{"id":2082,"date":"2023-07-10T17:34:13","date_gmt":"2023-07-10T15:34:13","guid":{"rendered":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/?p=2082"},"modified":"2023-11-23T13:13:40","modified_gmt":"2023-11-23T12:13:40","slug":"comment-les-capitaux-propres-de-lexploitation-ont-ils-evolue-ces-dernieres-annees","status":"publish","type":"post","link":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/comment-les-capitaux-propres-de-lexploitation-ont-ils-evolue-ces-dernieres-annees\/","title":{"rendered":"Comment les capitaux propres de l\u2019exploitation ont-ils \u00e9volu\u00e9 ces derni\u00e8res ann\u00e9es?"},"content":{"rendered":"\n<p>La <a href=\"https:\/\/agripedia.ch\/terminologie\/fr\/termes\/?term=Modification%20des%20capitaux%20propres\" target=\"_blank\" rel=\"noopener\" title=\"\">variation des capitaux propres<\/a> correspond \u00e0 la diff\u00e9rence entre les <a href=\"https:\/\/agripedia.ch\/terminologie\/fr\/termes\/?term=Capitaux%20propres\" target=\"_blank\" rel=\"noopener\" title=\"\">capitaux propres<\/a> du bilan final et du bilan initial; elle est donc visible directement dans le bouclement comptable. Elle permet de savoir si le b\u00e9n\u00e9fice de l\u2019entreprise a pu couvrir les pr\u00e9l\u00e8vements priv\u00e9s nets de l\u2019ann\u00e9e sous revue. Si c\u2019est le cas, l\u2019exploitation augmente ses capitaux propres (<strong>variation positive des capitaux propres<\/strong>) et constitue des r\u00e9serves financi\u00e8res pour assurer son d\u00e9veloppement. Elle devient plus stable et solide face aux influences internes et externes.<\/p>\n\n\n\n<p>En revanche, si la <strong>variation des capitaux propres<\/strong> est <strong>n\u00e9gative<\/strong>, la consommation priv\u00e9e n\u2019a pas pu \u00eatre enti\u00e8rement couverte par les revenus et les apports. Les capitaux propres des responsables d\u2019exploitation ont diminu\u00e9 au cours de l\u2019ann\u00e9e sous revue. Les points suivants sont \u00e0 analyser pour d\u00e9terminer les causes de cette mauvaise \u00e9volution:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Le r\u00e9sultat d\u2019entreprise est-il faible?<\/li>\n\n\n\n<li>La consommation priv\u00e9e de l\u2019exploitation est-elle trop \u00e9lev\u00e9e?<\/li>\n\n\n\n<li>Les revenus hors exploitation sont-ils plus bas que d\u2019habitude?<\/li>\n\n\n\n<li>Les retraits de capital sont-ils trop \u00e9lev\u00e9s?<\/li>\n<\/ul>\n\n\n\n<p>Vous trouverez <a href=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/EKVFlussdiagramm_fre.pdf\" target=\"_blank\" rel=\"noopener\" title=\"\">ici<\/a> un <strong>sch\u00e9ma d\u00e9taill\u00e9 pour d\u00e9terminer les causes par \u00e9limination<\/strong>. <\/p>\n\n\n\n<p>Si la variation des capitaux propres reste n\u00e9gative sur plusieurs ann\u00e9es, l\u2019endettement de l\u2019exploitation augmente et son existence est menac\u00e9e. Cette instabilit\u00e9 croissante provoque m\u00eame un risque de surendettement.<\/p>\n\n\n\n<p>Par cons\u00e9quent, l\u2019objectif de chaque exercice doit \u00eatre une variation positive des capitaux propres, et les responsables d\u2019exploitation doivent surveiller en permanence son \u00e9volution.<\/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 2800 \u00e0 2999 de vos bouclements comptables. <\/p>\n\n\n\n<p>Comment les capitaux propres ont-ils \u00e9volu\u00e9 au fil des ans?<\/p>\n\n\n\n<p>Des mouvements extraordinaires, comme des apports ou retraits importants de capital et des revenus extra-agricoles inhabituels, peuvent fausser le r\u00e9sultat et doivent \u00eatre pris en compte dans l\u2019interpr\u00e9tation.<\/p>\n\n\n\n<p><strong>Calcul de la variation des capitaux propres:<\/strong><\/p>\n\n\n\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\/22.1_Wie-hat-sich-das-Eigenkapital-des-Betriebes-in-den-vergangenen-Jahren_fre-1024x276.png\" alt=\"\" class=\"wp-image-2647\" width=\"768\" height=\"207\" srcset=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/22.1_Wie-hat-sich-das-Eigenkapital-des-Betriebes-in-den-vergangenen-Jahren_fre-1024x276.png 1024w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/22.1_Wie-hat-sich-das-Eigenkapital-des-Betriebes-in-den-vergangenen-Jahren_fre-300x81.png 300w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/22.1_Wie-hat-sich-das-Eigenkapital-des-Betriebes-in-den-vergangenen-Jahren_fre-768x207.png 768w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/22.1_Wie-hat-sich-das-Eigenkapital-des-Betriebes-in-den-vergangenen-Jahren_fre-1536x414.png 1536w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/22.1_Wie-hat-sich-das-Eigenkapital-des-Betriebes-in-den-vergangenen-Jahren_fre-2048x553.png 2048w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/22.1_Wie-hat-sich-das-Eigenkapital-des-Betriebes-in-den-vergangenen-Jahren_fre-1200x324.png 1200w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/22.1_Wie-hat-sich-das-Eigenkapital-des-Betriebes-in-den-vergangenen-Jahren_fre-1980x534.png 1980w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/><\/figure>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns 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<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\/22.2_Wie-hat-sich-das-Eigenkapital-des-Betriebes-in-den-vergangenen-Jahren_fre-1-1024x152.png\" alt=\"\" class=\"wp-image-2649\" width=\"512\" height=\"76\" srcset=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/22.2_Wie-hat-sich-das-Eigenkapital-des-Betriebes-in-den-vergangenen-Jahren_fre-1-1024x152.png 1024w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/22.2_Wie-hat-sich-das-Eigenkapital-des-Betriebes-in-den-vergangenen-Jahren_fre-1-300x45.png 300w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/22.2_Wie-hat-sich-das-Eigenkapital-des-Betriebes-in-den-vergangenen-Jahren_fre-1-768x114.png 768w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/22.2_Wie-hat-sich-das-Eigenkapital-des-Betriebes-in-den-vergangenen-Jahren_fre-1-1536x228.png 1536w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/22.2_Wie-hat-sich-das-Eigenkapital-des-Betriebes-in-den-vergangenen-Jahren_fre-1-1200x178.png 1200w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/22.2_Wie-hat-sich-das-Eigenkapital-des-Betriebes-in-den-vergangenen-Jahren_fre-1.png 1873w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/><\/figure>\n\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-17553b7b wp-block-group-is-layout-constrained\">\n<p>\u00c9valuation positive: <strong>augmentation des capitaux propres \u2013 constitution de capitaux propres<\/strong><\/p>\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-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:2%\">\n<div class=\"wp-block-getwid-icon is-aligned-center\"><div class=\"wp-block-getwid-icon__wrapper\" style=\"font-size:16px\"><i class=\"fas fa-long-arrow-alt-right\"><\/i><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p class=\"has-text-align-left\"><a href=\"https:\/\/agripedia.ch\/terminologie\/fr\/termes\/?term=B%C3%A9n%C3%A9fice%20de%20l%27entreprise\" target=\"_blank\" rel=\"noopener\" title=\"\">B\u00e9n\u00e9fice de l\u2019entreprise<\/a> <strong>&gt;<\/strong> pr\u00e9l\u00e8vements priv\u00e9s nets sur l\u2019entreprise<\/p>\n<\/div>\n<\/div>\n\n\n\n<p>Au cours de l\u2019exercice, l\u2019exploitation a constitu\u00e9 des r\u00e9serves pour l\u2019avenir.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-17553b7b wp-block-group-is-layout-constrained\">\n<p>\u00c9valuation n\u00e9gative: <strong>diminution des capitaux propres \u2013 consommation de capitaux propres<\/strong><\/p>\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-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\" style=\"font-size:16px\"><i class=\"fas fa-long-arrow-alt-right\"><\/i><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p><a href=\"https:\/\/agripedia.ch\/terminologie\/fr\/termes\/?term=B%C3%A9n%C3%A9fice%20de%20l%27entreprise\" target=\"_blank\" rel=\"noopener\" title=\"\">B\u00e9n\u00e9fice de l\u2019entreprise<\/a> <strong>&lt;<\/strong> pr\u00e9l\u00e8vements priv\u00e9s nets sur l\u2019entreprise<\/p>\n<\/div>\n<\/div>\n\n\n\n<p>Au cours de l\u2019exercice, l\u2019exploitation a consomm\u00e9 sa propre substance. Si la diminution des capitaux propres persiste, l\u2019endettement augmente et menace l\u2019existence de l\u2019exploitation: il est donc n\u00e9cessaire d\u2019agir. <\/p>\n\n\n\n<p>La <strong>constitution moyenne des capitaux propres<\/strong> d\u2019une exploitation agricole sur plusieurs ann\u00e9es devrait \u00eatre la suivante:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>De 20\u2019000 \u00e0 30\u2019000 CHF par ann\u00e9e pour une <a href=\"https:\/\/agripedia.ch\/terminologie\/fr\/termes\/?term=Exploitation%20%C3%A0%20titre%20principal\" target=\"_blank\" rel=\"noopener\" title=\"\">exploitation \u00e0 titre principal<\/a><\/li>\n\n\n\n<li>Ou &gt; 1\u2019000 CHF par hectare de <a href=\"https:\/\/agripedia.ch\/terminologie\/fr\/termes\/?term=Surface%20agricole%20utile%20(SAU)\" target=\"_blank\" rel=\"noopener\" title=\"\">surface agricole utile SAU<\/a><\/li>\n<\/ul>\n\n\n\n<p>Comparez aussi vos r\u00e9sultats avec les valeurs du d\u00e9pouillement centralis\u00e9 des donn\u00e9es comptables d\u2019Agroscope (<em>variation du capital propre CoFi<\/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<\/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<p>Voici le calcul de la variation des capitaux propres en CHF de l\u2019exploitation Perrin en 2021:<\/p>\n\n\n\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\/22.3_Wie-hat-sich-das-Eigenkapital-des-Betriebes-in-den-vergangenen_fre-1024x298.png\" alt=\"\" class=\"wp-image-2652\" width=\"768\" height=\"224\" srcset=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/22.3_Wie-hat-sich-das-Eigenkapital-des-Betriebes-in-den-vergangenen_fre-1024x298.png 1024w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/22.3_Wie-hat-sich-das-Eigenkapital-des-Betriebes-in-den-vergangenen_fre-300x87.png 300w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/22.3_Wie-hat-sich-das-Eigenkapital-des-Betriebes-in-den-vergangenen_fre-768x223.png 768w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/22.3_Wie-hat-sich-das-Eigenkapital-des-Betriebes-in-den-vergangenen_fre-1536x447.png 1536w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/22.3_Wie-hat-sich-das-Eigenkapital-des-Betriebes-in-den-vergangenen_fre-2048x596.png 2048w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/22.3_Wie-hat-sich-das-Eigenkapital-des-Betriebes-in-den-vergangenen_fre-1200x349.png 1200w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/22.3_Wie-hat-sich-das-Eigenkapital-des-Betriebes-in-den-vergangenen_fre-1980x576.png 1980w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/><\/figure>\n\n\n\n<p><a href=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/22.5_Wie-hat-sich-das-Eigenkapital-des-Betriebes-in-den-vergangenen_fre.png\" target=\"_blank\" rel=\"noopener\" title=\"\">Graphique du calcul de la variation des capitaux propres en CHF de l\u2019exploitation Perrin<\/a><\/p>\n\n\n\n<p>En 2021, Pierre Perrin a pu augmenter ses capitaux propres de 43\u2019368 CHF pour atteindre 713\u2019159 CHF. Ses capitaux propres ont \u00e9galement augment\u00e9 entre 2019 et 2020 (+ CHF 72\u2019943).<\/p>\n\n\n\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\/22.4_Wie-hat-sich-das-Eigenkapital-des-Betriebes-in-den-vergangenen_fre-1024x774.png\" alt=\"\" class=\"wp-image-2654\" width=\"768\" height=\"581\" srcset=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/22.4_Wie-hat-sich-das-Eigenkapital-des-Betriebes-in-den-vergangenen_fre-1024x774.png 1024w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/22.4_Wie-hat-sich-das-Eigenkapital-des-Betriebes-in-den-vergangenen_fre-300x227.png 300w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/22.4_Wie-hat-sich-das-Eigenkapital-des-Betriebes-in-den-vergangenen_fre-768x581.png 768w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/22.4_Wie-hat-sich-das-Eigenkapital-des-Betriebes-in-den-vergangenen_fre-1536x1161.png 1536w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/22.4_Wie-hat-sich-das-Eigenkapital-des-Betriebes-in-den-vergangenen_fre-2048x1548.png 2048w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/22.4_Wie-hat-sich-das-Eigenkapital-des-Betriebes-in-den-vergangenen_fre-1200x907.png 1200w, https:\/\/agripedia.ch\/buchhaltungsabschluss\/wp-content\/uploads\/sites\/53\/2023\/11\/22.4_Wie-hat-sich-das-Eigenkapital-des-Betriebes-in-den-vergangenen_fre-1980x1497.png 1980w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/><\/figure>\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<ul class=\"wp-block-list\">\n<li>La variation des capitaux propres peut \u00eatre calcul\u00e9e pour diff\u00e9rents sous-ensembles ou unit\u00e9s du syst\u00e8me entreprise-famille. Il est donc indispensable de d\u00e9finir dans quel sous-ensemble on effectue le calcul. Si le syst\u00e8me est uniquement compos\u00e9 d\u2019une <a href=\"https:\/\/agripedia.ch\/terminologie\/fr\/termes\/?term=Entreprise\" target=\"_blank\" rel=\"noopener\" title=\"\">entreprise<\/a> agricole et du <a href=\"https:\/\/agripedia.ch\/terminologie\/fr\/termes\/?term=M%C3%A9nage\" target=\"_blank\" rel=\"noopener\" title=\"\">m\u00e9nage<\/a>, sans <a href=\"https:\/\/agripedia.ch\/terminologie\/fr\/termes\/?term=Fortune%20priv%C3%A9e\" target=\"_blank\" rel=\"noopener\" title=\"\">fortune priv\u00e9e<\/a> en dehors de l\u2019entreprise, la variation des capitaux propres de l\u2019entreprise correspond \u00e0 la variation de la fortune du syst\u00e8me entreprise-famille.<\/li>\n\n\n\n<li>Les <a href=\"https:\/\/agripedia.ch\/terminologie\/fr\/termes\/?term=R%C3%A9serves\" target=\"_blank\" rel=\"noopener\" title=\"\">r\u00e9serves<\/a> sont une forme particuli\u00e8re de capitaux propres.<\/li>\n<\/ul>\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-agripedia-red-background-color has-background has-larger-font-size wp-block-heading\"><a href=\"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/ist-der-betrieb-widerstandsfaehig\/\" title=\"\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-white-color\">Retour \u00e0 la solidit\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(112,43,43,0.57);color:#ffffff\" class=\"bod-block-popup-trigger type_btn bod-btn\">\u00c9valuation: L\u2019exploitation est-elle solide?<\/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\"><strong>L\u2019ANALYSE M\u00c8NE \u00c0 DES CONCLUSIONS POSITIVES<\/strong><\/h6>\n\n\n\n<p>L\u2019analyse vous a permis de constater que vous disposez de r\u00e9serves financi\u00e8res? Selon leur montant, l\u2019exploitation est en mesure de r\u00e9agir aux changements des conditions-cadres. Cependant, nous vous recommandons d\u2019examiner r\u00e9guli\u00e8rement la strat\u00e9gie de votre exploitation.<\/p>\n\n\n\n<h6 class=\"wp-block-heading\"><strong>L\u2019ANALYSE M\u00c8NE \u00c0 DES CONSLUSIONS N\u00c9GATIVES<\/strong>&nbsp;-&gt; RECOMMANDATIONS<\/h6>\n\n\n\n<p>Vous constatez que vous devez agir, par exemple parce que l\u2019endettement est \u00e9lev\u00e9, qu\u2019une r\u00e8gle d\u2019or du bilan n\u2019est pas respect\u00e9e ou que vous consommez les capitaux propres? Voici nos recommandations:<\/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-layout-flow wp-block-column-is-layout-flow\"><\/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>Faites \u00e9galement une analyse de solvabilit\u00e9 et de rentabilit\u00e9 de l\u2019exploitation et identifiez les causes possibles.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\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\n\n\n<div class=\"wp-block-group is-layout-constrained wp-block-group-is-layout-constrained\">\n<h6 class=\"wp-block-heading\">RECOMMANDATIONS G\u00c9N\u00c9RALES POUR AM\u00c9LIORER LA SOLIDIT\u00c9 D\u2019UNE EXPLOITATION<\/h6>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Informez-vous r\u00e9guli\u00e8rement des changements des conditions-cadres pour ne pas \u00eatre pris au d\u00e9pourvu et devoir agir dans l\u2019urgence.<\/li>\n\n\n\n<li>Examinez r\u00e9guli\u00e8rement la strat\u00e9gie de votre exploitation. Quels changements dans la politique ou le march\u00e9 pourraient survenir, et vous obligeraient par exemple \u00e0 effectuer certains travaux de construction ou vous interdiraient un type de culture?<\/li>\n\n\n\n<li>Constituez des r\u00e9serves avec les liquidit\u00e9s dont vous n\u2019avez pas besoin.<\/li>\n\n\n\n<li>Essayez de rembourser vos dettes de fa\u00e7on continue. Le jour o\u00f9 vous aurez \u00e0 nouveau besoin de fonds, vous pourrez alors demander un cr\u00e9dit plus \u00e9lev\u00e9.<\/li>\n\n\n\n<li>Examinez l\u2019utilit\u00e9 de chaque investissement avant de vous lancer afin d\u2019\u00e9viter les mauvais investissements.<\/li>\n<\/ul>\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 capitaux propres repr\u00e9sentent la part des capitaux que les responsables d\u2019exploitation ont investis dans la ferme ou g\u00e9n\u00e9r\u00e9s eux-m\u00eames. Ce poste du bilan correspond \u00e0 la diff\u00e9rence entre les actifs de l\u2019exploitation et ses capitaux \u00e9trangers. Pour \u00e9valuer la r\u00e9silience et la viabilit\u00e9 d\u2019une entreprise, il est essentiel d\u2019analyser la variation annuelle de ses capitaux propres.<\/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":[50,48],"tags":[],"class_list":["post-2082","post","type-post","status-publish","format-standard","hentry","category-analyse-detaillee-lexploitation-est-elle-solide","category-lexploitation-est-elle-solide"],"_links":{"self":[{"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/posts\/2082","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=2082"}],"version-history":[{"count":9,"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/posts\/2082\/revisions"}],"predecessor-version":[{"id":2959,"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/posts\/2082\/revisions\/2959"}],"wp:attachment":[{"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/media?parent=2082"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/categories?post=2082"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/agripedia.ch\/buchhaltungsabschluss\/fr\/wp-json\/wp\/v2\/tags?post=2082"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}