{"id":27910,"date":"2023-05-04T11:29:29","date_gmt":"2023-05-04T09:29:29","guid":{"rendered":"https:\/\/swiss21.org\/?p=27910"},"modified":"2023-05-09T09:43:03","modified_gmt":"2023-05-09T07:43:03","slug":"dix-indicateurs-pour-votre-entreprise","status":"publish","type":"post","link":"https:\/\/old.swiss21.org\/fr\/dix-indicateurs-pour-votre-entreprise\/","title":{"rendered":"Les dix indicateurs les plus importants pour votre entreprise"},"content":{"rendered":"

[et_pb_section fb_built=\u00a0\u00bb1″ admin_label=\u00a0\u00bbText en dessous des Tabs\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ 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″ 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″ _builder_version=\u00a0\u00bb4.16″ 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″ 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

Ils apparaissent au plus tard \u00e0 l’heure du bilan : Les chiffres cl\u00e9s de l’entreprise. Mais qu’est-ce qu’un ratio et que peut-il nous apprendre sur la marge d’exploitation ou le rendement des actifs ?<\/p>\n

Quels sont les indicateurs pertinents pour moi et la marge op\u00e9rationnelle est-elle trop faible pour passer \u00e0 l’\u00e9tape suivante du d\u00e9veloppement de l’entreprise et continuer \u00e0 investir?<\/p>\n

Vous trouverez ici, en bref, toutes les informations que votre comptable financier vous a cach\u00e9es jusqu’\u00e0 pr\u00e9sent !<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ admin_label=\u00a0\u00bb1\u00e8re image\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ 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″ 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″ _builder_version=\u00a0\u00bb4.16″ 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\/02\/calcul-rendement.jpg\u00a0\u00bb title_text=\u00a0\u00bbcalcul-rendement\u00a0\u00bb force_fullwidth=\u00a0\u00bbon\u00a0\u00bb _builder_version=\u00a0\u00bb4.19.5″ _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″ admin_label=\u00a0\u00bb1er paragraphe\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ 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″ 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″ _builder_version=\u00a0\u00bb4.16″ 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″ 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

Qu’est-ce qu’un indicateur de performance ?<\/strong><\/h2>\n

Les indicateurs sont une grandeur de gestion d’entreprise qui permet de reconna\u00eetre et de mesurer le degr\u00e9 de r\u00e9alisation en fonction de l’objectif.<\/p>\n

Ils constituent donc un instrument important pour v\u00e9rifier l’avancement d’un projet, ce que l’on appelle la comparaison entre les objectifs et la r\u00e9alit\u00e9.<\/p>\n

Pour simplifier, les indicateurs vous permettent donc de savoir o\u00f9 vous en \u00eates en tant qu’entreprise dans une t\u00e2che donn\u00e9e et vous aident ainsi \u00e0 faire le point.<\/p>\n

Les indicateurs vous donnent des facteurs de contr\u00f4le et peuvent \u00eatre utiles et utilis\u00e9s comme base pour une prise de d\u00e9cision. Si, par exemple, le total des dettes et des d\u00e9penses esttrop \u00e9lev\u00e9, cela peut donner des indications sur le cadre d’investissement. Les indicateurs sont des valeurs directement mesurables.<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ admin_label=\u00a0\u00bb2\u00e8me paragraphe\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ 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″ 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″ _builder_version=\u00a0\u00bb4.16″ 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″ 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

Quel est le lien entre un indicateur de performance cl\u00e9 et un KPI ?<\/strong><\/h2>\n

KPI signifie key performance indicator, ce qui se traduit par indicateur de performance cl\u00e9. Un KPI est donc l’ensemble des indicateurs \u00e9conomiques pertinents pour votre entreprise. Selon le secteur et le mod\u00e8le d’entreprise, des indicateurs tr\u00e8s diff\u00e9rents peuvent devenir des KPI.<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ admin_label=\u00a0\u00bb3\u00e8me paragraphe\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ 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″ 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″ _builder_version=\u00a0\u00bb4.16″ 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″ 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

Quand ai-je besoin de ces indicateurs ?<\/strong><\/h2>\n

Les chiffres cl\u00e9s deviennent de plus en plus importants lorsqu’il s’agit de contr\u00f4le et de bilan, mais ils peuvent \u00e9galement \u00eatre utilis\u00e9s pour prendre des d\u00e9cisions dans le cadre du d\u00e9veloppement de projets.<\/p>\n

Les chiffres cl\u00e9s sont tout aussi pertinents lors de l’\u00e9tablissement du compte de r\u00e9sultat, du bilan trimestriel ou de l’examen g\u00e9n\u00e9ral de la situation financi\u00e8re que lors d’une mise \u00e0 jour de l’\u00e9tat d’un projet vis-\u00e0-vis d’un donneur d’ordre ou d’une demande de cr\u00e9dit \u00e0 un \u00e9tablissement financier.<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ admin_label=\u00a0\u00bbCall to action piero swiss21″ _builder_version=\u00a0\u00bb4.16″ 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″ _builder_version=\u00a0\u00bb4.16″ global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column type=\u00a0\u00bb2_3″ _builder_version=\u00a0\u00bb4.16″ 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\u00bb4.20.4″ 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

Avec Swiss21, les t\u00e2ches administratives
appartiennent au pass\u00e9.<\/span><\/h3>\n

Effectuez vos offres, factures, notes de frais et paiements en quelques clics.<\/p>\n

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Les principaux ratios financiers expliqu\u00e9s bri\u00e8vement (liquidit\u00e9, financement, rendement et b\u00e9n\u00e9fice)<\/strong><\/h2>\n

Ind\u00e9pendamment du fait que diff\u00e9rents ratios concernent \u00e9galement diff\u00e9rents secteurs, il existe quatre ratios financiers qui sont pertinents pour toute entreprise \u00e0 but lucratif :<\/p>\n

Liquidit\u00e9 : Capacit\u00e9 d’un agent \u00e9conomique \u00e0 honorer ses dettes exigibles \u00e0 tout moment et dans les d\u00e9lais impartis. Le taux de couverture des engagements est indiqu\u00e9 ici, ce qui a \u00e9galement une influence consid\u00e9rable sur le ratio de solvabilit\u00e9 .<\/p>\n

Financement : La mise \u00e0 disposition de capitaux. Il est indiqu\u00e9 comment et par qui le financement est assur\u00e9, c’est-\u00e0-dire, par exemple, s’il est assur\u00e9 par les b\u00e9n\u00e9fices de l’entreprise ou par des capitaux \u00e9trangers.<\/p>\n

Rendement : L’augmentation ou la diminution en pourcentage du montant investi par unit\u00e9 de temps (i.e. G\u00e9n\u00e9ralement un an). Il est indiqu\u00e9 \u00e0 combien s’\u00e9l\u00e8ve le taux d’int\u00e9r\u00eat des fonds engag\u00e9s.<\/p>\n

B\u00e9n\u00e9fice : L’exc\u00e9dent g\u00e9n\u00e9r\u00e9 par une entreprise au cours d’une p\u00e9riode comptable. Il indique le rapport entre le chiffre d’affaires r\u00e9alis\u00e9 et les co\u00fbts.<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ admin_label=\u00a0\u00bb5\u00e8me paragraphe\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ 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″ 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″ _builder_version=\u00a0\u00bb4.16″ 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″ 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

Comment calculer le degr\u00e9 de liquidit\u00e9 ? (1, 2 et 3)<\/strong><\/h2>\n

Comme nous l’avons d\u00e9j\u00e0 mentionn\u00e9, le degr\u00e9 de liquidit\u00e9 indique si et dans quelle mesure un agent \u00e9conomique est en mesure de faire face \u00e0 tout moment \u00e0 ses obligations de paiement dans les d\u00e9lais impartis. Nous distinguons les degr\u00e9s de liquidit\u00e9 1, 2 et 3.<\/p>\n

Comment calculer le degr\u00e9 de liquidit\u00e9 ?<\/p>\n

1 (ratio de tr\u00e9sorerie) : Indique si l’entreprise est en mesure de rembourser des dettes \u00e0 court terme \u00e0 partir de ses liquidit\u00e9s (compte bancaire, caisse).<\/p>\n

La formule de calcul est la suivante Degr\u00e9 de liquidit\u00e9 1 = liquidit\u00e9s \/ fonds \u00e9trangers \u00e0 court terme.<\/p>\n

2 (Quick Ratio) : Indique si l’entreprise est en mesure d’honorer ses dettes \u00e0 court terme gr\u00e2ce \u00e0 ses liquidit\u00e9s et \u00e0 ses cr\u00e9ances en cours.<\/p>\n

La formule de calcul est la suivante Degr\u00e9 de liquidit\u00e9 2 = (liquidit\u00e9s + cr\u00e9ances) \/ fonds \u00e9trangers \u00e0 court terme.<\/p>\n

3 (Current Ratio) : Chiffre l’actif circulant de l’entreprise par rapport aux dettes \u00e0 court terme, car par rapport au quick ratio, il int\u00e8gre \u00e9galement la valeur du stock de marchandises, c’est-\u00e0-dire les co\u00fbts ou la valeur des marchandisesnon vendues .<\/p>\n

La formule de calcul est la suivante Degr\u00e9 de liquidit\u00e9 3 = actif circulant \/ fonds \u00e9trangers \u00e0 court terme.<\/p>\n

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Comment calculer le taux de couverture des investissements ? (1 et 2)<\/strong><\/h2>\n

Le taux de couverture des immobilisations indique dans quelle mesure les capitaux propres couvrent les actifs immobilis\u00e9s.<\/p>\n

Taux de couverture 1 : Indique le pourcentage de l’actif immobilis\u00e9 financ\u00e9 par des fonds propres et peut \u00eatre calcul\u00e9 \u00e0 l’aide de la formule taux de couverture des immobilisations 1 = fonds propres \/ actif immobilis\u00e9 x100 = x%.<\/p>\n

Taux de couverture 2 : Le taux de couverture 2 indique quel pourcentage des actifs immobilis\u00e9s est financ\u00e9 \u00e0 long terme et peut \u00eatre calcul\u00e9 \u00e0 l’aide de la formule taux de couverture des actifs 2 = (capitaux propres + capitaux \u00e9trangers \u00e0 long terme) \/ actifs immobilis\u00e9s x100 = x%.<\/p>\n

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Comment calculer le rendement ? (rendement du capital total, rendement des fonds propres, rendement du chiffre d’affaires)<\/strong><\/h2>\n

Rentabilit\u00e9 du capital total : Indique le pourcentage de rentabilit\u00e9 des actifs d’une entreprise.<\/p>\n

Rendement du capital total = (b\u00e9n\u00e9fice + int\u00e9r\u00eats sur le capital emprunt\u00e9) \/ capital total<\/p>\n

Rentabilit\u00e9 des capitaux propres : Est une mesure de la rentabilit\u00e9 d’une entreprise par rapport \u00e0 ses fonds propres.<\/p>\n

Rendement des capitaux propres = (b\u00e9n\u00e9fice net \/ capitaux propres) x100 %<\/p>\n

Rentabilit\u00e9 du chiffre d’affaires : R\u00e9capitule le rapport entre le r\u00e9sultat d’exploitation et le chiffre d’affaires net. \u00c9galement connue sous le nom de marge de b\u00e9n\u00e9fice d’exploitation et de marge EBIT.<\/p>\n

Rendement sur chiffre d’affaires = b\u00e9n\u00e9fice \/ chiffre d’affaires.<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ admin_label=\u00a0\u00bb8\u00e8me paragraphe\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ 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″ 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″ _builder_version=\u00a0\u00bb4.16″ 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\u00bb4.21.0″ background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb hover_enabled=\u00a0\u00bb0″ global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb sticky_enabled=\u00a0\u00bb0″]<\/p>\n

Comment calculer le b\u00e9n\u00e9fice ? (EBIT et EBITDA)<\/strong><\/h2>\n

Assez parl\u00e9 de tous ces termes financiers, au final, une chose nous int\u00e9resse avant tout : Le b\u00e9n\u00e9fice. Marge b\u00e9n\u00e9ficiaire brute et marge b\u00e9n\u00e9ficiaire d’exploitation ou pas.<\/p>\n

En ce qui concerne le b\u00e9n\u00e9fice, nous faisons la distinction entre EBIT et EBITDA.<\/p>\n

EBIT<\/a> signifie \u00ab\u00a0earnings before interest and taxes\u00a0\u00bb et d\u00e9crit donc le b\u00e9n\u00e9fice d’une entreprise sans les recettes et les d\u00e9penses li\u00e9es aux int\u00e9r\u00eats et aux imp\u00f4ts.<\/p>\n

La formule est: B\u00e9n\u00e9fice ou perte de l’exercice + charges fiscales (imp\u00f4ts sur les b\u00e9n\u00e9fices) – remboursements d’imp\u00f4ts + charges d’int\u00e9r\u00eats (et autres charges financi\u00e8res) = r\u00e9sultat avant int\u00e9r\u00eats et imp\u00f4ts (EBIT)<\/p>\n

L’EBITDA<\/a> est un indicateur de gestion qui d\u00e9crit le cash-flow op\u00e9rationnel durable avant imp\u00f4ts d’une entreprise.<\/p>\n

Le nom signifie earnings before interest and taxes, depreciation and amortization en fran\u00e7ais : \u00ab\u00a0R\u00e9sultat avant int\u00e9r\u00eats, imp\u00f4ts, amortissements et d\u00e9pr\u00e9ciation des immobilisations incorporelles\u00a0\u00bb.<\/p>\n

La formule simplifi\u00e9e est : EBIT + amortissements = EBITDA.<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ admin_label=\u00a0\u00bb8\u00e8me paragraphe\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ 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″ 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″ _builder_version=\u00a0\u00bb4.16″ 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\u00bb4.21.0″ background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb hover_enabled=\u00a0\u00bb0″ global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb sticky_enabled=\u00a0\u00bb0″]<\/p>\n

Dois-je calculer manuellement tous les chiffres cl\u00e9s de l’entreprise ?<\/strong><\/h2>\n

Comme nous l’avons vu pr\u00e9c\u00e9demment, le calcul des indicateurs n’a rien de complexe. La partie laborieuse consiste souvent \u00e0 rassembler les diff\u00e9rentes donn\u00e9es. <\/p>\n

Avec le programme de comptabilit\u00e9 en cloud de Swiss21, les chiffres cl\u00e9s sont saisis automatiquement et r\u00e9sum\u00e9s dans un tableau de bord clair. Il s’agit notamment du degr\u00e9 de liquidit\u00e9, du degr\u00e9 de financement propre et externe ainsi que de diff\u00e9rentes donn\u00e9es relatives au rendement, comme le rendement du chiffre d’affaires et le rendement du capital total.<\/p>\n

Nous vous montrons comment faire dans la vid\u00e9o :[\/et_pb_text][et_pb_video src=\u00a0\u00bbhttps:\/\/www.youtube.com\/watch?v=YMu3jO4jBiE\u00a0\u00bb _builder_version=\u00a0\u00bb4.21.0″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb hover_enabled=\u00a0\u00bb0″ sticky_enabled=\u00a0\u00bb0″][\/et_pb_video][et_pb_video _builder_version=\u00a0\u00bb4.21.0″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb hover_enabled=\u00a0\u00bb0″ global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb sticky_enabled=\u00a0\u00bb0″][\/et_pb_video][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ admin_label=\u00a0\u00bbAutor Piero FR\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ _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″ use_custom_gutter=\u00a0\u00bbon\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ _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″ 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″ _builder_version=\u00a0\u00bb4.16″ _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″ align=\u00a0\u00bbright\u00a0\u00bb force_fullwidth=\u00a0\u00bbon\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ 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″ _builder_version=\u00a0\u00bb4.16″ _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″ 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″ 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

R\u00e9dacteur: Piero Papis<\/strong><\/p>\n

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

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

[\/et_pb_text][et_pb_icon font_icon=\u00a0\u00bb||divi||400″ icon_color=\u00a0\u00bb#0274b3″ 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″ _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":"

Ils apparaissent au plus tard \u00e0 l\u2019heure du bilan : Les indicateurs de performance de l\u2019entreprise. Mais qu\u2019est-ce qu\u2019un ratio et que peut-il nous apprendre sur la marge d\u2019exploitation ou le rendement des actifs ?<\/p>\n","protected":false},"author":14,"featured_media":40698,"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":[3542,3550,5230],"tags":[6651],"acf":[],"jetpack_featured_media_url":"https:\/\/old.swiss21.org\/wp-content\/uploads\/2023\/01\/indicateurs-performances.jpg","_links":{"self":[{"href":"https:\/\/old.swiss21.org\/fr\/wp-json\/wp\/v2\/posts\/27910"}],"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=27910"}],"version-history":[{"count":0,"href":"https:\/\/old.swiss21.org\/fr\/wp-json\/wp\/v2\/posts\/27910\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/old.swiss21.org\/fr\/wp-json\/wp\/v2\/media\/40698"}],"wp:attachment":[{"href":"https:\/\/old.swiss21.org\/fr\/wp-json\/wp\/v2\/media?parent=27910"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/old.swiss21.org\/fr\/wp-json\/wp\/v2\/categories?post=27910"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/old.swiss21.org\/fr\/wp-json\/wp\/v2\/tags?post=27910"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}