{"id":293253,"date":"2012-11-02T01:00:00","date_gmt":"2012-11-02T00:00:00","guid":{"rendered":"https:\/\/ac-franchise.be\/la-methode-de-calcul-dune-prestation-de-conseil"},"modified":"2019-09-19T09:47:47","modified_gmt":"2019-09-19T08:47:47","slug":"la-methode-de-calcul-dune-prestation-de-conseil","status":"publish","type":"post","link":"https:\/\/ac-franchise.be\/article\/la-methode-de-calcul-dune-prestation-de-conseil","title":{"rendered":"La m\u00e9thode de calcul d’une prestation de conseil"},"content":{"rendered":"
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Si vous avez d\u00e9cid\u00e9 de devenir franchis\u00e9 dans certains r\u00e9seaux de <\/b>services aux entreprises<\/a><\/b>, de <\/b>conseil<\/a> ou de communication<\/a><\/b>, vous commercialiserez parfois non pas des produits mais du conseil en management, en organisation dans un domaine technique ou commercial. Vous devrez valoriser votre prestation pour proposer vos services. Comment d\u00e9terminer le prix d’une journ\u00e9e en tenant compte des charges et de la marge b\u00e9n\u00e9ficiaire ? C’est en calculant d’abord le prix de revient que vous pourrez estimer le co\u00fbt de votre prestation auquel vous ajouterez ensuite votre marge b\u00e9n\u00e9ficiaire.<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n
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Calculer le prix de revient<\/h3>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n
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Le prix de revient d’un service correspond \u00e0 la somme de tous les co\u00fbts support\u00e9s pour sa production. Le r\u00e9sultat (b\u00e9n\u00e9fice, ou perte) est la diff\u00e9rence entre le prix de vente et le prix de revient. Tout franchis\u00e9 saura non seulement le calculer mais suivre son \u00e9volution r\u00e9guli\u00e8rement pour actualiser les charges. Connaitre les diff\u00e9rents co\u00fbts associ\u00e9s va d\u00e9terminer\u00a0un prix de revient et permet de moduler la marge en agissant sur chacun d’eux en plus ou en moins.
<\/strong>Dans ce secteur, la prestation est immat\u00e9rielle et fait appel \u00e0 un travail intellectuel donc sans produits et donc sans stock. Le franchis\u00e9 agit souvent seul (sans salari\u00e9) et n’a pas toujours de local d\u00e9di\u00e9 \u00e0 son activit\u00e9.
Il existe pourtant des frais qu’il faudra bien lister et valoriser. Pour toutes les charges, le calcul s’\u00e9tablira \u00e0 partir d’un montant annuel pr\u00e9visionnel en HT ou TTC selon le r\u00e9gime fiscal de TVA appliqu\u00e9. <\/div>\n<\/p><\/div>\n<\/p><\/div>\n
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Un revenu vital minimal de base sera \u00e0 estimer en tenant compte de contraintes financi\u00e8res personnelles<\/strong>. Le \u00ab\u00a0budget de fonctionnement par jour ouvr\u00e9\u00a0\u00bb se calcule sur la base de 220 jours (nombre de jours ouvr\u00e9s retenu en moyenne dans une ann\u00e9e). <\/div>\n<\/p><\/div>\n<\/p><\/div>\n
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Parvenir \u00e0\u00a0un prix de vente \u00e0 la journ\u00e9e<\/h3>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n
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La prestation elle-m\u00eame sera factur\u00e9e \u00e0 la journ\u00e9e ou la 1\/2 journ\u00e9e. Le prix de revient d’une journ\u00e9e calcul\u00e9 devra \u00eatre corrig\u00e9 pour obtenir un prix de vente <\/strong>: d’une part, en tenant compte du temps non factur\u00e9 : temps pass\u00e9 \u00e0 la prospection de clients, \u00e0 la r\u00e9daction de propositions par exemple.
On estime que 60 % \u00e0 70 %\u00a0du temps peut absorber les missions factur\u00e9es… Ainsi, l’ensemble des charges fixes est \u00e0 absorber sur 140 jours de travail facturables sur les 220 jours ouvr\u00e9s ; d’autre part, il faut d\u00e9finir une marge commerciale pour d\u00e9terminer un prix de vente \u00e0 la journ\u00e9e.
La r\u00e9mun\u00e9ration personnelle devra dans un premier temps \u00eatre sup\u00e9rieure \u00e0 celle \u00e9tablie dans le calcul du prix de revient <\/strong>car seront aussi \u00e0 prendre en compte les remboursements de cr\u00e9dit bancaires professionnels, le fond de roulement, l’imp\u00f4t sur le revenu.
Les Charges annuelles \u00e0 prendre en compte sont les suivantes : loyer et charges, abonnements t\u00e9l\u00e9phone\/internet, assurance, fournitures de bureaux, documentation, frais postaux, frais de publicit\u00e9, de v\u00e9hicule professionnel, de d\u00e9placement, frais de repr\u00e9sentation, de tenue de la comptabilit\u00e9, \u00e9ventuellement frais de sous-traitance ,etc
On obtient ainsi un prix de vente \/jour qui doit ensuite \u00eatre compar\u00e9 au prix moyen appliqu\u00e9 sur le march\u00e9 concern\u00e9 pour \u00eatre comp\u00e9titif. <\/div>\n<\/p><\/div>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

Si vous avez d\u00e9cid\u00e9 de devenir franchis\u00e9 dans certains r\u00e9seaux de services aux entreprises, de conseil ou de communication, vous commercialiserez parfois non pas des produits mais du conseil en management, en organisation dans un domaine technique ou commercial. Vous devrez valoriser votre prestation pour proposer vos services. Comment d\u00e9terminer le prix d’une journ\u00e9e en tenant compte 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