{"id":12944,"date":"2016-02-23T00:30:48","date_gmt":"2016-02-22T23:30:48","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=12154"},"modified":"2024-06-13T11:55:21","modified_gmt":"2024-06-13T09:55:21","slug":"les-ratios-du-compte-de-resultat","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/les-ratios-du-compte-de-resultat\/","title":{"rendered":"Quels sont les principaux ratios du compte de r\u00e9sultat\u00a0?"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Les ratios issus du compte de r\u00e9sultat doivent permettre une meilleure analyse de la situation de l&rsquo;entreprise. <\/strong>Afin de mieux les comprendre, Valoxy vous pr\u00e9sente ici les plus importants.<\/p>\n<h2><span style=\"color: #fb4c35;\">Qu\u2019est-ce que les ratios\u00a0?<\/span><\/h2>\n<p style=\"text-align: justify;\"><strong>Ce sont des outils simples et faciles \u00e0 calculer qui permettent d\u2019analyser et de mieux comprendre le compte de r\u00e9sultat.<\/strong> Ces informations r\u00e9cup\u00e9r\u00e9es nous permettront facilement de faire appara\u00eetre les points forts ou faibles de l\u2019entreprise. <strong>Ceux-ci pourront \u00e9galement \u00eatre utilis\u00e9s afin de se comparer aux entreprises de m\u00eame taille et du m\u00eame secteur d\u2019activit\u00e9<\/strong> ce qui permettra de savoir o\u00f9 l\u2019entreprise se situe par rapport \u00e0 la concurrence.<\/p>\n<h2><span style=\"color: #fb4c35;\">Quels sont les principaux ratios du compte de r\u00e9sultat?<\/span><\/h2>\n<h3>Calcul de la Marge<\/h3>\n<p>Ce ratio permet de calculer le montant du\u00a0 Chiffre d\u2019affaires restant apr\u00e8s consommation des achats ou services qui ont permis de le g\u00e9n\u00e9rer.<\/p>\n<ul>\n<li>Chiffres d\u2019affaires de l\u2019exercice HT \u2013 achats et\/ou services consomm\u00e9s = Marge<\/li>\n<li>Marge \/ CAHT = Taux de marge<\/li>\n<\/ul>\n<p><strong>C&rsquo;est l&rsquo;un des principaux indicateurs du dirigean<\/strong>t car il donne une premi\u00e8re information\u00a0sur le potentiel de profitabilit\u00e9 de l&rsquo;entreprise. Avoir un taux de marge qui augmente lorsque les charges de l&rsquo;entreprise sont ma\u00eetris\u00e9es est g\u00e9n\u00e9ralement une bonne nouvelle.\u00a0A chaque type d\u2019activit\u00e9 correspond un<a href=\"https:\/\/valoxy.org\/blog\/taux-de-marge\/\" target=\"_blank\" rel=\"noopener\"> le Taux de Marge<\/a>\u00a0(si la livraison fait partie int\u00e9grante de votre mod\u00e8le \u00e9conomique doit-elle \u00eatre d\u00e9duite ou non de votre marge brute ?)<\/p>\n<h3>Le ratio de profitabilit\u00e9<\/h3>\n<p>Le ratio de profitabilit\u00e9\u00a0permet de calculer la rentabilit\u00e9 nette de la soci\u00e9t\u00e9 c&rsquo;est-\u00e0-dire le montant de b\u00e9n\u00e9fices que\u00a0l\u2019entreprise g\u00e9n\u00e8re pour 100 \u20ac\u00a0de CAHT<\/p>\n<ul>\n<li>R\u00e9sultat net \/ Chiffre d\u2019affaires x 100<\/li>\n<\/ul>\n<p>C&rsquo;est un ratio tr\u00e8s \u00e9tudi\u00e9 par <a href=\"https:\/\/valoxy.org\/blog\/creation-entreprise-strategie-financement\/\" target=\"_blank\" rel=\"noopener\">les partenaires financiers<\/a> car il donne une indication sur la capacit\u00e9 de l&rsquo;entreprise \u00e0 r\u00e9aliser des r\u00e9sultats qui seront utilis\u00e9s pour :<\/p>\n<ul>\n<li>d\u00e9velopper l&rsquo;activit\u00e9,<\/li>\n<li>renouveler l&rsquo;appareil de production,<\/li>\n<li>r\u00e9mun\u00e9rer les investisseurs,<\/li>\n<li>p\u00e9renniser l&rsquo;entreprise.<\/li>\n<\/ul>\n<h3>Le ratio d\u2019activit\u00e9<\/h3>\n<p>Le ratio d&rsquo;activit\u00e9 est un indicateur permettant\u00a0de mesurer l\u2019\u00e9volution du chiffre d\u2019affaires entre deux exercices. Celui-ci doit \u00eatre au moins \u00e9gal au taux d\u2019inflation.<\/p>\n<ul>\n<li>(CAHT N \u2013 CAHT N-1) \/ CA N -1<\/li>\n<\/ul>\n<p>Ce ratio donne une indication sur le d\u00e9veloppement de l&rsquo;activit\u00e9 de l\u2019entreprise. Mais il n&rsquo;a de signification r\u00e9elle que s&rsquo;il s&rsquo;accompagne d&rsquo;autres indicateurs compl\u00e9mentaires et\u00a0\u00a0d&rsquo;indices de r\u00e9f\u00e9rences. Une progression de 30% de l&rsquo;activit\u00e9 n&rsquo;a en effet pas la m\u00eame signification dans le secteur du b\u00e2timent que dans celui de la vente de drones, &#8230;<\/p>\n<h3>Le ratio de rentabilit\u00e9 des capitaux engag\u00e9s<\/h3>\n<p>Il s\u2019agit ici de mesurer la performance des capitaux investis par les actionnaires.<\/p>\n<ul>\n<li>R\u00e9sultat Net\/capitaux propres<\/li>\n<\/ul>\n<p>Ce ratio s&rsquo;adresse plus particuli\u00e8rement aux partenaires financiers qui cherchent \u00e0 savoir si l&rsquo;entreprise a la capacit\u00e9 de rembourser et\/ou valoriser les sommes investies.<\/p>\n<h3>Le ratio de performance des salari\u00e9s<\/h3>\n<p>Le ratio de performance des salari\u00e9s permet de mesurer le niveau de performance de chaque salari\u00e9.<\/p>\n<ul>\n<li>CAHT \/ Nombre de salari\u00e9s<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Pour compl\u00e9ter l\u2019analyse, le ratio de performance des salari\u00e9s peut se recouper avec le ratio : frais de personnel\/CAHT qui mesure le taux de masse salariale par rapport au chiffre d\u2019affaires.<\/p>\n<h2 style=\"text-align: justify;\">Conclusion<\/h2>\n<p style=\"text-align: justify;\">En conclusion, on peut constater que l\u2019on peut rapidement analyser le compte de r\u00e9sultat avec de simples ratios issus de la performance de l\u2019entreprise. Cependant, il faut faire attention \u00e0 l\u2019interpr\u00e9tation de ces ratios. <strong>En effet, on ne peut pas prendre les ratios s\u00e9par\u00e9ment. Il faut en calculer un certain nombre pour pouvoir avoir une analyse coh\u00e9rente de l\u2019activit\u00e9.<\/strong> Cependant, on peut utiliser ces ratios dans le cadre d&rsquo;un tableau de bord comme \u00ab\u00a0donneurs d&rsquo;alerte\u00a0\u00bb. En cas de d\u00e9rapage, ils attireront l&rsquo;attention sur la n\u00e9cessit\u00e9 de comprendre la raison d&rsquo;une \u00e9volution d&rsquo;une ampleur inattendue.<\/p>\n<p><div class=\"encadre-style\"> Cet article vous a int\u00e9ress\u00e9 ? \u00a0Retrouver nos autres articles sur le blog Valoxy\u00a0:<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/resultat-net-d-une-entreprise\/\" target=\"_blank\" rel=\"noopener\">Qu\u2019est-ce que le r\u00e9sultat net d\u2019une entreprise ?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/bilan-comptable\/\" target=\"_blank\" rel=\"noopener\">Comment lire un bilan comptable en un clin d\u2019\u0153il et 10 informations simples ?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/bilan-comptable-10-conseils-rendre-attractif-aupres-banquier\/\" target=\"_blank\" rel=\"noopener\">Le bilan comptable : 10 conseils pour le rendre attractif aupr\u00e8s d\u2019un banquier.<\/a><\/div><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Les ratios issus du compte de r\u00e9sultat doivent permettre une meilleure analyse de la situation de l&rsquo;entreprise. Afin de mieux les comprendre, Valoxy vous pr\u00e9sente ici les plus importants. Qu\u2019est-ce que les ratios\u00a0? Ce sont des outils simples et faciles&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11772,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-12944","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Les ratios du compte de r\u00e9sultat<\/title>\n<meta name=\"description\" content=\"Les ratios du compte de r\u00e9sultat permettent \u00e0 l&#039;entreprise d&#039;analyser sa situation financi\u00e8re et de comparer sa situation avec celle de ses concurrents...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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