TEST POSITIONNEMENT M1RH
Authored by Dylan Cottin
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1.
MULTIPLE CHOICE QUESTION
1 min • 1 pt
Par définition, les coûts fixes totaux :
Augmentent
Diminuent
Ne changent pas
2.
MULTIPLE CHOICE QUESTION
1 min • 1 pt
Quand le chiffre d'affaires augmente, les coûts variables :
Augmentent
Diminuent
Ne changent pas
3.
MULTIPLE SELECT QUESTION
1 min • 1 pt
Le seuil de rentabilité est le moment où :
La marge sur coût variable absorbe les charges fixes
Le résultat est nul.
L'entreprise commence à faire des bénéfices.
4.
MULTIPLE SELECT QUESTION
1 min • 1 pt
Le taux de marge sur coûts variables est égal à :
Marge sur coûts variables - chiffre d'affaires.
Marge sur coûts variables/chiffre d'affaires.
Marge sur coûts variables × chiffre d'affaires.
5.
MULTIPLE SELECT QUESTION
1 min • 1 pt
Le seuil de rentabilité est égal à :
Charges fixes/chiffre d'affaires.
Charges fixes/marge sur coûts variables.
Charges fixes/taux de marge sur coûts variables.
6.
MULTIPLE SELECT QUESTION
1 min • 1 pt
Le point mort est égal à :
CA × 360/SR
SR × 360/CA
SR/360 × CA
7.
MULTIPLE CHOICE QUESTION
1 min • 1 pt
Le total des charges est toujours égal au total des produits :
Vrai
Faux
Cela dépend
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