{"id":291599,"date":"2014-10-23T04:55:00","date_gmt":"2014-10-23T03:55:00","guid":{"rendered":"https:\/\/ac-franchise.be\/le-calcul-de-votre-bfr-3575"},"modified":"2014-10-23T04:55:00","modified_gmt":"2014-10-23T03:55:00","slug":"le-calcul-de-votre-bfr-3575","status":"publish","type":"post","link":"https:\/\/ac-franchise.be\/article\/le-calcul-de-votre-bfr-3575","title":{"rendered":"Le calcul de votre BFR…"},"content":{"rendered":"
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Le Besoin en Fonds de Roulement<\/b> est n\u00e9cessaire au fonctionnement de l’entreprise, il couvre les stocks, les cr\u00e9ances clients, les cr\u00e9dits fournisseurs<\/b> \u00e9valu\u00e9s TTC…<\/p>\n

Durant tout le cycle de production, l’entreprise est amen\u00e9e \u00e0 engager des d\u00e9penses, qui ne seront r\u00e9cup\u00e9r\u00e9es que lors de l’encaissement des ventes ou des prestations. Lorsque l’activit\u00e9 n\u00e9cessite d’accorder des d\u00e9lais de r\u00e8glement aux clients, l’argent d\u00fb par les clients, apr\u00e8s livraison, constitue une cr\u00e9ance client. Mais les fournisseurs pourront accorder, eux-aussi, des d\u00e9lais permettant de ne pas payer imm\u00e9diatement leurs factures. C’est le cr\u00e9dit fournisseur. Il existe donc une masse d’argent \u00e0 mobiliser, n\u00e9cessaire au fonctionnement de l’entreprise<\/b>, au m\u00eame titre qu’il est n\u00e9cessaire d’en mobiliser pour payer les locaux, machines, \u00e9quipements, etc., qui correspond \u00e0 la diff\u00e9rence entre les besoins de financement du cycle de production (stocks + cr\u00e9ances clients) et les ressources apport\u00e9es par le cr\u00e9dit fournisseur. <\/p>\n

Cette masse d’argent dans l’entreprise est appel\u00e9e : Besoin en fonds de roulement (BFR). Au moment de la cr\u00e9ation de l’entreprise il est n\u00e9cessaire de pr\u00e9voir les ressources envisag\u00e9es pour couvrir ce BFR qui devra \u00eatre consid\u00e9r\u00e9 comme un investissement. Dans la tr\u00e8s grande majorit\u00e9 des cas, ce besoin sera \u00e0 couvrir par des capitaux permanents (fonds propres, subventions, dettes \u00e0 long et moyen terme), au m\u00eame titre que les autres investissements. Au fur et \u00e0 mesure que l’entreprise se d\u00e9ploiera et que les banques prendront confiance dans sa p\u00e9rennit\u00e9, elles accepteront de financer partiellement ce besoin, notamment en cas de forte saisonnabilit\u00e9 ou de cycle d’exploitation tr\u00e8s long. <\/p>\n

Si votre activit\u00e9 engendre en permanence le versement d’acomptes par les clients lors de la conclusion du contrat, ajoutez une ligne : Acomptes re\u00e7us de la client\u00e8le, dans les  ressources d’exploitation de votre calcul de BFR.<\/p>\n

Dominique Deslandes<\/p>\n

Pour votre recherche de financement aidez-vous de notre annuaire fran\u00e7ais des banques et courtiers en financement pour la franchise<\/a>  ainsi que l’annuaire fran\u00e7ais des experts comptables actifs en franchise<\/a>.<\/p>\n

Pour en savoir encore plus sur le BFR, lisez cet article : Besoin en fonds de roulement<\/a> <\/a><\/p>\n<\/div><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

Le Besoin en Fonds de Roulement est n\u00e9cessaire au fonctionnement de l’entreprise, il couvre les stocks, les cr\u00e9ances clients, les cr\u00e9dits fournisseurs \u00e9valu\u00e9s TTC… Durant tout le cycle de production, l’entreprise est amen\u00e9e \u00e0 engager des d\u00e9penses, qui ne seront r\u00e9cup\u00e9r\u00e9es que lors de l’encaissement des ventes ou des prestations. Lorsque l’activit\u00e9 n\u00e9cessite d’accorder des 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