Le guide de la TPM

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Annexe 1Impact du TRG sur le résultat d’exploitation

Hypothèse : le marché absorbe les quantités supplémentaires fabriquées.

Résultat d’exploitation = Ventes – (Conso. + MO directe + Fs + Fi + A)

Conso = Mat. premières + Achats extérieurs + Énergie + Mat. consommables

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