French term
France
résultat analytique
This appears to be Gross Margin?
| 3 +1 | profit according to management accounts |
Conor McAuley
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| 4 | profit analysis |
Francois Boye
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| 3 | marginal costing profit or loss |
Adrian MM.
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Proposed translations
France
Excellence, Expertise & Experience
Native in: English (Variants: Scottish, Irish, British, Wales / Welsh, UK)
Works in: French to English, English
profit according to management accounts
| Hi Connor. Yes. I guess Management Accounts net Profit (which should agree with the Financial Accounts). Many thanks C |
| agree |
Steve Robbie
: ... in order to move this answer up the list
1 hr
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Thanks Steve!
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| neutral |
Francois Boye
: This is based on Robbie's false interpretation of 'résultat analytique'
3 hrs
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It is mainly based on previous experience and on research conducted by me.
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Austria
Retd.T&I, Barrister & Austro-Advokat
Native in: English (Variants: British, Scottish) 
Works in: Spanish to English, English to Spanish, French to English, and 5 more.
marginal costing profit or loss
Résultats analytiques > Analysis of costing profits and losses, entry 98, Chart of Accounts from the Plan Comptable Général, C.T. Percival, ACA
The disagreement between the costing and financial profit is caused by the following: Items Shown Only in Financial Accounts: Items Shown Only in Cost Accounts: Over or Under-absorption of Overheads: Different Bases of Stock Valuation: Different Methods
Marginal costing The marginal cost of an item is its variable cost.
http://www.proz.com/kudoz/french-to-english/accounting/5985169-imputation-analytique.html
http://www.comptabilisation.fr/pcg-plan-comptable-general.php
| Hi Adrian. Thank you. Very kind. I am stupefied that the Plan Comptable Général includes this section 980-989"selon les besoins de l'entreprise". It's almost anarchical ! A sort of Friday afternoon, feet on the desk approach! |
| neutral |
mchd
: il ne s'agit pas d'un poste du plan comptable général. Cf. discussion
36 mins
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United States
An economic geek with social skills
Native in: French 
Works in: English to French, French to English, Spanish to English, and 1 more.
profit analysis
n managerial economics, profit analysis is a form of cost accounting used for elementary instruction and short run decisions. A profit analysis widens the use of info provided by breakeven analysis. An important part of profit analysis is the point where total revenues and total costs are equal. At this breakeven point, the company does not experience any income or any loss.
Source: https://www.readyratios.com/reference/profitability/profit_a...
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Note added at 1 day 6 hrs (2021-10-04 14:26:47 GMT)
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The key components involved in profit analysis include:
Selling price per unit
Level or volume of activity
Total fixed costs
Per unit variable cost
Sales mix
| I 'm not sure that this reference is very useful François. But thank you so much. |
Discussion
It is the breakdown of profit that allows management to change its decisions and control its organization.
In the attachment I sent you, it is said that:
The key components involved in profit analysis include:
Selling price per unit
Level or volume of activity
Total fixed costs
Per unit variable cost
Sales mix
The text says "résultat", not "résultat comptable", so to translate "résultat comptable" is over-interpreting, needlessly -- the "type" of profit it is will (should) be obvious from the context in the source text.
you have missed completely the meaning of the following:
'le résultat analytique global de l’entreprise (qui est égal au résultat comptable) peut se décomposer en plusieurs résultats analytiques. Ceux-ci permettent d’étudier la performance de plusieurs unités, biens ou services de l’entreprise'
des termes anglais
To me, the gist of what the Valoxy website says is that the Résultat Analytique is the profit figure used in the management accounts. The starting point is the profit as shown in the financial statements (it doesn't specify which figure), but for management purposes you can break that figure down, e.g. on a product-by-product basis, using e.g. the full costing method. But there are no hard and fast rules about what you do or how you do it.
So "RA" simply means profit as reported in the management accounts. There is no more precise meaning than that.
You may be able to come up with a more precise translation in a given context.
So this has to be read carefully. It's not too well written.They don't actually mean gross margin, but after allocation of overheads.And of course it would be a complete waste of time if there was just ONE end product, that would be no analysis at all!!
Le résultat analytique - Valoxyhttps://valoxy.org › ... › Bilan et Compte de Résultat
Quelle est la différence entre la comptabilité générale et la comptabilité analytique ?
La comptabilité générale répond à une obligation légale des entreprises, elle se base sur le Plan Comptable Général pour l’enregistrement des flux. À l’inverse, la tenue d’une comptabilité analytique repose sur la seule décision de la société. Elle nécessite le recours à un plan comptable spécifique.
I don't think the term has any more precise meaning in the profession - it just means the in-house profit metric.
https://www.compta-facile.com/comptabilite-analytique-defini...
If that's not what it is, please tell us where this item appears in the P&L account, i.e. what items come before it and what come after it. Otherwise all we can do is guess.