{"id":9937,"date":"2015-01-26T19:50:34","date_gmt":"2015-01-26T18:50:34","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=9937"},"modified":"2024-06-13T16:07:44","modified_gmt":"2024-06-13T14:07:44","slug":"fonds-de-commerce-26012015avallau","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/fonds-de-commerce-26012015avallau\/","title":{"rendered":"Les \u00e9l\u00e9ments qui composent le fonds de commerce"},"content":{"rendered":"<p>Le fonds de commerce est <strong><span class=\"exergue\">un ensemble d\u2019\u00e9l\u00e9ments mobiliers constitu\u00e9s et organis\u00e9s dans le but de cr\u00e9er une relation commerciale.<\/span><\/strong> Il comprend des biens mobiliers corporels (mat\u00e9riel, \u2026) ou incorporels (brevets, client\u00e8le, marque, \u2026) mais aucun bien immobilier. Cette notion juridique intervient notamment pour \u00e9valuer et valoriser une activit\u00e9 commerciale. Lors d\u2019une cession d\u2019activit\u00e9, le vendeur \u00e9tablira deux actes, un premier pour la cession du fonds de commerce et un second pour la cession du bien immobilier.<\/p>\n<figure id=\"attachment_6475\" aria-describedby=\"caption-attachment-6475\" style=\"width: 173px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-6475 \" title=\"fonds de commerce\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/businessman-on-big-piggy-bank-and-poor-man-with-little-one-300x240.jpg\" alt=\"fonds de commerce\" width=\"173\" height=\"138\" \/><figcaption id=\"caption-attachment-6475\" class=\"wp-caption-text\">Les \u00e9l\u00e9ments qui composent le fonds de commerce<\/figcaption><\/figure>\n<h2>Les \u00e9l\u00e9ments incorporels<\/h2>\n<h4><em>La client\u00e8le, \u00e9l\u00e9ment essentiel.<\/em><\/h4>\n<p><strong><span class=\"exergue\">La client\u00e8le d\u2019une entreprise d\u00e9signe les personnes physiques ou morales r\u00e9alisant des \u00e9changes commerciaux avec une entreprise.<\/span><\/strong> Elle comprend deux cat\u00e9gories de clients\u00a0:<\/p>\n<ul>\n<li><span style=\"color: #3366ff;\">les clients de passages<\/span>, que l\u2019on appelle l\u2019achalandage,<\/li>\n<li><span style=\"color: #3366ff;\">les clients fid\u00e8les<\/span> qui s\u2019approvisionnent de mani\u00e8re r\u00e9guli\u00e8re aupr\u00e8s d\u2019une entreprise car ils sont satisfaits de sa comp\u00e9tence, de son savoir-faire et de sa qualit\u00e9 de service.<\/li>\n<\/ul>\n<p>Th\u00e9oriquement, <strong><span class=\"exergue\">seule la cat\u00e9gorie des clients fid\u00e8les qui est r\u00e9elle et propre \u00e0 l\u2019entreprise entre dans la composition du fonds commerce.<\/span><\/strong> Cependant l\u2019emplacement sur lequel s\u2019exerce l\u2019activit\u00e9 peut g\u00e9n\u00e9rer une client\u00e8le de passage importante, ce qui doit aussi \u00eatre pris en compte dans la valorisation du fonds.<\/p>\n<h4><em>Le droit au bail est un \u00e9l\u00e9ment important. Il comprend :<\/em><\/h4>\n<p><img decoding=\"async\" class=\"alignright wp-image-6466 \" title=\"fonds de commerce\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/businessman-game-300x198.jpg\" alt=\"fonds de commerce\" width=\"192\" height=\"127\" \/><\/p>\n<ul>\n<li><span style=\"color: #3366ff;\">le droit d\u2019exploiter commercialement<\/span> les locaux lou\u00e9s,<\/li>\n<li><span style=\"color: #3366ff;\">le droit au renouvellement du bail.<\/span> Le propri\u00e9taire qui refuserait de renouveler un bail commercial ou qui souhaiterait le r\u00e9silier s\u2019expose \u00e0 devoir payer des indemnit\u00e9s au preneur.<\/li>\n<\/ul>\n<h3><em>Le nom commercial et l\u2019enseigne<\/em><\/h3>\n<p>Le nom commercial et\/ou l\u2019enseigne repr\u00e9sentent le nom utilis\u00e9 par l\u2019exploitant du fonds pour r\u00e9aliser son activit\u00e9. <strong><span class=\"exergue\">La plupart du temps, l\u2019identification et l\u2019image dans l\u2019esprit des clients ont une valeur.<\/span><\/strong><\/p>\n<h3><em>Les licences et autorisations, parties int\u00e9grantes d\u2019un fonds<\/em><\/h3>\n<p><strong><span style=\"color: #3366ff;\">Certaines activit\u00e9s<\/span> <a href=\"http:\/\/www.nord.gouv.fr\/Demarches-administratives\/Activites-et-professions-reglementees\">n\u00e9cessitent des licences<\/a> <span style=\"color: #3366ff;\">ou des autorisations de la part de l\u2019administration<\/span>,<\/strong> de la mairie ou de toute autre autorit\u00e9 afin de pouvoir exploiter leur activit\u00e9 (vente de boissons alcoolis\u00e9e, taxis, agent immobilier, domiciliation d\u2019entreprise, auto-\u00e9cole, brocante,\u2026).<\/p>\n<h3><em>Droit de propri\u00e9t\u00e9s commerciales<\/em><\/h3>\n<p><span style=\"color: #3366ff;\"><strong><img decoding=\"async\" class=\"alignright wp-image-6460 \" title=\"fonds de commerce\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/up-down-hand-signs-216x300.jpg\" alt=\"fonds de commerce\" width=\"156\" height=\"217\" \/>L\u2019exploitation des droits li\u00e9s \u00e0 l\u2019exercice de la propri\u00e9t\u00e9 commerciale fait partie du fonds,<\/strong><\/span> car elle permet l\u2019exploitation commerciale de brevets.<\/p>\n<h3><em>Valeur du site Internet <\/em><\/h3>\n<p><strong><span class=\"exergue\">Le site internet contribue \u00e0 l\u2019image et au d\u00e9veloppement commercial. <\/span><\/strong>C\u2019est donc un \u00e9l\u00e9ment qui fait partie int\u00e9grante du fonds.<\/p>\n<h3><em>Le num\u00e9ro de t\u00e9l\u00e9phone<\/em><\/h3>\n<p>Pour certaines activit\u00e9s <strong><span class=\"exergue\">le num\u00e9ro de t\u00e9l\u00e9phone a une importance<\/span> <\/strong>(m\u00e9decin, cabinet de conseil, etc.), voire une valeur (num\u00e9ro sp\u00e9cial, \u2026). Il entre dans la valorisation du fonds de commerce. Dans certains cas certains num\u00e9ros de portable peuvent aussi \u00eatre int\u00e9gr\u00e9s dans le fonds.<\/p>\n<h2>Les \u00e9l\u00e9ments corporels<\/h2>\n<p>Le fonds comprend un certain nombre d\u2019\u00e9l\u00e9ments corporels plus simples \u00e0 identifier :<\/p>\n<ul>\n<li><span style=\"color: #3366ff;\"><strong>Le mat\u00e9riel n\u00e9cessaire \u00e0 l\u2019exploitation<\/strong><\/span> (machine outils, mobilier, \u2026),<\/li>\n<li><span style=\"color: #3366ff;\"><strong>Les documents administratifs permettant l\u2019exploitation<\/strong><\/span> du fonds de commerce (livres obligatoires, document comptable, registres, \u2026).<\/li>\n<\/ul>\n<div class=\"encadre-style\"><strong>Remarque\u00a0:<\/strong> <span style=\"color: #3366ff;\"><strong><a title=\"Comptabilisation de la variation des stocks\" href=\"https:\/\/valoxy.org\/blog\/comptabilisation-variation-des-stocks\/\" target=\"_blank\" rel=\"noopener\">Le stock <\/a>n\u2019entre pas dans la valorisation du fonds.<\/strong><\/span> Il est cependant \u00e9valu\u00e9 (et g\u00e9n\u00e9ralement\u00a0 rachet\u00e9) s\u00e9par\u00e9ment. Il n\u2019entre donc pas dans la base de calcul des droits d\u2019enregistrement.<\/div>\n<h2>Comment l&rsquo;\u00e9valuer ?<\/h2>\n<p>Lors de l&rsquo;\u00e9valuation d\u2019une entreprise, le fonds de commerce est un \u00e9l\u00e9ment central.<strong><span class=\"exergue\"> Il existe plusieurs m\u00e9thodes pour l&rsquo;\u00e9valuer.<\/span><\/strong> La plus classique consiste \u00e0 appliquer un multiple de l\u2019EBE (ou du REX) ou un pourcentage du chiffre d\u2019affaires.<\/p>\n<div class=\"encadre-style\"><strong>Remarque\u00a0:<\/strong> lors d\u2019une cession de fonds de commerce, les contrats de travail sont transf\u00e9r\u00e9s au repreneur qui doit les reprendre avec leurs particularit\u00e9s et leurs avantages.<\/div>\n<p>Cet article vous a int\u00e9ress\u00e9 ? Dites-le nous dans les commentaires ci-apr\u00e8s ! Pour en savoir plus, consultez nos articles sur le blog de Valoxy :<\/p>\n<ul class=\"ul1\">\n<li class=\"li2\"><span class=\"s1\"><a href=\"https:\/\/valoxy.org\/blog\/fonds-de-commerce\/\"><span class=\"s2\">Qu\u2019est-ce qu\u2019un fonds de commerce ?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/lamortissement-du-fonds-de-commerce\/\" target=\"_self\" rel=\"noopener\">L\u2019amortissement du fonds de commerce<\/a><\/li>\n<li class=\"li2\"><span class=\"s1\"><a href=\"https:\/\/valoxy.org\/blog\/fonds-de-commerce-gerance-mandat\/\"><span class=\"s2\">La g\u00e9rance-mandat du fonds de commerce<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s1\"><a href=\"https:\/\/valoxy.org\/blog\/location-gerance-fonds-commerce\/\"><span class=\"s2\">La location-g\u00e9rance du fonds de commerce<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s1\"><a href=\"https:\/\/valoxy.org\/blog\/acquerir-un-fonds-de-commerce-06032015avalchib\/\"><span class=\"s2\">Comment acqu\u00e9rir un fonds de commerce<\/span><\/a><\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le fonds de commerce est un ensemble d\u2019\u00e9l\u00e9ments mobiliers constitu\u00e9s et organis\u00e9s dans le but de cr\u00e9er une relation commerciale. Il comprend des biens mobiliers corporels (mat\u00e9riel, \u2026) ou incorporels (brevets, client\u00e8le, marque, \u2026) mais aucun bien immobilier. Cette notion&#8230;<\/p>\n","protected":false},"author":1,"featured_media":6507,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-9937","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>Les \u00e9l\u00e9ments du fonds de commerce<\/title>\n<meta name=\"description\" content=\"Le fonds de commerce est constitu\u00e9 d&#039;un ensemble d\u2019\u00e9l\u00e9ments mobiliers organis\u00e9s dans le but de cr\u00e9er une relation commerciale.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/fonds-de-commerce-26012015avallau\/\" \/>\n<meta property=\"og:locale\" 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