{"id":343,"date":"2017-06-20T00:00:00","date_gmt":"2017-06-20T00:00:00","guid":{"rendered":"https:\/\/www.lesclesdelabanque.com\/entreprise\/2017\/06\/20\/lexcedent-brut-dexploitation\/"},"modified":"2025-07-18T09:55:10","modified_gmt":"2025-07-18T07:55:10","slug":"lexcedent-brut-dexploitation","status":"publish","type":"post","link":"https:\/\/www.lesclesdelabanque.com\/entreprise\/lexcedent-brut-dexploitation\/","title":{"rendered":"L'exc\u00e9dent brut d'exploitation"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>L'exc\u00e9dent brut d'exploitation (EBE), aussi appel\u00e9 b\u00e9n\u00e9fice brut d'exploitation se d\u00e9termine en d\u00e9duisant les frais de personnel, les charges sociales, les imp\u00f4ts et taxes de la Valeur Ajout\u00e9e. Ce ratio permet de vous donner une id\u00e9e de la rentabilit\u00e9 de l'exploitation courante de votre entreprise, sans tenir compte des incidences financi\u00e8res ou amortissements.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Comment le calculer ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">On peut calculer l'exc\u00e9dent brut d'exploitation \u00e0 partir de la valeur ajout\u00e9e (VA). EBE = VA - (imp\u00f4ts, taxes et versements assimil\u00e9s - charges de personnel + subvention d'exploitation).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">A quoi sert l'EBE ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>L'EBE vous permet de mesurer la performance industrielle et commerciale de votre entreprise. Elle vous indique en effet quel est le montant des ressources que votre entreprise produit par son exploitation sans prise en compte du mode de financement de celle-ci, des modalit\u00e9s d'amortissement, des produits et des charges hors exploitation et exceptionnels, de l'imp\u00f4t\u2026<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il peut servir pour le calcul de certains ratios.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Exemples :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>L'exc\u00e9dent brut d'exploitation rapport\u00e9 au chiffre d'affaires indique la rentabilit\u00e9 de votre entreprise et la ma\u00eetrise de vos co\u00fbts.<\/li><li>Les frais financiers rapport\u00e9 \u00e0 l'EBE mesure la charge de l'endettement pour votre entreprise (Un niveau sup\u00e9rieur \u00e0 33% \u00e9tant jug\u00e9 comme \u00e9lev\u00e9).<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#d6d8da\"><strong>A noter :<\/strong> Votre EBE doit \u00eatre positif. Si le r\u00e9sultat de ce calcul d'exc\u00e9dent brut d'exploitation est n\u00e9gatif (la valeur ajout\u00e9e est inf\u00e9rieure aux frais de personnel, charges sociales et imp\u00f4ts), dans ce cas on parle d'insuffisance brute d'exploitation. Cela indique que votre activit\u00e9 n'est pas rentable !<\/p>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"titleWithShadowText\">\n    <div class=\"titleWithShadowText__inner\">\n                <div class=\"titleWithShadowText__wrapper\">\n            <svg class=\"titleWithShadowText__wave titleWithShadowText__wave--verticalLeft\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"239.12 0 188.4 666.65\"> <defs><clipPath id=\"a\"><path clip-rule=\"evenodd\" d=\"M500 0v500H0V0h500z\" \/><\/clipPath><\/defs><g clip-path=\"url(#a)\" transform=\"scale(1.3333)\"><path d=\"M319.23 500h0-139.882 0V0h1.468c0 79.482 64.304 108.12 73.914 180.986h0c9.61 72.865 2.476 64.708 11.96 136.62h0c9.485 71.911 31.518 80.281 44.568 116.901h0c8.7 24.413 11.357 46.244 7.972 65.493z\" fill-rule=\"evenodd\" \/><\/g><\/svg><svg class=\"titleWithShadowText__wave titleWithShadowText__wave--verticalRight\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" 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op\u00e9rations financi\u00e8res r\u00e9alis\u00e9es. Il permet de mesurer l&#039;influence de votre politique financi\u00e8re sur votre (...)<\/p>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><div class=\"carousel__item\"><article class=\"card card--noBg\" data-block=\"carousel\">\n    <header class=\"card__head\">\n        <div class=\"postActions\"\n     data-wp-interactive=\"cdb\/post-actions\"\n     data-wp-context=\"{&quot;id&quot;:353,&quot;url&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/entreprise\/le-resultat-exceptionnel\/&quot;,&quot;title&quot;:&quot;Le r\u00e9sultat exceptionnel&quot;,&quot;thumbnail&quot;:&quot;&quot;,&quot;likes&quot;:0}\"\n     data-wp-init=\"callbacks.init\">\n    <button class=\"postActions__button\" aria-expanded=\"false\" title=\"Voir les actions\" data-wp-on--click=\"actions.toggleMenu\">\n        <svg class=\"postActions__iconMenu\" role=\"presentation\" width=\"26\" height=\"26\">\n            <use href=\"#containsMore\" \/>\n        <\/svg>\n        <span class=\"a11y-hidden\">Voir les actions<\/span>\n    <\/button>\n    <div class=\"postActions__actionsMenu\"\n         data-id=\"353\"\n         data-url=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/le-resultat-exceptionnel\/\"\n         data-title=\"Le r\u00e9sultat exceptionnel\">\n        <ul class=\"postActions__list\">\n                        <li>\n                                <button role=\"checkbox\" aria-checked=\"false\"\n                        title=\"Aimer cet article\"\n                        class=\"postActions__action postActions__action--like\"\n                        data-wp-on--click=\"actions.like\">\n                    <span class=\"a11y-hidden\">Aimer cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--inactive\">\n                        <use href=\"#like\" \/>\n                    <\/svg>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--active\">\n                        <use href=\"#like--full\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                                    <li>\n                <button role=\"checkbox\" aria-checked=\"false\"\n                        title=\"Enregistrer cet article\"\n                        class=\"postActions__action postActions__action--bookmark\"\n                        data-wp-on--click=\"actions.bookmark\">\n                    <span class=\"a11y-hidden\">Enregistrer cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--inactive\" width=\"12\">\n                        <use href=\"#bookmark\" \/>\n                    <\/svg>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--active\" width=\"12\">\n                        <use href=\"#bookmark--full\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                                    <li>\n                <button type=\"button\"\n                        title=\"Partager cet article\"\n                        class=\"postActions__action sharePost\"\n                        aria-haspopup=\"dialog\"\n                        data-wp-on--click=\"actions.share\">\n                    <span class=\"a11y-hidden\">Partager cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon\" width=\"12\">\n                        <use href=\"#share\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                    <\/ul>\n    <\/div>\n<\/div>\n                        <p class=\"card__time\">&lt; 1 Min<\/p>\n            <\/header>\n    <a class=\"card__link\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/le-resultat-exceptionnel\/\">\n                <div class=\"card__content\">\n            <div class=\"card__metas\">\n                <div class=\"card__submetas\">\n                                        <p class=\"card__category\">Les soldes interm\u00e9diaires de gestion<\/p>\n                                    <\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">Le r\u00e9sultat exceptionnel<\/span>\n                <\/h3>\n                                <p class=\"card__article\">Le r\u00e9sultat exceptionnel est le r\u00e9sultat des op\u00e9rations qui se sont d\u00e9roul\u00e9es pendant le cycle d&#039;exploitation mais qui ne sont pas li\u00e9es \u00e0 l&#039;activit\u00e9 normale ou r\u00e9currente (...)<\/p>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><\/div><div class=\"navigation\"><button type=\"button\" class=\"navigation__btn navigation__btn--previous\" data-wp-on--click=\"actions.previous\" data-wp-bind--hidden=\"context.hidden\" data-wp-bind--disabled=\"context.prevDisabled\"><span class=\"a11y-hidden\">Voir plus sur la gauche<\/span><svg class=\"navigation__arrow navigation__arrow--previous\" role=\"presentation\"><use href=\"#arrow\" xlink:href=\"#arrow\" \/><\/svg><\/button><button type=\"button\" class=\"navigation__btn navigation__btn--next\" data-wp-on--click=\"actions.next\" data-wp-bind--hidden=\"context.hidden\" data-wp-bind--disabled=\"context.nextDisabled\"><span class=\"a11y-hidden\">Voir plus sur la droite<\/span><svg class=\"navigation__arrow navigation__arrow--next\" role=\"presentation\"><use href=\"#arrow\" xlink:href=\"#arrow\" \/><\/svg><\/button><\/div><\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>L'exc\u00e9dent brut d'exploitation (EBE), aussi appel\u00e9 b\u00e9n\u00e9fice brut d'exploitation se d\u00e9termine en d\u00e9duisant les frais de personnel, les charges sociales, les imp\u00f4ts et taxes de la Valeur Ajout\u00e9e. Ce ratio permet de vous donner une id\u00e9e de la rentabilit\u00e9 de l'exploitation courante de votre entreprise, sans tenir compte des incidences financi\u00e8res ou amortissements. Comment le [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"likes":0,"views":9321,"viewed_at":"1778490217","newsletter":"0","_yoast_wpseo_primary_category":137,"footnotes":""},"categories":[79,136,130,137],"tags":[],"class_list":["post-343","post","type-post","status-publish","format-standard","hentry","category-comptabilite-fiscalite","category-lanalyse-comptable","category-la-comptabilite","category-les-soldes-intermediaires-de-gestion"],"yoast_head":"<title>L&#039;exc\u00e9dent brut d&#039;exploitation - Les soldes interm\u00e9diaires de gestion - Les cl\u00e9s de la banque - Entreprise<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/lexcedent-brut-dexploitation\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L&#039;exc\u00e9dent brut d&#039;exploitation - Les soldes interm\u00e9diaires de gestion - Les cl\u00e9s de la banque - Entreprise\" \/>\n<meta property=\"og:description\" content=\"L&#039;exc\u00e9dent brut d&#039;exploitation (EBE), aussi appel\u00e9 b\u00e9n\u00e9fice brut d&#039;exploitation se d\u00e9termine en d\u00e9duisant les frais de personnel, les charges sociales, les imp\u00f4ts et taxes de la Valeur Ajout\u00e9e. Ce ratio permet de vous donner une id\u00e9e de la rentabilit\u00e9 de l&#039;exploitation courante de votre entreprise, sans tenir compte des incidences financi\u00e8res ou amortissements. 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