{"id":52988,"date":"2024-05-29T19:46:12","date_gmt":"2024-05-29T17:46:12","guid":{"rendered":"https:\/\/expertise-comptable.bj\/?p=52988"},"modified":"2024-05-30T02:12:45","modified_gmt":"2024-05-30T00:12:45","slug":"valeur-ajoutee-definition-et-calcul","status":"publish","type":"post","link":"https:\/\/expertise-comptable.bj\/index.php\/2024\/05\/29\/valeur-ajoutee-definition-et-calcul\/","title":{"rendered":"Valeur Ajout\u00e9e : d\u00e9finition et calcul"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"52988\" class=\"elementor elementor-52988\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-640b318 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"640b318\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-56fa94f\" data-id=\"56fa94f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5e92da6 elementor-widget elementor-widget-heading\" data-id=\"5e92da6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"Valeur-ajoutee-definition-et-calcul\"><\/span>Valeur ajout\u00e9e, d\u00e9finition et calcul<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a7bc358 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a7bc358\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9409ebe\" data-id=\"9409ebe\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-99c75e0 elementor-widget elementor-widget-text-editor\" data-id=\"99c75e0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La Valeur Ajout\u00e9e (VA) est un indicateur cl\u00e9 en comptabilit\u00e9 refl\u00e9tant la richesse brute g\u00e9n\u00e9r\u00e9e par une entreprise \u00e0 travers son cycle de production. Elle est l&rsquo;un des indicateurs financier, qui vous permettra de mesurer et d\u2019analyser la performance de votre entreprise ou auto-entreprise; si vous \u00eates entrepreneur ou gestionnaire d&rsquo;une entreprise. Apres une d\u00e9finition plus approfondie, <a href=\"https:\/\/expertise-comptable.bj\/index.php\/prestations\/\">PRESTANCIEL B\u00e9nin. <\/a>vous montre comment on calcule la valeur ajout\u00e9e d&rsquo;une entreprise, et pourquoi elle est calcul\u00e9e.<\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_72 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Contenus<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/expertise-comptable.bj\/index.php\/2024\/05\/29\/valeur-ajoutee-definition-et-calcul\/#Valeur-ajoutee-definition-et-calcul\" title=\"Valeur ajout\u00e9e, d\u00e9finition et calcul\">Valeur ajout\u00e9e, d\u00e9finition et calcul<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/expertise-comptable.bj\/index.php\/2024\/05\/29\/valeur-ajoutee-definition-et-calcul\/#Definition\" title=\"D\u00e9finition\">D\u00e9finition<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/expertise-comptable.bj\/index.php\/2024\/05\/29\/valeur-ajoutee-definition-et-calcul\/#Expertise-comptable-Audit-Commissariat-aux-comptes-Cession-dentreprise\" title=\"Expertise comptable - Audit - Commissariat aux comptes - Cession d&#039;entreprise\">Expertise comptable - Audit - Commissariat aux comptes - Cession d'entreprise<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/expertise-comptable.bj\/index.php\/2024\/05\/29\/valeur-ajoutee-definition-et-calcul\/#Calcul-de-la-Valeur-Ajoutee-VA\" title=\"Calcul de la Valeur Ajout\u00e9e (VA)\">Calcul de la Valeur Ajout\u00e9e (VA)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/expertise-comptable.bj\/index.php\/2024\/05\/29\/valeur-ajoutee-definition-et-calcul\/#Pourquoi-calculer-une-Valeur-Ajoutee-VA\" title=\"Pourquoi calculer une Valeur Ajout\u00e9e (VA) ?\">Pourquoi calculer une Valeur Ajout\u00e9e (VA) ?<\/a><\/li><\/ul><\/nav><\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a67f1ec elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a67f1ec\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4e181f9\" data-id=\"4e181f9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-27d1042 elementor-widget elementor-widget-heading\" data-id=\"27d1042\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"Definition\"><\/span>D\u00e9finition<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a57d0cb elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a57d0cb\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-475ec06\" data-id=\"475ec06\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c9081d9 elementor-widget elementor-widget-image\" data-id=\"c9081d9\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"640\" height=\"335\" src=\"https:\/\/expertise-comptable.bj\/wp-content\/uploads\/2024\/02\/WhatsApp-Image-2023-07-29-at-18.59.14-1024x536.webp\" class=\"attachment-large size-large wp-image-52480\" alt=\"Entrepreneur Prestanciel B\u00e9nin, Valeur Ajout\u00e9e\" srcset=\"https:\/\/expertise-comptable.bj\/wp-content\/uploads\/2024\/02\/WhatsApp-Image-2023-07-29-at-18.59.14-1024x536.webp 1024w, https:\/\/expertise-comptable.bj\/wp-content\/uploads\/2024\/02\/WhatsApp-Image-2023-07-29-at-18.59.14-300x157.webp 300w, https:\/\/expertise-comptable.bj\/wp-content\/uploads\/2024\/02\/WhatsApp-Image-2023-07-29-at-18.59.14-768x402.webp 768w, https:\/\/expertise-comptable.bj\/wp-content\/uploads\/2024\/02\/WhatsApp-Image-2023-07-29-at-18.59.14-1536x804.webp 1536w, https:\/\/expertise-comptable.bj\/wp-content\/uploads\/2024\/02\/WhatsApp-Image-2023-07-29-at-18.59.14.webp 1720w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-b3a2d1e\" data-id=\"b3a2d1e\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ce9da79 elementor-widget elementor-widget-heading\" data-id=\"ce9da79\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"Expertise-comptable-Audit-Commissariat-aux-comptes-Cession-dentreprise\"><\/span>Expertise comptable - Audit - Commissariat aux comptes - Cession d'entreprise<span class=\"ez-toc-section-end\"><\/span><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8528110 elementor-widget elementor-widget-text-editor\" data-id=\"8528110\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>PRESTANCIEL B\u00e9nin, L&rsquo;expert-comptable proche de vous !!!\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a13e02 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"3a13e02\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/expertise-comptable.bj\/index.php\/devis\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Un devis<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ac60e61 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ac60e61\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3452c40\" data-id=\"3452c40\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-52e51ef elementor-widget elementor-widget-text-editor\" data-id=\"52e51ef\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>L\u2019<b><a href=\"https:\/\/www.insee.fr\/fr\/metadonnees\/definition\/c2239#:~:text=La%20valeur%20ajout\u00e9e%20brute%20(B,solde%20du%20compte%20de%20production.\">INSEE<\/a><\/b> d\u00e9finit la Valeur ajout\u00e9e comme \u00a0la valeur de la production diminu\u00e9e de la consommation interm\u00e9diaire. Ce ratio repr\u00e9sente la diff\u00e9rence entre la valeur finale d\u2019un produit ou d\u2019un service de l\u2019entreprise et le co\u00fbt engag\u00e9 pour son processus de production<\/p><p>Elle correspond \u00e0 la diff\u00e9rence entre le chiffre d\u2019affaires du service ou du produit, et les co\u00fbts engendr\u00e9s pour sa fabrication. C&rsquo;est<strong> le Solde interm\u00e9diaire de gestion<\/strong> (SIG) qui montre <strong>la richesse brute<\/strong> cr\u00e9\u00e9e par l\u2019entreprise, c\u2019est-\u00e0-dire sa capacit\u00e9 \u00e0 g\u00e9n\u00e9rer de la richesse par <strong>son cycle de production.\u00a0<\/strong>Les SIG \u00e0 analyser sont :<\/p><ul><li dir=\"ltr\"><p dir=\"ltr\">La marge commerciale<\/p><\/li><li dir=\"ltr\"><p dir=\"ltr\">La Valeur Ajout\u00e9e (VA)<\/p><\/li><li dir=\"ltr\"><p dir=\"ltr\">l\u2019Exc\u00e9dent Brut d\u2019Exploitation (EBE)<\/p><\/li><li dir=\"ltr\"><p dir=\"ltr\">Le R\u00e9sultat d\u2019Exploitation (REX)<\/p><\/li><li dir=\"ltr\"><p dir=\"ltr\">Le R\u00e9sultat Courant Avant Imp\u00f4t (RCAI)<\/p><\/li><li dir=\"ltr\"><p dir=\"ltr\">Le r\u00e9sultat exceptionnel<\/p><\/li><li dir=\"ltr\"><p dir=\"ltr\">Le R\u00e9sultat Net (RN)<\/p><\/li><\/ul><p>\u00a0<\/p><p>La somme des valeurs Ajout\u00e9es des entreprises d&rsquo;un m\u00eames pays constitue son<strong> Produit Int\u00e9rieur Brut (PIB). <\/strong>Elle est une donn\u00e9e macro\u00e9conomique.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9fe9271 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9fe9271\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-02b86f3\" data-id=\"02b86f3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-78fe45b elementor-widget elementor-widget-text-editor\" data-id=\"78fe45b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Une Valeur Ajout\u00e9e <strong>faible<\/strong> montre un <strong>dysfonctionnement dans le cycle d\u2019exploitation<\/strong> de l&rsquo;entreprise. \u00c7a signifie que le prix de vente de la production de l&rsquo;entreprise est trop faible, ou que les mati\u00e8res premi\u00e8res achet\u00e9es sont trop cher, ou que le co\u00fbt de la production de l&rsquo;entreprise est trop \u00e9lev\u00e9s. Elle montre \u00a0une mauvaise sant\u00e9 financi\u00e8re de l\u2019entreprise. <strong>\u00c9lev\u00e9e,<\/strong> \u00e7a signifie que <strong>le cycle de production de l&rsquo;entreprise cr\u00e9e de la richesse<\/strong>, mais elle doit \u00eatre suffisamment \u00e9lev\u00e9 pour couvrir l<strong>es autres charges li\u00e9es au mod\u00e8le \u00e9conomique de l&rsquo;entreprise<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e91f249 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e91f249\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d8bc335\" data-id=\"d8bc335\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bb0f247 elementor-widget elementor-widget-text-editor\" data-id=\"bb0f247\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Il existe <strong>deux (02) types <\/strong>de valeur ajout\u00e9e :<\/p><p><strong>La valeur ajout\u00e9e nette : <\/strong>\u00a0la valeur ajout\u00e9e \u00e9tant la diff\u00e9rence entre le prix de vente d\u2019un produit et la somme des mati\u00e8res et \u00e9quipements n\u00e9cessaires pour sa production, un param\u00e8tre entre en jeu, celui de <strong>l\u2019usure des \u00e9quipements<\/strong>. Elle prend en compte les <strong>amortissements<\/strong> dans son calcul, car ces \u00e9quipements finiront par s&rsquo;user et devront \u00eatre renouvel\u00e9s.<\/p><p><strong>La valeur ajout\u00e9e brute :<\/strong>\u00a0ne tient donc pas compte de l&rsquo;<strong> usure de mat\u00e9riel.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6255d91 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6255d91\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5f7f918\" data-id=\"5f7f918\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ee71bdd elementor-widget elementor-widget-heading\" data-id=\"ee71bdd\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"Calcul-de-la-Valeur-Ajoutee-VA\"><\/span>Calcul de la Valeur Ajout\u00e9e (VA)<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cc43d0d elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cc43d0d\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6ae8d53\" data-id=\"6ae8d53\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3f53ee1 elementor-widget elementor-widget-text-editor\" data-id=\"3f53ee1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le calcul de la valeur ajout\u00e9e se fait <strong>sur une p\u00e9riode sp\u00e9cifique<\/strong>, g\u00e9n\u00e9ralement sur l\u2019exercice comptable de l\u2019entreprise. Elle calcul de deux (02) mani\u00e8res:<\/p><ol><li><strong>Valeur Ajout\u00e9e (VA) <\/strong>= {production de l\u2019exercice (<span style=\"font-size: 16px; caret-color: #5b6067; color: #5b6067; font-family: proxima-nova, proxima-nova-fallback, 'Helvetica Neue', Arial, sans-serif;\">productions vendues, stock\u00e9es et immobilis\u00e9es<\/span>)+ marge commerciale} &#8211; consommations en provenance des tiers.<\/li><li><strong>Valeur Ajout\u00e9e (VA)<\/strong> = R\u00e9sultat Net <strong>(RN)<\/strong>\u00a0{Chiffres d\u2019affaires hors taxes <strong>(CAHT) <\/strong>&#8211; charges directes} &#8211; amortissements.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f9cb2ac elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f9cb2ac\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a37ca3b\" data-id=\"a37ca3b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e174c86 elementor-widget elementor-widget-text-editor\" data-id=\"e174c86\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>la valeur ajout\u00e9e peut \u00e9galement \u00eatre d\u00e9termin\u00e9e gr\u00e2ce au tableau des <strong>soldes interm\u00e9diaires de gestion<\/strong> qui met en avant plusieurs indicateurs pour calculer le r\u00e9sultat de l\u2019entreprise, dont la valeur ajout\u00e9e.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-266e73c elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"266e73c\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2009fd2\" data-id=\"2009fd2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8fdfa70 elementor-widget elementor-widget-heading\" data-id=\"8fdfa70\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"Pourquoi-calculer-une-Valeur-Ajoutee-VA\"><\/span>Pourquoi calculer une Valeur Ajout\u00e9e (VA) ?<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-32b7f4e elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"32b7f4e\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c21df0d\" data-id=\"c21df0d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3ca3581 elementor-widget elementor-widget-text-editor\" data-id=\"3ca3581\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La Valeur Ajout\u00e9e <strong>(VA)<\/strong> est un <strong>(SIG)<\/strong>, un indicateur qui met en lumi\u00e8re la <strong>capacit\u00e9 de l\u2019entreprise \u00e0 g\u00e9n\u00e9rer des b\u00e9n\u00e9fices importants<\/strong>. Un indicateur qui permet d&rsquo;\u00e9tudier dans le cadre d\u2019une <strong>cession d\u2019entreprise.<\/strong> La valeur ajout\u00e9e pouvant \u00eatre calcul\u00e9e par segments (en fonction des diff\u00e9rents services ou produits), son calcul permet de<strong> d\u00e9composer sa comptabilit\u00e9<\/strong> <strong>et d\u2019identifier les principales sources de cr\u00e9ation de valeur<\/strong>.<\/p><p>Elle est un outil qui permet de comparer diff\u00e9rentes entreprises relevant du <strong>m\u00eame secteur d\u2019activit\u00e9<\/strong>. La notion de valeur ajout\u00e9e d\u2019une entreprise vous donne une id\u00e9e de votre <strong>avantage concurrentiel\u00a0<\/strong>par rapport <strong>aux autres entreprises<\/strong>. Elle permet d\u2019am\u00e9liorer<strong> le mod\u00e8le \u00e9conomique <\/strong>de l\u2019entreprise <strong>et sa rentabilit\u00e9<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9b3bc75 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9b3bc75\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-3d7c672\" data-id=\"3d7c672\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-51ba40a elementor-widget elementor-widget-text-editor\" data-id=\"51ba40a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Pour vous accompagner dans vos d\u00e9marches comptables, Prenez gratuitement RDV avec nos Experts comptables. Vous pouvez \u00e9galement vous rendre en pr\u00e9sentiez dans nos locaux \u00e0 Godomey au niveau de l&rsquo;\u00e9changeur, \u00e0 Cotonou (B\u00e9nin)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-bd16bdd\" data-id=\"bd16bdd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b695a17 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"b695a17\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#@\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Prendre un RDV<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c4dcc9e elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c4dcc9e\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e3e8050\" data-id=\"e3e8050\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fa9101e elementor-widget elementor-widget-text-editor\" data-id=\"fa9101e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La valeur ajout\u00e9e est produite par les agents \u00e9conomiques (les entreprises, le secteur public, et les organisations). Pour l&rsquo;am\u00e9liorer plusieurs axes peuvent \u00eatre \u00e9tudi\u00e9s. Des axes comme : l&rsquo;<strong>augmentation des prix de vente<\/strong> , l&rsquo; <strong>augmentation du volume de vente<\/strong>; la <strong>diminution des consommations interm\u00e9diaires.\u00a0<\/strong>N&rsquo;h\u00e9sitez pas \u00e0 prendre contact avec un\u00a0professionnel pour calcule et analyse de votre\u00a0valeur Ajout\u00e9e, pour vous\u00a0accompagner dans la mise en place des strat\u00e9gies adapt\u00e9es.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Valeur ajout\u00e9e, d\u00e9finition et calcul La Valeur Ajout\u00e9e (VA) est un indicateur cl\u00e9 en comptabilit\u00e9 refl\u00e9tant la richesse brute g\u00e9n\u00e9r\u00e9e par une entreprise \u00e0 travers son cycle de production. Elle [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":52480,"comment_status":"open","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[55],"tags":[],"class_list":["post-52988","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Valeur Ajout\u00e9e : d\u00e9finition et calcul - PRESTANCIEL B\u00c9NIN<\/title>\n<meta name=\"description\" content=\"La valeur ajout\u00e9e (VA) est la valeur de la production d&#039;une entreprise, elle repr\u00e9sente la cr\u00e9ation de richesse de l\u2019entreprise.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/expertise-comptable.bj\/index.php\/2024\/05\/29\/valeur-ajoutee-definition-et-calcul\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Valeur Ajout\u00e9e : d\u00e9finition et calcul - PRESTANCIEL B\u00c9NIN\" \/>\n<meta property=\"og:description\" content=\"La valeur ajout\u00e9e (VA) est la valeur de la production d&#039;une entreprise, elle repr\u00e9sente la cr\u00e9ation de richesse de l\u2019entreprise.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/expertise-comptable.bj\/index.php\/2024\/05\/29\/valeur-ajoutee-definition-et-calcul\/\" \/>\n<meta property=\"og:site_name\" content=\"PRESTANCIEL B\u00c9NIN\" \/>\n<meta property=\"article:published_time\" content=\"2024-05-29T17:46:12+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-05-30T00:12:45+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/expertise-comptable.bj\/wp-content\/uploads\/2024\/02\/WhatsApp-Image-2023-07-29-at-18.59.14.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1720\" \/>\n\t<meta property=\"og:image:height\" content=\"900\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"ServicePrestanciel\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"ServicePrestanciel\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/expertise-comptable.bj\/index.php\/2024\/05\/29\/valeur-ajoutee-definition-et-calcul\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/expertise-comptable.bj\/index.php\/2024\/05\/29\/valeur-ajoutee-definition-et-calcul\/\"},\"author\":{\"name\":\"ServicePrestanciel\",\"@id\":\"https:\/\/expertise-comptable.bj\/#\/schema\/person\/5da40c117e891a99c0990c4c7710ce22\"},\"headline\":\"Valeur Ajout\u00e9e : d\u00e9finition et calcul\",\"datePublished\":\"2024-05-29T17:46:12+00:00\",\"dateModified\":\"2024-05-30T00:12:45+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/expertise-comptable.bj\/index.php\/2024\/05\/29\/valeur-ajoutee-definition-et-calcul\/\"},\"wordCount\":880,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/expertise-comptable.bj\/#organization\"},\"image\":{\"@id\":\"https:\/\/expertise-comptable.bj\/index.php\/2024\/05\/29\/valeur-ajoutee-definition-et-calcul\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/expertise-comptable.bj\/wp-content\/uploads\/2024\/02\/WhatsApp-Image-2023-07-29-at-18.59.14.webp\",\"articleSection\":[\"Comptabilit\u00e9\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/expertise-comptable.bj\/index.php\/2024\/05\/29\/valeur-ajoutee-definition-et-calcul\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/expertise-comptable.bj\/index.php\/2024\/05\/29\/valeur-ajoutee-definition-et-calcul\/\",\"url\":\"https:\/\/expertise-comptable.bj\/index.php\/2024\/05\/29\/valeur-ajoutee-definition-et-calcul\/\",\"name\":\"Valeur Ajout\u00e9e : d\u00e9finition et calcul - PRESTANCIEL B\u00c9NIN\",\"isPartOf\":{\"@id\":\"https:\/\/expertise-comptable.bj\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/expertise-comptable.bj\/index.php\/2024\/05\/29\/valeur-ajoutee-definition-et-calcul\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/expertise-comptable.bj\/index.php\/2024\/05\/29\/valeur-ajoutee-definition-et-calcul\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/expertise-comptable.bj\/wp-content\/uploads\/2024\/02\/WhatsApp-Image-2023-07-29-at-18.59.14.webp\",\"datePublished\":\"2024-05-29T17:46:12+00:00\",\"dateModified\":\"2024-05-30T00:12:45+00:00\",\"description\":\"La valeur ajout\u00e9e (VA) est la valeur de la production d'une entreprise, elle repr\u00e9sente la cr\u00e9ation de richesse de l\u2019entreprise.\",\"breadcrumb\":{\"@id\":\"https:\/\/expertise-comptable.bj\/index.php\/2024\/05\/29\/valeur-ajoutee-definition-et-calcul\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/expertise-comptable.bj\/index.php\/2024\/05\/29\/valeur-ajoutee-definition-et-calcul\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/expertise-comptable.bj\/index.php\/2024\/05\/29\/valeur-ajoutee-definition-et-calcul\/#primaryimage\",\"url\":\"https:\/\/expertise-comptable.bj\/wp-content\/uploads\/2024\/02\/WhatsApp-Image-2023-07-29-at-18.59.14.webp\",\"contentUrl\":\"https:\/\/expertise-comptable.bj\/wp-content\/uploads\/2024\/02\/WhatsApp-Image-2023-07-29-at-18.59.14.webp\",\"width\":1720,\"height\":900,\"caption\":\"Entrepreneur Prestanciel B\u00e9nin, Valeur Ajout\u00e9e\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/expertise-comptable.bj\/index.php\/2024\/05\/29\/valeur-ajoutee-definition-et-calcul\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/expertise-comptable.bj\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Valeur Ajout\u00e9e : d\u00e9finition et calcul\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/expertise-comptable.bj\/#website\",\"url\":\"https:\/\/expertise-comptable.bj\/\",\"name\":\"PRESTANCIEL B\u00c9NIN\",\"description\":\"L&#039;expert-comptable proche de vous\",\"publisher\":{\"@id\":\"https:\/\/expertise-comptable.bj\/#organization\"},\"alternateName\":\"PRESTANCIEL\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/expertise-comptable.bj\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/expertise-comptable.bj\/#organization\",\"name\":\"PRESTANCIEL B\u00c9NIN\",\"alternateName\":\"PRESTANCIEL\",\"url\":\"https:\/\/expertise-comptable.bj\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/expertise-comptable.bj\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/expertise-comptable.bj\/wp-content\/uploads\/2023\/07\/cropped-cropped-cropped-cropped-customcolor_icon_transparent_background-1-1.png\",\"contentUrl\":\"https:\/\/expertise-comptable.bj\/wp-content\/uploads\/2023\/07\/cropped-cropped-cropped-cropped-customcolor_icon_transparent_background-1-1.png\",\"width\":510,\"height\":510,\"caption\":\"PRESTANCIEL B\u00c9NIN\"},\"image\":{\"@id\":\"https:\/\/expertise-comptable.bj\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/expertise-comptable.bj\/#\/schema\/person\/5da40c117e891a99c0990c4c7710ce22\",\"name\":\"ServicePrestanciel\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/expertise-comptable.bj\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/2933b36dee3bdeebfcecd7d85d16df0e2e07f4469acb5efada1e694cae10f193?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/2933b36dee3bdeebfcecd7d85d16df0e2e07f4469acb5efada1e694cae10f193?s=96&d=mm&r=g\",\"caption\":\"ServicePrestanciel\"},\"url\":\"https:\/\/expertise-comptable.bj\/index.php\/author\/serviceprestanciel\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Valeur Ajout\u00e9e : d\u00e9finition et calcul - PRESTANCIEL B\u00c9NIN","description":"La valeur ajout\u00e9e (VA) est la valeur de la production d'une entreprise, elle repr\u00e9sente la cr\u00e9ation de richesse de l\u2019entreprise.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/expertise-comptable.bj\/index.php\/2024\/05\/29\/valeur-ajoutee-definition-et-calcul\/","og_locale":"fr_FR","og_type":"article","og_title":"Valeur Ajout\u00e9e : d\u00e9finition et calcul - PRESTANCIEL B\u00c9NIN","og_description":"La valeur ajout\u00e9e (VA) est la valeur de la production d'une entreprise, elle repr\u00e9sente la cr\u00e9ation de richesse de l\u2019entreprise.","og_url":"https:\/\/expertise-comptable.bj\/index.php\/2024\/05\/29\/valeur-ajoutee-definition-et-calcul\/","og_site_name":"PRESTANCIEL B\u00c9NIN","article_published_time":"2024-05-29T17:46:12+00:00","article_modified_time":"2024-05-30T00:12:45+00:00","og_image":[{"width":1720,"height":900,"url":"https:\/\/expertise-comptable.bj\/wp-content\/uploads\/2024\/02\/WhatsApp-Image-2023-07-29-at-18.59.14.webp","type":"image\/webp"}],"author":"ServicePrestanciel","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"ServicePrestanciel","Dur\u00e9e de lecture estim\u00e9e":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/expertise-comptable.bj\/index.php\/2024\/05\/29\/valeur-ajoutee-definition-et-calcul\/#article","isPartOf":{"@id":"https:\/\/expertise-comptable.bj\/index.php\/2024\/05\/29\/valeur-ajoutee-definition-et-calcul\/"},"author":{"name":"ServicePrestanciel","@id":"https:\/\/expertise-comptable.bj\/#\/schema\/person\/5da40c117e891a99c0990c4c7710ce22"},"headline":"Valeur Ajout\u00e9e : d\u00e9finition et calcul","datePublished":"2024-05-29T17:46:12+00:00","dateModified":"2024-05-30T00:12:45+00:00","mainEntityOfPage":{"@id":"https:\/\/expertise-comptable.bj\/index.php\/2024\/05\/29\/valeur-ajoutee-definition-et-calcul\/"},"wordCount":880,"commentCount":0,"publisher":{"@id":"https:\/\/expertise-comptable.bj\/#organization"},"image":{"@id":"https:\/\/expertise-comptable.bj\/index.php\/2024\/05\/29\/valeur-ajoutee-definition-et-calcul\/#primaryimage"},"thumbnailUrl":"https:\/\/expertise-comptable.bj\/wp-content\/uploads\/2024\/02\/WhatsApp-Image-2023-07-29-at-18.59.14.webp","articleSection":["Comptabilit\u00e9"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/expertise-comptable.bj\/index.php\/2024\/05\/29\/valeur-ajoutee-definition-et-calcul\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/expertise-comptable.bj\/index.php\/2024\/05\/29\/valeur-ajoutee-definition-et-calcul\/","url":"https:\/\/expertise-comptable.bj\/index.php\/2024\/05\/29\/valeur-ajoutee-definition-et-calcul\/","name":"Valeur Ajout\u00e9e : d\u00e9finition et calcul - PRESTANCIEL B\u00c9NIN","isPartOf":{"@id":"https:\/\/expertise-comptable.bj\/#website"},"primaryImageOfPage":{"@id":"https:\/\/expertise-comptable.bj\/index.php\/2024\/05\/29\/valeur-ajoutee-definition-et-calcul\/#primaryimage"},"image":{"@id":"https:\/\/expertise-comptable.bj\/index.php\/2024\/05\/29\/valeur-ajoutee-definition-et-calcul\/#primaryimage"},"thumbnailUrl":"https:\/\/expertise-comptable.bj\/wp-content\/uploads\/2024\/02\/WhatsApp-Image-2023-07-29-at-18.59.14.webp","datePublished":"2024-05-29T17:46:12+00:00","dateModified":"2024-05-30T00:12:45+00:00","description":"La valeur ajout\u00e9e (VA) est la valeur de la production d'une entreprise, elle repr\u00e9sente la cr\u00e9ation de richesse de l\u2019entreprise.","breadcrumb":{"@id":"https:\/\/expertise-comptable.bj\/index.php\/2024\/05\/29\/valeur-ajoutee-definition-et-calcul\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/expertise-comptable.bj\/index.php\/2024\/05\/29\/valeur-ajoutee-definition-et-calcul\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/expertise-comptable.bj\/index.php\/2024\/05\/29\/valeur-ajoutee-definition-et-calcul\/#primaryimage","url":"https:\/\/expertise-comptable.bj\/wp-content\/uploads\/2024\/02\/WhatsApp-Image-2023-07-29-at-18.59.14.webp","contentUrl":"https:\/\/expertise-comptable.bj\/wp-content\/uploads\/2024\/02\/WhatsApp-Image-2023-07-29-at-18.59.14.webp","width":1720,"height":900,"caption":"Entrepreneur Prestanciel B\u00e9nin, Valeur Ajout\u00e9e"},{"@type":"BreadcrumbList","@id":"https:\/\/expertise-comptable.bj\/index.php\/2024\/05\/29\/valeur-ajoutee-definition-et-calcul\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/expertise-comptable.bj\/"},{"@type":"ListItem","position":2,"name":"Valeur Ajout\u00e9e : d\u00e9finition et calcul"}]},{"@type":"WebSite","@id":"https:\/\/expertise-comptable.bj\/#website","url":"https:\/\/expertise-comptable.bj\/","name":"PRESTANCIEL B\u00c9NIN","description":"L&#039;expert-comptable proche de vous","publisher":{"@id":"https:\/\/expertise-comptable.bj\/#organization"},"alternateName":"PRESTANCIEL","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/expertise-comptable.bj\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/expertise-comptable.bj\/#organization","name":"PRESTANCIEL B\u00c9NIN","alternateName":"PRESTANCIEL","url":"https:\/\/expertise-comptable.bj\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/expertise-comptable.bj\/#\/schema\/logo\/image\/","url":"https:\/\/expertise-comptable.bj\/wp-content\/uploads\/2023\/07\/cropped-cropped-cropped-cropped-customcolor_icon_transparent_background-1-1.png","contentUrl":"https:\/\/expertise-comptable.bj\/wp-content\/uploads\/2023\/07\/cropped-cropped-cropped-cropped-customcolor_icon_transparent_background-1-1.png","width":510,"height":510,"caption":"PRESTANCIEL B\u00c9NIN"},"image":{"@id":"https:\/\/expertise-comptable.bj\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/expertise-comptable.bj\/#\/schema\/person\/5da40c117e891a99c0990c4c7710ce22","name":"ServicePrestanciel","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/expertise-comptable.bj\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/2933b36dee3bdeebfcecd7d85d16df0e2e07f4469acb5efada1e694cae10f193?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/2933b36dee3bdeebfcecd7d85d16df0e2e07f4469acb5efada1e694cae10f193?s=96&d=mm&r=g","caption":"ServicePrestanciel"},"url":"https:\/\/expertise-comptable.bj\/index.php\/author\/serviceprestanciel\/"}]}},"_links":{"self":[{"href":"https:\/\/expertise-comptable.bj\/index.php\/wp-json\/wp\/v2\/posts\/52988","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/expertise-comptable.bj\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/expertise-comptable.bj\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/expertise-comptable.bj\/index.php\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/expertise-comptable.bj\/index.php\/wp-json\/wp\/v2\/comments?post=52988"}],"version-history":[{"count":83,"href":"https:\/\/expertise-comptable.bj\/index.php\/wp-json\/wp\/v2\/posts\/52988\/revisions"}],"predecessor-version":[{"id":53088,"href":"https:\/\/expertise-comptable.bj\/index.php\/wp-json\/wp\/v2\/posts\/52988\/revisions\/53088"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/expertise-comptable.bj\/index.php\/wp-json\/wp\/v2\/media\/52480"}],"wp:attachment":[{"href":"https:\/\/expertise-comptable.bj\/index.php\/wp-json\/wp\/v2\/media?parent=52988"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/expertise-comptable.bj\/index.php\/wp-json\/wp\/v2\/categories?post=52988"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/expertise-comptable.bj\/index.php\/wp-json\/wp\/v2\/tags?post=52988"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}