[PDF] Sommaire cours théoriques et aux

View - Download Sommaire

Previous PDF

Next PDF

75$'8&7,21)5$1d$,6(3285,1)250$7,21

6RPPDLUH

'pFUHWVHW$UUrWpV

9HQGUHGLVDIDU±PDL

$UUrWp GX PLQLVWUH GH OD GpIHQVH QDWLRQDOH GX PDL IL[DQW OH UpJLPH GHV pWXGHV HW GHV H[DPHQV HQ YXH GH O?REWHQWLRQ GX GLSO{PH QDWLRQDO G?pWXGHV

0LQLVWqUHGHV$IIDLUHV6RFLDOHV

0LQLVWqUHGHOD-XVWLFH

0LQLVWqUHGHV$IIDLUHV5HOLJLHXVHV

PRGLILDQW HW FRPSOpWDQW O?DQQH[H GH O?DUUrWp GX DR?W IL[DQW OHV PRGDOLWpV

0LQLVWqUHGHOD6DQWp3XEOLTXH

GpVLJQDWLRQ GHV ELRORJLVWHV DJUppV j HIIHFWXHU OHV H[DPHQV ELRORJLTXHV SRXU OD GHV LPSULPpV DGPLQLVWUDWLIV VSpFLILTXHV DX[ VHUYLFHV GX PLQLVWqUH GH OD VDQWp IL[DQW OHV PRGDOLWpV G?RUJDQLVDWLRQ GX FRQFRXUV LQWHUQH VXU GRVVLHUV SRXU OD

0LQLVWqUHGHO?(QVHLJQHPHQW6XSpULHXU

0LQLVWqUHGHV)LQDQFHV

0LQLVWqUHGHO?,QGXVWULH

0LQLVWqUHGHOD&XOWXUH

VSRUWV""""""""""""""""""""""""""""""""""

HU

GHJUp"""""""""""""""""""""""""""""""""

0LQLVWqUHGX7UDQVSRUW

FRPPHUFH""""""""""""""""""""""""""""""""

0LQLVWqUHGHO?(TXLSHPHQWHWGHO?+DELWDW

0LQLVWqUHGX'pYHORSSHPHQW(FRQRPLTXH

0LQLVWqUHGHO?(GXFDWLRQ

35(0,(50,1,67(5(

DX[pOHFWLRQVGXPDL

/H3UpVLGHQWGHOD5pSXEOLTXH

6XUSURSRVLWLRQGX3UHPLHUPLQLVWUH

ORFDOHV HW GHV pWDEOLVVHPHQWV SXEOLFV j FDUDFWqUH

JpQpUDO GHV DJHQWV GHV RIILFHV GHV pWDEOLVVHPHQWV

SXEOLFV j FDUDFWqUH LQGXVWULHO HW FRPPHUFLDO HW GHV VRFLpWpV GRQW OH FDSLWDO HVW GpWHQX GLUHFWHPHQW HW

PHPEUHVGHVFRQVHLOVPXQLFLSDX[

'pFUqWH

DX[pOHFWLRQVGXPDLXQFRQJpjSOHLQWUDLWHPHQW

GXDXPDLLQFOXV

$UW ± %pQpILFLHQW GH FH FRQJp OHV FDQGLGDWV

DSSDUWHQDQWDX[FDWpJRULHVVXLYDQWHV

$UW ± /H FRQJp RFWUR\p VXU OD EDVH GHV

2IILFLHOGHOD5pSXEOLTXH7XQLVLHQQH

7XQLVOHPDL

=LQH(O$ELGLQH%HQ$OL

120,1$7,216

0RQVLHXU0RKDPHG/DVVkDG%RXNKFKLQDMRXUQDOLVWHHQFKHI HVW QRPPp FKDUJp GH PLVVLRQ DXSUqV GX 3UHPLHUPLQLVWUH

0RQVLHXU %UDKLP )ULGKL HVW FKDUJp GHV IRQFWLRQV GHGLUHFWHXUJpQpUDOGHO?LQIRUPDWLRQDX3UHPLHUPLQLVWqUH

0DGDPH 'ULGL )DGKLOD pSRXVH (]]LQD DGPLQLVWUDWHXUFRQVHLOOHUHVWFKDUJpHGHVIRQFWLRQVGHVRXVGLUHFWHXUGXFRQWHQWLHX[jODGLUHFWLRQGHVpWXGHVGXFRQWHQWLHX[HWGHODUpPXQpUDWLRQjODGLUHFWLRQJpQpUDOHGHO?DGPLQLVWUDWLRQHWGHODIRQFWLRQSXEOLTXHDX3UHPLHUPLQLVWqUH

0RQVLHXU+LFKHP.DODLDGPLQLVWUDWHXUHVWFKDUJpGHVIRQFWLRQV GH FKHI VHUYLFH G?DGPLQLVWUDWLRQ FHQWUDOH j ODGLUHFWLRQ JpQpUDOH GHV VHUYLFHV FRPPXQV DX 3UHPLHUPLQLVWqUH

0$,17,(1(1$&7,9,7(

0RQVLHXU $KPHG 7ULPHFK FRQVHLOOHU FKDUJp GHV

IRQFWLRQVGHSUpVLGHQWGHFKDPEUHGHSUHPLqUHLQVWDQFHDXWULEXQDO DGPLQLVWUDWLI HVW PDLQWHQX HQ DFWLYLWp SRXU XQHDQQpHHWFHjFRPSWHUGXHUMXLOOHW

0,1,67(5('(/?,17(5,(85

120,1$7,216

GHVIRQFWLRQVGHVRXVGLUHFWHXUGHVDIIDLUHVpFRQRPLTXHVjOD GLUHFWLRQ GHV DIIDLUHV DGPLQLVWUDWLYHV JpQpUDOHV j ODFRPPXQHGH*DEqV

0RQVLHXU 0RKDPHG 1pMLE *KLORXIL DUFKLWHFWH HVWFKDUJp GHV IRQFWLRQV GH VHFUpWDLUH JpQpUDO GH GHX[LqPHFODVVHjODFRPPXQHGH0HQ]HO%RX]HOIDjFRPSWHUGXHUPDUV

0DGDPH/HLOD$PPDUGRFXPHQWDOLVWHHVWFKDUJpHGHVIRQFWLRQV GH FKHI GH VHUYLFH GH OD GRFXPHQWDWLRQ

GpFUHWVHWDUUrWpV

GHVIRQFWLRQVGHFKHIGHVHUYLFHGHODUpJOHPHQWDWLRQHWGHVDIIDLUHV pFRQRPLTXHV j OD GLUHFWLRQ GHV DIIDLUHVDGPLQLVWUDWLYHVJpQpUDOHVjODFRPPXQHGHOD*RXOHWWH

0RQVLHXU)HWKL%HQ%UDKLPDGPLQLVWUDWHXUHVWFKDUJpGHVIRQFWLRQVGHFKHIGHVHUYLFHGHVILQDQFHVHWGHVPDUFKpVj OD VRXVGLUHFWLRQ GHV DIIDLUHV DGPLQLVWUDWLYHV HWILQDQFLqUHVjODFRPPXQHGH2XHG(OOLO

0RQVLHXU +DIHGK 7ULJXL LQJpQLHXU HQ FKHI j ODFRPPXQHGH6ID[HVWQRPPpDXJUDGHG?LQJpQLHXUJpQpUDO

0RQVLHXU +RXFLQH *KDUEL LQJpQLHXU HQ FKHI DXPLQLVWqUHGHO?LQWpULHXUHVWQRPPpLQJpQLHXUJpQpUDO

GHO?LQWpULHXUHVWQRPPpLQJpQLHXUJpQpUDO

0RQVLHXU +RXFLQH +DERXEL LQJpQLHXU SULQFLSDO DX

GHO?LQWpULHXUHVWQRPPpLQJpQLHXUHQFKHI

0RQVLHXU

$UUrWp GX PLQLVWUH GH O?LQWpULHXU GX PDL UHODWLI DX WUDQVIHUW GX VLqJH GH OD FRPPXQH GH%HPEOD0HQDUDJRXYHUQRUDWGH0RQDVWLU

/HPLQLVWUHGHO?LQWpULHXU

9X OD GpOLEpUDWLRQ GX FRQVHLO PXQLFLSDO GH %HPEOD0HQDUDHQGDWHGXIpYULHU

$UUrWH $UW ± /H SUpVLGHQW GH OD FRPPXQH GH %HPEOD ±

SXEOLFDWLRQ DX -RXUQDO 2IILFLHO GH OD 5pSXEOLTXH

7XQLVLHQQH

7XQLVOHPDL

/H0LQLVWUHGHO?,QWpULHXU $EGDOODK.DOOHO 9X /H3UHPLHU0LQLVWUH

0RKDPHG*KDQQRXFKL

0,1,67(5('(6$))$,5(6(75$1*(5(6

/H3UpVLGHQWGHOD5pSXEOLTXH RUJDQLVDWLRQ GX PLQLVWqUH GHV DIIDLUHV pWUDQJqUHV HWQRWDPPHQWVRQDUWLFOH

9XO?DYLVGXPLQLVWUHGHVILQDQFHV

9XO?DYLVGXWULEXQDODGPLQLVWUDWLI

'pFUqWH

$UWLFOH SUHPLHU /H VLqJH GH O?$PEDVVDGH GH OD5pSXEOLTXH7XQLVLHQQHDXSUqVGHOD5pSXEOLTXH)pGpUDOHG?$OOHPDJQHHVWWUDQVIpUpGH%RQQj%HUOLQjFRPSWHUGXHUMDQYLHU

$UW ± /HV PLQLVWUHV GHV DIIDLUHV pWUDQJqUHV HW GHVILQDQFHV VRQW FKDUJpV FKDFXQ HQ FH TXL OH FRQFHUQH GHO?H[pFXWLRQ GX SUpVHQW GpFUHW TXL VHUD SXEOLp DX -RXUQDO2IILFLHOGHOD5pSXEOLTXH7XQLVLHQQH

7XQLVOHPDL

=LQH(O$ELGLQH%HQ$OL

120,1$7,21

0RQVLHXU )HWKL +RXLGL HVW FKDUJp GHV IRQFWLRQVG?$PEDVVDGHXU H[WUDRUGLQDLUH HW SOpQLSRWHQWLDLUH GH OD5pSXEOLTXH7XQLVLHQQHj%H\URXWK

0$,17,(1(1$&7,9,7(

0RQVLHXU $EGHOKDPLG %HQ 0HVVDRXGD PLQLVWUHSOpQLSRWHQWLDLUHHVWPDLQWHQXHQDFWLYLWpSRXUXQHSpULRGHG?XQHDQQpHjFRPSWHUGXHUMXLOOHW

0RQVLHXU 0RQFHI 6HEDw PLQLVWUH SOpQLSRWHQWLDLUH HVWPDLQWHQXHQDFWLYLWpSRXUXQHQRXYHOOHSpULRGHG?XQHDQQpHjFRPSWHUGXHUQRYHPEUH

G?XQHDQQpHjFRPSWHUGXHUVHSWHPEUH

0RQVLHXU 6ODKHGGLQH %HQ 0?EDUHN DGPLQLVWUDWHXUJpQpUDOHVWPDLQWHQXHQDFWLYLWpSRXUXQHQRXYHOOHSpULRGH

G?XQHDQQpHjFRPSWHUGXHURFWREUH

0,1,67(5('(/$'()(16(1$7,21$/(

$UUrWp GX PLQLVWUH GH OD GpIHQVH QDWLRQDOH GX PDL IL[DQW OH UpJLPH GHV pWXGHV HW GHV

H[DPHQV HQ YXH GH O?REWHQWLRQ GX GLSO{PHQDWLRQDO G?pWXGHV VXSpULHXUHV VSpFLDOLVpHV HQDIIDLUHVPDULWLPHVGpFHUQpSDUO?DFDGpPLHQDYDOH

/HPLQLVWUHGHODGpIHQVHQDWLRQDOH

9X OD ORL GX DYULO SRUWDQW FUpDWLRQ GH

O?DFDGpPLHQDYDOHHWIL[DQWVDPLVVLRQ

9X OD ORL GX MXLOOHW UHODWLYH jO?HQVHLJQHPHQWVXSpULHXUHWjODUHFKHUFKHVFLHQWLILTXHHWQRWDPPHQWVRQDUWLFOH

JpQpUDOGXUpJLPHGHVpWXGHVHWGHVFRQGLWLRQVG?REWHQWLRQGHV GLSO{PHV QDWLRQDX[ G?pWXGHV VXSpULHXUHV VSpFLDOLVpHVGpFHUQpV SDU OHV pWDEOLVVHPHQWV G?HQVHLJQHPHQW VXSpULHXUPLOLWDLUHHWQRWDPPHQWVRQDUWLFOH

9X O?DYLV GH O?XQLYHUVLWp GH GURLW G?pFRQRPLH HW GH

JHVWLRQGH7XQLV

$UUrWH

pWXGHV HW GHV H[DPHQV HQ YXH GH O?REWHQWLRQGXGLSO{PHG?pWXGHV VXSpULHXUHV VSpFLDOLVpHV '(66 HQ DIIDLUHVPDULWLPHVGpFHUQpSDUO?DFDGpPLHQDYDOH$UW±/HGLSO{PHG?pWXGHVVXSpULHXUHVVSpFLDOLVpHVHQ

DIIDLUHV PDULWLPHV YLVH GH GRQQHU XQH IRUPDWLRQ UHODWLYH

7LWUH,

'XUpJLPHGHVpWXGHV FRXUV WKpRULTXHV HW DX[ WUDYDX[ GLULJpV OH WURLVLqPH VHPHVWUH HVW FRQVDFUp DX[ WUDYDX[ GH PpPRLUHV G?pWXGHV

VXSpULHXUHVVSpFLDOLVpHV

FDQGLGDWV MXVWLILDQW G?XQ GLSO{PH VDQFWLRQQDQW XQH IRUPDWLRQ VXSpULHXUH GDQV OD GLVFLSOLQH GRQW UHOqYH OD

G?XQGLSO{PHDGPLVHQpTXLYDOHQFH

ODSUpSDUDWLRQGX'(66HQDIIDLUHVPDULWLPHV

1XOQHSHXWrWUHDXWRULVpjV?LQVFULUHDXGLSO{PHG?pWXGHVVXSpULHXUHV VSpFLDOLVpHV '(66 HQ DIIDLUHV PDULWLPHVSOXVGHGHX[IRLV

GLULJpVHVWREOLJDWRLUH/DFRPPLVVLRQGH'(66IL[HOHVPRGDOLWpV GH FRQWU{OH GH O?DVVLGXLWp DLQVL TXH OH QRPEUHG?DEVHQFHVWROpUpHV

KRUDLUH GHV HQVHLJQHPHQWV V?\ UDSSRUWDQW VRQW GpILQLVFRQIRUPpPHQWDXWDEOHDXVXLYDQW ,QWLWXOpGXPRGXOH )RUPH 9ROXPHKRUDLUHJOREDO 'URLWLQWHUQDWLRQDOGHODPHU &RXUVWKpRULTXH

7UDYDX[GLULJpVK

K

6pFXULWpGHODQDYLJDWLRQPDULWLPH &RXUVWKpRULTXH

7UDYDX[GLULJpVK

K

3UpVHUYDWLRQHWSURWHFWLRQGXPLOLHXPDULQ &RXUVWKpRULTXH

7UDYDX[GLULJpVK

K

6HFRXULVPHHWVDXYHWDJHGHVYLHVKXPDLQHVHQPHU &RXUVWKpRULTXH K

$GPLQLVWUDWLRQGHVQDYLUHVHWGHVJHQVGHPHU &RXUVWKpRULTXH K /DSrFKH &RXUVWKpRULTXH K $FWLYLWpVRIIVKRUH &RXUVWKpRULTXH K /DQDYLJDWLRQGHSODLVDQFH &RXUVWKpRULTXH K

5HFKHUFKHVFLHQWLILTXHHQPHU &RXUVWKpRULTXH K

%LRORJLHPDULQH &RXUVWKpRULTXH K

7HFKQLTXHGHQDYLUH &RXUVWKpRULTXH K

$QJODLV &RXUVWKpRULTXH K

7LWUH,,

'XUpJLPHGHVH[DPHQV (SUHXYH )RUPH 'XUpH &RHIILFLHQW 'URLWLQWHUQDWLRQDOGHODPHU (FULW

2UDOK

6pFXULWpGHODQDYLJDWLRQPDULWLPH (FULW

2UDOK

3UpVHUYDWLRQHWSURWHFWLRQGXPLOLHXPDULQ (FULW

2UDOK

6HFRXULVPH HW VDXYHWDJH GHV YLHV KXPDLQHV HQ

PHU(FULW K

$GPLQLVWUDWLRQGHVQDYLUHVHWGHVJHQVGHPHU (FULW K /DSrFKH (FULW K $FWLYLWpVRIIVKRUH (FULW K /DQDYLJDWLRQGHSODLVDQFH (FULW KPQ

5HFKHUFKHVFLHQWLILTXHHQPHU (FULW KPQ

%LRORJLHPDULQH (FULW KPQ

7HFKQLTXHGHQDYLUH (FULW K

$QJODLV (FULW K ([DPHQGHV\QWKqVHVHUDSSRUWDQWDX[PRGXOHV

HQVHLJQpV(FULW K

FRPPLVVLRQGH'(66

$UW ± /D VRXWHQDQFH GX PpPRLUH GH GLSO{PH

HWDXPpPRLUHGX'(66

VXLYDQWHV

? ©SDVVDEOHª VL OD PR\HQQH JpQpUDOH HVW pJDOH RX

VXSpULHXUHjHWLQIpULHXUHj

? ©DVVH] ELHQª VL OD PR\HQQH JpQpUDOH HVW pJDOH RX

VXSpULHXUHjHWLQIpULHXUHj

? ©ELHQª VL OD PR\HQQH JpQpUDOH HVW pJDOH RX

VXSpULHXUHjHWLQIpULHXUHj

? ©WUqV ELHQª VL OD PR\HQQH JpQpUDOH HVW pJDOH RX

VXSpULHXUHj

2IILFLHOGHOD5pSXEOLTXH7XQLVLHQQH

7XQLVOHPDL

/H0LQLVWUHGHOD'pIHQVH1DWLRQDOH

0RKDPHG-HJKDP

9X /H3UHPLHU0LQLVWUH

0RKDPHG*KDQQRXFKL

0('$,//('875$9$,/

0LQLVWqUHGHODGpIHQVH

QDWLRQDOH

(FKHORQ9HUPHLO

0RKDPHG%DUND

0RKDPHG%UDUL

2WKPDQH1H]L

0RKDPHG7KDEHW

$EGHOOD]L](O2XQL

0RKDPHG.DFHP

0RKDPHG0RQFHI*XH]JXH]

5DEHK$FKRXU

$OL%HQ6DwG %HOJDFHP%HQ+DOLPD %pFKLU%HQ6DOHP $EGHOPDMLG%HQ$EGHOKpGL $KPHG1RXLUD .KpPDLHV2XQquotesdbs_dbs22.pdfusesText_28

[PDF] Cours analyse coûts-1 - IUT de Bayonne

[PDF] Thème 1 Le contrôle de gestion et le calcul des coûts - Moodle UM

[PDF] Traitement des données avec Microsoft EXCEL 2016 - Université de

[PDF] le calcul et l 'analyse des ecarts - AUNEGE

[PDF] Solutions des exercices Solutions des exercices - Dunod

[PDF] L 'ANALYSE DES ECARTS SUR CHARGES INDIRECTES Objectif(s

[PDF] analyse des emplois et gestion anticipée des compétences

[PDF] Les analyses d erreurs en langue étrangère : une question de - Atilf

[PDF] un flux de trésorerie

[PDF] l 'analyse comptable du risque : limites et enjeux - Hal

[PDF] ANALYSE DES RISQUES ET MANAGENEMENT DES RISQUES

[PDF] Analyse d 'objet, courspdf

[PDF] Analyse diachronique de l 'occupation des terres et caractéristiques

[PDF] Méthodologie pour une analyse didactique des manuels scolaires

[PDF] Fiche méthode: L 'analyse dimensionnelle