{"id":36859,"date":"2025-12-01T12:49:16","date_gmt":"2025-12-01T11:49:16","guid":{"rendered":"https:\/\/deeops.fr\/old\/?page_id=36859"},"modified":"2026-03-24T17:40:39","modified_gmt":"2026-03-24T16:40:39","slug":"mcvu","status":"publish","type":"page","link":"https:\/\/deeops.fr\/old\/glossaire\/mcvu\/","title":{"rendered":"MCVu"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00a0\u00bb1&Prime; custom_padding_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb module_class=\u00a0\u00bbdeeops-blog\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb background_color=\u00a0\u00bb#D3E7FF\u00a0\u00bb background_enable_image=\u00a0\u00bboff\u00a0\u00bb background_size=\u00a0\u00bbcontain\u00a0\u00bb custom_padding=\u00a0\u00bb||||false|false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb||0px||false|false\u00a0\u00bb custom_padding_phone=\u00a0\u00bb0px||0px||false|false\u00a0\u00bb locked=\u00a0\u00bboff\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_row module_class=\u00a0\u00bbrow-center\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.0&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.27.0&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_orientation=\u00a0\u00bbcenter\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb||23px|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h1 style=\"text-align: center;\">MCVu<\/h1>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb4.27.0&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_row module_class=\u00a0\u00bbglossaire-content\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.6&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_padding=\u00a0\u00bb|24px||24px|false|true\u00a0\u00bb hover_enabled=\u00a0\u00bb0&Prime; border_radii=\u00a0\u00bbon|15px|15px|15px|15px\u00a0\u00bb border_width_all=\u00a0\u00bb1px\u00a0\u00bb border_color_all=\u00a0\u00bb#D3E7FF\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb sticky_enabled=\u00a0\u00bb0&Prime;][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.27.0&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h2 style=\"text-align: left;\">D\u00e9finition de la MCVu<\/h2>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]La MCVu, ou Marge sur Co\u00fbt Variable unitaire, repr\u00e9sente la marge r\u00e9alis\u00e9e sur chaque unit\u00e9 vendue apr\u00e8s d\u00e9duction de son co\u00fbt variable unitaire.<br \/>\nAutrement dit, il s\u2019agit de la part du prix de vente qui reste disponible pour couvrir les charges fixes de l\u2019entreprise, puis contribuer au b\u00e9n\u00e9fice une fois le seuil de rentabilit\u00e9 atteint.<br \/>\nLa MCVu est un indicateur fondamental du pilotage financier, car elle permet d\u2019\u00e9valuer la profitabilit\u00e9 r\u00e9elle d\u2019un produit ou d\u2019un service, ind\u00e9pendamment du volume de ventes.[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h2>Formule de la MCVu<\/h2>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<p style=\"text-align: left;\">La MCVu se calcule de mani\u00e8re simple :<\/p>\n<p style=\"text-align: left;\"><strong>MCVu = Prix de vente unitaire \u2013 Co\u00fbt variable unitaire<\/strong><\/p>\n<ul>\n<li style=\"text-align: left;\"><strong>Prix de vente unitaire (PVU) :<\/strong> montant auquel l\u2019entreprise vend un produit ou un service.<\/li>\n<li style=\"text-align: left;\"><strong>Co\u00fbt variable unitaire (CVU) :<\/strong> ensemble des co\u00fbts directement li\u00e9s \u00e0 la production ou \u00e0 la vente d\u2019une unit\u00e9 (mati\u00e8res premi\u00e8res, sous-traitance, commissions, transport, emballage, etc.).<\/li>\n<\/ul>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h2>\u00c0 quoi sert la MCVu ?<\/h2>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<p style=\"text-align: left;\">La MCVu sert \u00e0 :<\/p>\n<h3 style=\"text-align: left;\">Mesurer la rentabilit\u00e9 par unit\u00e9<\/h3>\n<p style=\"text-align: left;\">Une MCVu \u00e9lev\u00e9e signifie qu\u2019un produit poss\u00e8de une forte contribution au r\u00e9sultat de l\u2019entreprise.<\/p>\n<h3 style=\"text-align: left;\">Calculer le seuil de rentabilit\u00e9<\/h3>\n<p style=\"text-align: left;\">La MCVu est l\u2019\u00e9l\u00e9ment central du calcul du seuil de rentabilit\u00e9 en quantit\u00e9 :<br \/><strong>Seuil de rentabilit\u00e9 en quantit\u00e9 = Charges fixes \/ MCVu<\/strong><\/p>\n<p style=\"text-align: left;\">Plus la MCVu augmente, moins l\u2019entreprise doit r\u00e9aliser de ventes pour atteindre son \u00e9quilibre financier.<\/p>\n<h3 style=\"text-align: left;\">Optimiser les prix de vente<\/h3>\n<p style=\"text-align: left;\">La MCVu aide \u00e0 d\u00e9terminer si un prix est suffisant pour couvrir les co\u00fbts variables et financer les charges fixes.<\/p>\n<h3 style=\"text-align: left;\">Analyser la performance d\u2019une gamme de produits<\/h3>\n<p style=\"text-align: left;\">Elle permet d\u2019identifier :<\/p>\n<ul style=\"text-align: left;\">\n<li>Les produits les plus rentables.<\/li>\n<li>Ceux \u00e0 faible contribution.<\/li>\n<li>Ceux qui doivent \u00eatre optimis\u00e9s ou retir\u00e9s.<\/li>\n<\/ul>\n<h3 style=\"text-align: left;\">Prendre de meilleures d\u00e9cisions strat\u00e9giques<\/h3>\n<p style=\"text-align: left;\">L\u2019entreprise peut ajuster sa politique tarifaire, ses achats, sa production ou ses efforts marketing en fonction de la MCVu.<\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h2>Exemple simple<\/h2>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<p style=\"text-align: left;\">Une entreprise vend un produit 120 \u20ac.<br \/>Son co\u00fbt variable unitaire est de 45 \u20ac.<br \/><strong>MCVu = 120 \u2013 45 = 75 \u20ac<\/strong><br \/>Chaque vente contribue donc \u00e0 hauteur de 75 \u20ac \u00e0 la couverture des charges fixes.<\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h2>Pourquoi la MCVu est-elle essentielle pour les PME ?<\/h2>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<p style=\"text-align: left;\">Dans une PME, les marges sont souvent sensibles. La MCVu permet :<\/p>\n<ul style=\"text-align: left;\">\n<li>D\u2019anticiper l\u2019impact d\u2019une hausse des co\u00fbts.<\/li>\n<li>De s\u00e9curiser la rentabilit\u00e9.<\/li>\n<li>De simuler des sc\u00e9narios tarifaires.<\/li>\n<li>De mieux piloter les volumes n\u00e9cessaires.<\/li>\n<li>De renforcer la stabilit\u00e9 financi\u00e8re.<\/li>\n<\/ul>\n<p style=\"text-align: left;\">Une bonne ma\u00eetrise de la MCVu aide la direction \u00e0 prendre des d\u00e9cisions \u00e9clair\u00e9es, \u00e0 garder un contr\u00f4le sur les marges, et \u00e0 am\u00e9liorer la performance \u00e9conomique de l\u2019activit\u00e9.<\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h2>Synonymes et termes associ\u00e9s<\/h2>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<ul>\n<li>Marge unitaire<\/li>\n<li>Marge sur co\u00fbt variable<\/li>\n<li>Seuil de rentabilit\u00e9<\/li>\n<li>Seuil de rentabilit\u00e9 en quantit\u00e9<\/li>\n<li>Co\u00fbts variables<\/li>\n<li>Marge contributive<\/li>\n<li>Contribution unitaire \u00e0 la marge<\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=\u00a0\u00bb1_3,2_3&Prime; _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb locked=\u00a0\u00bboff\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb1_3&Prime; _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_align=\u00a0\u00bbleft\u00a0\u00bb locked=\u00a0\u00bboff\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h2><span class=\"c-word blue-w1\">Questions <\/span><br \/>fr\u00e9quemment<br \/>pos\u00e9es<\/h2>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=\u00a0\u00bb2_3&Prime; _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_toggle title=\u00a0\u00bbLa MCVu influence-t-elle le prix de vente ?\u00a0\u00bb open_toggle_text_color=\u00a0\u00bb#000000&Prime; open_toggle_background_color=\u00a0\u00bbRGBA(255,255,255,0)\u00a0\u00bb closed_toggle_text_color=\u00a0\u00bb#000000&Prime; closed_toggle_background_color=\u00a0\u00bbRGBA(255,255,255,0)\u00a0\u00bb icon_color=\u00a0\u00bb#000000&Prime; toggle_icon=\u00a0\u00bb&#x24;||divi||400&Prime; use_icon_font_size=\u00a0\u00bbon\u00a0\u00bb icon_font_size=\u00a0\u00bb30px\u00a0\u00bb open_icon_color=\u00a0\u00bb#000000&Prime; open_toggle_icon=\u00a0\u00bb&#x22;||divi||400&Prime; open_use_icon_font_size=\u00a0\u00bbon\u00a0\u00bb open_icon_font_size=\u00a0\u00bb30px\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.6&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb title_text_color=\u00a0\u00bb#000000&Prime; body_text_color=\u00a0\u00bb#000000&Prime; custom_margin=\u00a0\u00bb||0px||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb||||false|false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb0px||||false|false\u00a0\u00bb custom_padding_phone=\u00a0\u00bb0px||||false|false\u00a0\u00bb custom_padding_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb border_width_all=\u00a0\u00bb0px\u00a0\u00bb border_width_bottom=\u00a0\u00bb1px\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb title_level=\u00a0\u00bbh2&Prime; module_class=\u00a0\u00bbmini-h2&Prime; hover_enabled=\u00a0\u00bb0&Prime; sticky_enabled=\u00a0\u00bb0&Prime;]Oui. Une MCVu trop faible peut indiquer que le prix de vente ne couvre pas correctement les co\u00fbts variables.[\/et_pb_toggle][et_pb_toggle title=\u00a0\u00bbUne MCVu \u00e9lev\u00e9e garantit-elle une rentabilit\u00e9 ?\u00a0\u00bb open_toggle_text_color=\u00a0\u00bb#000000&Prime; open_toggle_background_color=\u00a0\u00bbRGBA(255,255,255,0)\u00a0\u00bb closed_toggle_text_color=\u00a0\u00bb#000000&Prime; closed_toggle_background_color=\u00a0\u00bbRGBA(255,255,255,0)\u00a0\u00bb icon_color=\u00a0\u00bb#000000&Prime; toggle_icon=\u00a0\u00bb&#x24;||divi||400&Prime; use_icon_font_size=\u00a0\u00bbon\u00a0\u00bb icon_font_size=\u00a0\u00bb30px\u00a0\u00bb open_icon_color=\u00a0\u00bb#000000&Prime; open_toggle_icon=\u00a0\u00bb&#x22;||divi||400&Prime; open_use_icon_font_size=\u00a0\u00bbon\u00a0\u00bb open_icon_font_size=\u00a0\u00bb30px\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb title_text_color=\u00a0\u00bb#000000&Prime; body_text_color=\u00a0\u00bb#000000&Prime; custom_margin=\u00a0\u00bb||0px||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb||||false|false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb0px||||false|false\u00a0\u00bb custom_padding_phone=\u00a0\u00bb0px||||false|false\u00a0\u00bb custom_padding_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb border_width_all=\u00a0\u00bb0px\u00a0\u00bb border_width_bottom=\u00a0\u00bb1px\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb title_level=\u00a0\u00bbh2&Prime; module_class=\u00a0\u00bbmini-h2&Prime;]Non. Elle am\u00e9liore la rentabilit\u00e9, mais les charges fixes doivent \u00e9galement \u00eatre ma\u00eetris\u00e9es.[\/et_pb_toggle][et_pb_toggle title=\u00a0\u00bbLa MCVu est-elle identique pour tous les produits ?\u00a0\u00bb open_toggle_text_color=\u00a0\u00bb#000000&Prime; open_toggle_background_color=\u00a0\u00bbRGBA(255,255,255,0)\u00a0\u00bb closed_toggle_text_color=\u00a0\u00bb#000000&Prime; closed_toggle_background_color=\u00a0\u00bbRGBA(255,255,255,0)\u00a0\u00bb icon_color=\u00a0\u00bb#000000&Prime; toggle_icon=\u00a0\u00bb&#x24;||divi||400&Prime; use_icon_font_size=\u00a0\u00bbon\u00a0\u00bb icon_font_size=\u00a0\u00bb30px\u00a0\u00bb open_icon_color=\u00a0\u00bb#000000&Prime; open_toggle_icon=\u00a0\u00bb&#x22;||divi||400&Prime; open_use_icon_font_size=\u00a0\u00bbon\u00a0\u00bb open_icon_font_size=\u00a0\u00bb30px\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb title_text_color=\u00a0\u00bb#000000&Prime; body_text_color=\u00a0\u00bb#000000&Prime; custom_margin=\u00a0\u00bb||0px||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb||||false|false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb0px||||false|false\u00a0\u00bb custom_padding_phone=\u00a0\u00bb0px||||false|false\u00a0\u00bb custom_padding_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb border_width_all=\u00a0\u00bb0px\u00a0\u00bb border_width_bottom=\u00a0\u00bb1px\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb title_level=\u00a0\u00bbh2&Prime; module_class=\u00a0\u00bbmini-h2&Prime;]Non, chaque produit ou service poss\u00e8de sa propre MCVu.[\/et_pb_toggle][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un logiciel GED (Gestion \u00c9lectronique de Documents) est un outil qui permet de d\u00e9mat\u00e9rialiser, organiser, stocker, s\u00e9curiser et g\u00e9rer l\u2019ensemble des documents d\u2019une organisation.<\/p>\n","protected":false},"author":1,"featured_media":29768,"parent":25671,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"class_list":["post-36859","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>MCVu : D\u00e9finition, calcul et r\u00f4le dans la rentabilit\u00e9<\/title>\n<meta name=\"description\" content=\"D\u00e9couvrez la d\u00e9finition de la MCVu, sa formule de calcul et son r\u00f4le dans le seuil de rentabilit\u00e9. 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