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["entreprise PORTIC"]
[]
[]
["  Tableau de répartition des charges indirectes"]
[null," approvisionement-"," centre découpe"," centre peinture","centre assemblage","centre distribution","centre administration"]
["totaux secondaires",1591.5,4100,2205,1302,4567,575.36]
[" Unité d'œuvre","valeur des matières achetées","heures machines","heure MOD","nombre de produits fabriqués","Chiffre d'affaires","coût de production des produits vendus"]
["nbre  d'uo"]
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[]
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[null,"coûts d'achat des matières"]
[null,"bois",null,null,"cordes ",null,null,"anneaux"]
[null," Q"," PU ","M"," Q","  PU ","  M"," Q","  PU ","  M"]
["achats"]
["approvision."]
["Coût d'achat"]
[]
[]
[]
[null,"Stocks de matières"]
[null,"bois ",null,null,"cordes ",null,null,"anneaux"]
[null," Q"," PU ","M"," Q","  PU ","  M"," Q","  PU ","  M"]
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["coût d'achat des matières achetées"]
["totaux"]
["coût d'achat des matières consommées"]
["Stock final"]
["Totaux"]
[]
[]
[null,"coût de production des produits intermédiaires"]
[null,"rondins de bois",null,null,"assise balançoire"]
[null," Q"," PU ","M"," Q","  PU ","  M"]
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["bois consommé"]
["MOD atelier découpe"]
["MOD peinture"]
["charges indirectes"]
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["Frais atelier peinture"]
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[]
[]
[null,"coût de production des produits fabriqués"]
[null,"portiques balançoires",null,null,"portiques anneaux"]
[null," Q"," PU ","M"," Q","  PU ","  M"]
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["rondins consommés"]
["assises "]
["cordes"]
["anneaux"]
["MOD assemblage"]
["Charge indirecte:"]
["Frais atelier assemblage"]
["Coût de production des produits fabriqués"]
[]
[]
[null,"Stocks de portiques"]
[null,"portiques balançoires",null,null,"portiques anneaux"]
[null," Q"," PU ","M"," Q","  PU ","  M"]
["Stock initial"]
["Coût de production des produits fabriqués"]
["totaux"]
["sorties"]
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[]
[]
[null,"coût de revient des portiques vendus "]
[null,"portiques balançoires",null,null,"portiques anneaux"]
[null," Q"," PU ","M"," Q","  PU ","  M"]
["coût de production des produits vendus"]
["centre distribution"]
["charges administration"]
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[]
[]
[null,"résultats"]
[null,"portiques balançoires",null,null,"portiques anneaux"]
[null," Q"," PU ","M"," Q","  PU ","  M"]
["chiffre d'affaires"]
["coût de revient"]
["résultat"]
["rentabilité"]

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