LA DIVINE MAIN

Projections mensuelles Oct-25 Nov-25 Dec-25 Jan-26

Ventes chips Banane Boutique 1,848,000 1,848,000 1,848,000 1,848,000

Ventes chips Patate Boutique 2,423,400 2,423,400 2,423,400 2,423,400
Total entrée cash 4,271,400 4,271,400 4,271,400 4,271,400

Couts de vente Boutique- Banane (1,177,627) (1,177,627) (1,177,627) (1,177,627)

Couts de vente Boutique- Patate (1,406,659) (1,406,659) (1,406,659) (1,406,659)

Salaire (600,000) (600,000) (600,000) (600,000)

Transport (160,000) (160,000) (160,000) (160,000)
Impot de taxe (213,570) (213,570) (213,570) (213,570)
Autres couts (522,000) (522,000) (522,000) (522,000)
Total charges (4,079,855) (4,079,855) (4,079,855) (4,079,855)

Solde operationnelle 191,545 191,545 191,545 191,545

Achat d'equipement/actif (1,806,000) - - -

Cession d'actif - - - -
Flux d'investissement (1,806,000) - - -

Apport en Capital 5,248,171 - - -

Sortie en capital - - - -
Emprunts - - - -
Remboursements principal - - - -
Remboursement interet - - - -
Dividendes - - - -
Flux de financement 5,248,171 - - -

Variation de treso 3,633,716 191,545 191,545 191,545

Tresorerie initiale - 3,633,716 3,825,260 4,016,805
Solde finale 3,633,716 3,825,260 4,016,805 4,208,349
 Feb-26 Mar-26 Apr-26 May-26 Jun-26 Jul-26 Aug-26

1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000

2,423,400 2,423,400 2,423,400 2,423,400 2,423,400 2,423,400 2,423,400
4,271,400 4,271,400 4,271,400 4,271,400 4,271,400 4,271,400 4,271,400

(1,177,627) (1,177,627) (1,177,627) (1,177,627) (1,177,627) (1,177,627) (1,177,627)

(1,406,659) (1,406,659) (1,406,659) (1,406,659) (1,406,659) (1,406,659) (1,406,659)

(600,000) (600,000) (600,000) (600,000) (600,000) (600,000) (600,000)

(160,000) (160,000) (160,000) (160,000) (160,000) (160,000) (160,000)
(213,570) (213,570) (213,570) (213,570) (213,570) (213,570) (213,570)
(522,000) (522,000) (522,000) (522,000) (522,000) (522,000) (522,000)
(4,079,855) (4,079,855) (4,079,855) (4,079,855) (4,079,855) (4,079,855) (4,079,855)

191,545 191,545 191,545 191,545 191,545 191,545 191,545

- - - - - - -
- - - - - - -
- - - - - - -

- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -

191,545 191,545 191,545 191,545 191,545 191,545 191,545

4,208,349 4,399,894 4,591,438 4,782,983 4,974,527 5,166,072 5,357,617
4,399,894 4,591,438 4,782,983 4,974,527 5,166,072 5,357,617 5,549,161
 Sep-26 Oct-26 Nov-26 Dec-26 total Commentaire

1,848,000 1,848,000 1,848,000 1,848,000 27,720,000

2,423,400 2,423,400 2,423,400 2,423,400 36,351,000
4,271,400 4,271,400 4,271,400 4,271,400 64,071,000
-
(1,177,627) (1,177,627) (1,177,627) (1,177,627) (17,664,401)
(1,406,659) (1,406,659) (1,406,659) (1,406,659) (21,099,880)
-
(600,000) (600,000) (600,000) (600,000) (9,000,000)
(160,000) (160,000) (160,000) (160,000) (2,400,000)
(213,570) (213,570) (213,570) (213,570) (3,203,550)
(522,000) (522,000) (522,000) (522,000) (7,830,000)
(4,079,855) (4,079,855) (4,079,855) (4,079,855) (61,197,832)
-
191,545 191,545 191,545 191,545 2,873,168
-
- - - - (1,806,000)
- - - - -
- - - - (1,806,000)
-
- - - - 5,248,171
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - 5,248,171
-
191,545 191,545 191,545 191,545 6,315,339 6,315,339
5,549,161 5,740,706 5,932,250 6,123,795 68,302,573
5,740,706 5,932,250 6,123,795 6,315,339 74,617,912
LA DIVINE MAIN
Hypotheses et calculs
Unit Oct-25 Nov-25 Dec-25

HYPOTHESE REVENU

REVENUE BOUTIQUE
Chips banane
Prix unitaire CFA / Carton boutique 2,100 2,100 2,100
Volume Nb Carton boutique 880 880 880
Revenue 1,848,000 1,848,000 1,848,000

% Paiement Cash (<30j) % 100% 100% 100%

Montant cash F CFA 1,848,000 1,848,000 1,848,000
Payment reliquat < 60j Text Yes Yes Yes
% Payment reliquat < 60j % 0% 0% 0%
Payment reliquat < 60j F CFA 0 0
Payment reliquat < 90j Text No No No
% Payment reliquat < 90j % 0% 0% 0%
Payment reliquat < 90j F CFA -

Entree de tresorerie - Banane F CFA 1,848,000 1,848,000 1,848,000

Chips Patate
Prix unitaire CFA / Carton boutique 2,100 2,100 2,100
Volume Nb Carton boutique 1154 1154 1154
Revenue F CFA 2,423,400 2,423,400 2,423,400

% Paiement Cash (<30j) % 100% 100% 100%

Montant cash F CFA 2,423,400 2,423,400 2,423,400
Payment reliquat < 60j Text Yes Yes Yes
% Payment reliquat < 60j % 0% 0% 0%
Payment reliquat < 60j F CFA 0 0
Payment reliquat < 90j Text No No No
% Payment reliquat < 90j % 0% 0% 0%
Payment reliquat < 90j F CFA 0
Entree de tresorerie - Patate F CFA 2,423,400 2,423,400 2,423,400

HYPOTHESE DE COUTS

Charges indirect - FORMAT BOUTIQUE

Couts de production unitaire - Banane F CFA / Carton 1,338 1,338 1,338
Cout de production - Banane F CFA / Carton 1,177,627 1,177,627 1,177,627

Couts de production unitaire - Patate F CFA / Carton 1,219 1,219 1,219

Cout de production - Patate F CFA / Carton 1,406,659 1,406,659 1,406,659

HYPOTHESE SALAIRES

Nombre d'employe Donnee mensuel

Gerant 1 1 1
Responsible commercial - - -
Commercial 2 2 2
Operateur machine 1 1 1
Autres employes - - -
4 4 4
Salaire net
Gerant 200,000 200,000 200,000 200,000
Responsible commercial - - - -
Commercial 150,000 300,000 300,000 300,000
Operateur machine 100,000 100,000 100,000 100,000
Autres employes - - - -
600,000 600,000 600,000
Salaire en % du brut
Gerant 70% 70% 70% 70%
Responsible commercial 70% 70% 70% 70%
Commercial 70% 70% 70% 70%
Operateur machine 70% 70% 70% 70%
Autres employes 70% 70% 70% 70%
Salaire Salaire brut
Gerant 285,714 285,714 285,714 285,714
Responsible commercial - - - -
Commercial 214,286 428,571 428,571 428,571
Operateur machine 142,857 142,857 142,857 142,857
Autres employes - - - -
857,143 857,143 857,143
Impot et cotisation sociales
Gerant 85,714 85,714 85,714 85,714
Responsible commercial - - - -
Commercial 64,286 128,571 128,571 128,571
Operateur machine 42,857 42,857 42,857 42,857
Autres employes - - - -
257,143 257,143 257,143

HYPOTHESE TRANSPORT

Transport direction FCFA 120,000 120,000 120,000

Transport commercial FCFA 40,000 40,000 40,000
Autres couts de transport FCFA - - -
Total couts transport FCFA 160,000 160,000 160,000

AUTRES CHARGES FIXES

Marketing et communication FCFA 350,000 350,000 350,000

CIE & SODECI FCFA 60,000 60,000 60,000
Autres charges fixes FCFA 112,000 112,000 112,000
Autres charges fixes FCFA 522,000 522,000 522,000

IMPOT ET FISCALITE

Charges sociales et salariales FCFA - - -

Taux Regime entrepreuneur % de CA 5% 5% 5%

Valeur impot FCFA 213,570 213,570 213,570

Total impot et taxes FCFA 213,570 213,570 213,570

CALENDRIER INVESTISSEMENT

Depreciation des actifs 3 ans

Investissement 1,806,000 - -
Depreciation
Oct-25 50,167 50,167 50,167
Nov-25 - -
Dec-25 -
Jan-26
Feb-26
Mar-26
Apr-26
May-26
Jun-26
Jul-26
Aug-26
Sep-26
Oct-26
Nov-26
Dec-26

Total depreciation 50,167 50,167 50,167

Balance initiale F CFA - 1,755,833 1,705,667

Investissement F CFA 1,806,000 - -
Depreciation F CFA (50,167) (50,167) (50,167)
Balance finale F CFA 1,755,833 1,705,667 1,655,500

CALENDRIER EQUITY

Capital social initial F CFA - 5,248,171 5,248,171

Emission capital F CFA 5,248,171 - -
Apports en CCA F CFA - - -
Rachats actions/ Sortie actionnaire F CFA - - -
Dividendes F CFA - - -
Remboursement CCA F CFA - - -
Capital social final F CFA 5,248,171 5,248,171 5,248,171
 Jan-26 Feb-26 Mar-26 Apr-26 May-26 Jun-26 Jul-26 Aug-26

2,100 2,100 2,100 2,100 2,100 2,100 2,100 2,100

880 880 880 880 880 880 880 880
1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000

100% 100% 100% 100% 100% 100% 100% 100%

1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000
Yes Yes Yes Yes Yes Yes Yes Yes
0% 0% 0% 0% 0% 0% 0% 0%
0 0 0 0 0 0 0 0
No No No No No No No No
0% 0% 0% 0% 0% 0% 0% 0%
- - - - - - - -

1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000

2,100 2,100 2,100 2,100 2,100 2,100 2,100 2,100

1154 1154 1154 1154 1154 1154 1154 1154
2,423,400 2,423,400 2,423,400 2,423,400 2,423,400 2,423,400 2,423,400 2,423,400

100% 100% 100% 100% 100% 100% 100% 100%

2,423,400 2,423,400 2,423,400 2,423,400 2,423,400 2,423,400 2,423,400 2,423,400
Yes Yes Yes Yes Yes Yes Yes Yes
0% 0% 0% 0% 0% 0% 0% 0%
0 0 0 0 0 0 0 0
No No No No No No No No
0% 0% 0% 0% 0% 0% 0% 0%
0 0 0 0 0 0 0 0
2,423,400 2,423,400 2,423,400 2,423,400 2,423,400 2,423,400 2,423,400 2,423,400

1,338 1,338 1,338 1,338 1,338 1,338 1,338 1,338

1,177,627 1,177,627 1,177,627 1,177,627 1,177,627 1,177,627 1,177,627 1,177,627

1,219 1,219 1,219 1,219 1,219 1,219 1,219 1,219

1,406,659 1,406,659 1,406,659 1,406,659 1,406,659 1,406,659 1,406,659 1,406,659

1 1 1 1 1 1 1 1
- - - - - - - -
2 2 2 2 2 2 2 2
1 1 1 1 1 1 1 1
- - - - - - - -
4 4 4 4 4 4 4 4

200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000

- - - - - - - -
300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000
100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000
- - - - - - - -
600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000

70% 70% 70% 70% 70% 70% 70% 70%

70% 70% 70% 70% 70% 70% 70% 70%
70% 70% 70% 70% 70% 70% 70% 70%
70% 70% 70% 70% 70% 70% 70% 70%
70% 70% 70% 70% 70% 70% 70% 70%
 CESSASSION D'ACITIVE DECLARE AUX IMPOTS
285,714 285,714 285,714 285,714 285,714 285,714 285,714 285,714
- - - - - - - -
428,571 428,571 428,571 428,571 428,571 428,571 428,571 428,571
142,857 142,857 142,857 142,857 142,857 142,857 142,857 142,857
- - - - - - - -
857,143 857,143 857,143 857,143 857,143 857,143 857,143 857,143

85,714 85,714 85,714 85,714 85,714 85,714 85,714 85,714

- - - - - - - -
128,571 128,571 128,571 128,571 128,571 128,571 128,571 128,571
42,857 42,857 42,857 42,857 42,857 42,857 42,857 42,857
- - - - - - - -
257,143 257,143 257,143 257,143 257,143 257,143 257,143 257,143

120,000 120,000 120,000 120,000 120,000 120,000 120,000 120,000

40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000
- - - - - - - -
160,000 160,000 160,000 160,000 160,000 160,000 160,000 160,000

350,000 350,000 350,000 350,000 350,000 350,000 350,000 350,000

60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000
112,000 112,000 112,000 112,000 112,000 112,000 112,000 112,000
522,000 522,000 522,000 522,000 522,000 522,000 522,000 522,000

- - - - - - - -

5% 5% 5% 5% 5% 5% 5% 5%
213,570 213,570 213,570 213,570 213,570 213,570 213,570 213,570

213,570 213,570 213,570 213,570 213,570 213,570 213,570 213,570

 - - - - - - - -

50,167 50,167 50,167 50,167 50,167 50,167 50,167 50,167

- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - -
- - - - - -
- - - - -
- - - -
- - -
-
-

50,167 50,167 50,167 50,167 50,167 50,167 50,167 50,167

1,655,500 1,605,333 1,555,167 1,505,000 1,454,833 1,404,667 1,354,500 1,304,333

- - - - - - - -
(50,167) (50,167) (50,167) (50,167) (50,167) (50,167) (50,167) (50,167)
1,605,333 1,555,167 1,505,000 1,454,833 1,404,667 1,354,500 1,304,333 1,254,167

5,248,171 5,248,171 5,248,171 5,248,171 5,248,171 5,248,171 5,248,171 5,248,171

- - - - - - - -
- - - - - - - -
 - - - - - - - -
- - - - - - - -
- - - - - - - -
5,248,171 5,248,171 5,248,171 5,248,171 5,248,171 5,248,171 5,248,171 5,248,171
 Sep-26 Oct-26 Nov-26 Dec-26 Commentaire

2,100 2,100 2,100 2,100

880 880 880 880
1,848,000 1,848,000 1,848,000 1,848,000

100% 100% 100% 100%

1,848,000 1,848,000 1,848,000 1,848,000
Yes Yes Yes Yes
0% 0% 0% 0%
0 0 0 0
No No No No
0% 0% 0% 0%
- - - -

1,848,000 1,848,000 1,848,000 1,848,000

2,100 2,100 2,100 2,100

1154 1154 1154 1154
2,423,400 2,423,400 2,423,400 2,423,400

100% 100% 100% 100%

2,423,400 2,423,400 2,423,400 2,423,400
Yes Yes Yes Yes
0% 0% 0% 0%
0 0 0 0
No No No No
0% 0% 0% 0%
0 0 0 0
2,423,400 2,423,400 2,423,400 2,423,400

1,338 1,338 1,338 1,338

1,177,627 1,177,627 1,177,627 1,177,627

1,219 1,219 1,219 1,219

1,406,659 1,406,659 1,406,659 1,406,659

1 1 1 1
- - - -
2 2 2 2
1 1 1 1
- - - -
4 4 4 4

200,000 200,000 200,000 200,000

- - - -
300,000 300,000 300,000 300,000
100,000 100,000 100,000 100,000
- - - -
600,000 600,000 600,000 600,000

70% 70% 70% 70%

70% 70% 70% 70%
70% 70% 70% 70%
70% 70% 70% 70%
70% 70% 70% 70%
285,714 285,714 285,714 285,714
- - - -
428,571 428,571 428,571 428,571
142,857 142,857 142,857 142,857
- - - -
857,143 857,143 857,143 857,143

85,714 85,714 85,714 85,714

- - - -
128,571 128,571 128,571 128,571
42,857 42,857 42,857 42,857
- - - -
257,143 257,143 257,143 257,143

120,000 120,000 120,000 120,000

40,000 40,000 40,000 40,000
- - - -
160,000 160,000 160,000 160,000

350,000 350,000 350,000 350,000

60,000 60,000 60,000 60,000
112,000 112,000 112,000 112,000
522,000 522,000 522,000 522,000

- - - -

5% 5% 5% 5%
213,570 213,570 213,570 213,570

213,570 213,570 213,570 213,570

 - - - -

50,167 50,167 50,167 50,167

- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - -
- -
-

50,167 50,167 50,167 50,167

1,254,167 1,204,000 1,153,833 1,103,667

- - - -
(50,167) (50,167) (50,167) (50,167)
1,204,000 1,153,833 1,103,667 1,053,500

5,248,171 5,248,171 5,248,171 5,248,171

- - - -
- - - -
 - - - -
- - - -
- - - -
5,248,171 5,248,171 5,248,171 5,248,171
 OCTOBRE NOVEMBRE DÉCEMBRE JANVIER
CA 4,271,400 4,271,400 4,271,400 4,271,400
EBE 471,529 471,817 471,817 471,817
RESULTAT D'EXPLOITATION 421,362 421,650 421,650 421,650
RESULTAT NET - 49,351 - 49,062 - 49,062 - 49,062
CAF 50,167 50,167 50,167 50,167
FÉVRIER MARS AVRIL MAI JUIN
4,271,400 4,271,400 4,271,400 4,271,400 4,271,400
471,817 471,817 471,817 471,817 471,817
421,650 421,650 421,650 421,650 421,650
- 49,062 - 49,062 - 49,062 - 49,062 - 49,062
50,167 50,167 50,167 50,167 50,167
JUILLET AOÛT SEPTEMBRE OCTOBRE NOVEMBRE DÉCEMBRE
4,271,400 4,271,400 4,271,400 4,271,400 4,271,400 4,271,400
471,817 471,817 471,817 631,341 471,817 471,817
421,650 421,650 421,650 581,175 421,650 421,650
- 49,062 - 49,062 - 49,062 110,462 - 49,062 - 49,062
50,167 50,167 50,167 50,167 50,167 50,167
TOTAL
64,071,000
7,236,491
6,483,991
- 576,701
752,500
 POURCENTAGE %
NOMRE DE PACK 25 g patate (Lot de 25 S) 57
NOMRE DE PACK 25 g SWEET & ORIGINAL (Lot de 25 S) 50
CHIFFRE D'AFFAIRES ( FCFA)
COUT DE REVIENT
BENEF NET
 Oct-25 Nov-25 Dec-25 Jan-26
1154 1154 1154 1154
880 880 880 880
4,271,400 4,271,400 4,271,400 4,271,400
3,799,871 3,799,583 3,799,583 3,799,583
471,529 471,817 471,817 471,817
 Feb-26 Mar-26 Apr-25 May-25
1154 1154 1154 1154
880 880 880 880
4,271,400 4,271,400 4,271,400 4,271,400
3,799,583 3,799,583 3,799,583 3,799,583
471,817 471,817 471,817 471,817
 Jun-25 Jul-25 Aug-25 Sep-25
1154 1154 1154 1154
880 880 880 880
4,271,400 4,271,400 4,271,400 4,271,400
3,799,583 3,799,583 3,799,583 3,799,583
471,817 471,817 471,817 471,817
 Oct-25 Nov-25 Dec-25 TOTAL nbre de sachets
1154 1154 1154 17,310 432,750
880 880 880 13,200 330,000
4,271,400 4,271,400 4,271,400 64,071,000 100%
3,640,059 3,799,583 3,799,583 56,834,509 89%
631,341 471,817 471,817 7,236,491 11.29%
En Kg

En Kg

En Kg

En Kg

En Kg
 DEPENSES MENSUELLES

Depenses Montant Prévu

prime gerant 200,000
Vendeur boutique 75,000
commercial 2 100,000
Operateur machine 75,000
Transport commercial 120,000
Transport Direction 40,000
Publicités 350,000
Frais telephonique (internet ;Credit d'appel) 25,000
maintenance et reparation machine,reparation locaux 40,000
assurance et reparation vehicule 50,000
SODECI 10,000
cie recharge 50,000
Matiere comsommable et produit d entretien 30,000
TEE 50,000
CNPS + IMPOTS 33,000
Frais bancaire+ Mobile 7,000
TOTAL 1,255,000

4,183,333

CF PRIX TTC: 2500

GROSSISTE PRIX DIST : 1750

Détaillants PRIX DETAILLANTS
 Montan Réel Ecart
200,000
75,000
100,000
75,000
- 120,000
- 40,000
350,000
25,000
- 40,000
- 50,000
10,000
50,000
- 30,000

7,000
- 1,255,000

5,000,000.00

A PARTIR DE 1 KIT 4,750,000 1,900

A PARTIR DE 500 KITS 250,000 143 KITS

2000 A partir de 100 KIT
LA DIVINE MAIN
Hypotheses et calculs

SAISON PATATE FORMAT 84 FCFA PRIX DETAILLANTS prod en 4 jours

Banane plantain
Dépenses
Matiere de banane plantain 2700 kg le kg à 100 fcfa TTC
MO epluchage 3 personne(2500) 675 kg par jour
MO friture 3 personne( 2500 )675 kg / jour
M O tri 2 personne (2500) 675 kg / jour
M O tranchage 2 personne (2500) 675 kg / jour
M O fermeture 2personne (2500) 675 kg / jour
bonnet rouge chaque 4 jours
sel
Emballage Sachets (9,26fcfa unités)
Huile 13 bidons de 25 L Le bidon à 30000 FCFA
GAZ BUTANE 10 bouteille de B6 6000 fcfa la bouteille
Suremballage
electricité(1 kWh à 110 FCFA ) 13,20 kWh pour traiter 1kg
date
Royalties œuvre SOCIAL
Total Achats
cout de prod
Côut de revient
cout de revient du pack
Marge net unitaire
Marge net par pack
Quantité produite
Quantité de pack de 25 sachet
Prix unitaire
Production
Prix cartons
Bénéfice / Perte
 PROD EN SAISON
Banane plantain
A réalisé en 4 jours 2700 Kg avec 12 personnes
Production le 01/ 10/2024 au 18/10/2024
Dépenses
Matiere de banane plantain 2700 kg le kg à 100 fcfa TTC
MO epluchage 3 personne(2500) 675 kg par jour
MO friture 3 personne( 2500 )675 kg / jour
M O tri 2 personne (2500) 675 kg / jour
M O tranchage 2 personne (2500) 675 kg / jour
M O fermeture 2personne (2500) 675 kg / jour
bonnet rouge chaque 4 jours
sel
Emballage Sachets (9,26fcfa unités)
Huile 13 bidons de 25 L Le bidon à 30000 FCFA
GAZ BUTANE 10 bouteille de B6 6000 fcfa la bouteille
Suremballage
electricité(1 kWh à 110 FCFA ) 13,20 kWh pour traiter 1kg
date
Royalties œuvre SOCIAL
Total Achats
cout de prod
Côut de revient
cout de revient du pack
Marge net unitaire
Marge net par pack
Quantité produite
Quantité de pack de 25 sachet
Prix unitaire
Production
Prix cartons
Bénéfice / Perte

BFR
fond de production pour 6 mois de stock

CONTRE SAISON BANANE 84 FCFA DETAILLANTS

Banane plantain
A réalisé en 4 jours 2700 Kg avec 12 personnes
Dépenses
Matiere de banane plantain 2700 kg le kg à 400 fcfa TTC
MO epluchage 3 personne(2500) 675 kg par jour
MO friture 3 personne( 2500 )675 kg / jour
M O tri 2 personne (2500) 675 kg / jour
M O tranchage 2 personne (2500) 675 kg / jour
M O fermeture 2personne (2500) 675 kg / jour
bonnet rouge chaque 4 jours
sel
Emballage Sachets (9,26fcfa unités)
Huile 13 bidons de 25 L Le bidon à 30000 FCFA
GAZ BUTANE 10 bouteille de B6 6000 fcfa la bouteille
Suremballage
electricité(1 kWh à 110 FCFA ) 13,20 kWh pour traiter 1kg
date
Royalties œuvre SOCIAL
Total Achats
cout de prod
Côut de revient
cout de revient du pack
Marge net unitaire
Marge net par pack
Quantité produite
Quantité de pack de 25 sachet
Prix unitaire
Production
Prix cartons
Bénéfice / Perte
 Oct-25 Nov-25 Dec-25 Jan-26 Feb-26

22500 22500 22500 22500 22500

270,000 270,000 270,000 270,000 270,000

30,000 30,000 30,000 30,000 30,000
30,000 30,000 30,000 30,000 30,000
20,000 20,000 20,000 20,000 20,000
20,000 20,000 20,000 20,000 20,000
20,000 20,000 20,000 20,000 20,000
3,300 3,300 3,300 3,300 3,300
2,000 2,000 2,000 2,000 2,000
208,350 208,350 208,350 208,350 208,350
390,000 390,000 390,000 390,000 390,000
60,000 60,000 60,000 60,000 60,000
54,000 54,000 54,000 54,000 54,000
29,241 29,241 29,241 29,241 29,241
22,500 22,500 22,500 22,500 22,500
45,000 45,000 45,000 45,000 45,000
1,204,391 1,204,391 1,204,391 1,204,391 1,204,391
54 54 54 54 54
78 78 78 78 78
1,938 1,938 1,938 1,938 1,938
6 6 6 6 6
162 162 162 162 162
22,500 22,500 22,500 22,500 22,500
900 900 900 900 900
84 84 84 84 84
1,890,000 1,890,000 1,890,000 1,890,000 1,890,000
2,100 2,100 2,100 2,100 2,100
145,959 145,959 145,959 145,959 145,959
22500

Montant
270,000 22%
30,000 14%
30,000 2%
20,000 2%
20,000 2%
20,000 2%
3,300 0%
2,000 0%
208,350 17%
390,000 32%
 60,000 5%
54,000 4%
29,241 2%
22,500 2%
45,000 4%
1,204,391 100%
54 64%
78 92%
1,938
6
162
22500
900
84
1,890,000
2100
145,959 8%

928,541
5,571,246

22500

Montant
1,080,000
30,000
30,000
20,000
20,000
 20,000
3,300
2,000
208,350
390,000
60,000
54,000
29,241
22,500
45,000
2,014,391
90
106
2,657
-26
-657
22500
900
80
1,800,000
2000
-590,891
 Mar-26 Apr-26 May-26 Jun-26 Jul-26 Aug-26 Sep-26

22500 22500 22500 22500 22500 22500 22500

270,000 270,000 270,000 270,000 270,000 270,000 270,000

30,000 30,000 30,000 30,000 30,000 30,000 30,000
30,000 30,000 30,000 30,000 30,000 30,000 30,000
20,000 20,000 20,000 20,000 20,000 20,000 20,000
20,000 20,000 20,000 20,000 20,000 20,000 20,000
20,000 20,000 20,000 20,000 20,000 20,000 20,000
3,300 3,300 3,300 3,300 3,300 3,300 3,300
2,000 2,000 2,000 2,000 2,000 2,000 2,000
208,350 208,350 208,350 208,350 208,350 208,350 208,350
390,000 390,000 390,000 390,000 390,000 390,000 390,000
60,000 60,000 60,000 60,000 60,000 60,000 60,000
54,000 54,000 54,000 54,000 54,000 54,000 54,000
29,241 29,241 29,241 29,241 29,241 29,241 29,241
22,500 22,500 22,500 22,500 22,500 22,500 22,500
45,000 45,000 45,000 45,000 45,000 45,000 45,000
1,204,391 1,204,391 1,204,391 1,204,391 1,204,391 1,204,391 1,204,391
54 54 54 54 54 54 54
78 78 78 78 78 78 78
1,938 1,938 1,938 1,938 1,938 1,938 1,938
6 6 6 6 6 6 6
162 162 162 162 162 162 162
22,500 22,500 22,500 22,500 22,500 22,500 22,500
900 900 900 900 900 900 900
84 84 84 84 84 84 84
1,890,000 1,890,000 1,890,000 1,890,000 1,890,000 1,890,000 1,890,000
2,100 2,100 2,100 2,100 2,100 2,100 2,100
145,959 145,959 145,959 145,959 145,959 145,959 145,959
 Oct-26 Nov-26 Dec-26

22500 22500 22500

270,000 270,000 270,000

30,000 30,000 30,000
30,000 30,000 30,000
20,000 20,000 20,000
20,000 20,000 20,000
20,000 20,000 20,000
3,300 3,300 3,300
2,000 2,000 2,000
208,350 208,350 208,350
390,000 390,000 390,000
60,000 60,000 60,000
54,000 54,000 54,000
29,241 29,241 29,241
22,500 22,500 22,500
45,000 45,000 45,000
1,204,391 1,204,391 1,204,391
54 54 54
70 78 78
1,757 1,938 1,938
14 6 6
343 162 162
22,500 22,500 22,500
900 900 900
84 84 84
1,890,000 1,890,000 1,890,000
2,100 2,100 2,100
309,109 145,959 145,959
Commentaire
LA DIVINE MAIN
Hypotheses et calculs

SAISON PATATE FORMAT 84 PRIx détaillants prod en 4 jours

patate douce

Dépenses
Matiere de Patate ( 30 sacs de 100 kg)*3000 kg le sac à 12000 fcfa TTC
MO epluchage 4 personne(2000) 7,5 sac de 750 kg par jour
MO friture 3 personne( 2500 )750 kg / jour
M O tri 3 personne (2000) 750 kg / jour
M O tranchage 2 personne (2000) 750 kg / jour
M O fermeture 3personne (2000) 675 kg / jour
bonnet rouge chaque 4 jours
sel
Emballage Sachets (9,26fcfa unités)
Huile 14 bidons de 25 L Le bidon à 30000 FCFA
GAZ BUTANE 13 bouteille de B6 6000 fcfa la bouteille
Suremballage
electricité(1 kWh à 110 FCFA ) 13,20 kWh pour traiter 1kg
date
Royalties œuvre SOCIAL
Total Achats
cout de prod
Côut de revient
cout de revient du pack
Marge net unitaire
Marge net par pack
Quantité produite
Quantité de pack de 25 sachet
Prix unitaire
Production
Prix cartons
Bénéfice / Perte

PROD MENSUELLE

SAISON PATATE FORMAT 84 PRIx Detaillants

Patate douce
A réalisé en 4 jours 3000 Kg avec 15 personnes
Production le 01/ 10/2024 au 18/10/2024
Dépenses
Matiere de Patate ( 30 sacs de 100 kg)*3000 kg le sac à 12000 fcfa TTC
MO epluchage 4 personne(2000) 7,5 sac de 750 kg par jour
MO friture 3 personne( 2500 )750 kg / jour
M O tri 3 personne (2000) 750 kg / jour
M O tranchage 2 personne (2000) 750 kg / jour
M O fermeture 3personne (2000) 750 kg / jour
bonnet rouge chaque 1 FOIS
sel
Emballage Sachets (9,26fcfa unités)
Huile 14 bidons de 25 L Le bidon à 30000 FCFA
GAZ BUTANE 13 bouteille de B6 6000 fcfa la bouteille
Suremballage
electricité(1 kWh à 110 FCFA ) 13,20 kWh pour traiter 1kg
date
Royalties œuvre SOCIAL
Total Achats
COUT DE PRODUCTION
Côut de revient
cout de revient du pack
Marge net unitaire
Marge net du pack
Quantité produite
Quantité de pack de 25 sachet
Prix unitaire
Production
Prix cartons
Bénéfice / Perte

BFR

fond prod pour 6 mois de stock

PROD MENSUELLE

CONTRE SAISON PATATE FORMAT 84 PRIx Detaillants

 Patate douce
A réalisé en 4 jours 3000 Kg avec 15 personnes
Production le 01/ 10/2024 au 18/10/2024
Dépenses
Matiere de Patate ( 30 sacs de 100 kg)*3000 kg le sac à25000 fcfa TTC
MO epluchage 4 personne(2000) 7,5 sac de 750 kg par jour
MO friture 3 personne( 2500 )750 kg / jour
M O tri 3 personne (2000) 750 kg / jour
M O tranchage 2 personne (2000) 750 kg / jour
M O fermeture 3personne (2000) 750 kg / jour
bonnet rouge chaque 1 FOIS
sel
Emballage Sachets (9,26fcfa unités)
Huile 14 bidons de 25 L Le bidon à 30000 FCFA
GAZ BUTANE 13 bouteille de B6 6000 fcfa la bouteille
Suremballage
electricité(1 kWh à 110 FCFA ) 13,20 kWh pour traiter 1kg
date
Royalties œuvre SOCIAL
Total Achats
COUT DE PRODUCTION
Côut de revient
cout de revient du pack
Marge net unitaire
Marge net du pack
Quantité produite
Quantité de pack de 25 sachet
Prix unitaire
Production
Prix cartons
Bénéfice / Perte
BFR
 Oct-25 Nov-25 Dec-25 Jan-26 Feb-26

30000 30000 30000 30000 30000

360,000 360,000 360,000 360,000 360,000

32,000 32,000 32,000 32,000 32,000
30,000 30,000 30,000 30,000 30,000
24,000 24,000 24,000 24,000 24,000
16,000 16,000 16,000 16,000 16,000
24,000 24,000 24,000 24,000 24,000
3,600 3,300 3,300 3,300 3,300
2,000 2,000 2,000 2,000 2,000
277,800 277,800 277,800 277,800 277,800
420,000 420,000 420,000 420,000 420,000
78,000 78,000 78,000 78,000 78,000
72,000 72,000 72,000 72,000 72,000
33,330 33,330 33,330 33,330 33,330
30,000 30,000 30,000 30,000 30,000
60,000 60,000 60,000 60,000 60,000
1,462,730 1,462,430 1,462,430 1,462,430 1,462,430
49 49 49 49 49
73 73 73 73 73
1,815 1,815 1,815 1,815 1,815
11 11 11 11 11
285 285 285 285 285
30,000 30,000 30,000 30,000 30,000
 1,200 1,200 1,200 1,200 1,200
84 84 84 84 84
2,520,000 2,520,000 2,520,000 2,520,000 2,520,000
2,100 2,100 2,100 2,100 2,100
341,920 342,220 342,220 342,220 342,220

30000

Montant
360,000
32,000
30,000
24,000
16,000
24,000
3,600
2,000
 277,800
420,000
78,000
72,000
33,330
30,000
60,000
1,462,730
49
73
1,815
11
285
30000
1200
84
2,520,000
2100
341,920

1,094,930

6,569,580
 30000

Montant
750,000
32,000
30,000
24,000
16,000
24,000
3,600
2,000
277,800
420,000
78,000
72,000
33,330
30,000
60,000
1,852,730
62
78
1,952
6
148
30000
1200
84
2,520,000
2100
177,820
1,484,930
 Mar-26 Apr-26 May-26 Jun-26 Jul-26 Aug-26

30000 30000 30000 30000 30000 30000

360,000 360,000 360,000 360,000 750,000 750,000

32,000 32,000 32,000 32,000 32,000 32,000
30,000 30,000 30,000 30,000 30,000 30,000
24,000 24,000 24,000 24,000 24,000 24,000
16,000 16,000 16,000 16,000 16,000 16,000
24,000 24,000 24,000 24,000 24,000 24,000
3,300 3,300 3,300 3,300 3,300 3,300
2,000 2,000 2,000 2,000 2,000 2,000
277,800 277,800 277,800 277,800 277,800 277,800
420,000 420,000 420,000 420,000 420,000 420,000
78,000 78,000 78,000 78,000 78,000 78,000
72,000 72,000 72,000 72,000 72,000 72,000
33,330 33,330 33,330 33,330 33,330 33,330
30,000 30,000 30,000 30,000 30,000 30,000
60,000 60,000 60,000 60,000 60,000 60,000
1,462,430 1,462,430 1,462,430 1,462,430 1,852,430 1,852,430
49 49 49 49 62 62
73 73 73 73 86 86
1,815 1,815 1,815 1,815 2,140 2,140
11 11 11 11 (2) (2)
285 285 285 285 (40) (40)
30,000 30,000 30,000 30,000 30,000 30,000
 1,200 1,200 1,200 1,200 1,200 1,200
84 84 84 84 84 84
2,520,000 2,520,000 2,520,000 2,520,000 2,520,000 2,520,000
2,100 2,100 2,100 2,100 2,100 2,100
342,220 342,220 342,220 342,220 (47,780) (47,780)
 Sep-26 Oct-26 Nov-26 Dec-26

30000 30000 30000 30000

750,000 360,000 360,000 360,000

32,000 32,000 32,000 32,000
30,000 30,000 30,000 30,000
24,000 24,000 24,000 24,000
16,000 16,000 16,000 16,000
24,000 24,000 24,000 24,000
3,300 3,300 3,300 3,300
2,000 2,000 2,000 2,000
277,800 277,800 277,800 277,800
420,000 420,000 420,000 420,000
78,000 78,000 78,000 78,000
72,000 72,000 72,000 72,000
33,330 33,330 33,330 33,330
30,000 30,000 30,000 30,000
60,000 60,000 60,000 60,000
1,852,430 1,462,430 1,462,430 1,462,430
62 49 49 49
86 73 73 73
2,140 1,815 1,815 1,815
(2) 11 11 11
(40) 285 285 285
30,000 30,000 30,000 30,000
 1,200 1,200 1,200 1,200
84 84 84 84
2,520,000 2,520,000 2,520,000 2,520,000
2,100 2,100 2,100 2,100
(47,780) 342,220 342,220 342,220
Commentaire
 OCTOBRE
QTE PU
BANANE EN KG 5400 100
PATATE EN KG 3000 100
HUILE 27 28000
GAZ
ÉLECTRICITÉ
SUREMBALLAGE
MAIN D'OEUVRE
NOMBRE DE PACK 4060.0 1288

nbre / mois
BESOINS PACK DE 25 2,030
TOBRE NOVEMBRE DÉCEMBRE
MT QTE PU MT QTE
540,000
300,000
756,000

5,229,279

nbre annuel
24,360
4060
 DÉCEMBRE janvier
PU MT QTE PU MT
 février mars
QTE PU MT QTE PU
mars
MT
1
4

5
6

7
DESIGATION QTE PU(FCFA)
EQUIPEMENT
Ensacheuse automtique 1 1,106,000
groupe electrogene 1 200,000
batiment de production
amenagement batiment de production et de conditionnement et finition de 1 500,000
EMBALLAGE format 100 fcfa pour 6 mois
recuperation emballage chez simpa abidjan 600 kg ( patate et banane mure 227 3,100
FOND DE ROLEMENT 2,738,471
Charges de fonctionnement sur 1 mois 1 715,000
FOND DE PRODUTION pour 1 mois 25g 1 2,023,471
imprevus
TOTAL A INVESTIR

Total investissement
Total fonds de roulement
MONTANT (FCFA ) TEST 130000
1,306,000 ht 826000
1,106,000 env 150000
200,000
500,000
500,000
703,700
703,700
2,738,471
715,000
2,023,471

5,248,171
1,806,000
3,442,171

-
 LISTE DES SAUCES

COUT DE COUT DE
ITEM DESIGNATION
PRODUCTION REVIENT
1 SOUPE DU PECHEUR 2,500
2 GRAINE 2,500
3 N'TRO 2,500
4 KEDJENOU 2,500
5 GOUAGOUASSOU 2,500
6 KPLALA 2,500
7 KÔPE 2,500
8 ARACHIDE 2,500
9 BAHOUIN 2,500
10 OBERGINE 2,500