{"id":90360,"date":"2025-01-17T08:23:29","date_gmt":"2025-01-17T07:23:29","guid":{"rendered":"https:\/\/dev.promoculture.lu\/web\/produit\/non%20class\u00e9\/comptabilite-de-gestion\/"},"modified":"2026-03-24T16:48:55","modified_gmt":"2026-03-24T15:48:55","slug":"comptabilite-de-gestion","status":"publish","type":"product","link":"https:\/\/dev.promoculture.lu\/web\/produit\/entrepreneuriat\/banque-finance-economie\/comptabilite-de-gestion\/","title":{"rendered":"Comptabilit\u00e9 de gestion"},"content":{"rendered":"<p><strong>Une pr\u00e9sentation des co\u00fbts complets et m\u00e9thode ABC, des co\u00fbts partiels, des co\u00fbts pr\u00e9\u00e9tablis et co\u00fbt cible et l&rsquo;analyse des \u00e9carts<\/strong><\/p>\n<p>L\u2019ensemble des connaissances n\u00e9cessaires \u00e0 la compr\u00e9hension des\u00a0<strong>m\u00e9canismes de la comptabilit\u00e9 de gestion<\/strong>\u00a0et de son utilit\u00e9 comme outil d\u2019aide \u00e0 la d\u00e9cision pour l\u2019entreprise est pr\u00e9sent\u00e9 sous la forme de synth\u00e8ses structur\u00e9es. Les th\u00e9matiques suivantes sont d\u00e9velopp\u00e9es :\u00a0<strong>l\u2019inventaire permanent des stocks et au traitement des charges ; les co\u00fbts complets<\/strong>\u00a0(charges directes et indirectes, co\u00fbts d\u2019achat, co\u00fbts de production, en-cours, produits d\u00e9riv\u00e9s, co\u00fbts hors production, co\u00fbts de revient et r\u00e9sultats analytiques, emballages, production immobilis\u00e9e, cessions internes, co\u00fbts \u00e0 base d\u2019activit\u00e9s, variabilit\u00e9 des charges, imputation rationnelle des charges fixes\u2026) ;\u00a0<strong>les co\u00fbts partiels<\/strong>\u00a0(m\u00e9thode des co\u00fbts variables, seuil de rentabilit\u00e9, m\u00e9thode des co\u00fbts directs et des co\u00fbts sp\u00e9cifiques, co\u00fbt marginal\u2026) ;\u00a0<strong>les co\u00fbts pr\u00e9\u00e9tablis et au co\u00fbt cible<\/strong>\u00a0(charges directes, charges indirectes, calcul et analyse des \u00e9carts, co\u00fbt cible ou \u00ab target costing \u00bb).<\/p>\n<p><strong>Points forts<\/strong><\/p>\n<ul>\n<li>L\u2019ensemble des connaissances sur la mati\u00e8re pr\u00e9sent\u00e9 de fa\u00e7on claire, structur\u00e9e<\/li>\n<li>De nombreux exemples et applications corrig\u00e9es<\/li>\n<li>Cet ouvrage peut \u00eatre compl\u00e9t\u00e9 par l&rsquo;ouvrage \u00a0\u00bb Exercices avec corrig\u00e9s d\u00e9taill\u00e9s Comptabilit\u00e9 de gestion\u00a0\u00bb dans la m\u00eame collection<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Une pr\u00e9sentation des co\u00fbts complets et m\u00e9thode ABC, des co\u00fbts partiels, des co\u00fbts pr\u00e9\u00e9tablis et co\u00fbt cible et l&rsquo;analyse des \u00e9carts L\u2019ensemble des connaissances n\u00e9cessaires \u00e0 la compr\u00e9hension des\u00a0m\u00e9canismes de la comptabilit\u00e9 de gestion\u00a0et de son utilit\u00e9 comme outil d\u2019aide \u00e0 la d\u00e9cision pour l\u2019entreprise est pr\u00e9sent\u00e9 sous la forme de synth\u00e8ses structur\u00e9es. Les th\u00e9matiques [&hellip;]<\/p>\n","protected":false},"featured_media":90361,"template":"","meta":[],"product_brand":[],"product_cat":[219],"product_tag":[],"class_list":{"0":"post-90360","1":"product","2":"type-product","3":"status-publish","4":"has-post-thumbnail","6":"product_cat-banque-finance-economie","7":"product_shipping_class-standard","8":"pa_auteurs-beatrice-grandguillot-francis-grandguillot","9":"pa_editeur-gualino","10":"pa_edition-novembre-2024","11":"pa_nombre-de-pages-22600","13":"first","14":"instock","15":"purchasable","16":"product-type-simple"},"exclude_global_add_ons":[],"addons":[],"_links":{"self":[{"href":"https:\/\/dev.promoculture.lu\/web\/wp-json\/wp\/v2\/product\/90360","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dev.promoculture.lu\/web\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/dev.promoculture.lu\/web\/wp-json\/wp\/v2\/types\/product"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dev.promoculture.lu\/web\/wp-json\/wp\/v2\/media\/90361"}],"wp:attachment":[{"href":"https:\/\/dev.promoculture.lu\/web\/wp-json\/wp\/v2\/media?parent=90360"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/dev.promoculture.lu\/web\/wp-json\/wp\/v2\/product_brand?post=90360"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/dev.promoculture.lu\/web\/wp-json\/wp\/v2\/product_cat?post=90360"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/dev.promoculture.lu\/web\/wp-json\/wp\/v2\/product_tag?post=90360"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}