Je lis souvent des récits d’auto entrepreneures, qui font porter à leurs clients la responsabilité de la faillite de leur activité. Même si cela est en partie vrai, elles ont tout de même une part de responsabilité et plus important encore des moyens de se prémunir.
Bien évaluer son budget de démarrage
Quand vous avez recourt au « love money » (l’argent reçu de vos proches) pour lancer une activité, comment évaluez-vous vos besoins en financement ? Dans ces cas peu de prêteurs exigent un plan de financement ou un business plan. Alors, quand vous devez chiffrer votre besoin financier que prenez-vous en compte ? Le stock en général est le centre de l’attention et c’est un bon début. Mais pensez-vous au fond de roulement ? Beaucoup de TPE font faillite à cause de la combinaison de deux problèmes un mauvais recouvrement et la non (ou mauvaise) évaluation du besoin en fonds de roulement (BFR). Nous aborderons ces deux sujets séparément pour mieux les couvrir en commençant ici par le second.
Le fond de roulement couvre vos besoins de fonctionnement en attendant d’être payé
Le besoin en fonds de roulement représente la somme dont vous aurez besoin pour fonctionner normalement entre le moment ou vous achetez la matière première et celui où vous êtes payé. Selon la nature de votre activité il sera plus ou moins élevé. Avoir assez de trésorerie pour le couvrir est vital. Pour les entrepreneurs qui soumissionnent à des marchés publics, ces délais sont particulièrement long et demandent donc des disponibilités importantes.
Pour celles qui aiment les maths, l’une des formules pour le calculer est la suivante :
BFR = STOCKS MOYEN HT + CREANCES CLIENTS EN-COURS MOYEN TTC – CREDITS FOURNISSEURS EN- COURS MOYEN TTC
De manière pratique et simplifiée un exemple de calcul de BFR
Vous vendez des pagnes qui coutent 15 000 FCFA en moyenne et que vous souhaitez en vendre 10 chaque mois. Vous accordez un délai de deux mois à vos clientes pour vous payer. Supposons que vous importiez vos pagnes et qu’ils mettent 15 jours pour être livrés. Vous devez donc prévoir un stock de deux mois minimum voir trois. Votre loyer est de 25 000 et vous rémunérez votre vendeuse 50 000 fcfa par mois. Vos fournisseurs ne vous accordent pas de facilités de paiements. Votre fonds de roulement couvrira donc :
Trois mois de stock = 15 000x10x3 = 450 000
3 mois de loyer = 25 000×3 = 45 000
Et 3 mois de salaire = 50 000×3 = 150 000
Donc pour un chiffre d’affaire mensuel de 150 000 il vous faut ici un fond de roulement de : 645 000 FCFA minimum, soit 4.3 mois de chiffre d’affaire mensuel à l’avance. Il y aura probablement des retards ou des défauts de paiements. Mais vous avez déjà assez d’éléments pour comprendre la notion.
Pour résumer : mesdames, avant de vous lancer dans une activité, rencontrez des gens qui y exercent déjà pour comprendre les cycles. Vous en aurez besoin pour aligner votre trésorerie et évaluer votre besoin en fonds de roulement. Si vous n’avez pas assez de trésorerie ne vous lancez pas. Vous ferez faillite avant de pouvoir recouvrer votre argent.
Flora15/01/2020 at 11:51
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Très bon article. Je recommande !
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Des notions complexes de la finance d’entreprise expliquées de manière simple (pour tout débutant je dirais). C’est très intéressant. Ce serait davantage intéressant d’aller plus loin. Notamment sur les flux de trésorerie que va générer notre activité sur 3 à 4 ans par exemple.
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Merci. On y pensera pour un prochain article.
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