{"id":9097,"date":"2025-10-29T12:00:00","date_gmt":"2025-10-29T11:00:00","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=9097"},"modified":"2025-10-31T11:40:04","modified_gmt":"2025-10-31T10:40:04","slug":"charges-fixes-charges-variables-comment-distinguer-04112014avallau1","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/charges-fixes-charges-variables-comment-distinguer-04112014avallau1\/","title":{"rendered":"Distinguer charges fixes et charges variables"},"content":{"rendered":"<p>Diff\u00e9rencier les charges fixes des charges variables est n\u00e9cessaire lorsqu\u2019on veut <strong><span class=\"exergue\">\u00e9tudier les cons\u00e9quences d\u2019une variation du volume des ventes r\u00e9alis\u00e9es sur le r\u00e9sultat de l\u2019entreprise.<\/span><\/strong> Pour g\u00e9rer une entreprise de mani\u00e8re appropri\u00e9e, il est n\u00e9cessaire de conna\u00eetre la nature de ses charges. On peut ainsi prendre des d\u00e9cisions adapt\u00e9es notamment lorsqu\u2019il s\u2019agit de r\u00e9duire les charges pour am\u00e9liorer sa rentabilit\u00e9. Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, fait le point.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-4811 size-medium\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/chiffre-d-affaires-de-l-entreprise-300x297.png\" alt=\"expert-comptable\" width=\"300\" height=\"297\" \/><\/p>\n<h2>Qu\u2019est-ce qu\u2019une charge variable ?<\/h2>\n<p><div class=\"encadre-style\">Les charges variables, appel\u00e9es aussi \u00ab\u00a0charges op\u00e9rationnelles\u00a0\u00bb ou \u00ab\u00a0charges d\u2019activit\u00e9s\u00a0\u00bb sont par d\u00e9finition des charges qui \u00e9voluent en fonction de l\u2019activit\u00e9 de l\u2019entreprise. Selon les entreprises son activit\u00e9 sera d\u00e9finie\u00a0 par le volume des ventes r\u00e9alis\u00e9es ou les quantit\u00e9s produites.<\/div><br \/>\nPour un boulanger, la farine repr\u00e9sente une charge variable. Plus il produit de pain plus il consomme de farine. \u00a0Parmi les charges variables les plus courantes on trouve\u00a0:<\/p>\n<ul>\n<li><img decoding=\"async\" class=\"alignright wp-image-6462 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/up-down-203x300.jpg\" alt=\"charges fixes et les charges variables\" width=\"109\" height=\"161\" \/>Les mati\u00e8res premi\u00e8res,<\/li>\n<li>La sous-traitance,<\/li>\n<li>L\u2019\u00e9nergie (\u00e9lectricit\u00e9, essence, \u2026),<\/li>\n<li>Les commissions,<\/li>\n<li>Les frais de distribution,<\/li>\n<li>\u2026<\/li>\n<\/ul>\n<h2>Qu\u2019est-ce qu\u2019une charge fixe ?<\/h2>\n<div class=\"encadre-style\">Les charges fixes, appel\u00e9es aussi \u00ab\u00a0charges structurelles\u00a0\u00bb ou \u00ab\u00a0charges de structure\u00a0\u00bb sont ind\u00e9pendantes du niveau d\u2019activit\u00e9 de l\u2019entreprise \u00e0 court terme. Ainsi, les charges fixes restent stables quel que soit le volume des ventes ou la quantit\u00e9 de biens ou services produits par l\u2019entreprise.<\/div>\n<p>Pour un boulanger, le loyer de son magasin restera le m\u00eame qu\u2019il vende beaucoup de pain ou non. Parmi les charges fixes on trouvera\u00a0:<\/p>\n<ul>\n<li>Le loyer,<\/li>\n<li>Les assurances,<\/li>\n<li><a title=\"Les diff\u00e9rents types d\u2019amortissement possibles\" href=\"https:\/\/valoxy.org\/blog\/les-types-d-amortissements-28072014avallau1\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>L\u2019amortissement<\/strong> <\/a>des immobilisations,<\/li>\n<li>Certains salaires (notamment les salaires administratifs),<\/li>\n<li>\u2026<\/li>\n<\/ul>\n<h2>Les charges mixtes<\/h2>\n<p><div class=\"encadre-style\">La variabilit\u00e9 de certaines charges peut \u00eatre relative. En effet, certaines charges dites mixtes, ou semi variables se composent d\u2019une partie fixe et d\u2019une partie variable. On retrouvera parmi les charges mixtes, le salaire d\u2019un commercial (compos\u00e9 d\u2019une partie fixe et d\u2019une partie r\u00e9sultant d&rsquo;un pourcentage de la marge r\u00e9alis\u00e9e par exemple).<\/div><br \/>\n<img decoding=\"async\" class=\"wp-image-6463 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/man-injustice.jpg\" alt=\"balance pour illustrer la n\u00e9c\u00e9ssit\u00e9 de trouver la m\u00e9thode de calcul la plus favorable au salari\u00e9 pour le calcul de ses indemnit\u00e9s de cong\u00e9s pay\u00e9s\" width=\"165\" height=\"145\" \/><\/p>\n<p>D\u2019autres charges sont difficilement classables car\u00a0:<\/p>\n<ul>\n<li>elles varient par palier en fonction de leur nature ou de leur conditions,<\/li>\n<li>leur \u00ab\u00a0variabilit\u00e9\u00a0\u00bb peut \u00eatre limit\u00e9e. La r\u00e9glementation limite la variabilit\u00e9 des charges de personnel en conditionnant la r\u00e9duction du personnel par exemple.<\/li>\n<\/ul>\n<p>Pour un chef d\u2019entreprise, <strong><span class=\"exergue\">une bonne connaissance de la nature des charges de l\u2019entreprise est d\u00e9terminante pour d\u00e9cider de la politique commerciale de l\u2019entreprise<\/span><\/strong> (tarifs, mode de commercialisation, type de distribution, \u2026).<\/p>\n<h2>La marge sur co\u00fbt variable<\/h2>\n<p><strong><span class=\"exergue\">S\u00e9parer les charges fixes des charges variables permet de calculer la marge sur co\u00fbt variable.<\/span> <\/strong>Cet indicateur se calcule en soustrayant le montant des charges variables du chiffre d\u2019affaires r\u00e9alis\u00e9.<\/p>\n<figure id=\"attachment_6392\" aria-describedby=\"caption-attachment-6392\" style=\"width: 189px\" class=\"wp-caption alignleft\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-6392\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/approve.jpg\" alt=\"bonhomme avec un V vert pour illustrer la visite m\u00e9dicale de reprise\" width=\"189\" height=\"120\" \/><figcaption id=\"caption-attachment-6392\" class=\"wp-caption-text\">V\u00e9rifier l&rsquo;\u00e9tat de sant\u00e9 de ses salari\u00e9s est obligatoire<\/figcaption><\/figure>\n<p><a title=\"Connaitre et ma\u00eetriser votre Taux de Marge\" href=\"https:\/\/valoxy.org\/blog\/taux-de-marge\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>La marge<\/strong> <\/a>sur co\u00fbt variable\u00a0permet de mesurer la contribution d\u2019un produit, d\u2019une famille de produit ou de l\u2019ensemble des ventes de l\u2019entreprise pour couvrir les charges fixes de l\u2019entreprise. Si la marge sur co\u00fbt variable est suffisante pour couvrir les charges fixes, le r\u00e9sultat d\u2019exploitation de l\u2019entreprise sera positif, dans le cas contraire il sera n\u00e9gatif.<\/p>\n<p><a title=\"Le seuil de rentabilit\u00e9 (ou point mort), un indicateur indispensable\" href=\"https:\/\/valoxy.org\/blog\/le-seuil-de-rentabilite-ou-point-mort-un-indicateur-indispensable\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Le seuil de rentabilit\u00e9<\/strong><\/a>, ou point mort correspond au moment o\u00f9 la marge sur co\u00fbt variable suffit \u00e0 payer les charges fixes.<\/p>\n<p><strong>Remarque\u00a0:<\/strong> les charges financi\u00e8res et les charges exceptionnelles, n\u2019\u00e9tant pas affect\u00e9es \u00e0 l\u2019exploitation de l\u2019entreprise, seront trait\u00e9es \u00e0 part.<\/p>\n<p>Pour plus d\u2019informations sur les charges fixes, les charges mixtes et les charges variables, consultez nos articles sur le blog Valoxy\u00a0:<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/comment-lire-son-compte-de-resultat\/\">Comment lire son compte de r\u00e9sultat ?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/comptabilite-analytique-definition-explication-28082014avallau1\/\">La comptabilit\u00e9 analytique\u00a0: d\u00e9finition et explication<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/realiser-budget-previsionnel-01122014avallaudu1\/\">Comment r\u00e9aliser un budget pr\u00e9visionnel\u00a0?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/le-seuil-de-rentabilite-ou-point-mort-un-indicateur-indispensable\/\">Le seuil de rentabilit\u00e9 (ou point mort), un indicateur indispensable<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/actualites-de-novembre-20\/\">Actualit\u00e9s Novembre 2025<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Diff\u00e9rencier les charges fixes des charges variables est n\u00e9cessaire lorsqu\u2019on veut \u00e9tudier les cons\u00e9quences d\u2019une variation du volume des ventes r\u00e9alis\u00e9es sur le r\u00e9sultat de l\u2019entreprise. Pour g\u00e9rer une entreprise de mani\u00e8re appropri\u00e9e, il est n\u00e9cessaire de conna\u00eetre la nature&#8230;<\/p>\n","protected":false},"author":1,"featured_media":6470,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,9],"tags":[],"class_list":["post-9097","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite","category-gestion"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Distinguer charges fixes et charges variables | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Distinguer charges fixes et charges variables permet de bien g\u00e9rer et de comprendre les flux de l&#039;entreprise.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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