{"id":777,"date":"2012-06-25T11:00:45","date_gmt":"2012-06-25T09:00:45","guid":{"rendered":"http:\/\/blog.startups.ch\/fr\/?p=777"},"modified":"2013-06-25T17:02:10","modified_gmt":"2013-06-25T15:02:10","slug":"compte-de-pertes-et-profits-le-business-plan","status":"publish","type":"post","link":"https:\/\/blog.startups.ch\/fr\/2012\/06\/25\/compte-de-pertes-et-profits-le-business-plan\/","title":{"rendered":"Compte de pertes et profits (le business plan)"},"content":{"rendered":"<h2>A quoi faut-il faire attention dans l&#8217;\u00e9laboration du compte de pertes et profits lors de la r\u00e9daction d&#8217;un business plan?<!--more--><\/h2>\n<p><a href=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2012\/08\/Fotolia_business-plan_S.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-1233\" alt=\"business plan\" src=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2012\/08\/Fotolia_business-plan_S.jpg?resize=681%2C316\" width=\"681\" height=\"316\" srcset=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2012\/08\/Fotolia_business-plan_S.jpg?w=681&amp;ssl=1 681w, https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2012\/08\/Fotolia_business-plan_S.jpg?resize=300%2C139&amp;ssl=1 300w\" sizes=\"(max-width: 681px) 100vw, 681px\" data-recalc-dims=\"1\" \/><\/a><\/p>\n<p>Dans le compte de pertes et profits, les co\u00fbts futurs et les revenus attendus sont pr\u00e9sent\u00e9s. Ce compte permet de montrer comment la situation financi\u00e8re de la soci\u00e9t\u00e9 doit se d\u00e9velopper. Chacun des postes du compte de pertes et profits permet de montrer les amortissements, les provisions, les b\u00e9n\u00e9fices, etc. afin de pouvoir conna\u00eetre les besoins en tr\u00e9sorerie de la future soci\u00e9t\u00e9.<\/p>\n<p>Les postes suivants doivent \u00eatre dans votre futur compte de pertes et profits.<\/p>\n<p><strong>Bon \u00e0 savoir<\/strong><\/p>\n<ul>\n<li>Il est n\u00e9cessaire de retrouver les postes principaux dans le compte de pertes et profits. N\u2019h\u00e9sitez pas \u00e0 en r\u00e9sumer plusieurs ensembles.<\/li>\n<li>Il n\u2019est quasiment pas possible de pr\u00e9voir toutes les d\u00e9penses. Pr\u00e9voyez ainsi de la marge\u00a0: planifier les rentr\u00e9es plus basses et les d\u00e9penses plus hautes.\u00a0 Il peut \u00eatre tr\u00e8s pratique d\u2019avoir une planification des diff\u00e9rents sc\u00e9narios possibles.<\/li>\n<li>Commencez avec une estimation pessimiste. Les revenus sont moins bons que pr\u00e9vu, il y a un probl\u00e8me lors de la vente de votre produit, la production dure plus longtemps que pr\u00e9vu, etc. Budg\u00e9tez ainsi votre revenu de mani\u00e8re pessimiste (worst-case sc\u00e9nario).<\/li>\n<li>Partez aussi de l\u2019hypoth\u00e8se que tout fonctionne au mieux (best-case sc\u00e9nario).<\/li>\n<li>Finalement, pr\u00e9parez un sc\u00e9nario r\u00e9aliste qui se situe entre les deux pr\u00e9c\u00e9dents sc\u00e9narios. Ces donn\u00e9es repr\u00e9sentent mieux la r\u00e9alit\u00e9, car ce sc\u00e9nario d\u00e9pend beaucoup des r\u00e9flexions faites (average-case sc\u00e9nario).<\/li>\n<\/ul>\n<p>Vous trouverez plus d\u2019informations pour la pr\u00e9paration de votre business plan <a href=\"http:\/\/www.startups.ch\/fr\/vorbereiten\/selbstaendigkeit\/der-businessplan\/\" target=\"_self\">ici<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A quoi faut-il faire attention dans l&#8217;\u00e9laboration du compte de pertes et profits lors de la r\u00e9daction d&#8217;un business plan?<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[246,13,228,1],"tags":[216,85,112,17,136],"jetpack_publicize_connections":[],"aioseo_notices":[],"views":4201,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p7y0qY-cx","_links":{"self":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/777"}],"collection":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/comments?post=777"}],"version-history":[{"count":6,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/777\/revisions"}],"predecessor-version":[{"id":1820,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/777\/revisions\/1820"}],"wp:attachment":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/media?parent=777"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/categories?post=777"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/tags?post=777"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}