{"id":2027,"date":"2023-06-06T06:05:28","date_gmt":"2023-06-06T04:05:28","guid":{"rendered":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/?page_id=2027"},"modified":"2023-11-24T09:09:06","modified_gmt":"2023-11-24T08:09:06","slug":"tableau-de-financement","status":"publish","type":"page","link":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/grobanalyse-des-jahresabschlusses\/tableau-de-financement\/","title":{"rendered":"Tableau de financement"},"content":{"rendered":"\n<p>Le <strong><a title=\"Mittelflussrechnung\" href=\"https:\/\/agripedia.ch\/terminologie\/fr\/termes\/?term=Tableau%20de%20financement\" target=\"_blank\" rel=\"noopener\">tableau de financement<\/a><\/strong> est la troisi\u00e8me partie du bouclement comptable. Il compl\u00e8te les informations du bilan et du compte de r\u00e9sultat et fournit des renseignements sur<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>l\u2019\u00e9volution des liquidit\u00e9s<\/li>\n\n\n\n<li>les op\u00e9rations d\u2019investissement<\/li>\n\n\n\n<li>les mesures de financement<\/li>\n<\/ul>\n\n\n\n<p>au cours de l\u2019exercice commercial d\u2019une exploitation agricole. Ce compte indique si le syst\u00e8me entreprise-famille permet de g\u00e9n\u00e9rer suffisamment de liquidit\u00e9s pour couvrir au mieux ses besoins.<\/p>\n\n\n\n<p>Le tableau de financement bas\u00e9 sur le <a href=\"https:\/\/agripedia.ch\/terminologie\/fr\/termes\/?term=Tr%C3%A9sorerie%20nette%20globale\" target=\"_blank\" rel=\"noopener\" title=\"Fonds nettomonet\u00e4res Umlaufverm\u00f6gen\">fonds de tr\u00e9sorerie nette globale<\/a> retrace les flux de tr\u00e9sorerie potentiels, c\u2019est-\u00e0-dire les ventes et les achats de l\u2019entreprise (y compris les cr\u00e9ances et les dettes \u00e0 court terme r\u00e9sultant d\u2019achats et de prestations) et montre les tendances g\u00e9n\u00e9rales de l\u2019origine et de l\u2019utilisation des flux.<\/p>\n\n\n\n<p>Ce tableau permet une approche directe, sans qu\u2019il soit n\u00e9cessaire de proc\u00e9der \u00e0 des corrections selon les op\u00e9rations de bouclement comptable. En effet, le concept des flux de tr\u00e9sorerie ne d\u00e9pend pas des hypoth\u00e8ses de la comptabilit\u00e9 comme la politique d\u2019amortissements, de constitution de provisions ou l\u2019\u00e9valuation des stocks. Les chiffres sont donc \u00ab\u00e9pur\u00e9s\u00bb et facilitent l\u2019analyse des r\u00e9sultats r\u00e9els sans autres estimations.<\/p>\n\n\n\n<h6 class=\"has-text-align-center wp-block-heading\">Structure g\u00e9n\u00e9rale du tableau de financement<\/h6>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/5.1_Mittelflussrechnung_fre-1024x537.png\" alt=\"\" class=\"wp-image-2483\" width=\"512\" height=\"269\" srcset=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/5.1_Mittelflussrechnung_fre-1024x537.png 1024w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/5.1_Mittelflussrechnung_fre-300x157.png 300w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/5.1_Mittelflussrechnung_fre-768x403.png 768w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/5.1_Mittelflussrechnung_fre-1536x806.png 1536w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/5.1_Mittelflussrechnung_fre-2048x1074.png 2048w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/5.1_Mittelflussrechnung_fre-1200x629.png 1200w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/5.1_Mittelflussrechnung_fre-1980x1038.png 1980w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Quelles questions relatives au tableau de financement d\u2019une exploitation agricole vous int\u00e9ressent?<\/h2>\n\n\n<ul class=\"wp-block-latest-posts__list wp-block-latest-posts\"><li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/fr-welche-mittel-konnte-der-betrieb-fur-investitionen-schuldentilgungen-und-personliche-vorsorge-im-vergangenen-jahr-erarbeiten\/\">Quels moyens l\u2019exploitation a-t-elle pu d\u00e9gager l\u2019ann\u00e9e pr\u00e9c\u00e9dente pour les investissements, les remboursements d\u2019emprunts et la pr\u00e9voyance professionnelle?<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/combien-dannees-faudrait-il-a-lexploitation-pour-rembourser-les-dettes-a-long-terme-avec-le-cash-flow\/\">Combien d\u2019ann\u00e9es faudrait-il \u00e0 l\u2019exploitation pour rembourser les dettes \u00e0 long terme avec le cash-flow?<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/avec-quelle-efficacite-lexploitation-conserve-t-elle-les-liquidites-quelle-genere\/\">Avec quelle efficacit\u00e9 l\u2019exploitation conserve-t-elle les liquidit\u00e9s qu\u2019elle g\u00e9n\u00e8re?<\/a><\/li>\n<\/ul>\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\">\n<p class=\"has-larger-font-size\"><strong>Un projet de :<\/strong><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-image\"><figure class=\"wp-block-image alignleft size-large is-resized\"><a href=\"https:\/\/www.agridea.ch\/fr\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/agripedia.ch\/alpwirtschaft\/wp-content\/uploads\/sites\/46\/2022\/10\/AGRIDEA_4_LANGUES_RGB-1024x210.png\" alt=\"Logo AGRIDEA\" class=\"wp-image-909\" width=\"341\" height=\"100\"><\/a><\/figure><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-image\"><figure class=\"wp-block-image alignleft size-large is-resized\"><a href=\"https:\/\/www.bfh.ch\/hafl\/fr\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/BFH_Logo_B_HAFL_fr_75_RGB-neu.png\" alt=\"Logo AGRIDEA\" class=\"wp-image-909\" width=\"341\" height=\"80\"><\/a><\/figure><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Le tableau de financement est la troisi\u00e8me partie du bouclement comptable. Il compl\u00e8te les informations du bilan et du compte de r\u00e9sultat et fournit des renseignements sur au cours de l\u2019exercice commercial d\u2019une exploitation agricole. Ce compte indique si le syst\u00e8me entreprise-famille permet de g\u00e9n\u00e9rer suffisamment de liquidit\u00e9s pour couvrir au mieux ses besoins. Le [&hellip;]<\/p>\n","protected":false},"author":927,"featured_media":0,"parent":2016,"menu_order":30,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_sb_is_suggestion_mode":false,"_sb_show_suggestion_boards":false,"_sb_show_comment_boards":false,"_sb_suggestion_history":"","_sb_update_block_changes":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"class_list":["post-2027","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/pages\/2027","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/users\/927"}],"replies":[{"embeddable":true,"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/comments?post=2027"}],"version-history":[{"count":9,"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/pages\/2027\/revisions"}],"predecessor-version":[{"id":3047,"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/pages\/2027\/revisions\/3047"}],"up":[{"embeddable":true,"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/pages\/2016"}],"wp:attachment":[{"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/media?parent=2027"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}