{"id":1848,"date":"2013-02-19T12:50:19","date_gmt":"2013-02-19T11:50:19","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=1848"},"modified":"2025-04-28T17:17:00","modified_gmt":"2025-04-28T15:17:00","slug":"le-seuil-de-rentabilite-ou-point-mort-un-indicateur-indispensable","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/le-seuil-de-rentabilite-ou-point-mort-un-indicateur-indispensable\/","title":{"rendered":"Le seuil de rentabilit\u00e9 (ou point mort)"},"content":{"rendered":"<p>Le seuil de rentabilit\u00e9 (ou point mort) fait partie des<strong><span class=\"exergue\">\u00a0chiffres-cl\u00e9s qui vont permettre de piloter son entreprise<\/span><\/strong>. Ces chiffres varient en fonction de l\u2019activit\u00e9. Ainsi du taux d\u2019occupation dans un h\u00f4tel, du panier moyen dans un supermarch\u00e9, du nombre d&rsquo;assiettes ou de services dans un restaurant, qui sont des indicateurs particuliers pertinents.<\/p>\n<p>Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, vous en dit plus.<\/p>\n<h2>I) Calculer le seuil de rentabilit\u00e9 (ou point mort)<\/h2>\n<p>C&rsquo;est le montant du chiffre d\u2019affaires n\u00e9cessaire pour atteindre l\u2019\u00e9quilibre. \u00c0 ce niveau, les\u00a0 produits \u00e9galent les charges. Au-del\u00e0 de ce chiffre d\u2019affaires, l\u2019entreprise r\u00e9alise un b\u00e9n\u00e9fice, et en de\u00e7\u00e0, elle est d\u00e9ficitaire. Cet indicateur ne tient bien s\u00fbr pas compte des \u00e9l\u00e9ments exceptionnels, qui par nature ne sont pas pr\u00e9visibles.<\/p>\n<h3><span style=\"text-decoration: underline;\">S\u00e9parer les charges en deux cat\u00e9gories :<\/span><\/h3>\n<ul>\n<li><strong><span class=\"exergue\">les charges variables,<\/span><\/strong> qui \u00e9voluent en fonction du chiffre d\u2019affaires (achats de marchandises, commissions sur ventes, frais de transport, emballages, C3S, imp\u00f4ts sur le chiffre d\u2019affaires, \u2026)<\/li>\n<li><strong><span class=\"exergue\">les charges fixes<\/span> <\/strong>sur lesquelles le chiffre d\u2019affaires n\u2019a pas d\u2019incidence (ex : loyers, honoraires, salaires des administratifs,\u2026)<\/li>\n<\/ul>\n<p><strong><span class=\"exergue\">La difficult\u00e9 sera parfois de ventiler certaines charges dites \u00absemi variables\u00bb<\/span><\/strong> comme la main d\u2019\u0153uvre de production ou l\u2019int\u00e9rim, qui d\u00e9pendent indirectement des ventes. \u00c0 l&rsquo;entreprise de trouver l\u2019\u00e9quation la plus juste en classant ces charge en \u00ab\u00a0fixes\u00a0\u00bb ou \u00ab\u00a0variables\u00a0\u00bb.<\/p>\n<h3>\u00a0<\/h3>\n<h3><span style=\"text-decoration: underline;\">Calculer le taux de marge sur charges variables :<\/span><\/h3>\n<p>Calcul de<strong><span class=\"exergue\"> la marge sur charges variables<\/span><\/strong> = Chiffre d\u2019affaires \u2013 Charges variables<\/p>\n<p><strong><span class=\"exergue\">Taux de marge sur charges variables<\/span> <\/strong>= Marge sur charges variables \/ Chiffre d\u2019affaires x 100<\/p>\n<h3>\u00a0<\/h3>\n<h3><span style=\"text-decoration: underline;\">Calcul<\/span><\/h3>\n<p><strong><span class=\"exergue\">Le seuil de rentabilit\u00e9 correspond au total des charges fixes divis\u00e9 par le taux de marge sur charges variables.<\/span><\/strong> Il\u00a0mesure donc le moment o\u00f9 l&rsquo;activit\u00e9 devient rentable, et s&rsquo;exprime en chiffre d&rsquo;affaires ou en volumes produits ou vendus.<\/p>\n<p>\u00a0<\/p>\n<h3><span style=\"text-decoration: underline;\">Calcul du point mort<\/span><\/h3>\n<p>Le point mort illustre lui aussi le moment o\u00f9 l&rsquo;entreprise commence \u00e0 \u00eatre rentable. Il s&rsquo;obtient en divisant le montant du seuil de rentabilit\u00e9 par le chiffre d&rsquo;affaires journalier [Point mort = seuil de rentabilit\u00e9 \/ (CA annuel \/ 360)]. <strong>Mais i<\/strong><span class=\"exergue\"><strong>l diff\u00e8re du seuil de rentabilit\u00e9 en ce sens qu&rsquo;il exprime ce moment en dur\u00e9e. <\/strong><\/span>\u00a0On dira par exemple que le seuil de rentabilit\u00e9 d&rsquo;une entreprise est atteint lorsqu&rsquo;elle r\u00e9alise 100 000 \u20ac de CA, ce qui correspond \u00e0 un point mort atteint en 195 jours, soit \u00e0 la mi-juillet. Ce n&rsquo;est donc qu&rsquo;apr\u00e8s cette date que l&rsquo;entreprise gagnera de l&rsquo;argent.<\/p>\n<h2>II) Un exemple simple (calcul avant IS)<\/h2>\n<p>Chiffre d\u2019affaires\u00a0: 500 K\u20ac<\/p>\n<p>Charges variables = 200 K\u20ac (achats de marchandises, transport, commissions sur ventes\u2026)<\/p>\n<p>Charges fixes = 150 K\u20ac<\/p>\n<ul>\n<li>Taux de marge sur co\u00fbt variable = (300 K\u20ac\/ 500 K\u20ac) x 100 = 60 %<\/li>\n<li>Seuil de rentabilit\u00e9 = 150 K\u20ac\/ 60 % = 250 K\u20ac avec ce chiffre d\u2019affaires le r\u00e9sultat sera de z\u00e9ro.<\/li>\n<li>Le point mort = 250K\u20ac \/ (500 K \/ 360) = 180 jours.<\/li>\n<\/ul>\n<p>V\u00e9rification = 250 K\u20ac x 60 % &#8211; 150 K\u20ac = 0<\/p>\n<p>Le chiffre d\u2019affaires actuel de 500 K\u20ac est donc de 100 % sup\u00e9rieur au seuil de rentabilit\u00e9 ce qui est rassurant dans notre exemple. L\u2019entreprise commence \u00e0 \u00eatre rentable d\u00e9but juillet.<\/p>\n<h2>III) Quelques conseils compl\u00e9mentaires<\/h2>\n<p>Le seuil de rentabilit\u00e9 doit \u00eatre <strong><span class=\"exergue\">revisit\u00e9 r\u00e9guli\u00e8rement, au moins une fois par an<\/span><\/strong>.<\/p>\n<p>N\u2019h\u00e9sitez \u00e0 le <strong><span class=\"exergue\">faire valider par votre expert comptable<\/span><\/strong>.<\/p>\n<p>Si <strong><span class=\"exergue\">votre chiffre d\u2019affaires pr\u00e9visionnel est trop proche du seuil de rentabilit\u00e9<\/span><\/strong>, passez l\u2019ensemble des lignes de frais\u00a0\u00ab\u00a0\u00e0 la\u00a0moulinette\u00a0\u00bb afin de vous donner des marges de man\u0153uvre.<\/p>\n<h2><b><br \/><\/b><b>Synth\u00e8se du calcul\u00a0<\/b><\/h2>\n<table border=\"1\" width=\"537\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"431\">Chiffre d&rsquo;affaires pr\u00e9visionnel HT<\/td>\n<\/tr>\n<tr>\n<td width=\"431\">Charges variables<\/td>\n<\/tr>\n<tr>\n<td width=\"431\">Chiffre d&rsquo;affaires &#8211; charges variables = <span class=\"exergue\"><strong>marge sur charges variables<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"431\">Marge sur charges variables \/ chiffre d&rsquo;affaires =<span class=\"exergue\"><strong> taux de marge sur charges variables<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"431\">Charges fixes \/ taux de marge sur charges variables = <span class=\"exergue\"><strong>seuil de rentabilit\u00e9<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Cet article vous a int\u00e9ress\u00e9 ? Dites-le nous dans les commentaires ci-apr\u00e8s ! Pour en savoir plus, retrouvez nos articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/la-rentabilite-quels-outils-pour-la-mesurer\/\">La rentabilit\u00e9: quels outils pour la mesurer ?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/charges-fixes-charges-variables-comment-distinguer-04112014avallau1\/#5\">Comment distinguer les charges fixes et les charges variables\u00a0?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/taux-de-marge\/\">Conna\u00eetre et ma\u00eetriser votre taux de marge<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/bilan-comptable\/\" target=\"_self\" rel=\"noopener\">Comment lire un bilan comptable en un clin d\u2019\u0153il et 10 informations simples ?<\/a><\/li>\n<\/ul>\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le seuil de rentabilit\u00e9 (ou point mort) fait partie des\u00a0chiffres-cl\u00e9s qui vont permettre de piloter son entreprise. Ces chiffres varient en fonction de l\u2019activit\u00e9. Ainsi du taux d\u2019occupation dans un h\u00f4tel, du panier moyen dans un supermarch\u00e9, du nombre d&rsquo;assiettes&#8230;<\/p>\n","protected":false},"author":1,"featured_media":1861,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-1848","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Le seuil de rentabilit\u00e9 (ou point mort) | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Le seuil de rentabilit\u00e9, ou point mort, est le niveau de chiffre d\u2019affaires au-del\u00e0 duquel l\u2019entreprise r\u00e9alise un b\u00e9n\u00e9fice, et en-de\u00e7\u00e0 duquel elle est d\u00e9ficitaire.\" \/>\n<meta name=\"robots\" content=\"index, follow, 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