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["Ceci est une calculatrice d'aide aux décisions d'affaire à la ferme qui comporte 3 feuilles de travail. Certains champs doivent être remplis par l'utilisateur. Elle peut avoir 24 colonnes de largeur et 55 rangées."]
["Menu - Calculatrice des coûts des machines agricoles"]
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["La calculatrice des coûts des machines agricoles comprend une calculatrice des coûts, des tableaux des coûts,"]
[" et une fiche technique sur le calcul des coûts des machines agricoles."]
[]
["par John Molenhuis"]
["chargé de programme, analyse des activités commerciales et des coûts de production"]
["MAAAO, Brighton"]
["Courriel: john.molenhuis@ontario.ca"]
[]
["Révisé le june 2025"]
["fin de la feuille de calcul"]

{"sheet":"Calculatrice","index":1,"n_rows":97,"n_cols":44,"rows_kept":97,"cut":false,"hidden":false,"merged":[]}
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[null,"Calculateur des tarifs des travaux agricoles à forfait "]
[null,"Les nombres et le texte en bleu dans les cellules dont l’arrière-plan est jaune peuvent être modifiés pour chaque producteur."]
[null,"PARAMÈTRES GÉNÉRAUX"]
[null,"Taux d'intérêt***",0.05,"Coût du carburant/litre",1.35]
[null,"Tarif assurance et remisage (% du prix d'achat)",0.01,"Consommation de carburant - litres/CV-h du moteur",0.192,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tracteurs 2RM","2WD tractors",null,null,"2WD tractors"]
[null,null,null,"Rémunération de conducteur (entrepreneur ou salarié)",27,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tracteurs avec assistance roues avant","FWA tractors",null,null,"FWA tractors"]
[null,null,null,"Allocation de travail pour le déplacement des machines et temps morts",0.15,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tracteurs 4RM","4WD tractors",null,null,"4WD tractors"]
[null,"UNITÉ MOTRICE (TRACTEUR OU MACHINE AUTOMOTRICE)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tracteurs à chenilles","Self Propelled combines",null,null,"Self Propelled combines"]
[null,"Puissance nominale du moteur en CV",375,"Moissonneuses-batteuses automotrices",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Moissonneuses-batteuses automotrices","Self propelled high clearance sprayer",null,null,"Self propelled high clearance sprayer"]
[null,"Vie utile (années)",{"$f":"IF(D10<>\"\",VLOOKUP(D10,DeprRep,3,FALSE),0)","v":12},"Prix d'achat",740000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Andainage automotrices","Self propelled forage harvesters",null,null,"Self propelled forage harvesters"]
[null,"Acres par année",{"$f":"C15*E12","v":2550},"Heures par année",{"$f":"IF(D10<>\"\",VLOOKUP(D10,DeprRep,2,FALSE),0)","v":250},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Récolteuses-hacheuses automotrices","Depreciation"]
[null,null,null,"Consommation moyenne de carburant (L/h)",{"$f":"C10*E6","v":72},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Récolteuses-hacheuses automotrices - Têtes","Trade in value"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Faucheuse-conditionneuse automotrices","Repairs",3.3000000000000003]
[null,"Taux de travail: acres/heure (voir tableau 5)",{"$f":"C16*C17*(C18*100)/825","v":10.199999999999999},"Taux d’amortissement annuel (% du prix d’achat) Tableau 3",{"$f":"IF(D10<>\"\",VLOOKUP(D10,DeprRep,4,FALSE),0)","v":5.6000000000000005},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Transporteur automoteur de petites balles carrées"]
[null,"Vitesse moyenne (miles par heure)",3.3,"Pourcentage à allouer pour les réparations annuelles (% du prix d’achat) Tableau 3",{"$f":"IF(D10<>\"\",VLOOKUP(D10,DeprRep,5,FALSE),0)","v":2.63},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Pulvérisateurs enjambeurs automoteurs"]
[null,"Largeur du matériel (pieds)",30]
[null,"Efficacité du champ (%)",0.85,"Valeur de reprise**",{"$f":"IF(E15=0,0,E11-(E11*E15/100*C11))","v":242719.99999999988}]
[]
[null,"Coûts fixes annuels",null,null,"Totaux annuel $","$/heure","$/acre",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Charrue à 4 socs 18 pouces","Têtes à rigide"]
[null,"Recouvrement des investissements*",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Charrue à 6 socs 18 pouces","Têtes à ramasseur"]
[null,"prix d’achat – valeur de reprise",null,{"$f":"E11-E18","v":497280.00000000012},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Charrue à 8 socs 18 pouces","Têtes à flexible"]
[null,"facteur lié au recouvrement des investissements Tableau 4","x",{"$f":"IFERROR((C5*(1+C5)^C11)/((1+C5)^C11-1),0)","v":0.11282541002081541},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Cultivateur de 24 pieds","Têtes à tapis"]
[null,null,null,{"$f":"D22*D23","v":56105.8198951511},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Cultivateur de 31 pieds","Têtes à maïs"]
[null,"valeur de reprise x taux d’intérêt**","+",{"$f":"E18*C5","v":12135.999999999995},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Cultivateur de 44 pieds","Andainage automotrices"]
[null,"Recouvrement des investissements*",null,null,{"$f":"D24+D25","v":68241.8198951511},{"$f":"IFERROR(E26/$E$12,0)","v":272.96727958060438},{"$f":"IFERROR(F26/$C$15,0)","v":26.76149799809847},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Charrue chisel de 16 pieds","Remorques à grain"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Charrue chisel de 21 pieds","Tarières - (puissance)"]
[null,"Assurance et remisage",null,{"$f":"\"purchase price x \"&$C$6*100&\" %\"","v":"purchase price x 1 %"},{"$f":"E11*C6","v":7400},{"$f":"IFERROR(E28/$E$12,0)","v":29.6},{"$f":"IFERROR(F28/$C$15,0)","v":2.9019607843137258},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Pulvériseur tandem de 24 pieds","Tarières - (prise de force)"]
[null,"Coûts fixes totaux",null,null,{"$f":"SUM(E26:E28)","v":75641.8198951511},302.56727958060441,29.663458782412199,"(A)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Pulvériseur tandem de 30 pieds","Aspirateur à grains"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Pulvériseur déporté de 10 pieds","Faucheuse-conditionneuse (faucille) traîné"]
[null,"Coûts d’utilisation annuels",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Pulvériseur déporté de 16 pieds","Faucheuse-conditionneuse (disque) traîné"]
[null,"Carburant et lubrifiants (Tableau 5)",null,"(litres/hour x hours/year x fuel cost/litre)",{"$f":"E13*E12*E5","v":24300},{"$f":"IFERROR(E32/$E$12,0)","v":97.2},{"$f":"IFERROR(F32/$C$15,0)","v":9.529411764705884},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Machine de labour vertical de 21 pieds","Râteau à foin (roue)"]
[null,"Réparations",null,"annual repair rate x purchase price",{"$f":"E11*E16/100","v":19462},77.847999999999999,7.6321568627450986,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Machine de labour vertical de 30 pieds","Presses à balles rondes"]
[null,"Coûts d’utilisation totaux",null,null,{"$f":"SUM(E32:E33)","v":43762},175.048,17.161568627450983,"(B)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Machine de labour vertical de 43 pieds","Presses à grosses balles carrées"]
[null,"Totaux",null,null,{"$f":"SUM(E34,E29)","v":119403.8198951511},477.61527958060441,46.825027409863182,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Machine de labour en bandes à 12 rangs","Presses à petites balles carrées"]
[null,"+ MATÉRIEL 1 (INSTRUMENT ARATOIRE, MACHINE MUE PAR",null,"Têtes à maïs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Semoir en ligne à 6 rangs de 30 pouces","Transporteur  de balles rondes - traîné"]
[null," PRISE DE FORCE, AUTRE)",null,"Moissonneuse-batteuse à maïs, 12 becs cueilleurs–30 po",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Semoir en ligne à 12 rangs de 30 pouces","Transporteur  de grosses balles carrées - traîné"]
[null,"Vie utile (années)",{"$f":"IF(D36<>\"\",VLOOKUP(D36,DeprRep,3,FALSE),0)","v":15},"Prix d'achat",170000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Semoir en ligne à 16 rangs de 30 pouces","Foreuse pneumatique (ouvreurs indépendants)"]
[null,"Acres par année",{"$f":"E39*C15","v":1019.9999999999999},"Heures par année",{"$f":"IF(D36<>\"\",VLOOKUP(D36,DeprRep,2,FALSE),0)","v":100},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Semoir-distributeur à 6 rangs de 30 pouces","Foreuse pneumatique (houe)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Semoir-distributeur à 12 rangs de 30 pouces","Foreuse pneumatique (disque)"]
[null,"Valeur de reprise**",{"$f":"IF(E41=\"\",\"\",E38-(E38*E41/100*C38))","v":57799.999999999985},"Taux d’amortissement annuel (% du prix d’achat) Tableau 3",{"$f":"IF(D36<>\"\",VLOOKUP(D36,DeprRep,4,FALSE),0)","v":4.4000000000000004},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Semoir-distributeur à 16 rangs de 30 pouces","Semoir pneumatique"]
[null,null,null,"Pourcentage à allouer pour les réparations annuelles (% du prix d’achat) Tableau 3",{"$f":"IF(D36<>\"\",VLOOKUP(D36,DeprRep,5,FALSE),0)","v":2.94},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Semoir à céréales de 25 pieds","Semoir pour cultures en rangs"]
[null,"Coûts fixes annuels",null,null,"Totaux annuel $","$/heure","$/acre",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Semoir à céréales de 35 pieds","Charrues"]
[null,"Recouvrement des investissements*",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Semoir à roues plombeuses, 12 pieds","Disques"]
[null,"prix d’achat – valeur de reprise",null,{"$f":"E38-C41","v":112200.00000000001},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Semoir à roues plombeuses, 20 pieds","Cultivateurs"]
[null,"facteur lié au recouvrement des investissements Tableau 4","x",{"$f":"IFERROR((C5*(1+C5)^C38)/((1+C5)^C38-1),0)","v":9.6342287609244348E-2},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Semoir (semis direct), 15 pieds","Herses standards"]
[null,null,null,{"$f":"D45*D46","v":10809.604669757216},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Semoir (semis direct), 20 pieds","Herses lourdes"]
[null,"valeur de reprise x taux d’intérêt**","+",{"$f":"(C41*C5)","v":2889.9999999999995},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Pulvérisateur de 90 pieds, tracté","Herses de tasseurs",null,null,null,null,null,null,null,null,null,"per hour","implement1","implement2",null,"power + return+operator"]
[null,"Recouvrement des investissements*",null,null,{"$f":"D47+D48","v":13699.604669757216},{"$f":"IFERROR(E49/$E$39,0)","v":136.99604669757215},{"$f":"IFERROR(F49/($C$15),0)","v":13.430984970350211},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Pulvérisateur de 90 pieds, automoteur","Machines de labour vertical",null,null,null,null,null,null,null,null,null,"trade in",{"$f":"E38-C41","v":112200.00000000001},{"$f":"E60-C63","v":0},{"$f":"SUM(AN49:AO49)","v":112200.00000000001}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Faucheuse-conditionneuse de 9 pieds","Rouleau",null,null,null,null,null,null,null,null,null,"cap recovery rate",{"$f":"D68","v":0}]
[null,"Assurance et remisage",null,{"$f":"\"prix d’achat x \"&$C$6*100&\" %\"","v":"prix d’achat x 1 %"},{"$f":"E38*C6","v":1700},{"$f":"IFERROR(E51/$E$39,0)","v":17},{"$f":"IFERROR(F51/($C$15),0)","v":1.6666666666666667},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Faucheuse-conditionneuse rotative de 13 pieds","Décapeuses",null,null,null,null,null,null,null,null,null,null,{"$f":"AN49*AN50","v":0},{"$f":"AO49*AN50","v":0},{"$f":"SUM(AN51:AO51)","v":0}]
[null,"Coûts fixes totaux",null,null,{"$f":"SUM(E45:E51)","v":15399.604669757216},153.99604669757215,{"$f":"IFERROR(F52/($C$15),0)","v":15.097651637016879},"(C)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Presse à balles carrées","Enfonce-pieux ",null,null,null,null,null,null,null,null,null,"interest",{"$f":"C41*C39","v":58955999.999999978},{"$f":"C63*C61","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Presse à balles rondes de 1000 lb","Mélangeur d'aliments vertical",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AN51:AN52)","v":58955999.999999978},{"$f":"SUM(AO51:AO52)","v":0},{"$f":"SUM(AN53:AO53)","v":58955999.999999978}]
[null,"Coûts d’utilisation annuels",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Presse à balles rondes de 1500 lb","Mélangeur-broyeur et mélangeur d'aliments",null,null,null,null,null,null,null,null,null,"insurance",{"$f":"E38*0.01","v":1700},{"$f":"E60*0.01","v":0},{"$f":"SUM(AN54:AO54)","v":1700}]
[null,"Réparations",null,"pourcentage à allouer pour les réparations annuelles x prix d’achat",{"$f":"(E38*E42/100)","v":4998},{"$f":"IFERROR(E55/$E$39,0)","v":49.98},{"$f":"IFERROR(F55/($C$15),0)","v":4.9000000000000004},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Presse à grosses balles carrées","Broyeur de balles",null,null,null,null,null,null,null,null,null,"repairs",{"$f":"E38*E42/100","v":4998},{"$f":"E60*E64/100","v":0},{"$f":"SUM(AN55:AO55)","v":4998}]
[null,"Coûts d’utilisation totaux",null,null,{"$f":"SUM(E54:E55)","v":4998},49.98,{"$f":"IFERROR(F56/($C$15),0)","v":4.9000000000000004},"(D)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Presse à balles rondes de 1000 lb/enrubanneuse","Épandeurs de fumier",null,null,null,null,null,null,null,null,null,"Total",{"$f":"SUM(AN53,AN54,AN55)","v":58962697.999999978},{"$f":"SUM(AO53,AO54,AO55)","v":0},{"$f":"SUM(AN56:AO56)","v":58962697.999999978},{"$f":"E35+(E35*C81)+E85","v":145076.89287942377},{"$f":"SUM(AP56:AQ56,AN57:AO57)","v":67952179.5928794}]
[null,"Coûts totaux",null,null,{"$f":"SUM(E56,E52)","v":20397.604669757216},{"$f":"SUM(F56,F52)","v":203.97604669757214},19.99765163701688,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Récolteuse-hacheuse à 2 rangs",null,null,null,null,null,null,null,null,null,null,"profit",{"$f":"AN56*C81","v":8844404.6999999955},{"$f":"AO56*C81","v":0}]
[null,"+ MATÉRIEL 2 (INSTRUMENT ARATOIRE, MACHINE MUE PAR ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Récolteuse-hacheuse automotrice à 6 rangs de 15 pieds",null,null,null,null,null,null,null,null,null,null,"per hour",{"$f":"IFERROR(AN56/E39,\"\")","v":589626.97999999975},{"$f":"IFERROR(AO56/E61,\"\")","v":""},null,{"$f":"IFERROR(AQ56/E12,\"\")","v":580.30757151769512},{"$f":"SUM(AN58:AQ58)","v":590207.2875715174}]
[null,"PRISE DE FORCE, AUTRE)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Grosse souffleuse à fourrage"]
[null,"Vie utile (années)",{"$f":"IF(D58<>\"\",VLOOKUP(D58,DeprRep,3,FALSE),0)","v":0},"Prix d'achat",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Moissonneuse-batteuse à maïs, 6 becs cueilleurs–30 po",null,null,null,null,null,null,null,null,null,null,"ST rental","implement1","implement2",null,"power"]
[null,"Acres par année",{"$f":"E61*C15","v":0},"Heures par année",{"$f":"IF(D58<>\"\",VLOOKUP(D58,DeprRep,2,FALSE),0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Moissonneuse-batteuse à maïs, 12 becs cueilleurs–30 po",null,null,null,null,null,null,null,null,null,null,"machine costs",{"$f":"AN56","v":58962697.999999978},{"$f":"AO56","v":0},null,{"$f":"E35-E32","v":95103.8198951511},{"$f":"SUM(AN61:AQ61)","v":59057801.819895126}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Moissonneuse-batteuse à céréales, 25 pieds",null,null,null,null,null,null,null,null,null,null,"profit"]
[null,"Valeur de reprise**",{"$f":"IF(E63=\"\",\"\",E60-(E60*E63/100*C60))","v":0},"Taux d’amortissement annuel (% du prix d’achat) Tableau 3",{"$f":"IF(D58<>\"\",VLOOKUP(D58,DeprRep,4,FALSE),0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Moissonneuse-batteuse à céréales, 35 pieds",null,null,null,null,null,null,null,null,null,null,"total"]
[null,null,null,"Pourcentage à allouer pour les réparations annuelles (% du prix d’achat) Tableau 3",{"$f":"IF(D58<>\"\",VLOOKUP(D58,DeprRep,5,FALSE),0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"per hour"]
[null,"Coûts fixes annuels",null,null,"Totaux annuel $","$/heure","$/acre"]
[null,"Recouvrement des investissements*"]
[null,"prix d’achat – valeur de reprise",null,{"$f":"(E60-C63)","v":0}]
[null,"facteur lié au recouvrement des investissements Tableau 4","x",{"$f":"IFERROR((C5*(1+C5)^C60)/((1+C5)^C60-1),0)","v":0}]
[null,null,null,{"$f":"IFERROR(D67*D68,0)","v":0}]
[null,"valeur de reprise x taux d’intérêt**","+",{"$f":"(C63*C5)","v":0}]
[null,"Recouvrement des investissements*",null,null,{"$f":"D69+D70","v":0},{"$f":"IFERROR(E71/$E$61,0)","v":0},{"$f":"IFERROR(E71/($E$61*$C$15),0)","v":0}]
[]
[null,"Assurance et remisage",null,{"$f":"\"prix d’achat x \"&$C$6*100&\" %\"","v":"prix d’achat x 1 %"},{"$f":"E60*C6","v":0},{"$f":"IFERROR(E73/$E$61,0)","v":0},{"$f":"IFERROR(E73/($E$61*$C$15),0)","v":0}]
[null,"Coûts fixes totaux",null,null,{"$f":"SUM(E67:E73)","v":0},0,{"$f":"IFERROR(E74/($E$61*$C$15),0)","v":0},"(C)"]
[]
[null,"Coûts d’utilisation annuels"]
[null,"Réparations",null,"pourcentage à allouer pour les réparations annuelles x prix d’achat",{"$f":"(E60*E64/100)","v":0},{"$f":"IFERROR(E77/$E$61,0)","v":0},{"$f":"IFERROR(E77/($E$61*$C$15),0)","v":0}]
[null,"Coûts d’utilisation totaux",null,null,{"$f":"SUM(E76:E77)","v":0},0,{"$f":"IFERROR(E78/($E$61*$C$15),0)","v":0},"(D)"]
[null,"Coûts totaux",null,null,{"$f":"SUM(E78,E74)","v":0},0,{"$f":"IFERROR(E79/($E$61*$C$15),0)","v":0}]
[null,"= COÛTS ANNUELS DU MATÉRIEL (A + B + C + D)",null,null,{"$f":"SUM(E79,E35,E57)","v":139801.42456490832},{"$f":"F79+F57+F35","v":681.59132627817655},{"$f":"G79+G57+G35","v":66.822679046880069},"(E)"]
[null,"Rémunération de la gestion, frais d'administration",{"$f":"E8","v":0.15},"Rémunération de conducteur (entrepreneur ou salarié)",{"$f":"E7","v":27}]
[null,null,null,"Allocation de travail pour le déplacement des machines et temps morts",0.15]
[null,null,null,null,"Totaux annuel $","$/heure","$/acre"]
[null," + Marge bénéficiaire (rémunération de la gestion, frais d'administration)",null,null,{"$f":"E80*C81","v":20970.213684736245},{"$f":"E84/E12","v":83.880854738944976},{"$f":"IFERROR(E84/C12,0)","v":8.2236132097004884},"(F)"]
[null," + Rémunération du conducteur (entrepreneur ou salarié)",null,null,{"$f":"E12*E81*(1+E82)","v":7762.4999999999991},{"$f":"E85/E12","v":31.049999999999997},{"$f":"IFERROR(E85/C12,0)","v":3.0441176470588234},"(G)"]
[null,"=    Coûts totaux   (E+F+G)",null,null,{"$f":"E80+E84+E85","v":168534.13824964457},null,null,"(H)"]
[null," = Coûts totaux des machines",null,"$/heure",null,{"$f":"F79+F57+F35+F84+F85","v":796.52218101712151}]
[null,null,null,"$/acre",null,null,{"$f":"IFERROR(G79+G57+G35+G84+G85,0)","v":78.090409903639383}]
[null,"* La méthode de recouvrement des investissements estime les coûts annuels d’amortissement et d’intérêt. Elle regroupe"]
[null,"tous ces coûts en un seul calcul. Pour calculer les coûts de recouvrement des investissements, le facteur lié au"]
[null,"recouvrement des investissements est multiplié par la dépréciation totale et l’on ajoute à ce résultat la valeur de reprise"]
[null,"multipliée par le taux d’intérêt. Le tableau 5 présente les facteurs liés au recouvrement des investissements pour des"]
[null,"combinaisons choisies d’années et de taux d’intérêt."]
[null,"** Valeur de reprise = prix d’achat – (prix d’achat x taux d’amortissement annuel [voir le tableau 3] x nombre d’années depropriété)."]
[null,"*** Intérêt : L’intérêt annuel moyen qu’aurait rapporté le placement de l’argent (le vôtre et/ou celui du prêteur) qui est immobilisé dans la machine."]
[]
[null,"fin de la feuille de calcul"]

{"sheet":"Tableaux","index":2,"n_rows":76,"n_cols":28,"rows_kept":76,"cut":false,"hidden":false,"merged":[]}
[null,"Tableaux 4 et 5  voir la droite"]
[]
[null,"Tableau 3, Heures d’utilisation annuelles, vie utile optimale, amortissement et pourcentage à allouer pour\nles réparations",null,null,null,null,null,"Tableau 4. Facteurs liés au recouvrement des investissements",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TABLEAU 5. Besoins relatifs au rendement, à la puissance motrice et au carburant pour certaines machines agricoles"]
[null,"Machine","Utilisation annuelle (heures)","Vie utile optimale (années)","Taux d’amortissement annuel (% du prix d’achat)","Pourcentage à allouer pour les réparations annuelles (% du prix d’achat)",null,null,"Taux d’intérêt",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Puissance nominale du moteur en CV(1,2)","Acres/heure(2)","Litres/acre","Litres/heure(3)"]
[null,"Tracteurs 2RM",300,20,3.3000000000000003,2.31,null,"Année",0.02,0.03,0.04,0.05,0.06,7.0000000000000007E-2,0.08,0.09,0.1,0.11,0.12,0.13,0.14000000000000001,0.15,null,"Charrue à 4 socs 18 pouces",85,2.8,5.8285714285714292,16.32]
[null,"Tracteurs avec assistance roues avant",450,15,4.4000000000000004,2.73,null,1,1.02,1.03,1.04,1.05,1.06,1.07,1.08,1.0900000000000001,1.1000000000000001,1.1100000000000001,1.1200000000000001,1.1299999999999999,1.1399999999999999,1.1499999999999999,null,"Charrue à 6 socs 18 pouces",160,3,10.24,30.72]
[null,"Tracteurs 4RM",450,15,4.4000000000000004,2.63,null,2,0.51500000000000001,0.52300000000000002,0.53,0.53800000000000003,0.54500000000000004,0.55300000000000005,0.56100000000000005,0.56799999999999995,0.57599999999999996,0.58399999999999996,0.59199999999999997,0.59899999999999998,0.60699999999999998,0.61499999999999999,null,"Charrue à 8 socs 18 pouces",285,5.6,9.7714285714285722,54.72]
[null,"Tracteurs à chenilles",450,15,4.4000000000000004,3.36,null,3,0.34699999999999998,0.35399999999999998,0.36,0.36699999999999999,0.374,0.38100000000000001,0.38800000000000001,0.39500000000000002,0.40200000000000002,0.40899999999999997,0.41599999999999998,0.42399999999999999,0.43099999999999999,0.438,null,"Cultivateur de 24 pieds",160,9,3.4133333333333331,30.72]
[null,"Moissonneuses-batteuses automotrices",250,12,5.6000000000000005,2.63,null,4,0.26300000000000001,0.26900000000000002,0.27500000000000002,0.28199999999999997,0.28899999999999998,0.29499999999999998,0.30199999999999999,0.309,0.315,0.32200000000000001,0.32900000000000001,0.33600000000000002,0.34300000000000003,0.35,null,"Cultivateur de 31 pieds",255,20.6,2.3766990291262133,48.96]
[null,"Têtes à rigide",250,20,3.3000000000000003,2.1,null,5,0.21199999999999999,0.218,0.22500000000000001,0.23100000000000001,0.23699999999999999,0.24399999999999999,0.25,0.25700000000000001,0.26400000000000001,0.27100000000000002,0.27700000000000002,0.28399999999999997,0.29099999999999998,0.29799999999999999,null,"Cultivateur de 44 pieds",305,29.1,2.0123711340206185,58.56]
[null,"Têtes à ramasseur",250,20,3.3000000000000003,1.58,null,6,0.17899999999999999,0.185,0.191,0.19700000000000001,0.20300000000000001,0.21,0.216,0.223,0.23,0.23599999999999999,0.24299999999999999,0.25,0.25700000000000001,0.26400000000000001,null,"Charrue chisel de 16 pieds",175,9,3.7333333333333334,33.6]
[null,"Têtes à flexible",250,15,4.4000000000000004,2.63,null,7,0.155,0.161,0.16700000000000001,0.17299999999999999,0.17899999999999999,0.186,0.192,0.19900000000000001,0.20499999999999999,0.21199999999999999,0.219,0.22600000000000001,0.23300000000000001,0.24,null,"Charrue chisel de 21 pieds",275,12.6,4.1904761904761907,52.800000000000004]
[null,"Têtes à tapis",250,15,4.4000000000000004,2.94,null,8,0.13700000000000001,0.14199999999999999,0.14899999999999999,0.155,0.161,0.16700000000000001,0.17399999999999999,0.18099999999999999,0.187,0.19400000000000001,0.20100000000000001,0.20799999999999999,0.216,0.223,null,"Pulvériseur tandem de 24 pieds",170,15.1,2.16158940397351,32.64]
[null,"Têtes à maïs",100,15,4.4000000000000004,2.94,null,9,0.123,0.128,0.13400000000000001,0.14099999999999999,0.14699999999999999,0.153,0.16,0.16700000000000001,0.17399999999999999,0.18099999999999999,0.188,0.19500000000000001,0.20200000000000001,0.21,null,"Pulvériseur tandem de 30 pieds",255,15.3,3.1999999999999997,48.96]
[null,"Andainage automotrices",200,15,4.4000000000000004,2.1,null,10,0.111,0.11700000000000001,0.123,0.13,0.13600000000000001,0.14199999999999999,0.14899999999999999,0.156,0.16300000000000001,0.17,0.17699999999999999,0.184,0.192,0.19900000000000001,null,"Pulvériseur déporté de 10 pieds",125,6,4,24]
[null,"Remorques à grain",250,20,3.3000000000000003,2.1,null,11,0.10199999999999999,0.108,0.114,0.12,0.127,0.13300000000000001,0.14000000000000001,0.14699999999999999,0.154,0.161,0.16800000000000001,0.17599999999999999,0.183,0.191,null,"Pulvériseur déporté de 16 pieds",175,9.6,3.5000000000000004,33.6]
[null,"Tarières - (puissance)",100,20,3.3000000000000003,1.58,null,12,9.5000000000000001E-2,0.1,0.107,0.113,0.11899999999999999,0.126,0.13300000000000001,0.14000000000000001,0.14699999999999999,0.154,0.161,0.16900000000000001,0.17699999999999999,0.184,null,"Machine de labour vertical de 21 pieds",215,19.600000000000001,2.1061224489795918,41.28]
[null,"Tarières - (prise de force)",100,20,3.3000000000000003,1.58,null,13,8.7999999999999995E-2,9.4E-2,0.1,0.106,0.113,0.12,0.127,0.13400000000000001,0.14099999999999999,0.14799999999999999,0.156,0.16300000000000001,0.17100000000000001,0.17899999999999999,null,"Machine de labour vertical de 30 pieds",305,27.2,2.1529411764705886,58.56]
[null,"Aspirateur à grains",50,15,4.4000000000000004,2.1,null,14,8.3000000000000004E-2,8.8999999999999996E-2,9.5000000000000001E-2,0.10100000000000001,0.108,0.114,0.121,0.128,0.13600000000000001,0.14299999999999999,0.151,0.159,0.16700000000000001,0.17499999999999999,null,"Machine de labour vertical de 43 pieds",420,39.200000000000003,2.0571428571428569,80.64]
[null,"Récolteuses-hacheuses automotrices",400,10,6.7,8.4,null,15,7.8E-2,8.4000000000000005E-2,0.09,9.6000000000000002E-2,0.10299999999999999,0.11,0.11700000000000001,0.124,0.13100000000000001,0.13900000000000001,0.14699999999999999,0.155,0.16300000000000001,0.17100000000000001,null,"Machine de labour en bandes à 12 rangs",330,17.5,3.6205714285714286,63.36]
[null,"Récolteuses-hacheuses automotrices - Têtes",400,10,6.7,8.4,null,16,7.3999999999999996E-2,0.08,8.5999999999999993E-2,9.1999999999999998E-2,9.9000000000000005E-2,0.106,0.113,0.12,0.128,0.13600000000000001,0.14299999999999999,0.151,0.16,0.16800000000000001,null,"Semoir en ligne à 6 rangs de 30 pouces",110,7.6,2.7789473684210528,21.12]
[null,"Faucheuse-conditionneuse automotrices",150,15,4.4000000000000004,3.36,null,17,7.0000000000000007E-2,7.5999999999999998E-2,8.2000000000000003E-2,8.8999999999999996E-2,9.5000000000000001E-2,0.10199999999999999,0.11,0.11700000000000001,0.125,0.13200000000000001,0.14000000000000001,0.14899999999999999,0.157,0.16500000000000001,null,"Semoir en ligne à 12 rangs de 30 pouces",160,15.3,2.0078431372549019,30.72]
[null,"Faucheuse-conditionneuse (faucille) traîné",150,15,4.4000000000000004,2.1,null,18,6.7000000000000004E-2,7.2999999999999995E-2,7.9000000000000001E-2,8.5999999999999993E-2,9.1999999999999998E-2,9.9000000000000005E-2,0.107,0.114,0.122,0.13,0.13800000000000001,0.14599999999999999,0.155,0.16300000000000001,null,"Semoir en ligne à 16 rangs de 30 pouces",175,20.399999999999999,1.6470588235294119,33.6]
[null,"Faucheuse-conditionneuse (disque) traîné",150,15,4.4000000000000004,2.63,null,19,6.4000000000000001E-2,7.0000000000000007E-2,7.5999999999999998E-2,8.3000000000000004E-2,0.09,9.7000000000000003E-2,0.104,0.112,0.12,0.128,0.13600000000000001,0.14399999999999999,0.153,0.161,null,"Semoir-distributeur à 6 rangs de 30 pouces",85,6.4,2.5499999999999998,16.32]
[null,"Râteau à foin (roue)",50,20,3.3000000000000003,2,null,20,6.0999999999999999E-2,6.7000000000000004E-2,7.3999999999999996E-2,0.08,8.6999999999999994E-2,9.4E-2,0.10199999999999999,0.11,0.11700000000000001,0.126,0.13400000000000001,0.14199999999999999,0.151,0.16,null,"Semoir-distributeur à 12 rangs de 30 pouces",175,15.3,2.1960784313725492,33.6]
[null,"Presses à balles rondes",100,15,4.4000000000000004,1.58,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Semoir-distributeur à 16 rangs de 30 pouces",255,20.399999999999999,2.4000000000000004,48.96]
[null,"Presses à grosses balles carrées",150,15,4.4000000000000004,1.79,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Semoir à céréales de 25 pieds",160,11.7,2.6256410256410256,30.72]
[null,"Presses à petites balles carrées",100,20,3.3000000000000003,1.05,null,"Tracteur exemple, Tableau 3 et 4:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Semoir à céréales de 35 pieds",255,16.3,3.003680981595092,48.96]
[null,"Transporteur  de balles rondes - traîné",100,15,4.4000000000000004,2.63,null,null,"Tracteur à 4 roues motrices de 310 chevauxvapeur (CV)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Semoir à roues plombeuses, 12 pieds",85,5.0999999999999996,3.2,16.32]
[null,"Transporteur  de grosses balles carrées - traîné",200,20,3.3000000000000003,2.1,null,"Prix d’achat","470 000$",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Semoir à roues plombeuses, 20 pieds",160,8.5,3.6141176470588232,30.72]
[null,"Transporteur automoteur de petites balles carrées",150,15,4.4000000000000004,2.63,null,"Utilisation prévue","450 h par an pendant 5 ans",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Semoir (semis direct), 15 pieds",160,7,4.3885714285714288,30.72]
[null,"Foreuse pneumatique (ouvreurs indépendants)",200,15,4.4000000000000004,3.68,null,"Amortissement","Amortissement total estimatif sur 5 ans",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Semoir (semis direct), 20 pieds",200,9.3000000000000007,4.129032258064516,38.4]
[null,"Foreuse pneumatique (houe)",200,15,4.4000000000000004,3.15,null,null,"= taux d’amortissement annuel de 4,4 % (tableau 3,tracteurs à 4 roues motrices) x 5 ans x 470 000$ = 103 400$ amortissement total",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Pulvérisateur de 90 pieds, tracté",110,49.6,0.42580645161290326,21.12]
[null,"Foreuse pneumatique (disque)",200,15,4.4000000000000004,3.15,null,"Valeur de reprise","= 470 000 $ (prix d’achat) – 103 400 $ (amortissement total) = 366 600 $",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Pulvérisateur de 90 pieds, automoteur",95,72.5,0.25158620689655176,16.3]
[null,"Semoir pneumatique",200,15,4.4000000000000004,3.15,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Faucheuse-conditionneuse de 9 pieds",45,4.4000000000000004,1.9636363636363636,8.64]
[null,"Semoir pour cultures en rangs",100,10,6.7,4.2,null,"Recouvrement du capital",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Faucheuse-conditionneuse rotative de 13 pieds",85,9.6999999999999993,1.682474226804124,16.32]
[null,"Charrues",100,20,3.3000000000000003,3.68,null,null,"= (amortissement total x facteur de recouvrement du capital) + (valeur de reprise x taux d’intérêt)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Presse à balles carrées",45,4.4000000000000004,1.9636363636363636,8.64]
[null,"Disques",100,20,3.3000000000000003,1.58,null,null,"= (103 400 $ x 0,218 (du tableau 4, 3 % d’intérêt sur 5 ans)) + (366 600 $ x 3 %)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Presse à balles rondes de 1000 lb",70,3,4.4799999999999995,13.44]
[null,"Cultivateurs",200,20,3.3000000000000003,1.58,null,null,"= 22 541 $ + 10 998 $",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Presse à balles rondes de 1500 lb",70,4,3.36,13.44]
[null,"Herses standards",75,25,2.7,1.26,null,null,"= recouvrement du capital de 33 539 $ par an (amortissement et frais d’intérêt).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Presse à grosses balles carrées",160,16.3,1.8846625766871163,30.72]
[null,"Herses lourdes",100,20,3.3000000000000003,1.58,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Presse à balles rondes de 1000 lb/enrubanneuse",70,3,4.4799999999999995,13.44]
[null,"Herses de tasseurs",200,25,2.7,0.53,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Récolteuse-hacheuse à 2 rangs",160,1.4,21.942857142857143,30.72]
[null,"Machines de labour vertical",100,20,3.3000000000000003,3.68,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Récolteuse-hacheuse automotrice à 6 rangs de 15 pieds",625,5.0999999999999996,20.6,105]
[null,"Rouleau",75,20,3.3000000000000003,1.05,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Grosse souffleuse à fourrage",70,"—","—",13.44]
[null,"Décapeuses",80,10,6.7,2.63,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Moissonneuse-batteuse à maïs, 6 becs cueilleurs–30 po",275,5.0999999999999996,11.858823529411767,52.8]
[null,"Pulvérisateurs enjambeurs automoteurs",175,8,8.3000000000000007,3.68,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Moissonneuse-batteuse à maïs, 12 becs cueilleurs–30 po",375,10.199999999999999,8.0000000000000018,72]
[null,"Enfonce-pieux ",40,20,3.3000000000000003,2.1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Moissonneuse-batteuse à céréales, 25 pieds",375,7.4,11.027027027027028,72]
[null,"Mélangeur d'aliments vertical",200,15,4.4000000000000004,2.63,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Moissonneuse-batteuse à céréales, 35 pieds",375,10.4,7.8461538461538467,72]
[null,"Mélangeur-broyeur et mélangeur d'aliments",200,15,4.4000000000000004,3.15,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1. Multipliez le nombre de CV du moteur par 0,88 pour obtenir la prise de force (PTO) en CV."]
[null,"Broyeur de balles",200,15,4.4000000000000004,3.15,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2. Illinois Machinery Cost Estimates for 2023, Université de l’Illinois, Département de l’économie de l’agriculture et de la consommation, 2023."]
[null,"Épandeurs de fumier",100,10,6.7,4.62,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3. Nebraska Tractor Test Laboratory. Tractor fuel consumption results, 2018–2024."]
[null,"Source : Farm Machinery Custom and Rental Rate Guide, ministère de l’Agriculture de la Saskatchewan, 2024-2025."]
[]
[]
[]
[]
[null,"EXEMPLE ","CALCUL DES COÛTS DE RÉPARATION ANNUELS"]
[null,"Coût d’une moissonneuse-batteuse 375 HP neuve ","820 000$ = 740 000$ (moissonneuse-batteuse) + 170 000$ ( tête à maïs)"]
[null,"Pourcentages estimatifs à allouer pour les réparations*","2.63% moissonneuse-batteuse"]
[null,null,"2.94%  tête à maïs"]
[]
[null,"Coûts de réparation annuels","Moissonneuse-batteuse: 740 000$ x 2.63%soit une moyenne de 19 462$ par année"]
[null,null,"Tête à maïs: 170 000$ x 2.94% soit une moyenne de 4 998$ par année"]
[]
[null,null,"Total des coûts de réparation annuels = 19 462$ + 4 998$ = 24 460$ par année"]
[null,"Machine d’occasion","Pour calculer l’amortissement d’une machine d’occasion, on soustrait"]
[null,null,"du prix réellement payé pour acheter la machine la valeur prévue"]
[null,null,"de reprise ou de récupération et on divise le résultat par la vie"]
[null,null,"utile prévue dans l’exploitation. Le pourcentage à allouer pour les"]
[null,null,"réparations doit être augmenté en fonction de l’âge de la machine"]
[null,null,"ou du nombre d’heures qu’elle a déjà effectué. Il faut s’attendre"]
[null,null,"à dépenser plus que la normale pendant l’année qui suit l’achat"]
[null,null,"d’une machine d’occasion à cause des réparations supplémentaires"]
[null,null,"nécessaires pour remettre celle-ci en parfait état de marche."]
[]
[null,"fin de la feuille de calcul"]

{"sheet":"Fiche technique","index":3,"n_rows":13,"n_cols":1,"rows_kept":13,"cut":false,"hidden":false,"merged":[]}
["Comment calculer les coûts des machines agricoles"]
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["par John Molenhuis"]
["chargé de programme, analyse des activités commerciales et des coûts de production"]
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["Ministère de l’Agriculture, de l’Alimentation et de l’Agroentreprise"]
["https://www.ontario.ca/fr/page/comment-calculer-les-couts-des-machines-agricoles"]
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[]
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[]
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["fin de la feuille de calcul"]