{"id":26954,"date":"2023-01-30T14:29:17","date_gmt":"2023-01-30T13:29:17","guid":{"rendered":"https:\/\/swiss21.org\/?p=26954"},"modified":"2023-02-09T14:55:26","modified_gmt":"2023-02-09T13:55:26","slug":"cest-quoi-un-compte-de-resultat","status":"publish","type":"post","link":"https:\/\/old.swiss21.org\/fr\/cest-quoi-un-compte-de-resultat\/","title":{"rendered":"C\u2019est quoi un compte de r\u00e9sultat ?"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00a0\u00bb1&Prime; admin_label=\u00a0\u00bbText en dessous des Tabs\u00a0\u00bb _builder_version=\u00a0\u00bb4.16&Prime; custom_margin=\u00a0\u00bb|-20px||-20px|false|true\u00a0\u00bb custom_padding=\u00a0\u00bb|0px||0px|false|true\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.16&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb custom_padding=\u00a0\u00bb0px|0px|0px|0px|true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.16&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.17.0&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb min_height=\u00a0\u00bb25px\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb]<\/p>\n<p><span>Tenir <\/span><span>informer de <\/span><span>la performance <\/span><span>et de sa sant\u00e9 financi\u00e8re de son ent<\/span><span>reprise permet de mieux <\/span><span>la g\u00e9rer<\/span><span>, d\u2019o\u00f9 l\u2019existence d\u2019un compte de r\u00e9sultat. <\/span><span>Il fait partie des \u00e9tats financiers de <\/span><span>l\u2019entreprise comme le bilan comptable et les annexes. <\/span><span>C\u2019est un <\/span><span>document <\/span><span>comptable <\/span><span>o<\/span><span>bligat<\/span><span>oire <\/span><span>qu\u2019une entreprise doit \u00e9laborer pour <\/span><span>indiquer la performance de l\u2019activit\u00e9 qu\u2019elle <\/span><span>exerce. <\/span><span>Il <\/span><span>doit r\u00e9sumer <\/span><span>avec pr\u00e9cision <\/span><span>le<\/span><span>s <\/span><span>compte<\/span><span>s <\/span><span>annuel<\/span><span>s <\/span><span>de l\u2019entreprise, <\/span><span>m<\/span><span>entionnant les <\/span><span>b\u00e9n\u00e9fices et pertes<\/span><span>, <\/span><span>e<\/span><span>t <\/span><span>doit <\/span><span>aussi <\/span><span>permettre d\u2019<\/span><span>avoir une vue d\u2019ensemble <\/span><span>sur <\/span><span>la r\u00e9partition <\/span><span>des <\/span><span>produits et de<\/span><span>s <\/span><span>charges de l\u2019entreprise<\/span><span>. <\/span><span>Comment <\/span><span>est<\/span><span>&#8211;<\/span><span>il \u00e9labor\u00e9?<\/span><span>\u00a0Quels sont ses \u00e9l\u00e9ments <\/span><span>constitutifs?<\/span><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; admin_label=\u00a0\u00bb1\u00e8re image\u00a0\u00bb _builder_version=\u00a0\u00bb4.16&Prime; custom_margin=\u00a0\u00bb25px|-20px|25px|-20px|true|true\u00a0\u00bb custom_padding=\u00a0\u00bb|0px||0px|false|true\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.16&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb custom_padding=\u00a0\u00bb0px|0px|0px|0px|true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.16&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_image src=\u00a0\u00bbhttps:\/\/swiss21.org\/wp-content\/uploads\/2023\/01\/Das-Betriebsergebnis.jpg\u00a0\u00bb title_text=\u00a0\u00bbDas-Betriebsergebnis\u00a0\u00bb force_fullwidth=\u00a0\u00bbon\u00a0\u00bb _builder_version=\u00a0\u00bb4.19.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][\/et_pb_image][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; admin_label=\u00a0\u00bb1er paragraphe\u00a0\u00bb _builder_version=\u00a0\u00bb4.16&Prime; custom_margin=\u00a0\u00bb|-20px|20px|-20px|false|true\u00a0\u00bb custom_padding=\u00a0\u00bb|0px||0px|false|true\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.16&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb custom_padding=\u00a0\u00bb0px|0px|0px|0px|true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.16&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.19.4&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb custom_padding=\u00a0\u00bb||0px|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb]<\/p>\n<h2><span>La structure d\u2019un compte de r\u00e9sultat<\/span><\/h2>\n<p><span>Elle peut se pr\u00e9senter sous de nombreuses formes, <\/span><span>notamment<\/span><span>:<\/span><\/p>\n<ul>\n<li><span>Sous<\/span><span>\u00a0<strong>forme de <\/strong><\/span><strong>tableau: <\/strong><span>compos\u00e9 de deux colonnes<\/span><span>: on repr\u00e9sente <\/span><span>les charges <\/span><span>dans la <\/span><span>premi\u00e8re <\/span><span>colonne et les produits <\/span><span>dans la deuxi\u00e8me colonne<\/span><span>.<\/span><\/li>\n<li>Sous <strong>forme de <\/strong><strong>liste: <\/strong>identique au mod\u00e8le fiscal et aux documents des experts-comptables. Si vous optez pour ce mod\u00e8le, il faudra pr\u00e9senter les recettes (produits) en haut de la liste et l\u2019ensemble de d\u00e9penses (charges) en bas de la liste.<\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; admin_label=\u00a0\u00bb2\u00e8me paragraphe\u00a0\u00bb _builder_version=\u00a0\u00bb4.16&Prime; custom_margin=\u00a0\u00bb|-20px|20px|-20px|false|true\u00a0\u00bb custom_padding=\u00a0\u00bb|0px||0px|false|true\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.16&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb custom_padding=\u00a0\u00bb0px|0px|0px|0px|true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.16&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.17.0&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb]<\/p>\n<h2><span>Quels sont les \u00e9l\u00e9ments qui forment un compte r\u00e9sultat<\/span><span>?<\/span><\/h2>\n<p><span>Les \u00e9l\u00e9ments fonda<\/span><span>mentaux sont les produits et <\/span><span>les <\/span><span>charges<\/span><span>. L\u2019ensemble de ces deu<\/span><span>x \u00e9l\u00e9ments <\/span><span>peuvent \u00eatre r\u00e9parti<\/span><span>s <\/span><span>en trois cat\u00e9gories<\/span><span>: l\u2019<\/span><span>exploitation, <\/span><span>le financier, l\u2019exceptionnel. <\/span><span>C\u2019<\/span><span>est \u00e0 <\/span><span>partir de la somme des r\u00e9sultats d\u2019exploitation, financiers et exceptionnel qu\u2019on d\u00e9termine la <\/span><span>const<\/span><span>itution du compte <\/span><span>de r\u00e9sultat final. <\/span><\/p>\n<p><span>Le compte de r\u00e9sultat peut \u00eatre analys\u00e9 aux ratios pour ensuite permettre de <\/span><span>tro<\/span><span>uver <\/span><span>des <\/span><span>solutions et <\/span><span>de <\/span><span>prendre des d\u00e9cisions pour l&rsquo;entreprise<\/span><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; admin_label=\u00a0\u00bb3\u00e8me paragraphe\u00a0\u00bb _builder_version=\u00a0\u00bb4.16&Prime; custom_margin=\u00a0\u00bb|-20px||-20px|false|true\u00a0\u00bb custom_padding=\u00a0\u00bb|0px||0px|false|true\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.16&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb custom_padding=\u00a0\u00bb0px|0px|0px|0px|true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.16&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.19.4&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb]<\/p>\n<h2><span>Le r\u00e9sultat d\u2019exploitation<\/span><\/h2>\n<p><span>Voici la formule qui permet d\u2019obtenir ce r\u00e9sultat.<\/span><\/p>\n<p><span>R\u00e9sultat d\u2019exploitation = produits d\u2019exploitation <\/span><span>\u2013<\/span><span>charges d\u2019exploitation<\/span><\/p>\n<p><span>C\u2019est le r\u00e9sultat de <\/span><span>l<\/span><span>a performance <\/span><span>de <\/span><span>l<\/span><span>&lsquo;activit\u00e9 quotidienne de l&rsquo;entreprise. Il permet de <\/span><span>conna\u00eetre <\/span><span>la rentabilit\u00e9 de votre entreprise<\/span><span>. <\/span><span>C\u2019est <\/span><span>en faisant la diff\u00e9rence entre les produits <\/span><span>d<\/span><span>&lsquo;exploitation <\/span><span>et les <\/span><span>charges d\u2019exploitation qu\u2019on l\u2019obtient.<\/span><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; admin_label=\u00a0\u00bbCall to action piero swiss21&Prime; _builder_version=\u00a0\u00bb4.16&Prime; background_color=\u00a0\u00bbRGBA(255,255,255,0)\u00a0\u00bb use_background_color_gradient=\u00a0\u00bbon\u00a0\u00bb background_color_gradient_direction=\u00a0\u00bb90deg\u00a0\u00bb background_color_gradient_stops=\u00a0\u00bbrgba(0,0,0,0.75) 0%|rgba(255,255,255,0) 100%\u00a0\u00bb background_color_gradient_overlays_image=\u00a0\u00bbon\u00a0\u00bb background_color_gradient_start=\u00a0\u00bbrgba(0,0,0,0.75)\u00a0\u00bb background_color_gradient_end=\u00a0\u00bbrgba(255,255,255,0)\u00a0\u00bb background_image=\u00a0\u00bbhttps:\/\/swiss21.org\/wp-content\/uploads\/2022\/02\/swiss21-abaninja-banner1.png\u00a0\u00bb width=\u00a0\u00bb100%\u00a0\u00bb max_width=\u00a0\u00bb1250px\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb25px||25px||true|false\u00a0\u00bb custom_padding=\u00a0\u00bb110px|0px|110px|0px\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row column_structure=\u00a0\u00bb2_3,1_3&Prime; _builder_version=\u00a0\u00bb4.16&Prime; global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column type=\u00a0\u00bb2_3&Prime; _builder_version=\u00a0\u00bb4.16&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.16&Prime; text_font=\u00a0\u00bb||||||||\u00a0\u00bb text_text_color=\u00a0\u00bb#ffffff\u00a0\u00bb text_font_size=\u00a0\u00bb18px\u00a0\u00bb text_line_height=\u00a0\u00bb1.8em\u00a0\u00bb header_font=\u00a0\u00bb||||||||\u00a0\u00bb header_text_color=\u00a0\u00bb#ffffff\u00a0\u00bb header_font_size=\u00a0\u00bb24px\u00a0\u00bb header_3_font=\u00a0\u00bb|600|||||||\u00a0\u00bb header_3_font_size=\u00a0\u00bb28px\u00a0\u00bb header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb header_4_font=\u00a0\u00bb|600|||||||\u00a0\u00bb header_4_font_size=\u00a0\u00bb36px\u00a0\u00bb header_4_line_height=\u00a0\u00bb1.4em\u00a0\u00bb background_layout=\u00a0\u00bbdark\u00a0\u00bb custom_margin=\u00a0\u00bb|||\u00a0\u00bb header_4_font_size_tablet=\u00a0\u00bb36px\u00a0\u00bb header_4_font_size_phone=\u00a0\u00bb28px\u00a0\u00bb header_4_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb]<\/p>\n<h3><span style=\"color: #f6f8fa;\">Avec Swiss21 la comptabilit\u00e9 difficile appartiennent au pass\u00e9<\/span><\/h3>\n<p>Effectuez vos jeux d&rsquo;\u00e9critures, vos bilans et comptes de r\u00e9sultats en quelques clics<\/p>\n<div class=\"et_pb_header_content_wrapper\">\u00a0<\/div>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=\u00a0\u00bb1_3&Prime; 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button_one_letter_spacing__hover_enabled=\u00a0\u00bboff\u00a0\u00bb button_two_letter_spacing__hover_enabled=\u00a0\u00bboff\u00a0\u00bb button_bg_color__hover_enabled=\u00a0\u00bboff\u00a0\u00bb button_one_bg_color__hover_enabled=\u00a0\u00bboff\u00a0\u00bb button_two_bg_color__hover_enabled=\u00a0\u00bboff\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; admin_label=\u00a0\u00bb4\u00e8me paragraphe\u00a0\u00bb _builder_version=\u00a0\u00bb4.16&Prime; custom_margin=\u00a0\u00bb|-20px|20px|-20px|false|true\u00a0\u00bb custom_padding=\u00a0\u00bb|0px||0px|false|true\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.16&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb custom_padding=\u00a0\u00bb0px|0px|0px|0px|true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.16&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.19.4&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb]<\/p>\n<h3><span>Le<\/span><span>s <\/span><span>produits d\u2019exploitation<\/span><\/h3>\n<p><span>Ce <\/span><span>sont les <\/span><span>produits li\u00e9s directement \u00e0 l\u2019activit\u00e9 de l\u2019entreprise. <\/span><span>Ils peuvent \u00eatre diff\u00e9rents <\/span><span>d\u2019une entreprise \u00e0 une autre. Ils permettent d\u2019\u00e9valuer les b\u00e9n\u00e9fices et les \u00e9ventuelles pertes <\/span><span>que peut encourir l\u2019entreprise.<\/span><\/p>\n<p><span>Les produits d\u2019exploitation sont:<\/span><\/p>\n<ul>\n<li><span>La vente de marchandises et de produits finis<\/span><\/li>\n<li>La production de biens et de services<\/li>\n<li>La production immobilis\u00e9e<\/li>\n<li>La production stock\u00e9e<\/li>\n<li>Les subventions d\u2019exploitation<\/li>\n<li>Les reprises sur la provision, les amortissements et la d\u00e9pr\u00e9ciation<\/li>\n<li>Les prestations de services<\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; admin_label=\u00a0\u00bb5\u00e8me paragraphe\u00a0\u00bb _builder_version=\u00a0\u00bb4.16&Prime; custom_margin=\u00a0\u00bb|-20px|20px|-20px|false|true\u00a0\u00bb custom_padding=\u00a0\u00bb|0px||0px|false|true\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.16&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb custom_padding=\u00a0\u00bb0px|0px|0px|0px|true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.16&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.19.4&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb]<\/p>\n<h3><span>Les charges d\u2019exploitation<\/span><\/h3>\n<p><span>Ce <\/span><span>sont les d\u00e9penses r\u00e9alis\u00e9es par l&rsquo;entreprise pour<\/span><span>le mis au march\u00e9<\/span><span>d\u2019un produit ou <\/span><span>le capital<\/span><span>d\u00e9pens\u00e9 dans les <\/span><span>autres <\/span><span>activit\u00e9s de l\u2019entreprise.<\/span><\/p>\n<p><span>Ils regroupent:<\/span><\/p>\n<ul>\n<li><span>La consommation de mati\u00e8res premi\u00e8res<\/span><\/li>\n<li>La variation de stock<\/li>\n<li>Les r\u00e9mun\u00e9rations<\/li>\n<li>Les charges de personnels<\/li>\n<li>Les services ext\u00e9rieurs<\/li>\n<li>Les contributions sociales de la masse salariale<\/li>\n<li>Les imp\u00f4ts<\/li>\n<li>Les taxes d\u2019exploitation<\/li>\n<li>Les dotations aux amortissements<\/li>\n<li>Les dotations aux provisions<\/li>\n<li>Autres charges\u2026<\/li>\n<\/ul>\n<p><span><\/span><\/p>\n<p><span>Les activit\u00e9s cr\u00e9ent des b\u00e9n\u00e9fices si le r\u00e9sultat d\u2019exploitation est positif. Par contre, si le r\u00e9sultat d\u2019exploitation est n\u00e9gatif, l\u2019entreprise fait face \u00e0 une perte. <\/span><\/p>\n<p><span>Donc, on peut dire que la n\u00e9gativit\u00e9 du r\u00e9sultat d\u2019exploitation refl\u00e8te l\u2019inefficacit\u00e9 de la politique commerciale d\u2019une entreprise. Tandis que la positivit\u00e9 du r\u00e9sultat d\u2019exploitation montre que l\u2019activit\u00e9 de l\u2019entreprise est rentable et bien g\u00e9r\u00e9e. <\/span><\/p>\n<p><span>Pour y rem\u00e9dier, il faudra accro\u00eetre le chiffre d\u2019affaires et r\u00e9duire les charges.<\/span><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; admin_label=\u00a0\u00bb6\u00e8me paragraphe\u00a0\u00bb _builder_version=\u00a0\u00bb4.16&Prime; custom_margin=\u00a0\u00bb|-20px||-20px|false|true\u00a0\u00bb custom_padding=\u00a0\u00bb|0px||0px|false|true\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.16&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb custom_padding=\u00a0\u00bb0px|0px|0px|0px|true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.16&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_image src=\u00a0\u00bbhttps:\/\/swiss21.org\/wp-content\/uploads\/2023\/01\/Das-Finanzergebnis-1.jpg\u00a0\u00bb alt=\u00a0\u00bb\u00dcbersicht Erfolgsrechnung\u00a0\u00bb title_text=\u00a0\u00bbDas-Finanzergebnis\u00a0\u00bb force_fullwidth=\u00a0\u00bbon\u00a0\u00bb _builder_version=\u00a0\u00bb4.19.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][\/et_pb_image][et_pb_text _builder_version=\u00a0\u00bb4.19.4&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb]<\/p>\n<h2><span>Le r\u00e9sultat financier<\/span><\/h2>\n<p><span>Voici la formule pour obtenir le r\u00e9sultat financier.<\/span><\/p>\n<p><span><strong>R\u00e9sultat financier<\/strong> = Produits financiers &#8211; charges financi\u00e8res<\/span><\/p>\n<p><span>Cela concerne la politique financi\u00e8re d\u2019une entreprise. C\u2019est la diff\u00e9rence entre les produits et les charges financi\u00e8res qui donnent le r\u00e9sultat financier. Les entreprises avec des dettes ont des charges financi\u00e8res (passif) d\u2019int\u00e9r\u00eat lourd ce qui va entra\u00eener un r\u00e9sultat financier n\u00e9gatif. Une entreprise ayant une tr\u00e9sorerie fructueuse pr\u00e9sente des profits qui vont appara\u00eetre dans ses produits financiers.<\/span><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; admin_label=\u00a0\u00bb7\u00e8me paragraphe\u00a0\u00bb _builder_version=\u00a0\u00bb4.16&Prime; custom_margin=\u00a0\u00bb|-20px|20px|-20px|false|true\u00a0\u00bb custom_padding=\u00a0\u00bb|0px||0px|false|true\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.16&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb custom_padding=\u00a0\u00bb0px|0px|0px|0px|true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.16&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.19.4&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb custom_padding=\u00a0\u00bb||0px|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb]<\/p>\n<h3><span>Produits financiers<\/span><\/h3>\n<p><span>Ce <\/span><span>sont les <\/span><span>int\u00e9r\u00eats g\u00e9n\u00e9r\u00e9s par<\/span><span>\u00a0les <\/span><span>dif<\/span><span>f\u00e9rents placements d&rsquo;une entreprise. Ils<\/span><span>\u00a0sont <\/span><span>effectu\u00e9s <\/span><span>a<\/span><span>vec les exc\u00e9dents de tr\u00e9sorerie<\/span><span>s <\/span><span>d&rsquo;une soci\u00e9t\u00e9 <\/span><span>pendant <\/span><span>s<\/span><span>on exercice <\/span><span>comptable.<\/span><\/p>\n<p><span>Voici les exemples de produits financiers:<\/span><\/p>\n<ul>\n<li><span>Actions<\/span><\/li>\n<li>Revenues des titres de participation<\/li>\n<li>Les revenus de cr\u00e9ances<\/li>\n<li>Les escomptes obtenus<\/li>\n<li>Les escomptes accord\u00e9s<\/li>\n<li>Produits de placement<\/li>\n<li>Produits de cession<\/li>\n<li>Cr\u00e9ances n\u00e9gociables<\/li>\n<li>Les obligations<\/li>\n<li>Options<\/li>\n<li>D\u2019achats immobiliers<\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; admin_label=\u00a0\u00bb8\u00e8me paragraphe\u00a0\u00bb _builder_version=\u00a0\u00bb4.16&Prime; custom_margin=\u00a0\u00bb|-20px|20px|-20px|false|true\u00a0\u00bb custom_padding=\u00a0\u00bb|0px||0px|false|true\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.16&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb custom_padding=\u00a0\u00bb0px|0px|0px|0px|true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.16&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.19.4&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb]<\/p>\n<h3><span>Charges financi\u00e8res<\/span><\/h3>\n<p><span>Elles correspondent aux<\/span><span>\u00a0paiements <\/span><span>des <\/span><span>capitaux <\/span><span>emprunt<\/span><span>\u00e9s <\/span><span>q<\/span><span>ui <\/span><span>o<\/span><span>nt \u00e9t\u00e9 <\/span><span>o<\/span><span>btenus aupr\u00e8s des <\/span><span>divers <\/span><span>cr\u00e9anciers bancaires et <\/span><span>financiers<\/span><span>. <\/span><span>Le co\u00fbt <\/span><span>d<\/span><span>e ces charges financi\u00e8res peut <\/span><span>varier, car <\/span><span>il <\/span><span>d\u00e9pend du <\/span><span>nivea<\/span><span>u d&rsquo;endettement d&rsquo;une soci\u00e9t\u00e9 <\/span><span>et du montant des taux d&rsquo;int\u00e9r\u00eat. <\/span><\/p>\n<p><span>En voici quelques exemples<\/span><span>:<\/span><\/p>\n<ul>\n<li><span>Les charges des dettes<\/span><\/li>\n<li>Les charges en int\u00e9r\u00eats<\/li>\n<li>Les commissions et les frais li\u00e9s aux dettes<\/li>\n<li>Les int\u00e9r\u00eats sur l\u2019emprunt<\/li>\n<li>Les int\u00e9r\u00eats sur comptes courants d\u2019associ\u00e9s<\/li>\n<li>Les int\u00e9r\u00eats bancaires et int\u00e9r\u00eats sur l\u2019op\u00e9ration de financement<\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; admin_label=\u00a0\u00bb10\u00e8me paragraphe\u00a0\u00bb _builder_version=\u00a0\u00bb4.16&Prime; custom_margin=\u00a0\u00bb|-20px|20px|-20px|false|true\u00a0\u00bb custom_padding=\u00a0\u00bb|0px||0px|false|true\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.16&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb custom_padding=\u00a0\u00bb0px|0px|0px|0px|true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.16&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_image src=\u00a0\u00bbhttps:\/\/swiss21.org\/wp-content\/uploads\/2023\/01\/Ausserordentliches-Ergebnis.jpg\u00a0\u00bb alt=\u00a0\u00bbErfolgsrechnung im Unternehmen\u00a0\u00bb title_text=\u00a0\u00bbAusserordentliches-Ergebnis\u00a0\u00bb force_fullwidth=\u00a0\u00bbon\u00a0\u00bb _builder_version=\u00a0\u00bb4.19.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][\/et_pb_image][et_pb_text _builder_version=\u00a0\u00bb4.19.4&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb]<\/p>\n<h2><span>R\u00e9sultat <\/span><span>exceptionnel<\/span><\/h2>\n<div class=\"page\" data-page-number=\"3\" data-loaded=\"true\">\n<div class=\"textLayer\"><span>Le r\u00e9sultat exceptionnel <\/span><span>repr\u00e9sente l<\/span><span>es \u00e9l\u00e9ments n<\/span><span>on <\/span><span>r\u00e9currents \u00e0 l&rsquo;activit\u00e9 d\u2019une <\/span><span>entreprise<\/span><span>. <\/span><span>C\u2019est<\/span><span>&#8211;<\/span><span>\u00e0<\/span><span>&#8211;<\/span><span>dire<\/span><span>, <\/span><span>qu\u2019il ne permet pas de conna\u00eetre<\/span><span>la rentabilit\u00e9 de l\u2019entreprise. <\/span><span>Il <\/span><span>peut aussi <\/span><span>appara\u00ee<\/span><span>tre sur l<\/span><span>e <\/span><span>SIG <\/span><span>(<\/span><span>ou soldes interm\u00e9diaires de gestion<\/span><span>) <\/span><span>qui est aussi un document comptable. Ce r\u00e9sultat nous aide \u00e0 d\u00e9terminer la d\u00e9ficience de la performance \u00e9conomique d\u2019une entreprise.<\/span><\/div>\n<div class=\"textLayer\"><span><\/span><\/div>\n<div class=\"textLayer\">\n<p><span><strong>R\u00e9sultat exceptionnel<\/strong> = Produits exceptionnels &#8211; charges exceptionnelles <\/span><\/p>\n<div class=\"endOfContent\"><\/div>\n<\/div>\n<\/div>\n<div class=\"page\" data-page-number=\"4\" data-loaded=\"true\">\n<div class=\"canvasWrapper\"><\/div>\n<div class=\"textLayer\"><\/div>\n<\/div>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; admin_label=\u00a0\u00bb10\u00e8me paragraphe\u00a0\u00bb _builder_version=\u00a0\u00bb4.16&Prime; custom_margin=\u00a0\u00bb|-20px|20px|-20px|false|true\u00a0\u00bb custom_padding=\u00a0\u00bb|0px||0px|false|true\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb locked=\u00a0\u00bboff\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.16&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb custom_padding=\u00a0\u00bb0px|0px|0px|0px|true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.16&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.19.4&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb]<\/p>\n<h3><span>Produits exceptionnels<\/span><\/h3>\n<p><span>Ils constituent tous les produits qui ne se rapportent pas \u00e0 la gestion courante de l\u2019activit\u00e9 <\/span><span>d\u2019une entreprise. <\/span><span>Prenons <\/span><span>quelques exemples de produits <\/span><span>exceptionnels<\/span><span>:<\/span><\/p>\n<ul>\n<li><span>Les produits exceptionnels sur les op\u00e9rations de gestion et autres produits exceptionnels de gestion<\/span><\/li>\n<li>Les productions sur les exercices ant\u00e9rieurs<\/li>\n<li>Les p\u00e9nalit\u00e9s clientes<\/li>\n<li>Les d\u00e9gr\u00e8vements d\u2019imp\u00f4ts<\/li>\n<li>Les produits de cessions de biens et de mat\u00e9riels de l\u2019entreprise<\/li>\n<li>D\u2019autres produits exceptionnels<\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; admin_label=\u00a0\u00bb13\u00e8me paragraphe\u00a0\u00bb _builder_version=\u00a0\u00bb4.16&Prime; custom_margin=\u00a0\u00bb|-20px|20px|-20px|false|true\u00a0\u00bb custom_padding=\u00a0\u00bb|0px||0px|false|true\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.16&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb custom_padding=\u00a0\u00bb0px|0px|0px|0px|true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.16&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.19.4&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb]<\/p>\n<h3><span>Charges exceptionnelles<\/span><\/h3>\n<p><span>Il<\/span><span>s correspondent aux diff\u00e9rentes charges qui n\u2019entrent pas <\/span><span>\u00e0 la gestion habituelle <\/span><span>de <\/span><span>l\u2019entreprise <\/span><span>comme la cession d\u2019immobi<\/span><span>lisations corporelles<\/span><span>. <\/span><span>Il s\u2019agit<\/span><span>: <\/span><\/p>\n<ul>\n<li><span>D<\/span><span>es <\/span><span>p\u00e9nalit\u00e9s sur le march\u00e9<\/span><\/li>\n<li>Des charges sur exercices ant\u00e9rieurs<\/li>\n<li>Des cr\u00e9ances irr\u00e9couvrables<\/li>\n<li>Des valeurs comptables<\/li>\n<li>Sinistres<\/li>\n<li>Co\u00fbts li\u00e9s \u00e0 des licenciements<\/li>\n<li>Rappels d\u2019imp\u00f4ts<\/li>\n<\/ul>\n<p><span>Pour finir, c\u2019est en additionnant<\/span><span>: le r\u00e9sultat d\u2019exploitation, le r\u00e9sultat financier et le r\u00e9sultat <\/span><span>exceptionnel <\/span><span>dont <\/span><span>on obtient le r\u00e9sultat final.<\/span><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; admin_label=\u00a0\u00bb13\u00e8me paragraphe\u00a0\u00bb _builder_version=\u00a0\u00bb4.16&Prime; custom_margin=\u00a0\u00bb|-20px|20px|-20px|false|true\u00a0\u00bb custom_padding=\u00a0\u00bb|0px||0px|false|true\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.16&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb custom_padding=\u00a0\u00bb0px|0px|0px|0px|true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.16&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.19.4&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb]<\/p>\n<h2><span>Automatiser ses comptes de r\u00e9sultats<\/span><\/h2>\n<p><span>Pour faciliter la r\u00e9alisation de compte r\u00e9sultat, ceci sont directement int\u00e9gr\u00e9s dans le logiciel de comptabilit\u00e9 de Swiss21. Pour acc\u00e9der au compte de r\u00e9sultat dans 21.AbaNinja, vous cliquez \u00e0 gauche sous <strong>Comptabilit\u00e9 &gt; Rapport &gt; Compte de r\u00e9sultats<\/strong>. Ces donn\u00e9es peuvent \u00eatre imprim\u00e9es au format PDF ou t\u00e9l\u00e9charg\u00e9es sous forme de fichier Excel (XLS). Pour cela, vous avez toutefois besoin de l&rsquo;abonnement Starter ou d&rsquo;une connexion Abacus active avec un AmID.<\/span><span><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>[\/et_pb_text][et_pb_image src=\u00a0\u00bbhttps:\/\/swiss21.org\/wp-content\/uploads\/2023\/01\/2022-10-27_11h50_14.png\u00a0\u00bb alt=\u00a0\u00bbCompte de r\u00e9sultat 21.AbaNinja\u00a0\u00bb title_text=\u00a0\u00bbCompte de r\u00e9sultat\u00a0\u00bb _builder_version=\u00a0\u00bb4.19.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][\/et_pb_image][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; admin_label=\u00a0\u00bbAutor Piero FR\u00a0\u00bb _builder_version=\u00a0\u00bb4.16&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_margin=\u00a0\u00bb|-20px||-20px|false|true\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row column_structure=\u00a0\u00bb1_4,3_4&Prime; use_custom_gutter=\u00a0\u00bbon\u00a0\u00bb _builder_version=\u00a0\u00bb4.16&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_margin=\u00a0\u00bb60px||||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|false\u00a0\u00bb animation_style=\u00a0\u00bbfade\u00a0\u00bb border_radii=\u00a0\u00bbon|20px|20px|20px|20px\u00a0\u00bb box_shadow_style=\u00a0\u00bbpreset3&Prime; box_shadow_vertical=\u00a0\u00bb17px\u00a0\u00bb box_shadow_blur=\u00a0\u00bb41px\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column type=\u00a0\u00bb1_4&Prime; _builder_version=\u00a0\u00bb4.16&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_image src=\u00a0\u00bbhttps:\/\/swiss21.org\/wp-content\/uploads\/2022\/01\/piero-papis-swiss21.png\u00a0\u00bb title_text=\u00a0\u00bbpiero-papis-swiss21&Prime; align=\u00a0\u00bbright\u00a0\u00bb force_fullwidth=\u00a0\u00bbon\u00a0\u00bb _builder_version=\u00a0\u00bb4.16&Prime; animation_style=\u00a0\u00bbfold\u00a0\u00bb always_center_on_mobile=\u00a0\u00bboff\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][\/et_pb_image][\/et_pb_column][et_pb_column type=\u00a0\u00bb3_4&Prime; _builder_version=\u00a0\u00bb4.16&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb background_color=\u00a0\u00bb#ffffff\u00a0\u00bb custom_padding=\u00a0\u00bb30px|40px|30px|20px|false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.16&Prime; text_font=\u00a0\u00bbNunito||||||||\u00a0\u00bb text_font_size=\u00a0\u00bb18px\u00a0\u00bb text_line_height=\u00a0\u00bb1.8em\u00a0\u00bb header_font=\u00a0\u00bb||||||||\u00a0\u00bb header_4_font=\u00a0\u00bbFredoka One||||||||\u00a0\u00bb header_4_text_color=\u00a0\u00bb#262f71&Prime; header_4_font_size=\u00a0\u00bb26px\u00a0\u00bb animation_style=\u00a0\u00bbfade\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb]<\/p>\n<p><span style=\"color: #e7382d; font-size: 24px;\"><strong>R\u00e9dacteur: Piero Papis<\/strong><\/span><\/p>\n<p>Piero est un expert en marketing digital ainsi qu\u2019en e-commerce. Il est sp\u00e9cialis\u00e9 en SEO (Recherche Organique) ainsi que tout ce qui touche au CRM et au E-Commerce.<\/p>\n<p>Il est responsable digital et des publicit\u00e9s Google chez Swiss21 ainsi que de toute la pr\u00e9sence en ligne. Si vous atterrissez sur cet article, c\u2019est probablement gr\u00e2ce \u00e0 Piero! Nous esp\u00e9rons que cet article r\u00e9pondra \u00e0 vos besoins et on se r\u00e9jouit de revenir vers vous avec un nouveau sujet !<\/p>\n<p>[\/et_pb_text][et_pb_icon font_icon=\u00a0\u00bb&#xe0cb;||divi||400&Prime; icon_color=\u00a0\u00bb#0274b3&Prime; icon_width=\u00a0\u00bb40px\u00a0\u00bb url=\u00a0\u00bbhttps:\/\/www.linkedin.com\/in\/piero-papis\/\u00a0\u00bb url_new_window=\u00a0\u00bbon\u00a0\u00bb align=\u00a0\u00bbleft\u00a0\u00bb _builder_version=\u00a0\u00bb4.16&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][\/et_pb_icon][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Si on est au courant des performances et de la sant\u00e9 financi\u00e8re de son entreprise, on peut mieux la g\u00e9rer, d&rsquo;o\u00f9 l&rsquo;existence d&rsquo;un compte de r\u00e9sultat.<\/p>\n","protected":false},"author":14,"featured_media":40376,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[6436,6439],"tags":[6651,6653],"acf":[],"jetpack_featured_media_url":"https:\/\/old.swiss21.org\/wp-content\/uploads\/2023\/01\/Was-ist-eine-Erfolgsrechnung.jpg","_links":{"self":[{"href":"https:\/\/old.swiss21.org\/fr\/wp-json\/wp\/v2\/posts\/26954"}],"collection":[{"href":"https:\/\/old.swiss21.org\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/old.swiss21.org\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/old.swiss21.org\/fr\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/old.swiss21.org\/fr\/wp-json\/wp\/v2\/comments?post=26954"}],"version-history":[{"count":0,"href":"https:\/\/old.swiss21.org\/fr\/wp-json\/wp\/v2\/posts\/26954\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/old.swiss21.org\/fr\/wp-json\/wp\/v2\/media\/40376"}],"wp:attachment":[{"href":"https:\/\/old.swiss21.org\/fr\/wp-json\/wp\/v2\/media?parent=26954"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/old.swiss21.org\/fr\/wp-json\/wp\/v2\/categories?post=26954"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/old.swiss21.org\/fr\/wp-json\/wp\/v2\/tags?post=26954"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}