Crédit photo : Éric Labonté, MAPAQ
Viande d’agneau
Rien ne vaut un exemple pour mieux comprendre l’expertise des viandes jusqu’au calcul du prix de revient! Voici un outil Excel illustrant la démarche. Ce dernier permet de calculer le prix coûtant à l'achat de chaque coupe à partir du coût initial d'une ou de plusieurs pièces de viande. Dans ce cas, on suppose qu’une entreprise de transformation aurait acquis 20,7 kg de carcasse d’agneau[1] pour un montant de 220 $ (tableau 1). Le prix coûtant à l'achat de chaque coupe est calculé selon le volume des ventes et le prix cible réaliste de chaque coupe (dans ce cas-ci dans une situation hypothétique de vente au détail). Dans cet exemple, les prix cibles peuvent être déterminés à partir d’un historique des prix de vente passés et ajustés au contexte du marché. Ensuite, chaque coupe comme le rôti désossé et les côtelettes a été identifiée et pesée. Ces données ont été inscrites dans leurs colonnes respectives de l’outil Excel. Le temps de travail requis pour la découpe aurait pu être ajouté dans la colonne destinée à cette fin, mais il a été omis pour simplifier l’exemple. L’outil Excel a permis de conclure dans ce cas, que la marge bénéficiaire dégagée par la vente des coupes issues d’une carcasse d’agneau de 20,7 kg par rapport au prix coûtant de la carcasse, s’élève à 338,91 $ soit un taux de marge bénéficiaire selon le prix de vente de 60,64 %. Le prix de vente moyen des coupes de viande atteint 34,23 $ le kilo tandis que le prix coûtant moyen se situe à 13,47 $ le kilo (tableau 2).
Par ailleurs, l'utilisation de cet outil de calcul permet d'analyser différents scénarios, dans lesquels il est possible de faire varier les données impliquant le coût d'achat de la carcasse, le prix de vente et le poids des pièces de viande, et ce, dans le but d'estimer les nouveaux prix coûtants et la marge bénéficiaire selon les prix de vente associés aux coupes de viande. Il est applicable à toutes les viandes que l’on veut découper sans égard à l’espèce animale. La même démarche mathématique peut donc être accomplie pour la volaille, le porc, bœuf, lapin, le gibier ou toute autre viande à découper.
Tableau 1. FICHE DE CALCUL DU PRIX COÛTANT DE COUPES DE VIANDE D’AGNEAU À L'ACHAT ET DE LEUR MARGE BÉNÉFICIAIRE EN FONCTION DE LEUR PRIX DE VENTE.![](data:image/png;base64,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)
Source : Mario Roy, agr., M.Sc. , MAPAQ, Direction régionale de la Mauricie
Tableau 2. PRIX DE VENTE MOYEN, PRIX COÛTANT MOYEN ET MARGE Bénéficiaire selon le prix de vente DE coupeS de viande D’AGNEAU.
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)
Source : Mario Roy, agr., M.Sc. , MAPAQ, Direction régionale de la Mauricie
Rien ne vaut un exemple pour mieux comprendre l’expertise des viandes jusqu’au calcul du prix de revient! Voici un outil Excel illustrant la démarche. Ce dernier permet de calculer le prix coûtant à l'achat de chaque coupe à partir du coût initial d'une ou de plusieurs pièces de viande. Dans ce cas, on suppose qu’une entreprise de transformation aurait acquis 20,7 kg de carcasse d’agneau[1] pour un montant de 220 $ (tableau 1). Le prix coûtant à l'achat de chaque coupe est calculé selon le volume des ventes et le prix cible réaliste de chaque coupe (dans ce cas-ci dans une situation hypothétique de vente au détail). Dans cet exemple, les prix cibles peuvent être déterminés à partir d’un historique des prix de vente passés et ajustés au contexte du marché. Ensuite, chaque coupe comme le rôti désossé et les côtelettes a été identifiée et pesée. Ces données ont été inscrites dans leurs colonnes respectives de l’outil Excel. Le temps de travail requis pour la découpe aurait pu être ajouté dans la colonne destinée à cette fin, mais il a été omis pour simplifier l’exemple. L’outil Excel a permis de conclure dans ce cas, que la marge bénéficiaire dégagée par la vente des coupes issues d’une carcasse d’agneau de 20,7 kg par rapport au prix coûtant de la carcasse, s’élève à 338,91 $ soit un taux de marge bénéficiaire selon le prix de vente de 60,64 %. Le prix de vente moyen des coupes de viande atteint 34,23 $ le kilo tandis que le prix coûtant moyen se situe à 13,47 $ le kilo (tableau 2).
Par ailleurs, l'utilisation de cet outil de calcul permet d'analyser différents scénarios, dans lesquels il est possible de faire varier les données impliquant le coût d'achat de la carcasse, le prix de vente et le poids des pièces de viande, et ce, dans le but d'estimer les nouveaux prix coûtants et la marge bénéficiaire selon les prix de vente associés aux coupes de viande. Il est applicable à toutes les viandes que l’on veut découper sans égard à l’espèce animale. La même démarche mathématique peut donc être accomplie pour la volaille, le porc, bœuf, lapin, le gibier ou toute autre viande à découper.
Tableau 1. FICHE DE CALCUL DU PRIX COÛTANT DE COUPES DE VIANDE D’AGNEAU À L'ACHAT ET DE LEUR MARGE BÉNÉFICIAIRE EN FONCTION DE LEUR PRIX DE VENTE.
Source : Mario Roy, agr., M.Sc. , MAPAQ, Direction régionale de la Mauricie
Tableau 2. PRIX DE VENTE MOYEN, PRIX COÛTANT MOYEN ET MARGE Bénéficiaire selon le prix de vente DE coupeS de viande D’AGNEAU.
Source : Mario Roy, agr., M.Sc. , MAPAQ, Direction régionale de la Mauricie
[1] Le rendement de la carcasse présenté dans l’outil Excel a été adapté d’un tableau tiré de la page 30 du document suivant : Fédération des producteurs d’agneaux et moutons du Québec. La rentabilité en transformation d’agneaux lourds : une équation à multiples variables. (2001)
La petite entreprise qui transforme des pièces ou des carcasses de viande se les procure d’un fournisseur ou de son propre élevage. Elle peut vendre ses coupes telles quelles ou encore, elle peut utiliser des parties moins nobles pour en faire, par exemple, un hachis entrant dans la préparation d’une recette de saucisses. Mais combien ces coupes de viande lui coûtent-elles? Si l’entreprise qui découpe des carcasses de viande diminue le prix de son jarret d’agneau, de combien devrait-elle augmenter le prix de son rôti d’agneau pour préserver sa marge bénéficiaire? Comment peut-elle démêler ses coûts quand elle n’a que pour seuls renseignements, le coût d’achat des pièces de viande à couper, la quantité achetée, le poids des coupes qu’elle produit et des cibles de prix de vente pour chacune de ces coupes? Pour mieux comprendre la rentabilité de la vente de ses coupes, cette entreprise peut recourir à l’expertise des viandes, une méthode de calcul utilisée en boucherie pour établir le prix de revient et la marge bénéficiaire moyenne issue de la vente de coupes prélevées de pièces ou de carcasses de viande.
Pour la vente aux clients, la découpe se fait dans un établissement C1 à un prix fixe peut importe la découpe
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