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{"sheet":"Annexe A","index":0,"n_rows":15,"n_cols":7,"rows_kept":15,"cut":false,"hidden":false,"merged":[[6,0,7,0],[6,1,7,1],[6,2,6,3],[6,4,6,6],[4,0,4,6]],"flags":["formulas_cached_only"]}
[]
[]
[]
[]
["tableau de répartition des charges indirectes"]
[]
[null,"totaux","centres auxiliaires",null,"centres principaux"]
[null,null,"administration","prestations connexes"," achats","atelier assemblage","distribution"]
["totaux après répartition primaire",1393468,100000,200000,310160,600000,183308]
["Administration",null,225000,112500,56250,56250]
["prestations connexes",null,125000,312500,62500,null,125000]
["totaux après répartition primaire",1393468,0,0,428910,656250,308308]
["unité d'œuvre",null,null,null,"100 € d'achats","heure de MOD","coût de production des produits vendus"]
["nombre d'unité d'œuvre",null,null,null,50460,1400]
["coût de l'unité d'œuvre"]

{"sheet":"Annexe B","index":1,"n_rows":35,"n_cols":7,"rows_kept":35,"cut":false,"hidden":false,"merged":[[0,0,0,5],[9,0,9,4],[15,0,15,4],[15,5,15,6],[31,0,31,4],[31,5,31,6],[16,0,17,0],[16,1,16,3],[16,4,16,6],[10,1,10,2],[11,1,11,2],[12,1,12,2]],"flags":["formulas_cached_only"]}
["Détermination des achats du mois en quantité et en valeur"]
[]
[null,"Production","X10","X28","X40","X52"]
["BASIC",9000]
["PLENIUM",4000]
["total quantités",13000]
["prix unitaire",null,32,25,100,35]
["total achats"]
[]
["détermination du nombre d'heures de MOD de l'atelier assemblage"]
["BASIC",null,null,null,"heures"]
["PLENIUM",null,null,null,"heures"]
["total",null,null,null,"heures"]
[]
[]
["Détermination du coût de revient des produits fabriqués et vendus"]
[null,"BASIC",null,null,"PLENIUM"]
[null,"Q","PU","M","Q","PU","M"]
["consommation d'éléments:"]
["X10"]
["X28"]
["X40"]
["X52"]
["total"]
["frais d'approvisionnement"]
["MOD"]
["Frais atelier assemblage"]
["Coût de production"]
["frais de distribution"]
["coût de revient"]
[]
["détermination des résultats par produits"]
["chiffre d'affaires"]
["coût de revient"]
["Résultats"]

{"sheet":"Annexe C","index":2,"n_rows":23,"n_cols":7,"rows_kept":23,"cut":false,"hidden":false,"merged":[[1,0,2,0],[1,1,1,3],[1,4,1,6],[0,0,0,6]],"flags":["formulas_cached_only"]}
["Détermination du coût de revient  et du résultat des produits fabriqués et vendus"]
[null,"BASIC",null,null,"PLENIUM"]
[null,"Q","PU","M","Q","PU","M"]
["consommation d'éléments:"]
["X10"]
["X28"]
["X40"]
["X52"]
["total"]
["MOD"]
["total coûts directs"]
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["total charges indirectes"]
["coût de revient"]
["c.affaires"]
["résultat"]

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[null,null,"BASIC ",null,"PLENIUM "]
["Résultats méthode des centres d'analyse "]
["Résultats ABC "]