From CONTRIBUTION MARGIN to GROSS MARGIN
EN | FR | |
TOT-R1200 | Contribution Margin | Marge de Contribution |
| R25410 | Actual/Standard variance: Non-proportional costs of production | Ecart Réel/Standard: Coûts non proportionnels de production |
| R25460 | Period non-proportional costs of production (excl depr) | Coûts non proportionnels de production de la période (hors amort) |
| R25470 | Absorption variance: Non-proportional costs absorbed in inventories | Var d'absorption: Coûts non proport de prod absorbés dans les stocks |
| R25490 | Non-proportional costs of sales | Coûts non proportionnels des ventes |
STC-R130 | Non-proportional costs of sales, excluding depreciation | Coûts non proportionnels hors amortissement |
| R25860 | Period non-proportional depreciation of production | Amortissements non proport de prod de la période |
STC-R150 | Production depreciation | Amortissements de production |
STC-R170 | Non-proportional cost of sales | Coûts non proportionnels des ventes |
| R26152 | Other costs on activities - Industrial and Administrative & Commercial | Autres coûts de l'activité - Industrielle et Administrative & Commerciale |
| R26154 | Other costs on activities - Research | Autres coûts de l'activité - Recherche |
| R26155 | Other costs on activities - Management fees | Autres coûts de l'activité - Management fees |
STC-R190 | Other costs on activities | Autres coûts de l'activité |
R27200 | Depreciation services and miscellaneous | Amortissements services et divers |
R27900 | Miscellaneous production | Divers production |
| R25500 | Plant storage and loading costs | Frais de magasinage |
| R25510 | Logistics costs - Non-proportional | Frais de logistique - Non proportionnels |
| R25600 | Write-downs on inventories | Dépréciation sur stocks |
STC-R210 | Other fixed costs and NPC | Autres frais fixes et CNP |
STC-R270 | Cost of sales | Coût des ventes |