{"id":2058,"date":"2023-08-03T13:48:10","date_gmt":"2023-08-03T11:48:10","guid":{"rendered":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/?p=2058"},"modified":"2023-11-23T13:30:37","modified_gmt":"2023-11-23T12:30:37","slug":"comment-les-produits-de-lexploitation-agricole-ont-ils-evolue-par-rapport-a-lannee-precedente","status":"publish","type":"post","link":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/comment-les-produits-de-lexploitation-agricole-ont-ils-evolue-par-rapport-a-lannee-precedente\/","title":{"rendered":"Comment les produits de l\u2019exploitation agricole ont-ils \u00e9volu\u00e9 par rapport \u00e0 l\u2019ann\u00e9e pr\u00e9c\u00e9dente?"},"content":{"rendered":"\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\/10.1_Wie-hat-sich-der-landwirtschaftliche-Betriebsertrag_fre-1024x736.png\" alt=\"\" class=\"wp-image-2555\" width=\"512\" height=\"368\" srcset=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/10.1_Wie-hat-sich-der-landwirtschaftliche-Betriebsertrag_fre-1024x736.png 1024w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/10.1_Wie-hat-sich-der-landwirtschaftliche-Betriebsertrag_fre-300x216.png 300w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/10.1_Wie-hat-sich-der-landwirtschaftliche-Betriebsertrag_fre-768x552.png 768w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/10.1_Wie-hat-sich-der-landwirtschaftliche-Betriebsertrag_fre-1536x1103.png 1536w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/10.1_Wie-hat-sich-der-landwirtschaftliche-Betriebsertrag_fre-2048x1471.png 2048w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/10.1_Wie-hat-sich-der-landwirtschaftliche-Betriebsertrag_fre-1200x862.png 1200w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/10.1_Wie-hat-sich-der-landwirtschaftliche-Betriebsertrag_fre-1980x1422.png 1980w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/><\/figure>\n\n\n\n<p>Pour garantir le succ\u00e8s de l\u2019exploitation \u00e0 long terme, les responsables d\u2019exploitation doivent r\u00e9orienter en permanence leur strat\u00e9gie \u2013 et donc les diff\u00e9rentes branches de production \u2013 \u00e0 l\u2019\u00e9volution des conditions-cadres. Par exemple, les fluctuations des prix du march\u00e9, les changements de la demande ou les variations des conditions m\u00e9t\u00e9orologiques et des surfaces cultiv\u00e9es peuvent avoir une incidence sur le <a href=\"https:\/\/agripedia.ch\/terminologie\/fr\/termes\/?term=Chiffre%20d%27affaires\" target=\"_blank\" rel=\"noopener\" title=\"\">chiffre d\u2019affaires<\/a> d\u2019une exploitation agricole. De m\u00eame, les <a href=\"https:\/\/agripedia.ch\/terminologie\/fr\/termes\/?term=Mouvements%20externes%20et%20internes\" target=\"_blank\" rel=\"noopener\" title=\"\">mouvements externes et internes<\/a> et les variations des stocks influencent les <a href=\"https:\/\/agripedia.ch\/terminologie\/fr\/termes\/?term=Produit\" target=\"_blank\" rel=\"noopener\" title=\"\">produits<\/a> de l\u2019exploitation agricole. <\/p>\n\n\n\n<p>Identifiez ces changements suffisamment t\u00f4t en analysant les diff\u00e9rents postes de produits, et prenez les mesures qui s\u2019imposent pour garantir une production agricole aussi rentable et p\u00e9renne que possible:<\/p>\n\n\n\n<div class=\"wp-block-columns are-vertically-aligned-center has-agridea-light-gray-background-color has-background 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\" style=\"flex-basis:2%\">\n<div class=\"wp-block-getwid-icon\"><div class=\"wp-block-getwid-icon__wrapper\"><i class=\"fas fa-calculator\"><\/i><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:20%\">\n<p><strong><sub>Calcul<\/sub><\/strong><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:80%\">\n<p>Comparez les comptes 3000 \u00e0 3999 de vos bouclements comptables:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Quel est le total des produits de l\u2019exploitation agricole?<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Quelle branche de production g\u00e9n\u00e8re les produits les plus \u00e9lev\u00e9s \/ les plus faibles?<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Comment les produits de l\u2019exploitation agricole ont-ils \u00e9volu\u00e9 par rapport aux ann\u00e9es pr\u00e9c\u00e9dentes? Peut-on expliquer pourquoi?<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Quelles \u00e9critures repr\u00e9sentent des effets uniques, qui ont une influence exceptionnelle sur les produits?<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Si l\u2019on consid\u00e8re l\u2019\u00e9volution des conditions du march\u00e9, observe-t-on une diversification ou une concentration des risques au sein des branches de production?<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Dans quelle mesure les produits de l\u2019exploitation s\u2019\u00e9cartent-ils des valeurs des exploitations de r\u00e9f\u00e9rence? Y a-t-il un potentiel d\u2019optimisation?<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Dans quelle mesure les paiements directs de l\u2019exploitation s\u2019\u00e9cartent-ils des valeurs des exploitations de r\u00e9f\u00e9rence? Y a-t-il un potentiel de revenus suppl\u00e9mentaires?<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Comment \u00e9valuez-vous l\u2019\u00e9volution future des produits des diff\u00e9rentes branches de production? \u00c0 quelles augmentations ou diminutions des produits peut-on s\u2019attendre?<\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns are-vertically-aligned-center has-agridea-light-gray-background-color has-background 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\" style=\"flex-basis:2%\">\n<div class=\"wp-block-getwid-icon\"><div class=\"wp-block-getwid-icon__wrapper\"><i class=\"fas fa-flag-checkered\"><\/i><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:20%\">\n<p><strong><sub>Valeur indicative<\/sub><\/strong><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:80%\">\n<p>Les responsables d\u2019exploitation \u00e9valuent les produits de l\u2019exploitation agricole sur la base de leur strat\u00e9gie. Comparez-les en outre avec les valeurs de r\u00e9f\u00e9rence d\u2019Agroscope<em> (produits de l\u2019exploitation agricole)<\/em>:<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.agroscope.admin.ch\/agroscope\/de\/home\/themen\/wirtschaft-technik\/betriebswirtschaft\/zabh\/einkommensstatistik\/_jcr_content\/par\/columncontrols\/items\/0\/column\/externalcontent.bitexternalcontent.exturl.html\/aHR0cHM6Ly9pcmEuYWdyb3Njb3BlLmNoL2ZyLUNIL0FqYXgvUH\/VibGlrYXRpb24_ZWluemVscHVibGlrYXRpb25JZD01NDAzOSZw\/YXJlbnRVcmw9JTJGMCUyRlB1Ymxpa2F0aW9uc2xpc3RlJTJGRW\/luemVsbiUzRnBvc2l0aW9uJTNEbWlkZGxlJTI2cHVibGlrYXRp\/b25JZCUzRDUwNDkx.html\" target=\"_blank\" rel=\"noreferrer noopener\">Valeurs de r\u00e9f\u00e9rence Agroscope<\/a><\/div>\n<\/div>\n\n\n\n<p><\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns are-vertically-aligned-center has-agridea-light-gray-background-color has-background 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\" style=\"flex-basis:2%\">\n<div class=\"wp-block-getwid-icon\"><div class=\"wp-block-getwid-icon__wrapper\"><i class=\"fas fa-tractor\"><\/i><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:20%\">\n<p><strong><sub><a href=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/10\/14600000_2021_Pierre_Perrin_dossier_fiscal.pdf\" target=\"_blank\" rel=\"noopener\" title=\"\">Pierre Perrin<\/a><\/sub><\/strong><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:80%\">\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/10.2_Wie-hat-sich-der-landwirtschaftliche-Betriebsertrag_fre-1024x618.png\" alt=\"\" class=\"wp-image-2558\" width=\"768\" height=\"464\" srcset=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/10.2_Wie-hat-sich-der-landwirtschaftliche-Betriebsertrag_fre-1024x618.png 1024w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/10.2_Wie-hat-sich-der-landwirtschaftliche-Betriebsertrag_fre-300x181.png 300w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/10.2_Wie-hat-sich-der-landwirtschaftliche-Betriebsertrag_fre-768x463.png 768w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/10.2_Wie-hat-sich-der-landwirtschaftliche-Betriebsertrag_fre-1536x926.png 1536w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/10.2_Wie-hat-sich-der-landwirtschaftliche-Betriebsertrag_fre-2048x1235.png 2048w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/10.2_Wie-hat-sich-der-landwirtschaftliche-Betriebsertrag_fre-1200x724.png 1200w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/10.2_Wie-hat-sich-der-landwirtschaftliche-Betriebsertrag_fre-1980x1194.png 1980w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/><\/figure>\n\n\n\n<p>En 2020 comme en 2021, les produits de la production animale ont constitu\u00e9 la plus grande part du chiffre d\u2019affaires, suivie des paiements directs. En 2021, les produits de l\u2019exploitation agricole de Perrin ont augment\u00e9 d\u2019environ 70\u2019000 CHF par rapport \u00e0 l\u2019ann\u00e9e pr\u00e9c\u00e9dente. Cela est principalement d\u00fb \u00e0 une hausse des paiements directs et des recettes de la production de semences.<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns are-vertically-aligned-center has-agridea-light-gray-background-color has-background 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\" style=\"flex-basis:2%\">\n<div class=\"wp-block-getwid-icon\"><div class=\"wp-block-getwid-icon__wrapper\"><i class=\"far fa-hand-pointer\"><\/i><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:20%\">\n<p><strong><sub>Remarques<\/sub><\/strong><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:80%\">\n<p>La marge brute comparable permet une \u00e9valuation plus d\u00e9taill\u00e9e des diff\u00e9rentes branches de production avec leurs produits et leurs charges.<\/p>\n<\/div>\n<\/div>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"has-text-align-right\"><em>(derni\u00e8re mise \u00e0 jour 11.08.2023)<\/em><\/p>\n\n\n\n<h2 class=\"has-text-align-center has-agridea-gray-background-color has-background has-larger-font-size wp-block-heading\"><a href=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/grobanalyse-des-jahresabschlusses\/compte-de-resultat\/\" title=\"\"><mark class=\"has-inline-color has-white-color\">Retour au compte de r\u00e9sultat<\/mark><\/a><\/h2>\n\n\n\n<h2 class=\"has-text-align-center has-agripedia-red-background-color has-background has-larger-font-size wp-block-heading\"><a href=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/ist-der-betrieb-rentabel\/\" title=\"\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-white-color\">Retour \u00e0 la rentabilit\u00e9 <\/mark><\/a> <\/h2>\n\n\n\n<div class=\"wp-block-bod-modal-block bod-block-popup align-center\"><button type=\"button\" style=\"background-color:rgba(0, 0, 0, 0.1);color:#ffffff\" class=\"bod-block-popup-trigger type_btn bod-btn\">\u00c9valuation: L\u2019exploitation est-elle rentable?<\/button><div style=\"background-color:rgba(0, 0, 0, 0.1)\" class=\"bod-block-popup-overlay\" data-disabled-overlay-close=\"false\" data-disabled-escape-close=\"false\"><\/div><div role=\"dialog\" aria-modal=\"false\" aria-labelledby=\"\" aria-describedby=\"\" class=\"bod-block-popup-wrap undefined\"><div style=\"background-color:#ffffff;border-radius:10px \" class=\"bod-block-popup size-m\" data-transition=\"fade\"><div id=\"\" style=\"background-color:#ffffff;text-align:left\" class=\"bod-modal-title\"><h2 style=\"color:#000000\">Sur la base de votre analyse, que d\u00e9cidez-vous de faire pour la gestion strat\u00e9gique de l\u2019exploitation?<\/h2><\/div> <div id=\"\" class=\"bod-modal-content\">\n<h6 class=\"wp-block-heading\">L\u2019ANALYSE M\u00c8NE \u00c0 DES CONCLUSIONS POSITIVES<\/h6>\n\n\n\n<p>Vous \u00eates satisfait du r\u00e9sultat de l\u2019analyse, et l\u2019exploitation g\u00e9n\u00e8re suffisamment de revenus pour offrir \u00e0 la famille un niveau de vie ad\u00e9quat? Les responsables d\u2019exploitation utilisent efficacement les moyens de production? On peut donc consid\u00e9rer que le syst\u00e8me est rentable.<\/p>\n\n\n\n<h6 class=\"wp-block-heading\">L\u2019ANALYSE M\u00c8NE \u00c0 DES CONCLUSIONS N\u00c9GATIVES -&gt; RECOMMANDATIONS<\/h6>\n\n\n\n<p>Vous constatez que vous devez agir? Nous vous recommandons d\u2019examiner la strat\u00e9gie de l\u2019exploitation et de l\u2019adapter si n\u00e9cessaire:<\/p>\n\n\n\n<div class=\"wp-block-columns are-vertically-aligned-center 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\" style=\"flex-basis:5%\">\n<div class=\"wp-block-getwid-icon\"><div class=\"wp-block-getwid-icon__wrapper\"><i class=\"fas fa-hand-point-up\"><\/i><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:95%\">\n<ul class=\"wp-block-list\">\n<li>A-t-on \u00e9puis\u00e9 le potentiel de revenus que peut g\u00e9n\u00e9rer chaque branche de production? Ou pourrait-on augmenter les revenus avec les m\u00eames moyens, mais en am\u00e9liorant les proc\u00e9d\u00e9s?<\/li>\n\n\n\n<li>Examinez les potentiels de r\u00e9duction des co\u00fbts. De quels moyens de production pourrait-on se passer? Existe-t-il des offres plus avantageuses pour les moyens de production absolument n\u00e9cessaires?<\/li>\n\n\n\n<li>Quelles sont les alternatives pour les branches de production non rentables?<\/li>\n\n\n\n<li>Utilise-t-on efficacement la main-d\u2019\u0153uvre sur l\u2019exploitation, ou y a-t-il un potentiel d\u2019optimisation?<\/li>\n\n\n\n<li>Vous pouvez aussi trouver de l\u2019aide aupr\u00e8s de votre fiduciaire, du service de conseil cantonal ou de l\u2019interlocuteur de votre banque.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div> <\/div> <div class=\"bod-block-popup-closer\"><\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-bod-modal-block bod-block-popup align-center\"><button type=\"button\" style=\"background-color:rgba(66,86,111,0.97);color:#ffffff\" class=\"bod-block-popup-trigger type_btn bod-btn\">Informations compl\u00e9mentaires<\/button><div style=\"background-color:rgba(0, 0, 0, 0.1)\" class=\"bod-block-popup-overlay\" data-disabled-overlay-close=\"false\" data-disabled-escape-close=\"false\"><\/div><div role=\"dialog\" aria-modal=\"false\" aria-labelledby=\"\" aria-describedby=\"\" class=\"bod-block-popup-wrap undefined\"><div style=\"background-color:#ffffff;border-radius:10px \" class=\"bod-block-popup size-m\" data-transition=\"fade\"><div id=\"\" style=\"background-color:#ffffff;text-align:left\" class=\"bod-modal-title\"><h2 style=\"color:#000000\">Vous trouverez plus d\u2019informations sur l\u2019analyse comptable agricole aupr\u00e8s des services suivants:<\/h2><\/div> <div id=\"\" class=\"bod-modal-content\">\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/fidagri.ch\/fr\/\" target=\"_blank\" rel=\"noreferrer noopener\">Association fiduciaire agricole suisse<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.agridea.ch\/fr\/agridea\/adresses-de-la-vulgarisation\/\" target=\"_blank\" rel=\"noreferrer noopener\">Services cantonaux de vulgarisation agricole<\/a><\/li>\n\n\n\n<li><a href=\"http:\/\/www.bfs-fvs.ch\/\" target=\"_blank\" rel=\"noreferrer noopener\">Forum La Vulg Suisse<\/a>&nbsp;(FVS)<\/li>\n\n\n\n<li><a href=\"https:\/\/www.suissemelio.ch\/fr\/\" target=\"_blank\" rel=\"noreferrer noopener\">suissemelio&nbsp;\u2013 Association suisse pour le d\u00e9veloppement rural<\/a><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/agrarbericht.ch\/fr\" target=\"_blank\" rel=\"noreferrer noopener\">RAPPORT AGRICOLE<\/a><\/li>\n\n\n\n<li><a href=\"http:\/\/www.agridea.ch\/\" target=\"_blank\" rel=\"noreferrer noopener\">Agridea \u2013 D\u00e9veloppement de l\u2019agriculture et de l\u2019espace rural<\/a>&nbsp;<\/li>\n\n\n\n<li><a href=\"https:\/\/www.agroscope.admin.ch\/agroscope\/fr\/home.html\" target=\"_blank\" rel=\"noreferrer noopener\">Agroscope \u2013 Recherche commune pour l\u2019avenir<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.blw.admin.ch\/blw\/fr\/home.html\" target=\"_blank\" rel=\"noreferrer noopener\">Office f\u00e9d\u00e9ral de l\u2019agriculture<\/a>&nbsp;(OFAG)<\/li>\n\n\n\n<li><a href=\"https:\/\/www.agirinfo.com\/\" target=\"_blank\" rel=\"noopener\" title=\"\">Agence d\u2019information agricole romande<\/a>&nbsp;(AGIR)<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sbv-usp.ch\/fr\/\" target=\"_blank\" rel=\"noreferrer noopener\">Union suisse des paysans<\/a>&nbsp;(USP)<\/li>\n\n\n\n<li><a href=\"https:\/\/www.paysannes.ch\/\" target=\"_blank\" rel=\"noreferrer noopener\">Union suisse des paysannes et des femmes rurales<\/a>&nbsp;(USPF)<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n<\/div> <\/div> <div class=\"bod-block-popup-closer\"><\/div><\/div><\/div>\n\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>Les produits de l\u2019exploitation agricole expriment la valeur mon\u00e9taire des biens et services produits par la ferme au cours d\u2019une ann\u00e9e, qui ont \u00e9t\u00e9 soit vendus, soit stock\u00e9s, soit consomm\u00e9s par la famille exploitante. Ces produits figurent dans les comptes 3000 \u00e0 3999 du compte de r\u00e9sultat; ils fournissent des informations sur les principales sources de recettes de l\u2019exploitation agricole, c\u2019est-\u00e0-dire ses moyens de subsistance.<\/p>\n","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":[53,45,51],"tags":[],"class_list":["post-2058","post","type-post","status-publish","format-standard","hentry","category-analyse-simple-lexploitation-est-elle-rentable","category-compte-de-resultat","category-lexploitation-est-elle-rentable"],"_links":{"self":[{"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/posts\/2058","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=2058"}],"version-history":[{"count":8,"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/posts\/2058\/revisions"}],"predecessor-version":[{"id":2974,"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/posts\/2058\/revisions\/2974"}],"wp:attachment":[{"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/media?parent=2058"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/categories?post=2058"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/tags?post=2058"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}