span style="mso-list: Ignore;">■<span style="font: 7.0pt "Times New Roman";"> </span></span></span></span><span dir="LTR"></span><span class="FontStyle21"><i><span style="color: #953735; font-size: 9.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: #953735; mso-style-textfill-fill-colortransforms: lumm=75000; mso-style-textfill-fill-themecolor: accent2; mso-themecolor: accent2; mso-themeshade: 191;">Les produits leaders</span></i></span><span class="FontStyle21"><span style="color: #953735; font-size: 9.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: #953735; mso-style-textfill-fill-colortransforms: lumm=75000; mso-style-textfill-fill-themecolor: accent2; mso-themecolor: accent2; mso-themeshade: 191;">, </span></span><span class="FontStyle24"><span style="color: black; font-size: 8.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">ceux qui <span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">permettent à l'entreprise <span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">de vivre, en volume d'activité et/ou en marge,</span></span></span></span></span><span class="FontStyle21"><span style="color: #953735; font-size: 9.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: #953735; mso-style-textfill-fill-colortransforms: lumm=75000; mso-style-textfill-fill-themecolor: accent2; mso-themecolor: accent2; mso-themeshade: 191;"></span></span></div><div class="Style10" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: .25pt; margin-top: 11.3pt; mso-list: l0 level1 lfo3; mso-pagination: widow-orphan; tab-stops: 13.45pt; text-indent: 0cm;"><span class="FontStyle21"><span style="color: #953735; font-size: 9.0pt; font-weight: normal; mso-bidi-font-weight: bold; mso-fareast-font-family: "Segoe UI"; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: #953735; mso-style-textfill-fill-colortransforms: lumm=75000; mso-style-textfill-fill-themecolor: accent2; mso-themecolor: accent2; mso-themeshade: 191;"><span style="mso-list: Ignore;">■<span style="font: 7.0pt "Times New Roman";"> </span></span></span></span><span dir="LTR"></span><span class="FontStyle21"><i><span style="color: #953735; font-size: 9.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: #953735; mso-style-textfill-fill-colortransforms: lumm=75000; mso-style-textfill-fill-themecolor: accent2; mso-themecolor: accent2; mso-themeshade: 191;">Les produits d'attraction</span></i></span><span class="FontStyle21"><span style="color: #953735; font-size: 9.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: #953735; mso-style-textfill-fill-colortransforms: lumm=75000; mso-style-textfill-fill-themecolor: accent2; mso-themecolor: accent2; mso-themeshade: 191;">, </span></span><span class="FontStyle24"><span style="color: black; font-size: 8.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">dont le rôle est de faire connaî<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">tre la gamme (par le bas) ; ce sera au vendeur d'essayer de tirer le client plus haut dans la gamme (exemple : Renault Clio 1.2),</span></span></span></span><span class="FontStyle21"><span style="color: #953735; font-size: 9.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: #953735; mso-style-textfill-fill-colortransforms: lumm=75000; mso-style-textfill-fill-themecolor: accent2; mso-themecolor: accent2; mso-themeshade: 191;"></span></span></div><div class="Style10" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: .5pt; margin-top: 11.3pt; mso-list: l0 level1 lfo3; mso-pagination: widow-orphan; tab-stops: 13.45pt; text-indent: 0cm;"><span class="FontStyle21"><span style="color: #953735; font-size: 9.0pt; font-weight: normal; mso-bidi-font-weight: bold; mso-fareast-font-family: "Segoe UI"; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: #953735; mso-style-textfill-fill-colortransforms: lumm=75000; mso-style-textfill-fill-themecolor: accent2; mso-themecolor: accent2; mso-themeshade: 191;"><span style="mso-list: Ignore;">■<span style="font: 7.0pt "Times New Roman";"> </span></span></span></span><span dir="LTR"></span><span class="FontStyle21"><i><span style="color: #953735; font-size: 9.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: #953735; mso-style-textfill-fill-colortransforms: lumm=75000; mso-style-textfill-fill-themecolor: accent2; mso-themecolor: accent2; mso-themeshade: 191;">Les produits régulateurs</span></i></span><span class="FontStyle21"><span style="color: #953735; font-size: 9.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: #953735; mso-style-textfill-fill-colortransforms: lumm=75000; mso-style-textfill-fill-themecolor: accent2; mso-themecolor: accent2; mso-themeshade: 191;">, </span></span><span class="FontStyle24"><span style="color: black; font-size: 8.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">qui permettent de contre-balancer l'activité saisonnière d'un produit (skis pour la neige et ski<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">s nautiques),</span></span></span></span><span class="FontStyle21"><span style="color: #953735; font-size: 9.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: #953735; mso-style-textfill-fill-colortransforms: lumm=75000; mso-style-textfill-fill-themecolor: accent2; mso-themecolor: accent2; mso-themeshade: 191;"></span></span></div><div class="Style10" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: .5pt; margin-top: 11.3pt; mso-list: l0 level1 lfo3; mso-pagination: widow-orphan; tab-stops: 13.45pt; text-indent: 0cm;"><span class="FontStyle21"><span style="color: #953735; font-size: 9.0pt; font-weight: normal; mso-bidi-font-weight: bold; mso-fareast-font-family: "Segoe UI"; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: #953735; mso-style-textfill-fill-colortransforms: lumm=75000; mso-style-textfill-fill-themecolor: accent2; mso-themecolor: accent2; mso-themeshade: 191;"><span style="mso-list: Ignore;">■<span style="font: 7.0pt "Times New Roman";"> </span></span></span></span><span dir="LTR"></span><span class="FontStyle21"><i><span style="color: #953735; font-size: 9.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: #953735; mso-style-textfill-fill-colortransforms: lumm=75000; mso-style-textfill-fill-themecolor: accent2; mso-themecolor: accent2; mso-themeshade: 191;">Les produits tactiques</span></i></span><span class="FontStyle21"><span style="color: #953735; font-size: 9.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: #953735; mso-style-textfill-fill-colortransforms: lumm=75000; mso-style-textfill-fill-themecolor: accent2; mso-themecolor: accent2; mso-themeshade: 191;">, </span></span><span class="FontStyle24"><span style="color: black; font-size: 8.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">qui sont la réponse rapide à une innovation de la concurrence (Canard Johnson, copié par tous ses concurrents, y compris les MDD).</span></span></span><span class="FontStyle21"><span style="color: #953735; font-size: 9.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: #953735; mso-style-textfill-fill-colortransforms: lumm=75000; mso-style-textfill-fill-themecolor: accent2; mso-themecolor: accent2; mso-themeshade: 191;"></span></span></div><div class="Style3" style="line-height: 12.0pt; mso-line-height-rule: exactly; mso-pagination: widow-orphan;"><br />
</div><div class="Style3" style="line-height: 12.0pt; mso-line-height-rule: exactly; mso-pagination: widow-orphan;"><span style="font-size: 10.0pt;"> </span></div><div class="Style3" style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif; margin: 3.1pt 0cm 0.0001pt 36pt; text-indent: -18pt;"><b><span class="FontStyle23"><span style="color: #376092; mso-ansi-font-size: 12.0pt; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Segoe UI"; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: #376092; mso-style-textfill-fill-colortransforms: lumm=75000; mso-style-textfill-fill-themecolor: accent1; mso-themecolor: accent1; mso-themeshade: 191;"><span style="mso-list: Ignore;">D.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></span><span dir="LTR"></span><span class="FontStyle23"><span style="color: #376092; mso-ansi-font-size: 12.0pt; mso-bidi-font-size: 12.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: #376092; mso-style-textfill-fill-colortransforms: lumm=75000; mso-style-textfill-fill-themecolor: accent1; mso-themecolor: accent1; mso-themeshade: 191;">Politique de gamme</span></span></b></div><div class="Style5" style="line-height: 11.3pt; margin-top: 10.55pt; mso-line-height-rule: exactly; mso-pagination: widow-orphan;"><span class="FontStyle24"><span style="color: black; font-size: 8.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">Le choix d'une politique de gamme (courte, étendue, situé<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">e plutôt en haut, milieu ou bas de gamme) est fonction de la politique générale de l'entreprise (produits situés en haut de gamme, en bas de gamme, couverture totale des gammes), de sa politique sur le marché considéré (volonté de prendre une part importan<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">te du marché ou non), et de la structure de ce marché (segmentation importante ou non).</span></span></span></span></span><span class="FontStyle24"><span style="color: black; font-size: 8.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div class="Style4" style="line-height: 11.3pt; mso-line-height-rule: exactly; mso-pagination: widow-orphan; text-align: justify;"><span class="FontStyle24"><span style="color: black; font-size: 8.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">Une entreprise désirant prendre rapidement une part significative d'un marché aura tendance à développer une gamme importante de produits. Un marché peu segmenté va êtr<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">e occupé par des gammes de produits assez courtes et inversement.</span></span></span></span><span class="FontStyle24"><span style="color: black; font-size: 8.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div></div>DONOUNhttp://www.blogger.com/profile/16504053154231336549noreply@blogger.com0tag:blogger.com,1999:blog-8262214360980159752.post-40123977654313473902011-08-21T05:07:00.000+00:002011-08-21T05:07:04.324+00:00L'entreprise et l'information<div dir="ltr" style="text-align: left;" trbidi="on"><!--[if gte mso 9]><xml> <o:DocumentProperties> <o:Version>14.00</o:Version> </o:DocumentProperties> <o:OfficeDocumentSettings> <o:AllowPNG/> </o:OfficeDocumentSettings> </xml><![endif]--><!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves/> <w:TrackFormatting/> <w:HyphenationZone>21</w:HyphenationZone> <w:PunctuationKerning/> <w:ValidateAgainstSchemas/> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF/> <w:LidThemeOther>FR</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> <w:LidThemeComplexScript>AR-SA</w:LidThemeComplexScript> <w:Compatibility> <w:BreakWrappedTables/> <w:SnapToGridInCell/> <w:WrapTextWithPunct/> <w:UseAsianBreakRules/> <w:DontGrowAutofit/> <w:SplitPgBreakAndParaMark/> <w:EnableOpenTypeKerning/> <w:DontFlipMirrorIndents/> <w:OverrideTableStyleHps/> </w:Compatibility> <m:mathPr> <m:mathFont m:val="Cambria Math"/> <m:brkBin m:val="before"/> <m:brkBinSub m:val="--"/> <m:smallFrac m:val="off"/> <m:dispDef/> <m:lMargin m:val="0"/> <m:rMargin m:val="0"/> <m:defJc m:val="centerGroup"/> <m:wrapIndent m:val="1440"/> <m:intLim m:val="subSup"/> <m:naryLim m:val="undOvr"/> </m:mathPr></w:WordDocument> </xml><![endif]--><!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
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<div class="Style10" style="margin-top: 4.8pt; mso-pagination: widow-orphan;"><b style="color: #990000;"><span class="FontStyle31"><span style="font-family: "Trebuchet MS","sans-serif"; font-size: 18pt;">L'entreprise et l'information</span></span></b><span class="FontStyle33"><span style="color: black; font-family: "Trebuchet MS","sans-serif"; font-size: 18.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div class="Style10" style="margin-top: 4.8pt; mso-pagination: widow-orphan;"><br />
</div><div class="Style10" style="margin-top: 4.8pt;"><br />
</div><div class="Style10" style="margin-top: 4.8pt;"><br />
</div><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjo8U2dOdjtuejOerwP8bINdZ7jJimqa9sdwRsqzAGO8IX2ANIT2_Vw2hnciCJ1hKHPoG3gagJe6myXofhi2ZNk1xharR8Jab6r5ILeiSzStIYeCKrJ8_XZYrbAvfela7AMNilAO0xGch0/s1600/l-information-thumb104633.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="186" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjo8U2dOdjtuejOerwP8bINdZ7jJimqa9sdwRsqzAGO8IX2ANIT2_Vw2hnciCJ1hKHPoG3gagJe6myXofhi2ZNk1xharR8Jab6r5ILeiSzStIYeCKrJ8_XZYrbAvfela7AMNilAO0xGch0/s200/l-information-thumb104633.jpg" width="200" /></a></div><div class="Style10" style="margin-top: 4.8pt;"><br />
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</div><div class="Style10" style="margin-top: 4.8pt; mso-pagination: widow-orphan;"><u><b style="color: #274e13;"><span class="FontStyle33"><span style="font-family: "Trebuchet MS","sans-serif";">Les différents types d'informations</span></span></b></u><span class="FontStyle33"><span style="color: black; font-family: "Trebuchet MS","sans-serif"; mso-ansi-font-size: 12.0pt; mso-bidi-font-size: 12.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div class="Style4" style="margin-top: 2.65pt; mso-pagination: widow-orphan; tab-stops: 6.95pt;"><br />
</div><div class="Style4" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 2.65pt; mso-list: l0 level1 lfo1; mso-pagination: widow-orphan; tab-stops: 6.95pt; text-indent: 0cm;"><span class="FontStyle36"><span style="color: black; font-size: 10.0pt; mso-fareast-font-family: "Palatino Linotype"; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span></span><span dir="LTR"></span><span class="FontStyle36"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">L'information interne est le lien par lequel l'entreprise coordonne ses employés et ses activité<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">s, mais pour une même action, l'élément d'information nécessaire à chacun (comp<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">tabilité, marketing) diffère.</span></span></span></span></span><span class="FontStyle36"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div class="Style5" style="margin-top: .5pt; mso-pagination: widow-orphan;"><span class="FontStyle36"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">En externe, l'entreprise intègre des informations pour rester en adéquation avec son environnement par la veille technologique, des banques de don<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">nées, la presse, les études de marché etc.</span></span></span></span><span class="FontStyle36"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div class="Style4" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: .25pt; margin-top: 0cm; mso-list: l0 level1 lfo1; mso-pagination: widow-orphan; tab-stops: 6.95pt; text-indent: 0cm;"><span class="FontStyle36"><span style="color: black; font-size: 10.0pt; mso-fareast-font-family: "Palatino Linotype"; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span></span><span dir="LTR"></span><span class="FontStyle36"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">Les informations issues des opérations courantes sont collectées et traitées de façon stan<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">dardisées, mais les cas particuliers requièrent la recherche d'une information spécifique.</span></span></span></span><span class="FontStyle36"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div class="Style4" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: .5pt; margin-top: 0cm; mso-list: l0 level1 lfo1; mso-pagination: widow-orphan; tab-stops: 6.95pt; text-indent: 0cm;"><span class="FontStyle36"><span style="color: black; font-size: 10.0pt; mso-fareast-font-family: "Palatino Linotype"; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span></span><span dir="LTR"></span><span class="FontStyle36"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">De la collecte à la dif<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">fusion, l'information emprunte des canaux très divers : des échanges informels entre individus aux données structurées et standardisées. Les TIC sont les princi<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">paux outils de coordination et d'intégration de l'information dans l'entreprise : bases de donn<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">ées, systèmes d'information, intranet, Internet, télécommunication (visio-conférences, réunions téléphoniques), supports multimédias etc.</span></span></span></span></span></span><span class="FontStyle36"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div class="Style10" style="margin-top: 4.8pt; mso-pagination: widow-orphan;"><br />
</div><div class="Style10" style="margin-top: 4.8pt; mso-pagination: widow-orphan;"><u><b style="color: #274e13;"><span class="FontStyle33"><span style="font-family: "Trebuchet MS","sans-serif";">Les critères de la valeur d'une information</span></span></b></u><span class="FontStyle33"><span style="color: black; font-family: "Trebuchet MS","sans-serif"; mso-ansi-font-size: 12.0pt; mso-bidi-font-size: 12.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div align="left" class="Style5" style="margin-top: .25pt; mso-pagination: widow-orphan; text-align: left;"><br />
</div><div align="left" class="Style5" style="margin-top: .25pt; mso-pagination: widow-orphan; text-align: left;"><span class="FontStyle36"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">La valeur de l'information repose sur son adéquation aux besoins de l'ut<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">ilisateur.</span></span></span></span><span class="FontStyle36"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div class="Style4" style="margin-left: 0cm; mso-list: l0 level1 lfo2; mso-pagination: widow-orphan; tab-stops: 6.95pt; text-indent: 0cm;"><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; font-style: normal; mso-bidi-font-style: italic; mso-fareast-font-family: Constantia; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span></span><span dir="LTR"></span><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">L'accessibilité </span></span></span><span class="FontStyle36"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">: l'information n'est utile que localisable, disponible et facilement accessible.</span></span></span><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div class="Style4" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: .7pt; margin-top: 0cm; mso-list: l0 level1 lfo1; mso-pagination: widow-orphan; tab-stops: 6.95pt; text-indent: 0cm;"><span class="FontStyle36"><span style="color: black; font-size: 10.0pt; mso-fareast-font-family: "Palatino Linotype"; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span></span><span dir="LTR"></span><span class="FontStyle36"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">La </span></span></span><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">fiabilité : </span></span></span><span class="FontStyle36"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">une information provient d'un contexte qui conditionne sa validité : fréquence de la mise à jour, sources, pré<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">cision du contenu. L'information peut alors être recoupée, vérifiée, comparée.</span></span></span></span><span class="FontStyle36"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div class="Style4" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: .25pt; mso-list: l0 level1 lfo1; mso-pagination: widow-orphan; tab-stops: 6.95pt; text-indent: 0cm;"><span class="FontStyle36"><span style="color: black; font-size: 10.0pt; mso-fareast-font-family: "Palatino Linotype"; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span></span><span dir="LTR"></span><span class="FontStyle36"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">La </span></span></span><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">pertinence </span></span></span><span class="FontStyle36"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">du contenu dépend de la facilité de celui qui en a besoin à se l'approprier.</span></span></span><span class="FontStyle36"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div class="Style4" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 1.2pt; margin-top: 0cm; mso-list: l0 level1 lfo1; mso-pagination: widow-orphan; tab-stops: 6.95pt; text-indent: 0cm;"><span class="FontStyle36"><span style="color: black; font-size: 10.0pt; mso-fareast-font-family: "Palatino Linotype"; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span></span><span dir="LTR"></span><span class="FontStyle36"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">Le </span></span></span><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">coût </span></span></span><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; letter-spacing: -1.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">-.</span></span></span><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"> </span></span></span><span class="FontStyle36"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">la valeur de l'information doit rester inférieure au coût de son ob<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">tention (temps, coût des experts etc.).</span></span></span></span><span class="FontStyle36"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div class="Style10" style="margin-top: 4.8pt; mso-pagination: widow-orphan;"><br />
</div><div class="Style10" style="margin-top: 4.8pt; mso-pagination: widow-orphan;"><u><b><span class="FontStyle33" style="color: #274e13;"><span style="font-family: "Trebuchet MS","sans-serif";">Les enjeux de la circulation de l'information</span></span></b></u><span class="FontStyle33"><span style="color: black; font-family: "Trebuchet MS","sans-serif"; mso-ansi-font-size: 12.0pt; mso-bidi-font-size: 12.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div class="Style5" style="margin-top: 2.9pt; mso-pagination: widow-orphan;"><br />
</div><div class="Style5" style="margin-top: 2.9pt; mso-pagination: widow-orphan;"><span class="FontStyle36"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">L'enjeu technique des TIC repose tant sur la forme (interface) que sur le contenu (la perti<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">nence et la qualité prime sur la quantité).</span></span></span></span><span class="FontStyle36"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div align="left" class="Style4" style="margin-left: 0cm; mso-list: l0 level1 lfo1; mso-pagination: widow-orphan; tab-stops: 6.95pt; text-align: left; text-indent: 0cm;"><span class="FontStyle36"><span style="color: black; font-size: 10.0pt; mso-fareast-font-family: "Palatino Linotype"; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span></span><span dir="LTR"></span><span class="FontStyle36"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">La sophistication des moyen<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">s doit servir la </span></span></span></span><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">simplicité de l'utilisation.</span></span></span><span class="FontStyle36"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div class="Style12" style="line-height: 10.55pt; margin-left: 0cm; mso-line-height-rule: exactly; mso-list: l0 level1 lfo1; mso-pagination: widow-orphan; tab-stops: 6.95pt; text-indent: 0cm;"><span class="FontStyle36"><span style="color: black; font-size: 10.0pt; mso-fareast-font-family: "Palatino Linotype"; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span></span><span dir="LTR"></span><span class="FontStyle36"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">La sécurité suppose la maîtrise du contenu par le </span></span></span><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">contrôle des accès </span></span></span><span class="FontStyle36"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">et la fiabilité des inter<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">faces entre systèmes. Elle nécessite une maintenance constante contre les pannes, virus, intrusions externes et<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"> demande pour cela des investissements réguliers et importants. Pour l'organisation, les TIC créent une valeur matérielle et immatérielle majeure.</span></span></span></span></span><span class="FontStyle36"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div class="Style4" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 1.2pt; margin-top: 0cm; mso-list: l0 level1 lfo1; mso-pagination: widow-orphan; tab-stops: 6.95pt; text-indent: 0cm;"><span class="FontStyle36"><span style="color: black; font-size: 10.0pt; mso-fareast-font-family: "Palatino Linotype"; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span></span><span dir="LTR"></span><span class="FontStyle36"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">L'intégration des informations traitées par des systèmes permet un reporting homogène qui facilite le con<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">trôle des opérations et les prises de décision.</span></span></span></span><span class="FontStyle36"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div class="Style12" style="line-height: 10.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 1.45pt; margin-top: .25pt; mso-line-height-rule: exactly; mso-list: l0 level1 lfo1; mso-pagination: widow-orphan; tab-stops: 6.95pt; text-align: justify; text-indent: 0cm;"><span class="FontStyle36"><span style="color: black; font-size: 10.0pt; mso-fareast-font-family: "Palatino Linotype"; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span></span><span dir="LTR"></span><span class="FontStyle36"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">La coordination des activités et des hommes est facilitée par la réduction des distances phy<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">siques et hiérarchiques (entreprises internationales, décentralisées) et la fréquence multi<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">pliée des contacts.<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"> Les TIC favorisent la réactivité et la communication.</span></span></span></span></span></span><span class="FontStyle36"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div></div>DONOUNhttp://www.blogger.com/profile/16504053154231336549noreply@blogger.com0tag:blogger.com,1999:blog-8262214360980159752.post-15094857141872005552011-08-20T16:16:00.001+00:002011-08-20T16:16:54.999+00:00Poisson: Les spéculateurs font exploser les prix<div dir="ltr" style="text-align: left;" trbidi="on"><h2 class="titre-categ"><span style="color: #990000; font-family: "Trebuchet MS",sans-serif;">Poisson: Les spéculateurs font exploser les prix </span><div class="ss_titre_articles_rm_detail " style="color: #990000; font-family: "Trebuchet MS",sans-serif;"><div class="field-item field-item-0">La sardine atteint le pic de 30 DH le kilo</div><div class="field-item field-item-1">Les professionnels dénoncent l’absence de contrôle de la pêche hauturière</div><div class="field-item field-item-1"></div></div></h2><div class="lead-alaune padding-categ"><div class="legendeg" style="width: 334px;"><img alt="Poisson: Les spéculateurs font exploser les prix" src="http://www.leconomiste.com/sites/default/files/p2_39.jpg" title="Poisson: Les spéculateurs font exploser les prix" /><br />
<div class="legendeI" style="width: 334px;"><div class="rtejustify">Dans l’illustration ci-contre, c’est l’exemple de la sardine qui est pris. Le poisson le plus consommé au Maroc est vendu actuellement à 30 DH en moyenne dans certains quartiers de la métropole économique (Source: SNCP)</div></div></div><div id="zoomText"><div class="bkg-outils-top"><div class="bkg-outils-bottom"><div class="bkg-outils-center"><a class="zoom-in" href="http://www.leconomiste.com/categorie/evenement#" title="Augmenter la Taille"> </a> <a class="zoom-out" href="http://www.leconomiste.com/categorie/evenement#" title="Diminuer la Taille"> </a> <a alt="" class="email" href="http://www.leconomiste.com/printmail/886286" title=""> </a> <span class="st_facebook"><span class="stButton" style="color: black; cursor: pointer; display: inline-block; text-decoration: none;"><span class="chicklets facebook"> </span></span></span> <span class="st_twitter"><span class="stButton" style="color: black; cursor: pointer; display: inline-block; text-decoration: none;"><span class="chicklets twitter"> </span></span></span> <span class="st_delicious"><span class="stButton" style="color: black; cursor: pointer; display: inline-block; text-decoration: none;"><span class="chicklets delicious"> </span></span></span> <span class="st_ybuzz"><span class="stButton" style="color: black; cursor: pointer; display: inline-block; text-decoration: none;"><span class="chicklets ybuzz"> </span></span></span> <span class="st_gbuzz"><span class="stButton" style="color: black; cursor: pointer; display: inline-block; text-decoration: none;"><span class="chicklets gbuzz"> </span></span></span> <span class="st_technorati"><span class="stButton" style="color: black; cursor: pointer; display: inline-block; text-decoration: none;"><span class="chicklets technorati"> </span></span></span> </div></div></div><div class="rtejustify">LES débarquements de poisson ont baissé de 32% depuis début 2011 par rapport à la même période de l’année précédente. Selon les chiffres de la tutelle, la production des segments de la pêche côtière et artisanale s’est établie à 386.717 tonnes. Ce qui représente une baisse de 33% par rapport aux sept premiers mois de 2010. Mais la baisse des captures explique-t-elle à elle seule la flambée des prix constatée depuis quelques semaines sur les marchés de poisson et particulièrement depuis le début du mois de Ramadan? Pour Mehdi Choukhman, responsable de la section poisson au sein du Syndicat national des commerçants et des professionnels (SNCP), section poisson, d’autres facteurs contribuent au renchérissement des prix. Il y a d’abord les perturbations des circuits de commercialisation. «Le marché du poisson connaît actuellement une situation d’anarchie structurée, caractérisée par la spéculation et l’absence de tout contrôle», explique-t-il. Si l’on en croit le professionnel, le marché de gros de poisson de Sidi Othmane n’a pas réglé le problème de l’approvisionnement des commerces. <br />
En effet, «contrairement au marché du port, aucune vente aux enchères n’y est organisée. Le poisson fait l’objet de transactions entre plusieurs intervenants, parfois même à l’extérieur du marché. Or, la vente aux enchères est justement un mécanisme de régulation des prix», explique Choukhman. De plus, le secteur a vu ces derniers mois l’arrivée de nouveaux intermédiaires, qui proviennent d’autres domaines d’activité et d’autres régions. «Ces intervenants, qui se sont multipliés récemment, ont introduit de nouvelles méthodes de travail. Ce qui crée des tensions sur les marchés», affirme-t-on auprès du SNCP. Et d’ajouter que ces intermédiaires achètent du poisson selon la disponibilité de la ressource et l’expédient dans la région où ils sont convaincus de le vendre au prix fort. «Il arrive que ces spéculateurs rappellent leur marchandise pour la réorienter vers un autre marché ou une autre région où la demande est plus élevée. Transporté dans de très mauvaises conditions, le poisson arrive souvent impropre à la consommation», explique le commerçant. Certains camions et autres triporteurs transportent, en effet, le poisson sans aucun respect de la chaîne du froid ni des conditions d’hygiène.<br />
Conjuguée à la spéculation, la multiplicité des intermédiaires, surtout depuis la création du nouveau marché de gros du poisson, explique la flambée des prix. Par ailleurs, contrairement aux secteurs des fruits et légumes, qui connaît le même phénomène, «les intermédiaires opérant dans le commerce du poisson exercent de manière permanente». Depuis l’avènement du printemps arabe, de nouveaux marchands se sont reconvertis dans le commerce du poisson. Ce qui n’est pas pour contribuer à la baisse des prix. <br />
Ainsi, selon la profession, la sardine, qui est l’espèce de poisson la plus populaire au Maroc, est achetée à environ 8 DH par le mareyeur pour être vendue à 12 DH. Elle est ensuite revendue par le grossiste avec une marge bénéficiaire de 4 à 5 DH. La sardine est par la suite commercialisée par les intermédiaires occasionnels avec une marge bénéficiaire située entre 10 et 15 DH environ, selon la situation. Quant au détaillant, il s’adjuge une marge bénéficiaire de 5 à 10 DH, selon les quartiers huppés ou populaires. Soit un prix total de 30 DH parfois. Pour les poissons nobles, tels que le merlan colin, l’espadon, l’ombrine…, les marges sont encore plus importantes.<br />
Autre facteur expliquant les niveaux de prix atteints par le poisson, la forte demande des consommateurs pour cette denrée alimentaire d’une manière générale, et pendant Ramadan en particulier. «Les habitudes de consommation des Marocains ont changé. Ecoutant les conseils médicaux, ils préfèrent désormais consommer du poisson à la place des viandes rouges», analyse Choukhman.<br />
Pour Abderrahman Bousri, président de l’Association professionnelle de la pêche côtière à Tan-Tan, la flambée des prix ne s’explique pas que par la multiplicité des intermédiaires. Selon ce dernier, la sardine, qui constitue «un véritable baromètre du secteur», était achetée à 2 DH par les mareyeurs. Depuis quelques semaines, elle a complètement disparu d’Agadir, quand bien même ils seraient prêts à la payer à 15 DH. «C’est plutôt la rareté de la ressource qui explique la flambée des prix». <br />
Selon Bousri, «cette année a été marquée par de fortes variations de température des eaux de mer, essentiellement dans la zone sud, qui approvisionne tout le Maroc». C’est la raison pour laquelle les professionnels ont saisi la tutelle pour réclamer une nouvelle cartographie des eaux poissonneuses, entre Boujdour et Dakhla. </div><blockquote><div class="rtecenter"> <i>Économiede rente</i></div><div class="rtejustify"><i> LES professionnels de la pêche dénoncent l’absence de contrôle des bateaux russes et de l’Union européenne opérant dans les eaux territoriales marocaines. «Ces bateaux n’ont jamais débarqué leurs captures au port de Dakhla comme convenu lors de la signature des accords de pêche. De plus, le port de Dakhla n’a pas été dimensionné par rapport à ces volumes de pêche», affirme Abderrahman Bousri, président de l’Association professionnelle de la pêche côtière à Tan-Tan. Ce dernier n’est pas le seul à relever l’absence de contrôle de la pêche hauturière. «Les barons de ce segment pêchent en haute mer et débarquent leurs captures au port de Las Palmas au détriment du marché national», fustige Mehdi Choukhman, responsable de la section poisson au sein du Syndicat national des commerçants et des professionnels (SNCP).</i></div></blockquote><div class="rtejustify"><br />
</div><div class="rtejustify" style="text-align: right;"><i>Hassan El ARIF</i></div><div class="rtejustify" style="text-align: right;"><i>L’ÉCONOMISTE - <a href="">Édition N° 3599 du 2011/08/19</a></i></div></div></div></div>DONOUNhttp://www.blogger.com/profile/16504053154231336549noreply@blogger.com0tag:blogger.com,1999:blog-8262214360980159752.post-91067644702771965732011-08-20T15:26:00.000+00:002011-08-20T15:26:54.224+00:00Exercice n°4 en comptabilité générale - Concepts de base<div dir="ltr" style="text-align: left;" trbidi="on"><!--[if !mso]> <style>
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</style> <![endif]--><!--[if gte mso 9]><xml> <o:shapedefaults v:ext="edit" spidmax="2051"/> </xml><![endif]--><!--[if gte mso 9]><xml> <o:shapelayout v:ext="edit"> <o:idmap v:ext="edit" data="2"/> </o:shapelayout></xml><![endif]--><span style="font-family: Symbol; font-size: 12.0pt; font-weight: normal; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><b style="color: #990000;"><span style="font-size: large;"><span style="font-family: "Trebuchet MS",sans-serif;">L’entreprise (CERAMAR)</span></span></b><span style="font-family: "ae_AlMateen","serif"; font-size: 12.0pt; font-weight: normal;"></span> <div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="text-align: justify;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;"> </span><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;"><span style="mso-spacerun: yes;"> </span>La société « CERAMAR » est une entreprise industrielle spécialisée dans la fabrication et la commercialisation de divers modèles de céramique. </span></i></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjPlAfED00rTdSKVmgva7OoHU0692brQ3UXyjdU_xcdpTcpslDABlqqrKVOhU24q-l0MSPaCn9qkB9IxL3uv79Y9K3qVgDDBMDvTnjvf6JxpxXMJXsvBfSx6p5X0iXAbv-R8JyjBn_6kFM/s1600/ceramique-visoterra-26722.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="200" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjPlAfED00rTdSKVmgva7OoHU0692brQ3UXyjdU_xcdpTcpslDABlqqrKVOhU24q-l0MSPaCn9qkB9IxL3uv79Y9K3qVgDDBMDvTnjvf6JxpxXMJXsvBfSx6p5X0iXAbv-R8JyjBn_6kFM/s200/ceramique-visoterra-26722.jpg" width="150" /></a></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt; mso-bidi-font-family: Arial;"><br />
</span></i><div class="MsoNormal" style="text-align: justify;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt; mso-bidi-font-family: Arial;"><br />
</span></i></div><div class="MsoNormal" style="text-align: justify;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;">Au début du mois de janvier, sa situation patrimoniale se présente ainsi :</span></i></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><table border="0" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-insideh: none; mso-border-insidev: none; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 230.3pt;" width="307"> <div class="MsoNormal"><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;">Élément</span></i></b></div></td> <td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 79.35pt;" width="106"> <div align="right" class="MsoNormal" style="text-align: right;"><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;">Montant</span></i></b></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 230.3pt;" width="307"> <div class="MsoNormal"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;">Stock de produits finis</span></i></div></td> <td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 79.35pt;" width="106"> <div align="right" class="MsoNormal" style="text-align: right;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;">773.000 Dh</span></i></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 230.3pt;" width="307"> <div class="MsoNormal"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;">Taxe urbaine due</span></i></div></td> <td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 79.35pt;" width="106"> <div align="right" class="MsoNormal" style="text-align: right;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;">48.000 Dh</span></i></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 230.3pt;" width="307"> <div class="MsoNormal"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;">Bus de transport collectif du personnel<span style="mso-spacerun: yes;"> </span></span></i></div></td> <td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 79.35pt;" width="106"> <div align="right" class="MsoNormal" style="text-align: right;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;">955.000 Dh</span></i></div></td> </tr>
<tr style="mso-yfti-irow: 4;"> <td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 230.3pt;" width="307"> <div class="MsoNormal"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;">Caisses</span></i></div></td> <td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 79.35pt;" width="106"> <div align="right" class="MsoNormal" style="text-align: right;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;">953.000 Dh</span></i></div></td> </tr>
<tr style="mso-yfti-irow: 5;"> <td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 230.3pt;" width="307"> <div class="MsoNormal"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;">Obligations (durables)</span></i></div></td> <td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 79.35pt;" width="106"> <div align="right" class="MsoNormal" style="text-align: right;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;">312.000 Dh</span></i></div></td> </tr>
<tr style="mso-yfti-irow: 6;"> <td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 230.3pt;" width="307"> <div class="MsoNormal"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;">Ateliers de fabrication</span></i></div></td> <td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 79.35pt;" width="106"> <div align="right" class="MsoNormal" style="text-align: right;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;">874.000 Dh</span></i></div></td> </tr>
<tr style="mso-yfti-irow: 7;"> <td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 230.3pt;" width="307"> <div class="MsoNormal"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;">CNSS</span></i></div></td> <td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 79.35pt;" width="106"> <div align="right" class="MsoNormal" style="text-align: right;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;">45.000 Dh</span></i></div></td> </tr>
<tr style="mso-yfti-irow: 8;"> <td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 230.3pt;" width="307"> <div class="MsoNormal"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;">Calculatrices imprimantes</span></i></div></td> <td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 79.35pt;" width="106"> <div align="right" class="MsoNormal" style="text-align: right;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;">22.000 Dh</span></i></div></td> </tr>
<tr style="mso-yfti-irow: 9;"> <td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 230.3pt;" width="307"> <div class="MsoNormal"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;">Dettes fournisseurs</span></i></div></td> <td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 79.35pt;" width="106"> <div align="right" class="MsoNormal" style="text-align: right;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;">192.000 Dh</span></i></div></td> </tr>
<tr style="mso-yfti-irow: 10;"> <td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 230.3pt;" width="307"> <div class="MsoNormal"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;">Perceuses (machines)</span></i></div></td> <td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 79.35pt;" width="106"> <div align="right" class="MsoNormal" style="text-align: right;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;">593.000 Dh</span></i></div></td> </tr>
<tr style="mso-yfti-irow: 11;"> <td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 230.3pt;" width="307"> <div class="MsoNormal"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;">Crédit auprès d’une banque</span></i></div></td> <td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 79.35pt;" width="106"> <div align="right" class="MsoNormal" style="text-align: right;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;">300.000 Dh</span></i></div></td> </tr>
<tr style="mso-yfti-irow: 12;"> <td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 230.3pt;" width="307"> <div class="MsoNormal"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;">Créances clients</span></i></div></td> <td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 79.35pt;" width="106"> <div align="right" class="MsoNormal" style="text-align: right;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;">211.000 Dh</span></i></div></td> </tr>
<tr style="mso-yfti-irow: 13;"> <td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 230.3pt;" width="307"> <div class="MsoNormal"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;">BMCI</span></i></div></td> <td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 79.35pt;" width="106"> <div align="right" class="MsoNormal" style="text-align: right;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;">2.200.000 Dh</span></i></div></td> </tr>
<tr style="mso-yfti-irow: 14;"> <td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 230.3pt;" width="307"> <div class="MsoNormal"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;">Stock de matières premières</span></i></div></td> <td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 79.35pt;" width="106"> <div align="right" class="MsoNormal" style="text-align: right;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;">450.000 Dh</span></i></div></td> </tr>
<tr style="mso-yfti-irow: 15;"> <td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 230.3pt;" width="307"> <div class="MsoNormal"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;">Prêts à des associés</span></i></div></td> <td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 79.35pt;" width="106"> <div align="right" class="MsoNormal" style="text-align: right;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;">100.000 Dh</span></i></div></td> </tr>
<tr style="mso-yfti-irow: 16; mso-yfti-lastrow: yes;"> <td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 230.3pt;" width="307"> <div class="MsoNormal"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;">Capital social</span></i></div></td> <td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 79.35pt;" width="106"> <div align="right" class="MsoNormal" style="text-align: right;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;">à déterminer</span></i></div></td> </tr>
</tbody></table><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="text-align: justify;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;">Au cours du mois de janvier l'entreprise « CERAMAR » a réalisé les opérations suivantes :</span></i></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="text-align: justify;"><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">02/01</span></i></b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;"><span style="mso-tab-count: 1;"> </span>Achat de divers armoires à 44.500 Dh ; 20.000 Dh par chèque bancaire et le reste dans 14 mois. (CB n° I1) ;</span></i></div><div class="MsoNormal" style="text-align: justify;"><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">04/01</span></i></b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;"> <span style="mso-tab-count: 1;"> </span>Vente de produits finis au client TAZI pour 210.000 Dh ; 90.000 Dh en espèces et le reste dans 30 jours (Facture n° V1) ;</span></i></div><div class="MsoNormal" style="text-align: justify;"><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">04/01</span></i></b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;"> <span style="mso-tab-count: 1;"> </span>Réception d'un acompte de 70.000 Dh par chèque bancaire du client CHADI. (CB n° R1) ;</span></i></div><div class="MsoNormal" style="text-align: justify;"><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">05/01</span></i></b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;"> <span style="mso-tab-count: 1;"> </span>Règlement des sommes dues à la CNSS par chèque bancaire et à l'Etat en espèces. (CB n° D1 et PC n° D1) ;</span></i></div><div class="MsoNormal" style="margin-left: 35.25pt; text-align: justify; text-indent: -35.25pt;"><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">07/01</span></i></b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;"> <span style="mso-tab-count: 1;"> </span>Encaissement de 6.000 Dh d’intérêts par chèque bancaire et un courtage de 10.000 Dh en espèces. (CB n° R2 et PC n° R1) ;</span></i></div><div class="MsoNormal" style="text-align: justify;"><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">10/01</span></i></b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;"> <span style="mso-tab-count: 1;"> </span>Le revenu des obligations<span style="mso-spacerun: yes;"> </span>s'élève à 80.000 Dh encaissé par chèque bancaire. (CB n° R3) ;</span></i></div><div class="MsoNormal" style="margin-left: 35.25pt; text-align: justify; text-indent: -35.25pt;"><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">13/01</span></i></b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;"> <span style="mso-tab-count: 1;"> </span>Paiement d’une commission 800 Dh, de frais de transport 1.000 Dh et des frais de réparations 950 Dh ; le tout en espèces. (PC n° D2) ;</span></i></div><div class="MsoNormal" style="margin-left: 35.25pt; text-align: justify; text-indent: -35.25pt;"><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">17/01</span></i></b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;"> <span style="mso-tab-count: 1;"> </span>Achat de matières premières auprès du fournisseur REDA pour 250.000 Dh ; 50.000 Dh en espèces et le reste dans 60 jours. (Facture n° A1) ;</span></i></div><div class="MsoNormal" style="text-align: justify;"><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">20/01</span></i></b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;"> <span style="mso-tab-count: 1;"> </span>Règlement par chèque des honoraires d'un expert-comptable 9.000 Dh et des frais de location 1.700 Dh. (CB n° D2) ;</span></i></div><div class="MsoNormal" style="margin-left: 35.25pt; text-align: justify; text-indent: -35.25pt;"><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">21/01</span></i></b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;"> <span style="mso-tab-count: 1;"> </span>Réception d'une subvention d'exploitation de 210.000 Dh, et des intérêts <span style="mso-spacerun: yes;"> </span>d’une somme 630 Dh virés au compte de l'entreprise à la « BMCI ». (Avis de crédit n° 1) ;</span></i></div><div class="MsoNormal" style="text-align: justify;"><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">24/01</span></i></b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;"> <span style="mso-tab-count: 1;"> </span>Vente de produits finis à crédit au client BARMAKI 120.000 Dh. (Facture n° V2) ;</span></i></div><div class="MsoNormal" style="text-align: justify;"><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">26/01</span></i></b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;"> <span style="mso-tab-count: 1;"> </span>Achat de timbres de quittance 180 Dh et de timbres postaux 150 Dh en espèces. (PC n° D3) ;</span></i></div><div class="MsoNormal" style="margin-left: 35.25pt; text-align: justify; text-indent: -35.25pt;"><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">27/01 </span></i></b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;"><span style="mso-tab-count: 1;"> </span>Règlement par chèque des notes suivantes : annonces publicitaires 4.000 Dh, téléphone 720 Dh et eau 880 Dh. (CB n° D3) ;</span></i></div><div class="MsoNormal" style="margin-left: 35.25pt; text-align: justify; text-indent: -35.25pt;"><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">29/01</span></i></b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;"> <span style="mso-tab-count: 1;"> </span>Constater une taxe urbaine de 320 Dh et remboursement par chèque bancaire d'une dette fournisseur de 1.000 Dh. (CB n° D4) ;</span></i></div><div class="MsoNormal" style="text-align: justify;"><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">31/01</span></i></b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt;"> <span style="mso-tab-count: 1;"> </span>Constater des salaires dus au personnel de 84.000 Dh. (Avis n° S1).</span></i></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="text-align: justify;"><b><i><u><span style="font-family: "Calibri","sans-serif"; font-size: 8.0pt; mso-bidi-font-family: Arial;">Travail à faire</span></u></i></b></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;"><b><i><span style="font-size: 8.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-fareast-language: FR; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></i></b><span dir="LTR"></span><b><i><span style="font-size: 8.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: FR; mso-hansi-font-family: Calibri;">Présenter le bilan d’ouverture de l’entreprise « CERAMAR » ;</span></i></b></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;"><b><i><span style="font-size: 8.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-fareast-language: FR; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></i></b><span dir="LTR"></span><b><i><span style="font-size: 8.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: FR; mso-hansi-font-family: Calibri;">Enregistrer les opérations du mois de janvier dans le livre-journal ;</span></i></b></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;"><b><i><span style="font-size: 8.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-fareast-language: FR; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></i></b><span dir="LTR"></span><b><i><span style="font-size: 8.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: FR; mso-hansi-font-family: Calibri;">Reporter les différentes écritures dans le grand livre ;</span></i></b></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;"><b><i><span style="font-size: 8.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-fareast-language: FR; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></i></b><span dir="LTR"></span><b><i><span style="font-size: 8.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: FR; mso-hansi-font-family: Calibri;">Dresser la balance générale des comptes au 31 janvier N ;</span></i></b></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;"><b><i><span style="font-size: 8.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-fareast-language: FR; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></i></b><span dir="LTR"></span><b><i><span style="font-size: 8.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: FR; mso-hansi-font-family: Calibri;">Présenter le CPC de l’entreprise « CERAMAR » ;</span></i></b></div><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;"><b><i><span style="font-size: 8.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-fareast-language: FR; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></i></b><span dir="LTR"></span><b><i><span style="font-size: 8.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: FR; mso-hansi-font-family: Calibri;">Présenter le bilan de clôture de l’entreprise « CERAMAR ».</span></i></b></div></div>DONOUNhttp://www.blogger.com/profile/16504053154231336549noreply@blogger.com0tag:blogger.com,1999:blog-8262214360980159752.post-71670534398480623912011-08-20T11:59:00.002+00:002011-08-27T14:52:15.148+00:00La RAM lance un plan de restructuration et supprime 1560 emplois<div dir="ltr" style="text-align: left;" trbidi="on"><table id="groupPanel2"><tbody>
<tr style="color: #990000; font-family: "Trebuchet MS",sans-serif;"><td><span id="title" style="font-size: 24px; font-weight: bold; line-height: 36px;">La RAM lance un plan de restructuration et supprime 1560 emplois</span></td> </tr>
<tr> <td><span id="subtitle" style="color: #339900; font-family: 'Times New Roman',Times,serif; font-size: 24px; line-height: 32px;"></span></td> </tr>
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<span id="groupPanel9"><span id="content" style="color: black; direction: ltr; font-family: 'Times New Roman','Times',serif; font-size: 18px; line-height: 28px; text-align: justify;">La direction de la compagnie Royal Air Maroc a annoncé avoir lancé un plan social prévoyant le départ de 1.560 personnes pour la période 2011-2013.<br />
Dans un communiqué publié le vendredi 19 août 2011, par l'agence MAP, la compagnie indique que sa direction et l'ensemble des délégués syndicaux sont parvenus à un accord sur le plan de rationalisation interne de la compagnie et son volet social.<br />
Le plan de « rationalisation interne » concerne aussi une « refonte du réseau, recentrage autour du Hub Casablanca, cession de 10 avions, plan social et restructuration du top management ».<br />
Les délégués syndicaux ont demandé le report de la fin des inscriptions à la vague actuelle des départs volontaires à la date du 09 septembre au soir. Affaire à suivre…</span></span><br />
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<table id="groupPanel2" style="color: black; margin-left: auto; margin-right: 0px; text-align: left;"><tbody>
<tr></tr>
<tr><td><i><span id="author" style="font-family: 'Times New Roman',Times,serif; font-size: 18px; line-height: 24px;">Lakome</span></i></td></tr>
<tr><td><i><span id="newspaper" style="font-family: 'Times New Roman',Times,serif; font-size: 16px;">Lakome : 20 - 08 - 2011</span></i></td></tr>
</tbody></table></div>DONOUNhttp://www.blogger.com/profile/16504053154231336549noreply@blogger.com0tag:blogger.com,1999:blog-8262214360980159752.post-19466506958560325172011-08-20T11:39:00.000+00:002011-08-20T11:39:53.601+00:00Le pouvoir dans l'entreprise<div dir="ltr" style="text-align: left;" trbidi="on"><!--[if gte mso 9]><xml> <o:DocumentProperties> <o:Version>14.00</o:Version> </o:DocumentProperties> <o:OfficeDocumentSettings> <o:AllowPNG/> </o:OfficeDocumentSettings> </xml><![endif]--><!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves/> <w:TrackFormatting/> <w:HyphenationZone>21</w:HyphenationZone> <w:PunctuationKerning/> <w:ValidateAgainstSchemas/> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF/> <w:LidThemeOther>FR</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> <w:LidThemeComplexScript>AR-SA</w:LidThemeComplexScript> <w:Compatibility> <w:BreakWrappedTables/> <w:SnapToGridInCell/> <w:WrapTextWithPunct/> <w:UseAsianBreakRules/> <w:DontGrowAutofit/> <w:SplitPgBreakAndParaMark/> <w:EnableOpenTypeKerning/> <w:DontFlipMirrorIndents/> <w:OverrideTableStyleHps/> </w:Compatibility> <m:mathPr> <m:mathFont m:val="Cambria Math"/> <m:brkBin m:val="before"/> <m:brkBinSub m:val="--"/> <m:smallFrac m:val="off"/> <m:dispDef/> <m:lMargin m:val="0"/> <m:rMargin m:val="0"/> <m:defJc m:val="centerGroup"/> <m:wrapIndent m:val="1440"/> <m:intLim m:val="subSup"/> <m:naryLim m:val="undOvr"/> </m:mathPr></w:WordDocument> </xml><![endif]--><!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
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</style> <![endif]--> <div class="Style2" style="margin-top: 8.4pt; mso-pagination: widow-orphan;"><b style="color: #990000;"><span class="FontStyle30"><span style="font-family: "Trebuchet MS","sans-serif"; font-size: 23pt;">Le pouvoir dans l'entreprise</span></span></b></div><div class="Style2" style="margin-top: 8.4pt;"><br />
</div><div class="Style2" style="margin-top: 8.4pt; mso-pagination: widow-orphan;"><br />
</div><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiDX_V9Z5Y1WCl7HW9b22g_E7h5XI361dhmoZHvFuG9sByG7i1GJ3MjhozaiLEZJuhVn4d91GzMUe_ovTWPgNW7DHeNrzlfXulOqk1JFTmG0HtrsKIyoTYHSyyTRiktFyWJ9F-ZjdifTtU/s1600/Capture-d%25E2%2580%2599%25C3%25A9cran-2011-02-24-%25C3%25A0-10.36.183-150x150.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiDX_V9Z5Y1WCl7HW9b22g_E7h5XI361dhmoZHvFuG9sByG7i1GJ3MjhozaiLEZJuhVn4d91GzMUe_ovTWPgNW7DHeNrzlfXulOqk1JFTmG0HtrsKIyoTYHSyyTRiktFyWJ9F-ZjdifTtU/s1600/Capture-d%25E2%2580%2599%25C3%25A9cran-2011-02-24-%25C3%25A0-10.36.183-150x150.png" /></a></div><div class="Style2" style="margin-top: 8.4pt;"><br />
</div><div class="Style2" style="margin-top: 8.4pt;"><br />
</div><div class="Style2" style="margin-top: 8.4pt; text-align: justify;"><i style="font-family: Verdana,sans-serif;"><b><span class="FontStyle31"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">Le fonctionnement de l'entreprise résulte d'un jeu de pouvoir entre des acteurs internes et externes tels que les collectivités territoriales, les actionnaires ou les syndicats. Dans l'organisa<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">tion, le pouvoir est fondé sur la ligne hiérarchique, le mode <span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">de coordination et la légitimité.</span></span></span></span></span></b></i><span class="FontStyle31"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div class="Style7" style="margin-top: 6.0pt; mso-pagination: widow-orphan;"><br />
</div><div class="Style7" style="margin-top: 6.0pt; mso-pagination: widow-orphan;"><u><span style="color: #274e13; font-family: "Trebuchet MS",sans-serif; font-size: small;"><b><span class="FontStyle33">Pouvoir et autorité</span></b></span></u><span class="FontStyle33"><span style="color: black; mso-ansi-font-size: 12.0pt; mso-bidi-font-size: 12.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div class="Style7" style="margin-top: 6.0pt; mso-pagination: widow-orphan;"><br />
</div><div class="Style4" style="font-family: Arial,Helvetica,sans-serif; line-height: 10.55pt; margin: 2.15pt 0.7pt 0.0001pt 0cm; text-align: justify; text-indent: 0cm;"><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-fareast-font-family: Constantia; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="mso-list: Ignore;">-<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></span><span dir="LTR"></span><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">« Le pouvoir est la possibilité d'agir sur quelqu'un ou quelque chose » (Petit Robert). Dans l'organisation, il structure la prise de décisions et les arbitrages en matière de conflits et diverge<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">nces d'intérêt entre individus. L'organigramme codifie et contraint les relations de pou<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">voir dans les organisati</span></span></span></span></span><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">ons. Il existe cependant une <span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">« </span></span></span></span><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">structure informelle non explicite issue des relations sociales » car le pouvoir n'est pas un attribut des acte<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">urs mais </span></span></span></span><span class="FontStyle32"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">une relation réciproque </span></span></span><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">et déséquilibrée (M. Crozier et E. Friedberg).</span></span></span><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div style="font-family: Arial,Helvetica,sans-serif;"> </div><div class="Style4" style="line-height: 10.55pt; margin: 0cm 0.95pt 0.0001pt 0cm; text-align: justify; text-indent: 0cm;"><span class="FontStyle35" style="font-family: Arial,Helvetica,sans-serif;"><span style="color: black; font-size: 10.0pt; mso-fareast-font-family: Constantia; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="mso-list: Ignore;">-<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></span><span dir="LTR" style="font-family: Arial,Helvetica,sans-serif;"></span><span class="FontStyle35" style="font-family: Arial,Helvetica,sans-serif;"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">À la différence du pouvoir statutaire corrélé à la position hiérarchique, l'autorité est asso<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">ciée à un individu. L'influence et le cré<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">dit dont il dispose font l'objet d'un consensus.</span></span></span></span></span><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div class="Style7" style="margin-top: 6.0pt; mso-pagination: widow-orphan;"><br />
</div><div class="Style7" style="margin-top: 6.0pt; mso-pagination: widow-orphan;"><u><b style="color: #274e13; font-family: "Trebuchet MS",sans-serif;"><span class="FontStyle33">Les leviers du pouvoir dans l'organisation</span></b></u><span class="FontStyle33"><span style="color: black; mso-ansi-font-size: 12.0pt; mso-bidi-font-size: 12.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div class="Style7" style="margin-top: 6.0pt; mso-pagination: widow-orphan;"><br />
</div><div class="Style4" style="font-family: Arial,Helvetica,sans-serif; line-height: 10.55pt; margin: 2.15pt 0.7pt 0.0001pt 0cm; text-align: justify; text-indent: 0cm;"><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-fareast-font-family: Constantia; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="mso-list: Ignore;">-<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></span><span dir="LTR"></span><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">Max Weber analyse le pouvoir suivant la façon dont il est fondé. Une « organisation cha<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">rismatique » repose sur la personnalité e</span></span></span></span><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">xceptionnelle d'un leader, une <span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">« </span></span></span></span><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">organisation tradi<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">tionnelle » sur des usages (héritier, diplômes) et l'organisation « rationnelle-l</span></span></span></span><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">égale »<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"> ou « bureau<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">cratique<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"> »<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"> </span></span></span></span></span></span></span><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">sur des règles formelles établies.</span></span></span><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div> </div><div class="Style4" style="font-family: Arial,Helvetica,sans-serif; line-height: 10.55pt; margin: 2.15pt 0.7pt 0.0001pt 0cm; text-align: justify; text-indent: 0cm;"><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-fareast-font-family: Constantia; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="mso-list: Ignore;">-<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></span><span dir="LTR"></span><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">La maîtrise de l'information et de la communication constitue un levier de pouvoir <span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">par les connaissances qu'elle apporte sur l'organisation et son environnement, et permet d'accroître le pouvoir de négociation, d'envisager plus d'opportunités, de réduire les incertitudes.</span></span></span></span><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div style="text-align: justify;"> </div><div class="Style4" style="line-height: 10.55pt; margin: 2.15pt 0.7pt 0.0001pt 0cm; text-align: justify; text-indent: 0cm;"><span class="FontStyle35" style="font-family: Arial,Helvetica,sans-serif;"><span style="color: black; font-size: 10.0pt; mso-fareast-font-family: Constantia; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="mso-list: Ignore;">-<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></span><span dir="LTR" style="font-family: Arial,Helvetica,sans-serif;"></span><span class="FontStyle35" style="font-family: Arial,Helvetica,sans-serif;"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">La formation des employés, la grande taille des entreprises, l<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">'internationalisation et le contrôle par les performances favorisent autonomie des acteurs et délégation de pouvoir.</span></span></span></span><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div class="Style7" style="margin-top: 6.0pt; mso-pagination: widow-orphan;"><br />
</div><div class="Style7" style="margin-top: 6.0pt; mso-pagination: widow-orphan;"><u><b style="color: #274e13; font-family: "Trebuchet MS",sans-serif;"><span class="FontStyle33">L'exercice du pouvoir</span></b></u><span class="FontStyle33"><span style="color: black; mso-ansi-font-size: 12.0pt; mso-bidi-font-size: 12.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div class="Style7" style="margin-top: 6.0pt; mso-pagination: widow-orphan;"><br />
</div><div class="Style4" style="font-family: Arial,Helvetica,sans-serif; line-height: 10.55pt; margin: 2.15pt 0.7pt 0.0001pt 0cm; text-align: justify; text-indent: 0cm;"><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-fareast-font-family: Constantia; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="mso-list: Ignore;">-<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></span><span dir="LTR"></span><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">K. Lewin répertorie trois modes de management :</span></span></span><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div> </div><div class="Style4" style="font-family: Arial,Helvetica,sans-serif; line-height: 10.55pt; margin: 2.15pt 0.7pt 0.0001pt 0cm; text-align: justify; text-indent: 0cm;"><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-fareast-font-family: Constantia; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="mso-list: Ignore;">-<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></span><span dir="LTR"></span><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">le commandement autoritaire engendre une atmosphè<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">re tendue et individualiste ; le tra<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">vail orienté vers la satisfaction du chef : la productivité décroît quand il s'éloigne ;</span></span></span></span></span><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div style="text-align: justify;"> </div><div class="Style4" style="font-family: Arial,Helvetica,sans-serif; line-height: 10.55pt; margin: 2.15pt 0.7pt 0.0001pt 0cm; text-align: justify; text-indent: 0cm;"><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-fareast-font-family: Constantia; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="mso-list: Ignore;">-<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></span><span dir="LTR"></span><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">le management démocratique valorise les individus et les implique dans la prise de déci<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">sion : la productivité croît avec la s<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">atisfaction des individus ;</span></span></span></span></span><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div style="text-align: justify;"> </div><div class="Style4" style="font-family: Arial,Helvetica,sans-serif; line-height: 10.55pt; margin: 2.15pt 0.7pt 0.0001pt 0cm; text-align: justify; text-indent: 0cm;"><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-fareast-font-family: Constantia; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="mso-list: Ignore;">-<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></span><span dir="LTR"></span><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">le management laisser-faire, permissif conduit à l'absence de responsabilité. Rensis Likert a également identifié trois grands types de management :</span></span></span><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div style="text-align: justify;"> </div><div class="Style4" style="font-family: Arial,Helvetica,sans-serif; line-height: 10.55pt; margin: 2.15pt 0.7pt 0.0001pt 0cm; text-align: justify; text-indent: 0cm;"><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-fareast-font-family: Constantia; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="mso-list: Ignore;">-<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></span><span dir="LTR"></span><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">le « type autoritaire », </span></span></span><span class="FontStyle35"><i><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">imposer : </span></span></i></span><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">les dé<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">cisions sont prises au sommet, par communication des<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">cendante ; l'autorité est fondée sur la menace de sanctions disciplinaires (dirigeant « exploi<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">teur ») ou sur du paternalisme ;</span></span></span></span></span></span><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div style="text-align: justify;"> </div><div class="Style4" style="font-family: Arial,Helvetica,sans-serif; line-height: 10.55pt; margin: 2.15pt 0.7pt 0.0001pt 0cm; text-align: justify; text-indent: 0cm;"><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-fareast-font-family: Constantia; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="mso-list: Ignore;">-<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></span><span dir="LTR"></span><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">le « type consultatif », </span></span></span><span class="FontStyle35"><i><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">transiger </span></span></i></span><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">: le dirigeant consulte ses subordon<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">nés qui peuvent don<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">ner leur avis, mais décide seul ;</span></span></span></span></span><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div style="text-align: justify;"> </div><div class="Style4" style="line-height: 10.55pt; margin: 2.15pt 0.7pt 0.0001pt 0cm; text-align: justify; text-indent: 0cm;"><span class="FontStyle35" style="font-family: Arial,Helvetica,sans-serif;"><span style="color: black; font-size: 10.0pt; mso-fareast-font-family: Constantia; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="mso-list: Ignore;">-<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span></span><span dir="LTR" style="font-family: Arial,Helvetica,sans-serif;"></span><span class="FontStyle35" style="font-family: Arial,Helvetica,sans-serif;"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">le « type participatif », </span></span><i><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">animer : </span></span></i><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">les décisions sont collectives, la communication n'est pas centrée sur le dirigeant qui néanmoins encadre le processus. Ce mode d'exercice du pou<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">voir favorise « l<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">a Direction Participative par Objectif ».</span></span></span></span></span><span class="FontStyle35"><span style="color: black; font-size: 10.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div></div>DONOUNhttp://www.blogger.com/profile/16504053154231336549noreply@blogger.com0tag:blogger.com,1999:blog-8262214360980159752.post-53910809092429167152011-08-19T15:21:00.001+00:002011-08-19T15:23:25.278+00:00Quelques techniques de résolution de problèmes<div dir="ltr" style="text-align: left;" trbidi="on"> <span style="font-size: large;"><b style="font-family: "Trebuchet MS",sans-serif;"><span style="color: #990000;">Quelques techniques de résolution de problèmes</span></b></span><br />
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<span style="font-family: "Tw Cen MT Condensed Extra Bold","sans-serif"; font-size: 18pt;">Brainstorming (remue-méninges) </span></div><div class="MsoNormal" style="text-align: justify;"><br />
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</div><div class="MsoNormal" style="text-align: justify;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">La technique du brainstorming, que l’on peut franciser en remue-méninges, tempête dans le cerveau ou brassage d’idées, est une technique déjà ancienne (elle est née aux États-Unis dans les années 1940-1950) qui consiste à rechercher et à recueillir des idées en jouant sur l’effet de groupe.</span></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoListParagraph" style="mso-list: l3 level1 lfo1; mso-text-indent-alt: -18.0pt; text-align: justify; text-indent: -36.0pt;"><span style="font-family: "Tw Cen MT Condensed Extra Bold","sans-serif"; font-size: 14pt;"><span style="font: 7pt "Times New Roman";"> </span>I.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-family: "Tw Cen MT Condensed Extra Bold","sans-serif"; font-size: 14pt;">Objectif</span></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="text-align: justify;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Sur un thème donné, produire un maximum d’idées en un minimum de temps, dans des conditions agréables.</span></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoListParagraph" style="mso-list: l3 level1 lfo1; mso-text-indent-alt: -18.0pt; text-align: justify; text-indent: -36.0pt;"><span style="font-family: "Tw Cen MT Condensed Extra Bold","sans-serif"; font-size: 14pt;"><span style="font: 7pt "Times New Roman";"> </span>II.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-family: "Tw Cen MT Condensed Extra Bold","sans-serif"; font-size: 14pt;">Enjeux</span></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Sélectionner un sujet</span></i></div><div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Rechercher des causes</span></i></div><div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Rechercher des solutions</span></i></div><div class="MsoListParagraphCxSpLast" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Etc.</span></i></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoListParagraph" style="mso-list: l3 level1 lfo1; mso-text-indent-alt: -18.0pt; text-align: justify; text-indent: -36.0pt;"><span style="font-family: "Tw Cen MT Condensed Extra Bold","sans-serif"; font-size: 14pt;"><span style="font: 7pt "Times New Roman";"> </span>III.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-family: "Tw Cen MT Condensed Extra Bold","sans-serif"; font-size: 14pt;">Principe</span></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="text-align: justify;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Le brainstorming est un outil de créativité, qui se pratique dans le cadre d’un groupe de travail.</span></div><div class="MsoNormal" style="text-align: justify;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Sur un thème donné, le brainstorming se déroule en respectant des règles :</span></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Tout dire (variété, diversité);</span></i></div><div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">En dire le plus possible (la quantité prime sur la qualité);</span></i></div><div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Piller les idées des autres (analogies, variantes, oppositions, contraires…);</span></i></div><div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Ne pas commenter, ne pas censurer, ne pas critiquer les idées émises;</span></i></div><div class="MsoListParagraphCxSpLast" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Participer dans la bonne humeur.</span></i></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoListParagraph" style="mso-list: l3 level1 lfo1; mso-text-indent-alt: -18.0pt; text-align: justify; text-indent: -36.0pt;"><span style="font-family: "Tw Cen MT Condensed Extra Bold","sans-serif"; font-size: 14pt;"><span style="font: 7pt "Times New Roman";"> </span>IV.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-family: "Tw Cen MT Condensed Extra Bold","sans-serif"; font-size: 14pt;">Étapes de mise en application</span></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpFirst" style="mso-list: l2 level1 lfo2; text-align: justify; text-indent: -18.0pt;"><b><span style="font-family: "Calibri","sans-serif";">1.<span style="font: 7pt "Times New Roman";"> </span></span></b><span dir="LTR"></span><b><span style="font-family: "Calibri","sans-serif";">Préparation</span></b></div><div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Choisir le thème.</span></i></div><div class="MsoListParagraphCxSpLast" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Constituer le groupe de travail.</span></i></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpFirst" style="mso-list: l2 level1 lfo2; text-align: justify; text-indent: -18.0pt;"><b><span style="font-family: "Calibri","sans-serif";">2.<span style="font: 7pt "Times New Roman";"> </span></span></b><span dir="LTR"></span><b><span style="font-family: "Calibri","sans-serif";">Application</span></b></div><div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Présenter le thème :</span></i></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l9 level1 lfo10; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Écrire le thème;</span></i></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l9 level1 lfo10; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Expliquer le thème.</span></i></div><div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Rappeler les règles du brainstorming : pour garantir la réussite.</span></i></div><div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Fixer un objectif, par exemple : 100 idées en 30 minutes.</span></i></div><div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Laisser les participants du groupe de travail réfléchir individuellement sur le thème pendant environ 5 à 10 minutes.</span></i></div><div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Produire les idées :</span></i></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l9 level1 lfo10; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Si possible, les exprimer par un sujet, un verbe et un complément;</span></i></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l9 level1 lfo10; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Pas d’ordre dans la prise de parole (veiller toutefois à ce que tout le monde participe);</span></i></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l9 level1 lfo10; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Noter les idées émises (sur une note repositionnable de préférence);</span></i></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l9 level1 lfo10; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Numéroter chaque idée.</span></i></div><div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Exploiter les idées émises (lorsque l’objectif est atteint) :</span></i></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l9 level1 lfo10; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Relire chaque idée et la commenter si nécessaire (commentaire de l’émetteur);</span></i></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l9 level1 lfo10; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Souligner les mots clés;</span></i></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l9 level1 lfo10; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Rejeter les idées hors sujet;</span></i></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l9 level1 lfo10; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Regrouper les idées de même nature;</span></i></div><div class="MsoListParagraphCxSpLast" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l9 level1 lfo10; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Classer les idées par sous thèmes.</span></i></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpFirst" style="mso-list: l2 level1 lfo2; text-align: justify; text-indent: -18.0pt;"><b><span style="font-family: "Calibri","sans-serif";">3.<span style="font: 7pt "Times New Roman";"> </span></span></b><span dir="LTR"></span><b><span style="font-family: "Calibri","sans-serif";">Valorisation et suivi</span></b></div><div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Veiller au respect des règles.</span></i></div><div class="MsoListParagraphCxSpLast" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Utiliser des outils complémentaires pour sélectionner une ou plusieurs idées parmi toutes celles émises (Diagramme causes-effet, QQOQCP,…etc.).</span></i></div><div class="MsoNormal" style="text-align: justify;"><br />
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<div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="text-align: justify;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;"></span></div><div align="center" class="MsoNormal" style="color: #38761d; margin-left: 18pt; text-align: center;"><span style="font-family: "Tw Cen MT Condensed Extra Bold","sans-serif"; font-size: 18pt;">Diagramme causes-effet</span></div><div class="MsoNormal" style="text-align: justify;"><br />
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</div><div class="MsoNormal" style="text-align: justify;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Les premiers <i>diagrammes causes-effet</i>, ou <i>diagrammes en arêtes de poisson</i>, ont été développés par le professeur Kaoru Ishikawa en 1943.</span></div><div class="MsoNormal" style="text-align: justify;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Ce type de diagramme est de ce fait également appelé <i>diagramme d’Ishikawa</i>.</span></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiyvGBywfsxjJCr4MaJ_seSdtGV2GVw6M2N6SOlarf-EaF97fvp-KsMR1g4VNqU0i4z8wOdJB0YdCM4JZv0dczlFqy6MKcVC0n-5mlVVLJB2Ejozzueb4mo1AIRYV3THh2Y0MpamMJfewo/s1600/Dr_Kaoru_Ishikawa.gif" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiyvGBywfsxjJCr4MaJ_seSdtGV2GVw6M2N6SOlarf-EaF97fvp-KsMR1g4VNqU0i4z8wOdJB0YdCM4JZv0dczlFqy6MKcVC0n-5mlVVLJB2Ejozzueb4mo1AIRYV3THh2Y0MpamMJfewo/s1600/Dr_Kaoru_Ishikawa.gif" /></a></div><div class="MsoNormal" style="text-align: center;"><br />
</div><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;"> </span><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;"></span></div><div class="MsoNormal" style="text-align: justify;"></div><table cellpadding="0" cellspacing="0"><tbody>
<tr> <td><div><div align="center" class="MsoNormal" style="text-align: center;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Ishikawa Kaoru, (</span></i><a href="http://fr.wikipedia.org/wiki/1861" title="1861"><i><span style="color: windowtext; font-family: "Calibri","sans-serif"; font-size: 8pt; text-decoration: none;">1915</span></i></a><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">-</span></i><a href="http://fr.wikipedia.org/wiki/1919" title="1919"><i><span style="color: windowtext; font-family: "Calibri","sans-serif"; font-size: 8pt; text-decoration: none;">1989</span></i></a><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">)</span></i></div></div></td> </tr>
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<div class="MsoListParagraph" style="mso-list: l5 level1 lfo3; mso-text-indent-alt: -18.0pt; text-align: justify; text-indent: -36.0pt;"><span style="font-family: "Tw Cen MT Condensed Extra Bold","sans-serif"; font-size: 14pt;"><span style="font: 7pt "Times New Roman";"> </span>I.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-family: "Tw Cen MT Condensed Extra Bold","sans-serif"; font-size: 14pt;">Objectif</span></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="text-align: justify;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Classer par famille les causes d’un effet observé.</span></div><div class="MsoNormal" style="text-align: justify;"><br />
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</div><div class="MsoListParagraph" style="mso-list: l5 level1 lfo3; mso-text-indent-alt: -18.0pt; text-align: justify; text-indent: -36.0pt;"><span style="font-family: "Tw Cen MT Condensed Extra Bold","sans-serif"; font-size: 14pt;"><span style="font: 7pt "Times New Roman";"> </span>II.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-family: "Tw Cen MT Condensed Extra Bold","sans-serif"; font-size: 14pt;">Enjeux</span></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Rechercher les causes d’un effet.</span></i></div><div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Structurer la vision des causes d’un effet.</span></i></div><div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Faciliter la recherche de solutions.</span></i></div><div class="MsoListParagraphCxSpLast" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Etc.</span></i></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoListParagraph" style="mso-list: l5 level1 lfo3; mso-text-indent-alt: -18.0pt; text-align: justify; text-indent: -36.0pt;"><span style="font-family: "Tw Cen MT Condensed Extra Bold","sans-serif"; font-size: 14pt;"><span style="font: 7pt "Times New Roman";"> </span>III.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-family: "Tw Cen MT Condensed Extra Bold","sans-serif"; font-size: 14pt;">Principe</span></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="text-align: justify;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Le diagramme causes-effet se pratique en groupe de travail.</span></div><div class="MsoNormal" style="text-align: justify;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Il consiste à classer par famille les causes susceptibles d’être à l’origine d’un problème (effet) afin de rechercher des solutions pertinentes.</span></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoListParagraph" style="mso-list: l5 level1 lfo3; mso-text-indent-alt: -18.0pt; text-align: justify; text-indent: -36.0pt;"><span style="font-family: "Tw Cen MT Condensed Extra Bold","sans-serif"; font-size: 14pt;"><span style="font: 7pt "Times New Roman";"> </span>IV.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-family: "Tw Cen MT Condensed Extra Bold","sans-serif"; font-size: 14pt;">Étapes de mise en application</span></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoListParagraph" style="mso-list: l4 level1 lfo4; text-align: justify; text-indent: -18.0pt;"><b><span style="font-family: "Calibri","sans-serif";">1.<span style="font: 7pt "Times New Roman";"> </span></span></b><span dir="LTR"></span><b><span style="font-family: "Calibri","sans-serif";">Préparation</span></b></div><div class="MsoNormal" style="text-align: justify;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Choisir l’effet sur lequel le groupe souhaite travailler.</span></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpFirst" style="mso-list: l4 level1 lfo4; text-align: justify; text-indent: -18.0pt;"><b><span style="font-family: "Calibri","sans-serif";">2.<span style="font: 7pt "Times New Roman";"> </span></span></b><span dir="LTR"></span><b><span style="font-family: "Calibri","sans-serif";">Application</span></b></div><div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Tracer une flèche horizontale.</span></i></div><div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Noter l’effet au bout de la pointe de la flèche.</span></i></div><div class="MsoListParagraphCxSpLast" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Définir les familles des causes. Par exemple, les 5M :</span></i></div><div class="MsoNormal" style="margin-left: -3.8pt; text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpFirst" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l9 level1 lfo10; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Main-d’œuvre;</span></i></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l9 level1 lfo10; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Méthodes;</span></i></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l9 level1 lfo10; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Milieu;</span></i></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l9 level1 lfo10; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Moyens;</span></i></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l9 level1 lfo10; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Matières.</span></i></div><div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Tracer pour chacune des familles de causes une flèche qui rejoint le corps de la flèche horizontale.</span></i></div><div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Rechercher les causes qui sont à l’origine de l’effet :</span></i></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l9 level1 lfo10; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Brainstorming ;</span></i></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l9 level1 lfo10; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">5 pourquoi ?</span></i></div><div class="MsoListParagraphCxSpLast" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Classer les causes identifiées dans le diagramme.</span></i></div><div class="MsoNormal" style="text-align: justify;"><br />
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</div><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiFePfa4OJzfAIHcWWSGByd4stkb0GprkrYswMF3maIa5xhot6ZC9K9nPSN3jT7NclPTkPBD8_NNQ8Enjv1v8JrD2LfMC2bpeg3l4yTe9sYTaatADRcDLTB2Gva9r_tyXLmhRWWWgBRJqo/s1600/Nouvelle+image+%25281%2529.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiFePfa4OJzfAIHcWWSGByd4stkb0GprkrYswMF3maIa5xhot6ZC9K9nPSN3jT7NclPTkPBD8_NNQ8Enjv1v8JrD2LfMC2bpeg3l4yTe9sYTaatADRcDLTB2Gva9r_tyXLmhRWWWgBRJqo/s1600/Nouvelle+image+%25281%2529.png" /></a></div><div class="MsoNormal" style="text-align: justify;"></div><table cellpadding="0" cellspacing="0"><tbody>
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<div class="MsoListParagraph" style="mso-list: l4 level1 lfo4; text-align: justify; text-indent: -18.0pt;"><b><span style="font-family: "Calibri","sans-serif";"> 3.<span style="font: 7pt "Times New Roman";"> </span></span></b><span dir="LTR"></span><b><span style="font-family: "Calibri","sans-serif";">Valorisation et suivi</span></b></div><div class="MsoNormal" style="text-align: justify;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Poursuivre le travail de groupe afin d’identifier parmi toutes les causes listées et classées celles qui semblent être les plus importantes.</span></div><div class="MsoNormal" style="text-align: justify;"><br />
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<div align="center" class="MsoNormal" style="margin-left: 18.0pt; text-align: center;"><span style="font-family: "Tw Cen MT Condensed Extra Bold","sans-serif"; font-size: 18pt;"> <span style="color: #38761d;">QQOQCCP</span></span></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoListParagraph" style="mso-list: l6 level1 lfo5; mso-text-indent-alt: -18.0pt; text-align: justify; text-indent: -36.0pt;"><span style="font-family: "Tw Cen MT Condensed Extra Bold","sans-serif"; font-size: 14pt;"><span style="font: 7pt "Times New Roman";"> </span>I.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-family: "Tw Cen MT Condensed Extra Bold","sans-serif"; font-size: 14pt;">Objectif</span></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="text-align: justify;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Décrire précisément une idée, une situation, une cause, une solution…</span></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoListParagraph" style="mso-list: l6 level1 lfo5; mso-text-indent-alt: -18.0pt; text-align: justify; text-indent: -36.0pt;"><span style="font-family: "Tw Cen MT Condensed Extra Bold","sans-serif"; font-size: 14pt;"><span style="font: 7pt "Times New Roman";"> </span>II.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-family: "Tw Cen MT Condensed Extra Bold","sans-serif"; font-size: 14pt;">Enjeux</span></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Engager des actions d’amélioration.</span></i></div><div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Définir des objectifs.</span></i></div><div class="MsoListParagraphCxSpLast" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Améliorer la communication.</span></i></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoListParagraph" style="mso-list: l6 level1 lfo5; mso-text-indent-alt: -18.0pt; text-align: justify; text-indent: -36.0pt;"><span style="font-family: "Tw Cen MT Condensed Extra Bold","sans-serif"; font-size: 14pt;"><span style="font: 7pt "Times New Roman";"> </span>III.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-family: "Tw Cen MT Condensed Extra Bold","sans-serif"; font-size: 14pt;">Principe</span></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Le QQOQCCP est un outil de questionnement qui se pratique en groupe de travail. Il permet de caractériser une situation en la décrivant selon un «angle» bien défini, en fonction du but recherché.</span></i></div><div class="MsoListParagraphCxSpLast" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Utiliser toutes les informations disponibles afin de répondre aux questions :</span></i></div><div class="MsoNormal" style="text-align: justify;"><br />
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<tr style="height: 19.85pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background: #C2D69B; border: solid windowtext 1.0pt; height: 19.85pt; mso-background-themecolor: accent3; mso-background-themetint: 153; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.55pt;" width="79"><div class="MsoNormal"><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Questions</span></i></b></div></td> <td style="background: #C2D69B; border-left: none; border: solid windowtext 1.0pt; height: 19.85pt; mso-background-themecolor: accent3; mso-background-themetint: 153; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 172.9pt;" width="231"><div class="MsoNormal"><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Réponses</span></i></b></div></td> <td style="background: #C2D69B; border-left: none; border: solid windowtext 1.0pt; height: 19.85pt; mso-background-themecolor: accent3; mso-background-themetint: 153; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 6.0cm;" width="227"><div class="MsoNormal"><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Combien ?</span></i></b></div></td> </tr>
<tr style="height: 19.85pt; mso-yfti-irow: 1;"> <td style="border-top: none; border: solid windowtext 1.0pt; height: 19.85pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.55pt;" width="79"><div class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Qui ?</span></div></td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 19.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 172.9pt;" width="231"><div class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Opérateurs de production</span></div></td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 19.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 6.0cm;" width="227"><div class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Trois personnes</span></div></td> </tr>
<tr style="height: 19.85pt; mso-yfti-irow: 2;"> <td style="border-top: none; border: solid windowtext 1.0pt; height: 19.85pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.55pt;" width="79"><div class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Quoi ?</span></div></td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 19.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 172.9pt;" width="231"><div class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Produit référence xxxx</span></div></td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 19.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 6.0cm;" width="227"><div class="MsoNormal"><br />
</div></td> </tr>
<tr style="height: 19.85pt; mso-yfti-irow: 3;"> <td style="border-top: none; border: solid windowtext 1.0pt; height: 19.85pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.55pt;" width="79"><div class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Où ?</span></div></td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 19.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 172.9pt;" width="231"><div class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Atelier d’injection de l’entreprise AMAN</span></div></td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 19.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 6.0cm;" width="227"><div class="MsoNormal"><br />
</div></td> </tr>
<tr style="height: 19.85pt; mso-yfti-irow: 4;"> <td style="border-top: none; border: solid windowtext 1.0pt; height: 19.85pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.55pt;" width="79"><div class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Quand ?</span></div></td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 19.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 172.9pt;" width="231"><div class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Le 3 septembre N</span></div></td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 19.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 6.0cm;" width="227"><div class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Depuis deux semaines</span></div></td> </tr>
<tr style="height: 19.85pt; mso-yfti-irow: 5;"> <td style="border-top: none; border: solid windowtext 1.0pt; height: 19.85pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.55pt;" width="79"><div class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Comment ?</span></div></td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 19.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 172.9pt;" width="231"><div class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Rebuts</span></div></td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 19.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 6.0cm;" width="227"><div class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">30 % de la production</span></div></td> </tr>
<tr style="height: 19.85pt; mso-yfti-irow: 6; mso-yfti-lastrow: yes;"> <td style="border-top: none; border: solid windowtext 1.0pt; height: 19.85pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.55pt;" width="79"><div class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Pourquoi ?</span></div></td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 19.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 172.9pt;" width="231"><div class="MsoNormal"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Pertes matière, perte temps, risque de sanction</span></div></td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 19.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 6.0cm;" width="227"><div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">2 000 Dh de matière et 45 minutes chaque jour</span></div></td> </tr>
</tbody></table></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="text-align: justify;"><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Si les informations nécessaires aux réponses sont inconnues, alors mettre en place des outils pour les collecter (feuilles de relevés, enquêtes, audits…).</span></i></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoListParagraph" style="mso-list: l6 level1 lfo5; mso-text-indent-alt: -18.0pt; text-align: justify; text-indent: -36.0pt;"><span style="font-family: "Tw Cen MT Condensed Extra Bold","sans-serif"; font-size: 14pt;"><span style="font: 7pt "Times New Roman";"> </span>IV.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-family: "Tw Cen MT Condensed Extra Bold","sans-serif"; font-size: 14pt;">Étapes de mise en application</span></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpFirst" style="mso-list: l8 level1 lfo6; text-align: justify; text-indent: -18.0pt;"><b><span style="font-family: "Calibri","sans-serif";">1.<span style="font: 7pt "Times New Roman";"> </span></span></b><span dir="LTR"></span><b><span style="font-family: "Calibri","sans-serif";">Préparation</span></b></div><div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Choisir «l’objet» de la description.</span></i></div><div class="MsoListParagraphCxSpLast" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Constituer le groupe de travail.</span></i></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpFirst" style="mso-list: l8 level1 lfo6; text-align: justify; text-indent: -18.0pt;"><b><span style="font-family: "Calibri","sans-serif";">2.<span style="font: 7pt "Times New Roman";"> </span></span></b><span dir="LTR"></span><b><span style="font-family: "Calibri","sans-serif";">Application</span></b></div><div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Répondre de manière systématique et complète aux questions :</span></i></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l9 level1 lfo10; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Qui est concerné : acteur, responsable…?</span></i></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l9 level1 lfo10; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">De quoi s’agit-t-il : fait, projet, situation, objet, action, opération, phase…?</span></i></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l9 level1 lfo10; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Où? : lieu ;</span></i></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l9 level1 lfo10; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Quand? : à quel moment, planning, durée, fréquence…;</span></i></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l9 level1 lfo10; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Comment se manifeste l’objet de la description ?</span></i></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l9 level1 lfo10; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Combien? pour chacune des questions précédentes ;</span></i></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l9 level1 lfo10; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Pourquoi? : Pour quelles raisons, pour quelles causes…</span></i></div><div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Réaliser des enquêtes et/ou des mesures si les réponses à certaines questions ne sont pas possibles.</span></i></div><div class="MsoListParagraphCxSpLast" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Relire l’ensemble des réponses afin de vérifier si la description de «l’objet» est cohérente.</span></i></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpFirst" style="mso-list: l8 level1 lfo6; text-align: justify; text-indent: -18.0pt;"><b><span style="font-family: "Calibri","sans-serif";">3.<span style="font: 7pt "Times New Roman";"> </span></span></b><span dir="LTR"></span><b><span style="font-family: "Calibri","sans-serif";">Valorisation et suivi</span></b></div><div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Faire une synthèse des différentes réponses de manière à formuler l’objet en une ou deux phrases.</span></i></div><div class="MsoListParagraphCxSpLast" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Utiliser des outils complémentaires pour exploiter la description réalisée.</span></i></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="text-align: justify;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;"></span></div><div align="center" class="MsoNormal" style="color: #38761d; margin-left: 18pt; text-align: center;"><span style="font-family: "Tw Cen MT Condensed Extra Bold","sans-serif"; font-size: 18pt;">Pareto</span></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoListParagraph" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo7; mso-text-indent-alt: -18.0pt; text-align: justify; text-indent: -54.0pt;"><span style="font-family: "Tw Cen MT Condensed Extra Bold","sans-serif"; font-size: 14pt;"><span style="font: 7pt "Times New Roman";"> </span>I.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-family: "Tw Cen MT Condensed Extra Bold","sans-serif"; font-size: 14pt;">Objectif</span></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="text-align: justify;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Déterminer l’importance relative de critères (causes, problèmes,…) par ordre décroissant d’importance.</span></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoListParagraph" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo7; mso-text-indent-alt: -18.0pt; text-align: justify; text-indent: -54.0pt;"><span style="font-family: "Tw Cen MT Condensed Extra Bold","sans-serif"; font-size: 14pt;"><span style="font: 7pt "Times New Roman";"> </span>II.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-family: "Tw Cen MT Condensed Extra Bold","sans-serif"; font-size: 14pt;">Enjeux</span></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Faire ressortir ce qui paraît important et ce qui l’est moins. </span></i></div><div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Engager une réflexion efficace et performante en fonction de priorités. </span></i></div><div class="MsoListParagraphCxSpLast" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Etc. </span></i></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoListParagraph" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo7; mso-text-indent-alt: -18.0pt; text-align: justify; text-indent: -54.0pt;"><span style="font-family: "Tw Cen MT Condensed Extra Bold","sans-serif"; font-size: 14pt;"><span style="font: 7pt "Times New Roman";"> </span>III.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-family: "Tw Cen MT Condensed Extra Bold","sans-serif"; font-size: 14pt;">Principe</span></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Classer dans un ordre décroissant d’importance les critères d’une liste à l’origine d’un effet (lorsqu’il est possible de mesurer leur valeur).</span></i></div><div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Vérifier ensuite que 20 % des critères sont à l’origine de 80 % de l’effet.</span></i></div><div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Le diagramme de Pareto est aussi appelé règle des 20/80 et courbe ABC.</span></i></div><div class="MsoListParagraphCxSpLast" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Environ 20 % des critères représentent environ 80 % de l’effet.</span></i></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoListParagraph" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo7; mso-text-indent-alt: -18.0pt; text-align: justify; text-indent: -54.0pt;"><span style="font-family: "Tw Cen MT Condensed Extra Bold","sans-serif"; font-size: 14pt;"><span style="font: 7pt "Times New Roman";"> </span>IV.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-family: "Tw Cen MT Condensed Extra Bold","sans-serif"; font-size: 14pt;">Étapes de mise en application</span></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoListParagraph" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l7 level1 lfo8; text-align: justify; text-indent: -18.0pt;"><b><span style="font-family: "Calibri","sans-serif";">1.<span style="font: 7pt "Times New Roman";"> </span></span></b><span dir="LTR"></span><b><span style="font-family: "Calibri","sans-serif";">Préparation</span></b></div><div class="MsoNormal" style="text-align: justify;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Établir la liste des critères à hiérarchiser en mettant en œuvre des outils adaptés.</span></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpFirst" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l7 level1 lfo8; text-align: justify; text-indent: -18.0pt;"><b><span style="font-family: "Calibri","sans-serif";">2.<span style="font: 7pt "Times New Roman";"> </span></span></b><span dir="LTR"></span><b><span style="font-family: "Calibri","sans-serif";">Application</span></b></div><div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Noter la fréquence de chaque critère.</span></i></div><div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Classer les critères dans le sens décroissant en fonction de leur fréquence.</span></i></div><div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Calculer la fréquence en pourcentage de chaque critère.</span></i></div><div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Calculer la somme des fréquences de l’ensemble des critères.</span></i></div><div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Calculer la fréquence cumulée des critères.</span></i></div><div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Calculer la fréquence en pourcentage cumulée.</span></i></div><div class="MsoListParagraphCxSpLast" style="mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><i><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Tracer le graphique.</span></i></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoListParagraph" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l7 level1 lfo8; text-align: justify; text-indent: -18.0pt;"><b><span style="font-family: "Calibri","sans-serif";">3.<span style="font: 7pt "Times New Roman";"> </span></span></b><span dir="LTR"></span><b><span style="font-family: "Calibri","sans-serif";">Exemple</span></b></div><div class="MsoNormal" style="text-align: justify;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Problème à résoudre (effet) : arrêts fréquents des machines</span></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div align="center"><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin-left: 2.75pt; width: 532px;"><tbody>
<tr style="height: 14.15pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td nowrap="nowrap" style="background: #C2D69B; border: solid windowtext 1.0pt; height: 14.15pt; mso-background-themecolor: accent3; mso-background-themetint: 153; mso-border-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 99.2pt;" width="132"><div align="center" class="MsoNormal" style="text-align: center;"><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Critères (Natures d’arrêts)</span></i></b></div></td> <td nowrap="nowrap" style="background: #C2D69B; border-left: none; border: solid windowtext 1.0pt; height: 14.15pt; mso-background-themecolor: accent3; mso-background-themetint: 153; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 49.0pt;" width="65"><div align="center" class="MsoNormal" style="text-align: center;"><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Fréquences</span></i></b></div></td> <td nowrap="nowrap" style="background: #C2D69B; border-left: none; border: solid windowtext 1.0pt; height: 14.15pt; mso-background-themecolor: accent3; mso-background-themetint: 153; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 64.0pt;" width="85"><div align="center" class="MsoNormal" style="text-align: center;"><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Fréquences %</span></i></b></div></td> <td nowrap="nowrap" style="background: #C2D69B; border-left: none; border: solid windowtext 1.0pt; height: 14.15pt; mso-background-themecolor: accent3; mso-background-themetint: 153; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 89.0pt;" width="119"><div align="center" class="MsoNormal" style="text-align: center;"><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Fréquences cumulées</span></i></b></div></td> <td nowrap="nowrap" style="background: #C2D69B; border-left: none; border: solid windowtext 1.0pt; height: 14.15pt; mso-background-themecolor: accent3; mso-background-themetint: 153; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 98.0pt;" width="131"><div align="center" class="MsoNormal" style="text-align: center;"><b><i><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Fréquences cumulées %</span></i></b></div></td> </tr>
<tr style="height: 14.15pt; mso-yfti-irow: 1;"> <td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 99.2pt;" width="132"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">C7</span></div></td> <td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 49.0pt;" width="65"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">92</span></div></td> <td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 64.0pt;" width="85"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">50,27%</span></div></td> <td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 89.0pt;" width="119"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">92</span></div></td> <td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 98.0pt;" width="131"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">50,27%</span></div></td> </tr>
<tr style="height: 14.15pt; mso-yfti-irow: 2;"> <td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 99.2pt;" width="132"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">C3</span></div></td> <td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 49.0pt;" width="65"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">45</span></div></td> <td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 64.0pt;" width="85"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">24,59%</span></div></td> <td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 89.0pt;" width="119"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">137</span></div></td> <td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 98.0pt;" width="131"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">74,86%</span></div></td> </tr>
<tr style="height: 14.15pt; mso-yfti-irow: 3;"> <td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 99.2pt;" width="132"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">C9</span></div></td> <td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 49.0pt;" width="65"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">11</span></div></td> <td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 64.0pt;" width="85"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">6,01%</span></div></td> <td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 89.0pt;" width="119"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">148</span></div></td> <td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 98.0pt;" width="131"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">80,87%</span></div></td> </tr>
<tr style="height: 14.15pt; mso-yfti-irow: 4;"> <td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 99.2pt;" width="132"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">C1</span></div></td> <td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 49.0pt;" width="65"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">8</span></div></td> <td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 64.0pt;" width="85"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">4,37%</span></div></td> <td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 89.0pt;" width="119"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">156</span></div></td> <td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 98.0pt;" width="131"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">85,25%</span></div></td> </tr>
<tr style="height: 14.15pt; mso-yfti-irow: 5;"> <td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 99.2pt;" width="132"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">C5</span></div></td> <td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 49.0pt;" width="65"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">8</span></div></td> <td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 64.0pt;" width="85"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">4,37%</span></div></td> <td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 89.0pt;" width="119"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">164</span></div></td> <td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 98.0pt;" width="131"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">89,62%</span></div></td> </tr>
<tr style="height: 14.15pt; mso-yfti-irow: 6;"> <td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 99.2pt;" width="132"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">C2</span></div></td> <td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 49.0pt;" width="65"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">5</span></div></td> <td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 64.0pt;" width="85"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">2,73%</span></div></td> <td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 89.0pt;" width="119"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">169</span></div></td> <td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 98.0pt;" width="131"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">92,35%</span></div></td> </tr>
<tr style="height: 14.15pt; mso-yfti-irow: 7;"> <td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 99.2pt;" width="132"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">C4</span></div></td> <td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 49.0pt;" width="65"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">5</span></div></td> <td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 64.0pt;" width="85"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">2,73%</span></div></td> <td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 89.0pt;" width="119"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">174</span></div></td> <td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 98.0pt;" width="131"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">95,08%</span></div></td> </tr>
<tr style="height: 14.15pt; mso-yfti-irow: 8;"> <td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 99.2pt;" width="132"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">C6</span></div></td> <td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 49.0pt;" width="65"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">5</span></div></td> <td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 64.0pt;" width="85"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">2,73%</span></div></td> <td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 89.0pt;" width="119"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">179</span></div></td> <td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 98.0pt;" width="131"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">97,81%</span></div></td> </tr>
<tr style="height: 14.15pt; mso-yfti-irow: 9;"> <td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 99.2pt;" width="132"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">C10</span></div></td> <td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 49.0pt;" width="65"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">2</span></div></td> <td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 64.0pt;" width="85"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">1,09%</span></div></td> <td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 89.0pt;" width="119"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">181</span></div></td> <td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 98.0pt;" width="131"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">98,91%</span></div></td> </tr>
<tr style="height: 14.15pt; mso-yfti-irow: 10;"> <td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 99.2pt;" width="132"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">C8</span></div></td> <td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 49.0pt;" width="65"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">2</span></div></td> <td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 64.0pt;" width="85"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">1,09%</span></div></td> <td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 89.0pt;" width="119"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">183</span></div></td> <td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 98.0pt;" width="131"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">100,00%</span></div></td> </tr>
<tr style="height: 14.15pt; mso-yfti-irow: 11; mso-yfti-lastrow: yes;"> <td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 99.2pt;" width="132"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">Somme</span></div></td> <td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.15pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 49.0pt;" width="65"><div align="center" class="MsoNormal" style="text-align: center;"><span style="font-family: "Calibri","sans-serif"; font-size: 8pt;">183</span></div></td> <td nowrap="nowrap" style="height: 14.15pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 64.0pt;" width="85"><br />
</td> <td nowrap="nowrap" style="height: 14.15pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 89.0pt;" width="119"><br />
</td> <td nowrap="nowrap" style="height: 14.15pt; padding: 0cm 3.5pt 0cm 3.5pt; width: 98.0pt;" width="131"><br />
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</div><div class="MsoNormal" style="text-align: left;"><span style="font-family: "Tw Cen MT Condensed Extra Bold","sans-serif";"> Pourcentage</span></div></div></td> </tr>
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<div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEivofCeAs9VSbGoyTTBSpnGJZfoHKUDSbdBRGBj3oXBHWThklrUiPdYi0p8Jrra_Ctqt6VGLmB1bUYH_Cvy5wXKH4gtkbQGQMazbjukQrZ_e4UmsTh2C8k67sGZWI8IJ4f03nz_igYpxk8/s1600/Nouvelle+image.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEivofCeAs9VSbGoyTTBSpnGJZfoHKUDSbdBRGBj3oXBHWThklrUiPdYi0p8Jrra_Ctqt6VGLmB1bUYH_Cvy5wXKH4gtkbQGQMazbjukQrZ_e4UmsTh2C8k67sGZWI8IJ4f03nz_igYpxk8/s1600/Nouvelle+image.png" /></a></div><div class="MsoNormal" style="text-align: center;"><br />
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<tr> <td><div><div class="MsoNormal"><span style="font-family: "Tw Cen MT Condensed Extra Bold","sans-serif";"> Critères</span></div></div></td> </tr>
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</div><div align="center" class="MsoNormal" style="text-align: center;"><u><span style="font-family: "Tw Cen MT Condensed Extra Bold","sans-serif";">Causes d’arrêts de machines</span></u></div></div></td> </tr>
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</div><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Le diagramme de Pareto se présente sous la forme d’un histogramme de distribution, dont les plus grandes colonnes sont conventionnellement à gauche et vont par ordre décroissant vers la droite. Une ligne de cumul indique l’importance relative cumulée des colonnes.</span> <br />
<div class="MsoNormal" style="text-align: justify;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">L’intérêt du diagramme de Pareto est de montrer que, dans un premier temps, il est plus «payant» d’attaquer les trois ou quatre premières causes de défauts que de chercher à élucider des causes qui n’apparaissent que très rarement.</span></div><div class="MsoNormal" style="text-align: justify;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">On discerne ainsi aisément les quelques causes essentielles parmi les nombreuses causes insignifiantes.</span></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoListParagraph" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l7 level1 lfo8; text-align: justify; text-indent: -18.0pt;"><b><span style="font-family: "Calibri","sans-serif";">4.<span style="font: 7pt "Times New Roman";"> </span></span></b><span dir="LTR"></span><b><span style="font-family: "Calibri","sans-serif";">Valorisation et suivi</span></b></div><div class="MsoNormal" style="text-align: justify;"><span style="font-family: "Calibri","sans-serif"; font-size: 10pt;">Retenir les critères les plus importants. En règle générale, 20 % des critères représentent 80 % de l’effet global.</span></div></div>DONOUNhttp://www.blogger.com/profile/16504053154231336549noreply@blogger.com0tag:blogger.com,1999:blog-8262214360980159752.post-42083390462197522782011-08-18T22:48:00.001+00:002011-08-27T23:06:08.392+00:00IBM met au point la première puce imitant le cerveau humain<div dir="ltr" style="text-align: left;" trbidi="on"><table id="groupPanel2"><tbody>
<tr style="color: #990000; font-family: "Trebuchet MS",sans-serif;"><td><span id="title" style="font-size: 24px; font-weight: bold; line-height: 36px;">IBM met au point la première puce imitant le cerveau humain</span></td> </tr>
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<span id="groupPanel9" style="color: black;"><span id="content" style="direction: ltr; font-family: 'Times New Roman','Times',serif; font-size: 18px; line-height: 28px; text-align: justify;">IBM, le géant américain de l'informatique, a annoncé la mise au point d'une puce révolutionnaire imitant le fonctionnement du cerveau humain, permettant aux ordinateurs d'apprendre de leurs expériences, d'élaborer des hypothèses, et de tirer des conclusions de résultats.<br />
"C'est une nouvelle frontière. Personne d'autre ne fait" de telles recherches, a commenté auprès de l'AFP Roger Kay, de Endpoint Technologies Associates.<br />
"Les ordinateurs +cognitifs+ construits avec ces puces ne seront pas programmés de la même manière que les ordinateurs traditionnels aujourd'hui. Ces ordinateurs devraient plutôt apprendre de leurs expériences, trouver des corrélations, élaborer des hypothèses et se rappeler --et tirer des leçons de résultats, imitant ainsi la plasticité du cerveau humain", indique IBM.<br />
Ce que les ingénieurs d'IBM essaient de faire est d'incorporer dans la puce "le même genre de plasticité dont fait preuve le cerveau pour s'adapter", a déclaré à l'AFP Anthony Movshon, professeur de neurosciences à l'Université de New York.<br />
Deux puces prototypes ont déjà été fabriquées et sont en cours de test, précise le groupe américain.<br />
Les ordinateurs utilisant ces puces consommeront considérablement moins d'énergie et seront beaucoup plus compact que les appareils actuels, assure "Big Blue".<br />
Les travaux d'IBM "ouvrent un chemin vers une recherche très intéressante", a souligné Roger Kay. "Ils ne sont pas arrivés au point où cela fait des choses pratiques mais ils ont prouvé le concept."<br />
"Ce qu'IBM devra démontrer pour que des gens comme moi soient convaincus est qu'il existe un gain important" concernant la puissance des ordinateurs, a indiqué le professeur de neurosciences Anthony Movshon. "Il se pourrait que cette puce, même si elle modelée sur le cerveau, même si elle est intelligente, même si elle est très intéressante, fasse en réalité le travail moins vite qu'une puce conventionnelle".<br />
Depuis des années, les performances des composants électroniques doublent tous les 18 mois, mais cette évolution semble arriver à son terme, l'extrême concentration des transistors sur les nouvelles "puces" provoquant des dégagements de chaleur très difficiles à maîtriser.</span></span><br />
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<tr><td><i><span id="author" style="font-family: 'Times New Roman',Times,serif; font-size: 18px; line-height: 24px;">AFP</span></i></td></tr>
<tr><td><i><span id="newspaper" style="font-family: 'Times New Roman',Times,serif; font-size: 16px;">Lakome : 18 - 08 - 2011</span></i></td></tr>
</tbody></table></div>DONOUNhttp://www.blogger.com/profile/16504053154231336549noreply@blogger.com0tag:blogger.com,1999:blog-8262214360980159752.post-61030323238902518882011-08-18T05:26:00.001+00:002011-08-27T23:03:51.168+00:00L’investissement<div dir="ltr" style="text-align: left;" trbidi="on"><script type="text/javascript"><!--
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<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><b><span style="color: #c00000; font-family: "Trebuchet MS","sans-serif"; font-size: 20pt;">L’investissement</span></b><span style="color: #c00000; font-family: "Trebuchet MS","sans-serif"; font-size: 20pt;"></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><br />
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</div><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjSxf0oCuYc83DyD7DEJfqD6oPU84VudjEa8s5UE2j-VGqnlHylKCG2tf3Tt2HKnUbTnQfTq9cAGOsbt7iXI6Z3ukVCsLUJgYOtq0NPMPnBIghk2LJX23wS7gNNtZwm9jls7lk68NHOegY/s1600/investment.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="304" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjSxf0oCuYc83DyD7DEJfqD6oPU84VudjEa8s5UE2j-VGqnlHylKCG2tf3Tt2HKnUbTnQfTq9cAGOsbt7iXI6Z3ukVCsLUJgYOtq0NPMPnBIghk2LJX23wS7gNNtZwm9jls7lk68NHOegY/s320/investment.jpg" width="320" /></a></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><span style="font-size: 10pt;">L’investissement est une variable particulièrement décisive en économie. Il est à la fois une composante de la demande et un puissant moteur de l’offre productive.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><b><span style="color: #376092; font-family: "Trebuchet MS","sans-serif"; font-size: 12pt;">1. DÉFINITIONS ET TYPOLOGIE</span></b></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><script type="text/javascript"><!--
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</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><span style="font-size: 10pt;">L’investissement consiste fondamentalement à <b><i>engager du capital dans le processus de production</i></b>.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><span style="font-size: 10pt;">Par nature il constitue un pari qui revient à échanger une satisfaction immédiate et certaine contre un espoir de gain.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><b><i><span style="font-size: 10pt;">L’investissement matériel</span></i></b><span style="font-size: 10pt;"> réalisé par l’entreprise est qualifié d’investissement productif (équipements, machines…). À côté de cet investissement de nature corporel, <b><i>un investissement immatériel</i></b> est réalisé (dépenses de recherche et développement, de formation, acquisition de licences, de logiciels, dépenses de formation, de publicité…).</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><span style="font-size: 10pt;">Si l’investissement brut (le nouveau flux annuel d’investissement) est supérieur à l’amortissement (évaluation annuelle de la perte de valeur d’actifs ou de biens de production frappés d’usure ou d’obsolescence) le stock de capital progresse.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><b><i><span style="font-size: 10pt;">L’investissement net</span></i></b><span style="font-size: 10pt;"> représente la différence entre l’investissement brut et l’amortissement.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><span style="font-size: 10pt;">Investissement de remplacement, de capacité et de productivité :</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoListParagraph" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 7.1pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: -7.1pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><u><span style="font-size: 10pt;">L’investissement de remplacement</span></u><span style="font-size: 10pt;"> (ou de renouvellement) est destiné à maintenir les capacités de production, il compense l’obsolescence et/ou l’usure des équipements.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 7.1pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: -7.1pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><u><span style="font-size: 10pt;">L’investissement de capacité</span></u><span style="font-size: 10pt;"> (ou d’extension) est destiné à accroître le potentiel productif de l’entreprise.</span></div><div class="MsoListParagraphCxSpMiddle"><br />
</div><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 7.1pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; mso-pagination: none; text-align: justify; text-autospace: none; text-indent: -7.1pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><u><span style="font-size: 10pt;">L’investissement de productivité</span></u><span style="font-size: 10pt;"> est destiné à rationaliser la production, à intégrer le progrès technique dans la combinaison productive.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><span style="font-size: 10pt;">Au sein d’une économie le taux d’investissement se mesure par le rapport FBCF (<b><i>formation brute de capital fixe</i></b>) sur PIB (produit intérieur brut). La formation brute de capital fixe est constituée de l’investissement productif des entreprises, de l’investissement des administrations et de l’investissement des ménages (achats de logements).</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><span style="font-size: 10pt;">La FBCF doit être distinguée des placements financiers qui, eux, constituent une épargne.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><b><span style="color: #376092; font-family: "Trebuchet MS","sans-serif"; font-size: 12pt;">2. RENTABILITÉ ET FINANCEMENT DE L’INVESTISSEMENT</span></b></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><span style="font-size: 10pt;">Un investissement n’est réalisé que si sa rentabilité économique est positive.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><span style="font-size: 10pt;">Au niveau microéconomique la valeur actualisée nette (VAN) d’un projet d’investissement peut être calculée. Elle revient à comparer le coût initial de l’investissement (Io, t) à la somme actualisée des recettes attendues de l’investissement (Ri) pendant les T périodes à venir.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><br />
</div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: center; text-autospace: none;"><b><span style="color: #984807; font-size: 10pt;">VAN = – Io, t +</span></b><b><span style="color: #984807; font-family: "Sylfaen","serif"; font-size: 10pt;">∑</span></b><b><span style="color: #984807; font-size: 10pt;"> (Ri / (1 + r)<sup>i</sup>)</span></b></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><span style="font-size: 10pt;">Si la VAN est positive, l’investissement est réalisé ; si elle est négative, il ne l’est pas.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><span style="font-size: 10pt;">Selon John Maynard Keynes l’efficacité marginale du capital désigne la rentabilité attendue de l’investissement, les recettes attendues des projets ne sont pas « certaines », elles résultent des anticipations des chefs d’entreprise.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><span style="font-size: 10pt;">Le financement interne de l’investissement provient des capacités d’autofinancement des entreprises (profits conservés en réserve). Le financement externe est constitué soit par l’émission de titres de différentes natures (obligations, actions), soit par un recours à l’emprunt.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><span style="font-size: 10pt;">L’entreprise peut émettre des obligations, c’est-à-dire des titres de créances qui représentent une partie d’un emprunt à long terme. Le plus souvent elle verse aux détenteurs du titre une rente annuelle et rembourse le capital à échéance.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><span style="font-size: 10pt;">L’entreprise peut aussi émettre des actions c’est-à-dire des titres financiers représentatifs d’une partie du droit de propriété sur une entreprise. Le souscripteur de l’action contribue au financement de l’entreprise en échange d’un droit de vote lors de l’assemblée générale (qui élit le conseil d’administration) et d’un droit au partage des bénéfices à travers la perception d’un dividende.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><span style="font-size: 10pt;">L’emprunt est un financement obtenu le plus souvent auprès d’une banque. Le coût de ce mode de financement est constitué par le taux d’intérêt.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><span style="font-size: 10pt;">Un effet de levier de l’endettement se déclenche lorsque la rentabilité d’un projet d’investissement est supérieure au coût de l’endettement destiné à le financer. Dès lors que le taux de profit est supérieur au taux d’intérêt, l’entreprise est d’autant plus incitée à s’endetter. Dans le cas contraire on évoque un effet de massue.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><b><span style="color: #376092; font-family: "Trebuchet MS","sans-serif"; font-size: 12pt;">3. LES DÉTERMINANTS DE L’INVESTISSEMENT</span></b></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><span style="font-size: 10pt;">Les déterminants de l’investissement sont nombreux, la prise de décision complexe, il est difficile d’établir empiriquement l’influence d’un facteur.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><b><i><span style="color: #984807; font-family: "Trebuchet MS","sans-serif"; font-size: 10pt;">a) L’état de la demande anticipée</span></i></b></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><span style="font-size: 10pt;">Keynes a mis en exergue le fait que l’investissement dépendait de l’état de la demande anticipée, c’est-à-dire de l’idée que le chef d’entreprise se fait de la demande qui lui sera adressée à l’avenir, ces anticipations mobilisent les animal spirits de l’entrepreneur.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><b><i><span style="color: #984807; font-family: "Trebuchet MS","sans-serif"; font-size: 10pt;">b) Le coût relatif du capital et du travail</span></i></b></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><span style="font-size: 10pt;">La hausse du coût du travail (salaire et cotisations sociales) peut inciter le chef d’entreprise à substituer des machines aux travailleurs. Le prix relatif des facteurs peut également influencer le choix de la technologie adoptée.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><b><i><span style="color: #984807; font-family: "Trebuchet MS","sans-serif"; font-size: 10pt;">c) Le taux d’intérêt</span></i></b></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><span style="font-size: 10pt;">Le taux d’intérêt représente le coût du capital. En principe toute chose égale par ailleurs la baisse des taux d’intérêt dynamise l’investissement puisqu’un plus grand nombre de projets d’investissement deviennent rentables. Mais empiriquement l’influence des taux est difficile à établir.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><b><i><span style="color: #984807; font-family: "Trebuchet MS","sans-serif"; font-size: 10pt;">d) Les profits</span></i></b></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><span style="font-size: 10pt;">Le « théorème » de Schmidt (ancien chancelier Allemand) a popularisé l’idée que les profits constituent un moteur de l’investissement : « les profits d’aujourd’hui sont les investissements de demain et les emplois d’après-demain ». Une hausse des profits permet de financer les investissements par le canal de l’autofinancement. Plus la rentabilité économique de l’investissement est grande, plus l’incitation à investir est forte. Le taux de rentabilité économique (ou taux de profit) est le rapport entre le profit réalisé et le capital engagé.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><b><i><span style="color: #984807; font-family: "Trebuchet MS","sans-serif"; font-size: 10pt;">e) La structure financière de l’entreprise</span></i></b></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-pagination: none; text-align: justify; text-autospace: none;"><span style="font-size: 10pt;">Dès lors que les marchés financiers sont imparfaits, la structure financière de l’entreprise influence l’investissement. L’endettement accroît le risque de faillite alors que la possession de fonds propres obtenus par émission d’actions le réduit. En cas de difficultés l’entreprise peut toujours interrompre le versement de dividendes alors qu’elle ne peut cesser celui des intérêts. Une banque est hésitante à prêter à une entreprise endettée et peut exiger une prime de risque sur le taux d’intérêt.</span></div></div>DONOUNhttp://www.blogger.com/profile/16504053154231336549noreply@blogger.com0tag:blogger.com,1999:blog-8262214360980159752.post-53152243815882638272011-08-17T18:01:00.001+00:002011-08-27T23:01:44.368+00:00Economie islamique : Pour l'amélioration de l'offre bancaire nationale<div dir="ltr" style="text-align: left;" trbidi="on"><table id="groupPanel2"><tbody>
<tr style="color: #990000; font-family: "Trebuchet MS",sans-serif;"><td><span id="title" style="font-size: 24px; font-weight: bold; line-height: 36px;">Economie islamique : Pour l'amélioration de l'offre bancaire nationale</span></td> </tr>
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<span id="groupPanel9"><span id="content" style="color: black; direction: ltr; font-family: 'Times New Roman','Times',serif; font-size: 18px; line-height: 28px; text-align: justify;">L'adoption par le Maroc d'une plate-forme institutionnelle islamique en matière de transactions financières est censée attirer les financements des pays du Golfe.<br />
L'économie islamique, qui a connu une évolution sans précédent ces dernières années, assure un ensemble de financements alternatifs visant à varier et améliorer l'offre bancaire nationale, ont souligné, dimanche soir à Rabat, les participants à un colloque sous le thème «Dialogue ouvert autour de l'économie islamique et des financements alternatifs au Maroc». Les problèmes dont souffre l'économie mondiale à cause de la dernière crise financière planétaire prouvent l'efficacité des produits bancaires islamiques, qui se basent sur le principe d'investissement des capitaux et rejettent le recouvrement des intérêts et le monopole, ont indiqué les intervenants à cette rencontre. Ils ont relevé, à cet égard, les contraintes qui entravent l'économie islamique dans le monde arabe et islamique, alors que les pays occidentaux s'inspirent des principaux produits bancaires islamiques, notamment l'Ijara, la Morabaha et la Mocharaka. Intervenant à cette occasion, Omar El Kettani, professeur d'économie à l'Université Mohammed V de Rabat, a indiqué que l'adoption par le Maroc d'une plate-forme institutionnelle islamique en matière de transactions financières, à côté du système financier conventionnel, est censée attirer les financements des pays du Golfe, qui refusent de conquérir les marchés européen et américain, suite à la succession des crises financières éprouvantes. Pour sa part, Lahcen Daoudi, professeur universitaire d'économie, a estimé que l'économie islamique encourage et protège la propriété privée et l'intérêt général des citoyens, contrairement au système communiste, fondé sur la propriété publique, et au système capitaliste qui fait de la propriété privée un principe fondamental. Dans la même ligne de pensée, il a souligné l'importance de la mise en place d'un cadre juridique permettant la réglementation des banques islamiques.</span></span><br />
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<table id="groupPanel2" style="color: black; margin-left: auto; margin-right: 0px; text-align: left;"><tbody>
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<tr><td><i><span id="author" style="font-family: 'Times New Roman',Times,serif; font-size: 18px; line-height: 24px;">MAP</span></i></td></tr>
<tr><td><i><span id="newspaper" style="font-family: 'Times New Roman',Times,serif; font-size: 16px;">Aujourd'hui le Maroc : 17 - 08 - 2011</span></i></td></tr>
</tbody></table></div>DONOUNhttp://www.blogger.com/profile/16504053154231336549noreply@blogger.com0tag:blogger.com,1999:blog-8262214360980159752.post-85372768211003142252011-08-17T15:41:00.001+00:002011-08-27T23:00:05.524+00:00La fonction logistique<div dir="ltr" style="text-align: left;" trbidi="on"><!--[if gte mso 9]><xml> <o:DocumentProperties> <o:Version>14.00</o:Version> </o:DocumentProperties> <o:OfficeDocumentSettings> <o:AllowPNG/> </o:OfficeDocumentSettings> </xml><![endif]--><!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves/> <w:TrackFormatting/> <w:HyphenationZone>21</w:HyphenationZone> <w:PunctuationKerning/> <w:ValidateAgainstSchemas/> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF/> <w:LidThemeOther>FR</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> <w:LidThemeComplexScript>AR-SA</w:LidThemeComplexScript> <w:Compatibility> <w:BreakWrappedTables/> <w:SnapToGridInCell/> <w:WrapTextWithPunct/> <w:UseAsianBreakRules/> <w:DontGrowAutofit/> <w:SplitPgBreakAndParaMark/> <w:EnableOpenTypeKerning/> <w:DontFlipMirrorIndents/> <w:OverrideTableStyleHps/> </w:Compatibility> <m:mathPr> <m:mathFont m:val="Cambria Math"/> <m:brkBin m:val="before"/> <m:brkBinSub m:val="--"/> <m:smallFrac m:val="off"/> <m:dispDef/> <m:lMargin m:val="0"/> <m:rMargin m:val="0"/> <m:defJc m:val="centerGroup"/> <m:wrapIndent m:val="1440"/> <m:intLim m:val="subSup"/> <m:naryLim m:val="undOvr"/> </m:mathPr></w:WordDocument> </xml><![endif]--><!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
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<div class="MsoNormal"><span class="FontStyle33"><span style="color: #990000; font-family: "Trebuchet MS",sans-serif; font-size: x-large;"><b><i><span style="line-height: 115%;"> </span></i><span style="line-height: 115%;"></span><span style="line-height: 115%;">La fonction logistique </span></b></span><i><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 10.0pt; line-height: 115%; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><br />
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</div><div class="MsoNormal"><span class="FontStyle33"><i><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 10pt; line-height: 115%;"><span style="color: black;">La logistique assure la planification et le pilotage des flux de mar<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">chandises et d'informations pour l'ensemble de la chaîne : conce<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">voir, acheter, produire, distribuer. El<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">le intègre aussi les parte<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">naires. Fonction stratégique transversale, la logistique peut créer un avantage compétitif durable. L'entreprise décide de son niveau de service par des arbitrages entre les coûts, les délais et la qualité.</span></span></span></span></span></span></i></span><span class="FontStyle33"><i><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 10.0pt; line-height: 115%; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></i></span></div><div class="Style7" style="margin-top: 5.75pt; mso-pagination: widow-orphan;"><br />
</div><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiAkhyX8GfRNWrLBxC5IuqzLN-rB6tAuwOkOqIcv8R2IDSXDuWlAZQaQhC79N6scmeJzxtQSBgjQlTR8ZINV0gSx9Gt336wQ3boPoHcJXpLT8uQ0SYp0ET_Q37sABmreHRV5_XY4mT2p10/s1600/transport_logistique.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="220" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiAkhyX8GfRNWrLBxC5IuqzLN-rB6tAuwOkOqIcv8R2IDSXDuWlAZQaQhC79N6scmeJzxtQSBgjQlTR8ZINV0gSx9Gt336wQ3boPoHcJXpLT8uQ0SYp0ET_Q37sABmreHRV5_XY4mT2p10/s320/transport_logistique.jpg" width="320" /></a></div><div class="Style7" style="margin-top: 5.75pt;"><br />
</div><div class="Style7" style="margin-top: 5.75pt;"><br />
</div><div class="Style7" style="margin-top: 5.75pt; mso-pagination: widow-orphan;"><span class="FontStyle46"><span style="color: #254061; font-family: "Trebuchet MS","sans-serif"; font-size: 14.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: #254061; mso-style-textfill-fill-colortransforms: lumm=50000; mso-style-textfill-fill-themecolor: accent1; mso-themecolor: accent1; mso-themeshade: 128;">L'évolution historique de la logistique</span></span></div><div class="Style5" style="line-height: 10.55pt; margin-top: 2.4pt; mso-line-height-rule: exactly; mso-pagination: widow-orphan; tab-stops: 7.2pt;"><br />
</div><div class="Style5" style="line-height: 10.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 2.4pt; mso-line-height-rule: exactly; mso-list: l0 level1 lfo1; mso-pagination: widow-orphan; tab-stops: 7.2pt; text-indent: 0cm;"><span class="FontStyle34"><span style="color: black; font-size: 10.0pt; mso-fareast-font-family: "Book Antiqua"; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span></span><span dir="LTR"></span><span class="FontStyle34"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">La logistique moderne a des origines militaires (opération Overlord). Le rôle considérable qu'elle a joué dans le débarquement des Alliés en Normandie souligne son importance stratégique.</span></span></span><span class="FontStyle34"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div class="Style6" style="line-height: 10.55pt; margin-top: .25pt; mso-line-height-rule: exactly; mso-pagination: widow-orphan;"><script type="text/javascript"><!--
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</div><div class="Style6" style="line-height: 10.55pt; margin-top: .25pt; mso-line-height-rule: exactly; mso-pagination: widow-orphan;"><span class="FontStyle45"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">-La logistique séparée </span></span></span><span class="FontStyle34"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">: dans les anné<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">es 1940-1970, la demande est supérieure à l'offre ; l'époque est à la production de masse. Les quantités produites priment le respect des délais, un client peut attendre. Le rôle de la logistique est surtout la réduction, par unité de pro<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">duction, des coût<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">s (commandes, stockage, manutention, transport). </span></span></span></span></span></span><span class="FontStyle34"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div class="Style6" style="line-height: 10.55pt; margin-top: .25pt; mso-line-height-rule: exactly; mso-pagination: widow-orphan;"><br />
</div><div class="Style6" style="line-height: 10.55pt; margin-top: .25pt; mso-line-height-rule: exactly; mso-pagination: widow-orphan;"><span class="FontStyle45"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 10.0pt; letter-spacing: 1.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">-La</span></span></span><span class="FontStyle45"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"> logistique intégrée<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"> <span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">:<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"> </span></span></span></span></span></span><span class="FontStyle34"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">dans les années 1970-1980, l'offre est sensiblement égale à la demande, le client est roi. Pour satisfaire une demande segmentée, les entreprises recher<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">chent la </span></span></span></span><span class="FontStyle45"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">qualité </span></span></span><span class="FontStyle34"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">et la </span></span></span><span class="FontStyle45"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">flexi<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">bilité, </span></span></span></span><span class="FontStyle34"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">soit zéro défauts, zéro stock. La logistique intégrée assure la coordination de l<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">a chaîn<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">e de valeur <span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">en vue de maîtriser le </span></span></span></span></span></span><span class="FontStyle45"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">coût global </span></span></span><span class="FontStyle34"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">par des arbitrages entre les activités.</span></span></span><span class="FontStyle34"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div class="Style5" style="line-height: 10.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: .25pt; margin-top: .25pt; mso-line-height-rule: exactly; mso-list: l0 level1 lfo1; mso-pagination: widow-orphan; tab-stops: 7.2pt; text-indent: 0cm;"><span class="FontStyle34"><span style="color: black; font-size: 10.0pt; mso-fareast-font-family: "Book Antiqua"; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span></span><span dir="LTR"></span><span class="FontStyle34"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"> </span></span></div><div class="Style5" style="line-height: 10.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: .25pt; margin-top: .25pt; mso-line-height-rule: exactly; mso-list: l0 level1 lfo1; mso-pagination: widow-orphan; tab-stops: 7.2pt; text-indent: 0cm;"><span class="FontStyle34"><span style="color: black; font-size: 10.0pt; mso-fareast-font-family: "Book Antiqua"; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span></span><span dir="LTR"></span><span class="FontStyle34"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">La </span></span></span><span class="FontStyle45"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">logistique coopérative : </span></span></span><span class="FontStyle34"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">à partir des années 1990, la<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"> demande potentielle est plus diffi<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">cilement prévisible, le cycle de vie des produits se réduit. L'enjeu est la </span></span></span></span></span><span class="FontStyle45"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">réactivité </span></span></span><span class="FontStyle34"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">(zéro temps de réponse). La logistique recherche </span></span></span><span class="FontStyle45"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">le profit global, </span></span></span><span class="FontStyle34"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">par la coopération durable avec les partenaires. La recherche de g<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">isements de productivité dans l'ensemble de la chaîne logistique conduit au partage de l'information (dans l'entreprise et avec les partenaires) via des logiciels de </span></span></span></span><span class="FontStyle45"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">supply chain management </span></span></span><span class="FontStyle34"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">(SCM).</span></span></span><span class="FontStyle34"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div class="Style7" style="margin-top: 5.75pt; mso-pagination: widow-orphan;"><br />
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</div><div class="Style5" style="line-height: 10.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: .25pt; margin-top: .25pt; mso-line-height-rule: exactly; mso-list: l0 level1 lfo1; mso-pagination: widow-orphan; tab-stops: 7.2pt; text-indent: 0cm;"><span class="FontStyle34"><span style="color: black; font-size: 10.0pt; mso-fareast-font-family: "Book Antiqua"; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span></span><span dir="LTR"></span><span class="FontStyle34"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">Une </span></span></span><span class="FontStyle34"><i><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">fonction transversale<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"> </span></span></span></i></span><span class="FontStyle34"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">: la gestion des flux physiques implique les choix de faire ou faire faire, du nombre de sites, de leur localisation, des technologies et des capacités de pro<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">duction, du niveau de stock, des fournisseurs et partenaires, Elle gère l'organisation du trans<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">port, de la manutention et de la livraison et a un rôle de soutien à la vente et à l'après-vente. La logistique opérationnelle (flux physiques) tend à être externalisée, la fonction logistique se concentre alors sur la planification et la gestion des parte<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">naires (cahier des charges, suivi).</span></span></span></span></span></span><span class="FontStyle34"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div class="Style5" style="line-height: 10.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: .25pt; margin-top: .25pt; mso-line-height-rule: exactly; mso-pagination: widow-orphan; tab-stops: 7.2pt;"><br />
</div><div class="Style5" style="line-height: 10.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: .25pt; margin-top: .25pt; mso-line-height-rule: exactly; mso-list: l0 level1 lfo1; mso-pagination: widow-orphan; tab-stops: 7.2pt; text-indent: 0cm;"><span class="FontStyle34"><span style="color: black; font-size: 10.0pt; mso-fareast-font-family: "Book Antiqua"; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span></span><span dir="LTR"></span><span class="FontStyle34"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">Les </span></span></span><span class="FontStyle34"><i><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">contraintes environnementales </span></span></i></span><span class="FontStyle34"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">: la récupération et le recyclage des produits périmés, l'emplacement des sites, la pollution... sont désormais des paramètres à intégrer à la chaîne logistique. Les risques associés<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"> augmentent avec la pression des consommateurs (boycotts) et des pouvoirs publics (réglementation).</span></span></span></span><span class="FontStyle34"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div><div class="Style5" style="line-height: 10.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: .25pt; margin-top: .25pt; mso-line-height-rule: exactly; mso-pagination: widow-orphan; tab-stops: 7.2pt;"><br />
</div><div class="Style5" style="line-height: 10.55pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: .25pt; margin-top: .25pt; mso-line-height-rule: exactly; mso-list: l0 level1 lfo1; mso-pagination: widow-orphan; tab-stops: 7.2pt; text-indent: 0cm;"><span class="FontStyle34"><span style="color: black; font-size: 10.0pt; mso-fareast-font-family: "Book Antiqua"; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";"> </span></span></span></span><span dir="LTR"></span><span class="FontStyle34"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">Coopération et concurrence : la coopération dans l'organisation et en dehors vise à maxi<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">miser la cré<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">ation de valeur de tous les partenaires. En externe, le partage d'information et la transparence induite appellent la </span></span></span></span></span><span class="FontStyle34"><i><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">confiance </span></span></i></span><span class="FontStyle34"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">et réduisent le pouvoir de négociation des par<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">tenaires. Cette démarche est délicate à réaliser avec deux clients par ailleurs c<span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">oncurrents (grande distribution). Des contraintes de traçabilité (industrie alimentaire, par exemple), conduisent à limiter la sous-traitance et à encourager des partenariats durables.</span></span></span></span></span><span class="FontStyle34"><span style="color: black; font-family: "Calibri","sans-serif"; font-size: 10.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"></span></span></div></div>DONOUNhttp://www.blogger.com/profile/16504053154231336549noreply@blogger.com0tag:blogger.com,1999:blog-8262214360980159752.post-42678986849909182822011-08-17T14:23:00.002+00:002011-08-27T22:57:49.596+00:00Les normes IFRS<div dir="ltr" style="text-align: left;" trbidi="on"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><b><span style="color: #c00000; font-family: "Trebuchet MS","sans-serif"; font-size: 18pt;">Les normes IFRS</span></b></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><script type="text/javascript"><!--
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</div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><b><i><span style="font-size: 10pt;">À partir de 2005, toutes les entreprises de l'Union européenne cotées en bourse doivent présenter leurs </span></i></b><b><span style="font-size: 10pt;">comptes consolidés <i>selon les normes IFRS (International Financial Reporting Standards). Ces normes visent à donner aux investisseurs une image plus juste de la valeur économique et financière des entreprises.</i></span></b></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><b><span style="color: #254061; font-family: "Trebuchet MS","sans-serif"; font-size: 12pt;">Les fondements des normes internationales</span></b></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><script type="text/javascript"><!--
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</div><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -14.2pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-size: 10pt;">Les comparaisons internationales sont facilitées par un référentiel comptable commun. L'harmonisation des informations financières facilite la transparence dans un contexte de globalisation des activités des entreprises et des sources de financements.</span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -14.2pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-size: 10pt;">L'éclatement de la bulle financière des années 1990 et les scandales financiers récents ont montré les dysfonctionnements des systèmes en vigueur. Il est apparu nécessaire de donner aux investisseurs une vision plus financière de la valeur des entreprises afin de restaurer leur confiance.</span></div><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -14.2pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-size: 10pt;">La comptabilité « créative » était favorisée par certaines « options » comptables. Elle permettait de laisser hors bilan des engagements majeurs de l'entreprise (instruments dérivés, crédit-bail, stocks options...). La vraie valeur économique des biens-de l'entreprise n'était pas toujours reflétée (gains et pertes latents).</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><b><span style="color: #254061; font-family: "Trebuchet MS","sans-serif"; font-size: 12pt;">L'IASB</span></b></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 10pt;">L'IASB (International Accounting Standards Board) élabore les normes comptables (IAS : International Accounting Standards), et financières (IFRS : International Financial Reporting Standards). Les IFRS constituent, avec les US Gaap dont elles s'inspirent, les deux grands standards mondiaux.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><b><span style="color: #254061; font-family: "Trebuchet MS","sans-serif"; font-size: 12pt;">Les principes des normes IFRS</span></b></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -14.2pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-size: 10pt;">La juste valeur économique de l'entreprise doit être reflétée dans ses comptes. Les éléments constitutifs du passif et de l'actif de l'entreprise sont évalués à leur valeur de marché ou d'usage et non plus à leurs coûts d'acquisitions. Les actifs doivent faire l'objet de tests de dépréciation (impairment test) à chaque clôture, ou le cas échéant, en cas d'indice de perte de valeur.</span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -14.2pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-size: 10pt;">La prédominance de la substance sur la forme des transactions de l'entreprise conduit à faire prévaloir la réalité économique des opérations sur leur apparence juridique. Les IFRS font ici appel au jugement des parties prenantes : entreprises, auditeurs, régulateurs. </span></div><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -14.2pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-size: 10pt;">Des informations qualitatives détaillées sont requises afin de documenter les éléments financiers traduits dans les comptes et de faciliter les comparaisons entre les entreprises.</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><b><span style="color: #254061; font-family: "Trebuchet MS","sans-serif"; font-size: 12pt;">Les conséquences des IFRS</span></b></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"><span style="font-size: 10pt;">Comparées à la vision patrimoniale, les normes IFRS donnent une vision plus financière de l'entreprise. Elles cherchent à mesurer sa performance et peuvent conduire à une volatilité importante et fréquente du bilan d'un exercice à l'autre. Par ailleurs, elles sont fondées sur des principes mais laissent souvent le mode opératoire à la discrétion de l'entreprise et des auditeurs, engendrant des différences d'application dans chaque société.</span></div></div>DONOUNhttp://www.blogger.com/profile/16504053154231336549noreply@blogger.com0tag:blogger.com,1999:blog-8262214360980159752.post-48293844484635468242011-08-17T01:12:00.002+00:002011-08-27T22:56:49.250+00:00Introduction en Bourse<div dir="ltr" style="text-align: left;" trbidi="on"><div class="MsoNormal" style="margin-left: 36.0pt; mso-list: l2 level1 lfo1; tab-stops: list 18.0pt; text-indent: -36.0pt;"><b><span style="font: 7pt "Times New Roman";"></span></b><span style="font-family: "Trebuchet MS",sans-serif; font-size: large;"><b style="color: #990000;">Introduction en Bourse </b></span></div><div class="MsoNormal"><script type="text/javascript"><!--
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</div><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjqQBgNkD_uMMNEzDcO6O1dbgbkFBsQiB7AaHPZ_OK14TUSuJMd1k-ZDJvmYNFUhvdbpv_ERiXABAmXdMOBR22LLZDB7AedQa2IDPaj096ttS-xfPdNW7xF1Zr_Jhnp0xgqQ4vfodqooec/s1600/bourse.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="241" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjqQBgNkD_uMMNEzDcO6O1dbgbkFBsQiB7AaHPZ_OK14TUSuJMd1k-ZDJvmYNFUhvdbpv_ERiXABAmXdMOBR22LLZDB7AedQa2IDPaj096ttS-xfPdNW7xF1Zr_Jhnp0xgqQ4vfodqooec/s320/bourse.jpg" width="320" /></a></div><div class="MsoNormal" style="margin-left: 35.4pt; text-align: justify;"><br />
</div><div class="MsoNormal" style="margin-left: 35.4pt; text-align: justify;"><br />
</div><div class="MsoNormal" style="margin-left: 35.4pt; text-align: justify;">Les entreprises doivent constamment assurer leur croissance en vue de s’agrandir et se moderniser pour progresser. L’entreprise est plus obsédée par la survie que par le profit. Elle doit réaliser des bénéfices pour satisfaire et rémunérer le capital c’est-à-dire les actionnaires. Mais, l’entreprise doit surtout dégager des surplus pour pouvoir se maintenir.</div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="margin-left: 35.4pt; text-align: justify;">Par ailleurs, l'insuffisance de la trésorerie constitue le principal obstacle pour l’entreprise. En effet, il y a une différence entre le patrimoine et les liquidités. Une entreprise peut avoir d’importants actifs mais peut se retrouver en difficulté si elle a épuisé toutes ses lignes de crédit auprès des banques.</div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="margin-left: 35.4pt; text-align: justify;">Également, le crédit coûte cher. Les frais financiers augmentent le prix de revient d’où un manque de compétitivité et de rentabilité.</div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="margin-left: 35.4pt; text-align: justify;">Pour cela, l’entreprise doit trouver le moyen de se financer sans s’endetter. Ce moyen c’est la Bourse.</div><div class="MsoNormal" style="text-align: justify;"><script type="text/javascript"><!--
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</div><div class="MsoNormal" style="margin-left: 35.4pt; text-align: justify;">Ainsi, l’introduction en Bourse permet à une société au capital "fermé" de devenir une société dont le capital est ouvert en partie au public.</div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="margin-left: 35.4pt; text-align: justify;">L’introduction en Bourse permet à la société d’acquérir du prestige et d’appartenir à une catégorie d’entreprises dont on cite fréquemment le nom à la télévision et dans les journaux.</div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="margin-left: 35.4pt; text-align: justify;">L’introduction en Bourse offre aux entreprises plusieurs avantages mais elle a toutefois quelques contraintes. Parmi ceux-ci, figure la nécessité de publier périodiquement les comptes et de travailler de manière transparente et étroitement contrôlée.</div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="margin-left: 35.4pt; text-align: justify;">L’épargnant qui achète des actions en bourse fait confiance aux dirigeants de cette institution. Il les charge, en quelque sorte, de la mission de contrôle de l’entreprise dont il vient d’acquérir une partie du capital.</div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="margin-left: 35.4pt; text-align: justify;">Cette mission de contrôle est assurée par les intervenants en bourse moyennant une commission qu’ils prélèvent à l’occasion de chaque transaction.</div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="color: #134f5c; font-family: "Trebuchet MS",sans-serif; text-align: justify; text-indent: 35.4pt;"><b>Les avantages de l’introduction en Bourse</b></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="margin-left: 106.8pt; mso-list: l1 level1 lfo2; tab-stops: list 18.0pt 106.8pt; text-align: justify; text-indent: -25.8pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span>Accès plus simple au financement,</div><div class="MsoNormal" style="margin-left: 71.4pt; mso-list: l1 level1 lfo2; tab-stops: list 18.0pt 106.8pt; text-align: justify; text-indent: 9.6pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span>Renforcement des fonds propres,</div><div class="MsoNormal" style="margin-left: 71.4pt; mso-list: l1 level1 lfo2; tab-stops: list 18.0pt 106.8pt; text-align: justify; text-indent: 9.6pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span>Prestige plus important,</div><div class="MsoNormal" style="margin-left: 71.4pt; mso-list: l1 level1 lfo2; tab-stops: list 18.0pt 106.8pt; text-align: justify; text-indent: 9.6pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span>Actions facilement transférables.</div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="text-align: justify; text-indent: 35.4pt;"><b> </b></div><div class="MsoNormal" style="color: #134f5c; font-family: "Trebuchet MS",sans-serif; text-align: justify; text-indent: 35.4pt;"><b>Les contraintes de l’introduction en Bourse</b></div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="text-align: justify; text-indent: 35.4pt;">Les contraintes majeures de l’introduction en bourse des entreprises sont les suivantes :</div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="margin-left: 106.8pt; mso-list: l0 level1 lfo3; tab-stops: list 18.0pt 106.8pt; text-align: justify; text-indent: -25.8pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span>Risque de perte du contrôle total de la société,</div><div class="MsoNormal" style="margin-left: 71.4pt; mso-list: l0 level1 lfo3; tab-stops: list 18.0pt 106.8pt; text-align: justify; text-indent: 9.6pt;"><span style="font-family: Symbol; font-size: 10pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span>Nécessité de divulguer ses comptes au public.</div><div class="MsoNormal" style="text-align: justify;"><br />
</div><div class="MsoNormal" style="margin-left: 35.4pt; text-align: justify;">Pour cela, certaines sociétés ne veulent pas s’introduire en Bourse même si elles répondent aux exigences prévues par la loi.</div></div>DONOUNhttp://www.blogger.com/profile/16504053154231336549noreply@blogger.com0