{"id":2031,"date":"2023-08-29T11:15:07","date_gmt":"2023-08-29T09:15:07","guid":{"rendered":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/?p=2031"},"modified":"2025-01-17T11:37:41","modified_gmt":"2025-01-17T10:37:41","slug":"facteurs-qui-influencent-une-comparaison-dexploitations","status":"publish","type":"post","link":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/facteurs-qui-influencent-une-comparaison-dexploitations\/","title":{"rendered":"Facteurs qui influencent une comparaison d\u2019exploitations"},"content":{"rendered":"\n<div class=\"wp-block-getwid-toggle has-icon-left\">\n<div class=\"wp-block-getwid-toggle__row\"><div class=\"wp-block-getwid-toggle__header-wrapper\"><span class=\"wp-block-getwid-toggle__header\"><a href=\"#\"><span class=\"wp-block-getwid-toggle__header-title\">Site de l\u2019exploitation<\/span><span class=\"wp-block-getwid-toggle__icon is-active\"><i class=\"fas fa-chevron-down\"><\/i><\/span><span class=\"wp-block-getwid-toggle__icon is-passive\"><i class=\"fas fa-minus\"><\/i><\/span><\/a><\/span><\/div><div class=\"wp-block-getwid-toggle__content-wrapper\"><div class=\"wp-block-getwid-toggle__content\">\n<p id=\"Site-de-l\u2019exploitation\">Dans quelle zone de production se trouve l\u2019exploitation?<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Zone de plaine<\/li>\n\n\n\n<li>Zone des collines<\/li>\n\n\n\n<li>Zone de montagne I<\/li>\n\n\n\n<li>Zone de montagne ll<\/li>\n\n\n\n<li>Zone de montagne lll<\/li>\n\n\n\n<li>Zone de montagne lV<\/li>\n<\/ul>\n\n\n\n<p>Selon la zone o\u00f9 se trouvent les exploitations, les conditions et les possibilit\u00e9s de culture diff\u00e8rent.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-getwid-toggle__row\"><div class=\"wp-block-getwid-toggle__header-wrapper\"><span class=\"wp-block-getwid-toggle__header\"><a href=\"#\"><span class=\"wp-block-getwid-toggle__header-title\">Taille de l\u2019exploitation<\/span><span class=\"wp-block-getwid-toggle__icon is-active\"><i class=\"fas fa-chevron-down\"><\/i><\/span><span class=\"wp-block-getwid-toggle__icon is-passive\"><i class=\"fas fa-minus\"><\/i><\/span><\/a><\/span><\/div><div class=\"wp-block-getwid-toggle__content-wrapper\"><div class=\"wp-block-getwid-toggle__content\">\n<p id=\"Taille-de-l\u2019exploitation\">Quelle est la surface totale de l\u2019exploitation et comment est-elle r\u00e9partie?<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Surface agricole utile (SAU)<\/li>\n\n\n\n<li>For\u00eat<\/li>\n\n\n\n<li>Autres surfaces hors SAU<\/li>\n<\/ul>\n\n\n\n<p>Il existe des diff\u00e9rences entre les exploitations sur ce point.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-getwid-toggle__row\"><div class=\"wp-block-getwid-toggle__header-wrapper\"><span class=\"wp-block-getwid-toggle__header\"><a href=\"#\"><span class=\"wp-block-getwid-toggle__header-title\">Structure de l\u2019emploi<\/span><span class=\"wp-block-getwid-toggle__icon is-active\"><i class=\"fas fa-chevron-down\"><\/i><\/span><span class=\"wp-block-getwid-toggle__icon is-passive\"><i class=\"fas fa-minus\"><\/i><\/span><\/a><\/span><\/div><div class=\"wp-block-getwid-toggle__content-wrapper\"><div class=\"wp-block-getwid-toggle__content\">\n<p id=\"Structure-de-l\u2019emploi\">Les travaux sur l\u2019exploitation agricole sont-ils uniquement r\u00e9alis\u00e9s par la main-d\u2019\u0153uvre familiale, ou y a-t-il \u00e9galement des employ\u00e9s? Les salaires vers\u00e9s influencent le r\u00e9sultat annuel, et cet aspect doit \u00eatre pris en compte dans les comparaisons.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-getwid-toggle__row\"><div class=\"wp-block-getwid-toggle__header-wrapper\"><span class=\"wp-block-getwid-toggle__header\"><a href=\"#\"><span class=\"wp-block-getwid-toggle__header-title\">Conditions de reprise de la ferme<\/span><span class=\"wp-block-getwid-toggle__icon is-active\"><i class=\"fas fa-chevron-down\"><\/i><\/span><span class=\"wp-block-getwid-toggle__icon is-passive\"><i class=\"fas fa-minus\"><\/i><\/span><\/a><\/span><\/div><div class=\"wp-block-getwid-toggle__content-wrapper\"><div class=\"wp-block-getwid-toggle__content\">\n<p id=\"Conditions-de-reprise-de-la-ferme\">\u00c0 quel prix a-t-on pu reprendre la ferme? La ferme a-t-elle \u00e9t\u00e9 remise par exemple au sein de la famille \u00e0 la <a href=\"https:\/\/agripedia.ch\/terminologie\/fr\/termes\/?term=Valeur%20actualis%C3%A9e\" target=\"_blank\" rel=\"noreferrer noopener\">valeur de rendement<\/a> ou en dehors de la famille \u00e0 la <a href=\"https:\/\/agripedia.ch\/terminologie\/fr\/termes\/?term=Valeur%20v%C3%A9nale\" target=\"_blank\" rel=\"noreferrer noopener\">valeur v\u00e9nale<\/a> plus \u00e9lev\u00e9e? Selon ces conditions, le niveau d\u2019endettement peut diff\u00e9rer d\u2019une exploitation \u00e0 l\u2019autre.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-getwid-toggle__row\"><div class=\"wp-block-getwid-toggle__header-wrapper\"><span class=\"wp-block-getwid-toggle__header\"><a href=\"#\"><span class=\"wp-block-getwid-toggle__header-title\">Forme juridique<\/span><span class=\"wp-block-getwid-toggle__icon is-active\"><i class=\"fas fa-chevron-down\"><\/i><\/span><span class=\"wp-block-getwid-toggle__icon is-passive\"><i class=\"fas fa-minus\"><\/i><\/span><\/a><\/span><\/div><div class=\"wp-block-getwid-toggle__content-wrapper\"><div class=\"wp-block-getwid-toggle__content\">\n<p id=\"Forme-juridique\">La forme juridique la plus fr\u00e9quente en Suisse dans l\u2019agriculture est la raison individuelle, sur laquelle se fonde ce guide en ligne. D\u2019autres formes existent, \u00e0 prendre en compte dans les comparaisons entre exploitations:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Soci\u00e9t\u00e9 simple (p. ex. soci\u00e9t\u00e9 parent-enfant ou communaut\u00e9 d\u2019exploitation)<\/li>\n\n\n\n<li>Soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e (S\u00e0rl)<\/li>\n\n\n\n<li>Soci\u00e9t\u00e9 anonyme (SA)<\/li>\n<\/ul>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-getwid-toggle__row\"><div class=\"wp-block-getwid-toggle__header-wrapper\"><span class=\"wp-block-getwid-toggle__header\"><a href=\"#\"><span class=\"wp-block-getwid-toggle__header-title\">Programme de prestations<\/span><span class=\"wp-block-getwid-toggle__icon is-active\"><i class=\"fas fa-chevron-down\"><\/i><\/span><span class=\"wp-block-getwid-toggle__icon is-passive\"><i class=\"fas fa-minus\"><\/i><\/span><\/a><\/span><\/div><div class=\"wp-block-getwid-toggle__content-wrapper\"><div class=\"wp-block-getwid-toggle__content\">\n<p id=\"Programme-de-prestations\">Les paiements directs auxquels les exploitations ont droit varient, ce qui entraine des diff\u00e9rences dans les produits de l\u2019exploitation.<\/p>\n\n\n\n<p>Vous trouverez plus d\u2019informations sur la page de l\u2019<a href=\"https:\/\/www.blw.admin.ch\/blw\/fr\/home\/instrumente\/direktzahlungen.html\" target=\"_blank\" rel=\"noreferrer noopener\">Office f\u00e9d\u00e9ral de l\u2019agriculture OFAG<\/a>.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-getwid-toggle__row\"><div class=\"wp-block-getwid-toggle__header-wrapper\"><span class=\"wp-block-getwid-toggle__header\"><a href=\"#\"><span class=\"wp-block-getwid-toggle__header-title\">Activit\u00e9s annexes<\/span><span class=\"wp-block-getwid-toggle__icon is-active\"><i class=\"fas fa-chevron-down\"><\/i><\/span><span class=\"wp-block-getwid-toggle__icon is-passive\"><i class=\"fas fa-minus\"><\/i><\/span><\/a><\/span><\/div><div class=\"wp-block-getwid-toggle__content-wrapper\"><div class=\"wp-block-getwid-toggle__content\">\n<p id=\"Activit\u00e9s-annexes\">Les responsables d\u2019exploitation g\u00e9n\u00e8rent-ils des r\u00e9sultats d\u2019activit\u00e9s annexes \u00e0 c\u00f4t\u00e9 des activit\u00e9s principales de l\u2019exploitation agricole? La composition du r\u00e9sultat de l\u2019entreprise diff\u00e8re selon ce param\u00e8tre.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-getwid-toggle__row\"><div class=\"wp-block-getwid-toggle__header-wrapper\"><span class=\"wp-block-getwid-toggle__header\"><a href=\"#\"><span class=\"wp-block-getwid-toggle__header-title\">Conditions de propri\u00e9t\u00e9<\/span><span class=\"wp-block-getwid-toggle__icon is-active\"><i class=\"fas fa-chevron-down\"><\/i><\/span><span class=\"wp-block-getwid-toggle__icon is-passive\"><i class=\"fas fa-minus\"><\/i><\/span><\/a><\/span><\/div><div class=\"wp-block-getwid-toggle__content-wrapper\"><div class=\"wp-block-getwid-toggle__content\">\n<p id=\"Conditions-de-propri\u00e9t\u00e9\">S\u2019agit-il d\u2019une <a href=\"https:\/\/agripedia.ch\/terminologie\/fr\/termes\/?term=Exploitation%20en%20propri%C3%A9t%C3%A9\" target=\"_blank\" rel=\"noreferrer noopener\">exploitation en propri\u00e9t\u00e9<\/a> ou d\u2019une <a href=\"https:\/\/agripedia.ch\/terminologie\/fr\/termes\/?term=Exploitation%20en%20fermage\" target=\"_blank\" rel=\"noreferrer noopener\">exploitation en fermage<\/a>? La comptabilit\u00e9 diff\u00e8re selon cet aspect.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-getwid-toggle__row\"><div class=\"wp-block-getwid-toggle__header-wrapper\"><span class=\"wp-block-getwid-toggle__header\"><a href=\"#\"><span class=\"wp-block-getwid-toggle__header-title\">Cycle de l\u2019exploitation<\/span><span class=\"wp-block-getwid-toggle__icon is-active\"><i class=\"fas fa-chevron-down\"><\/i><\/span><span class=\"wp-block-getwid-toggle__icon is-passive\"><i class=\"fas fa-minus\"><\/i><\/span><\/a><\/span><\/div><div class=\"wp-block-getwid-toggle__content-wrapper\"><div class=\"wp-block-getwid-toggle__content\">\n<p id=\"Cycle-de-l\u2019exploitation\"><img loading=\"lazy\" decoding=\"async\" width=\"500\" height=\"381\" class=\"wp-image-3010\" style=\"width: 500px;\" src=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/08\/1_Betriebszyklus-1-1536x1172_fre.png\" alt=\"\" srcset=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/08\/1_Betriebszyklus-1-1536x1172_fre.png 7437w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/08\/1_Betriebszyklus-1-1536x1172_fre-300x229.png 300w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/08\/1_Betriebszyklus-1-1536x1172_fre-1024x781.png 1024w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/08\/1_Betriebszyklus-1-1536x1172_fre-768x586.png 768w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/08\/1_Betriebszyklus-1-1536x1172_fre-1536x1171.png 1536w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/08\/1_Betriebszyklus-1-1536x1172_fre-2048x1562.png 2048w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/08\/1_Betriebszyklus-1-1536x1172_fre-1200x915.png 1200w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/08\/1_Betriebszyklus-1-1536x1172_fre-1980x1510.png 1980w\" sizes=\"auto, (max-width: 500px) 100vw, 500px\" \/><\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-getwid-toggle__row\"><div class=\"wp-block-getwid-toggle__header-wrapper\"><span class=\"wp-block-getwid-toggle__header\"><a href=\"#\"><span class=\"wp-block-getwid-toggle__header-title\">\u00c2ge des immobilisations<\/span><span class=\"wp-block-getwid-toggle__icon is-active\"><i class=\"fas fa-chevron-down\"><\/i><\/span><span class=\"wp-block-getwid-toggle__icon is-passive\"><i class=\"fas fa-minus\"><\/i><\/span><\/a><\/span><\/div><div class=\"wp-block-getwid-toggle__content-wrapper\"><div class=\"wp-block-getwid-toggle__content\">\n<p id=\"\u00c2ge-des-immobilisations\">Quel est l\u2019\u00e9tat des immobilisations de l\u2019exploitation? Plus elles sont anciennes, plus le risque de frais d\u2019entretien et de r\u00e9paration est \u00e9lev\u00e9. Les charges diff\u00e8rent sur ce point entre les exploitations disposant d\u2019un parc de machines neuf ou v\u00e9tuste.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-getwid-toggle__row\"><div class=\"wp-block-getwid-toggle__header-wrapper\"><span class=\"wp-block-getwid-toggle__header\"><a href=\"#\"><span class=\"wp-block-getwid-toggle__header-title\">Travaux par tiers<\/span><span class=\"wp-block-getwid-toggle__icon is-active\"><i class=\"fas fa-chevron-down\"><\/i><\/span><span class=\"wp-block-getwid-toggle__icon is-passive\"><i class=\"fas fa-minus\"><\/i><\/span><\/a><\/span><\/div><div class=\"wp-block-getwid-toggle__content-wrapper\"><div class=\"wp-block-getwid-toggle__content\">\n<p id=\"Travaux-par-tiers\">Contrairement aux exploitations qui effectuent la plupart de leurs travaux avec leurs propres machines, les exploitations qui externalisent une grande part de travail \u00e0 une entreprise de travaux agricoles ont des charges pour prestations de tiers plus \u00e9lev\u00e9es. Cette diff\u00e9rence comptable limite la possibilit\u00e9 de comparer ces deux types d\u2019exploitation.<\/p>\n<\/div><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-space-between is-layout-flex wp-container-core-buttons-is-layout-e1f24697 wp-block-buttons-is-layout-flex\"><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":927,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","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":""},"categories":[2],"tags":[],"class_list":["post-2031","post","type-post","status-publish","format-standard","hentry","category-non-classifiee"],"_links":{"self":[{"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/posts\/2031","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/types\/post"}],"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=2031"}],"version-history":[{"count":10,"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/posts\/2031\/revisions"}],"predecessor-version":[{"id":3265,"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/posts\/2031\/revisions\/3265"}],"wp:attachment":[{"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/media?parent=2031"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/categories?post=2031"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/tags?post=2031"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}