{"id":2884,"date":"2023-11-27T08:08:50","date_gmt":"2023-11-27T08:08:50","guid":{"rendered":"https:\/\/agripedia.ch\/alpwirtschaft\/?p=2884"},"modified":"2025-04-29T16:05:24","modified_gmt":"2025-04-29T14:05:24","slug":"economie-alpestre-comptes-dalpage","status":"publish","type":"post","link":"https:\/\/themes.agripedia.ch\/fr\/economie-alpestre-comptes-dalpage\/","title":{"rendered":"Comptes d&rsquo;alpage"},"content":{"rendered":"<div class=\"seriesmeta agripedia-series-meta-wrapper\"><!--This entry is part 5 of 7 in the series--> <a href=\"https:\/\/themes.agripedia.ch\/fr\/series\/exploitation-destivage-et-personnel-dalpage\/\" class=\"series-587\" title=\"Exploitation d'estivage et personnel d'alpage\">Exploitation d'estivage et personnel d'alpage<\/a> (5 \/ 7)<\/div>\n<h2 class=\"wp-block-heading\" id=\"outil-plantahof\">Outil pour comptes d\u2019alpage du Plantahof<\/h2>\n\n\n\n<p>Pour les coop\u00e9ratives d&rsquo;alpage, le Plantahof met \u00e0 disposition des <a href=\"https:\/\/www.gr.ch\/DE\/institutionen\/verwaltung\/dvs\/lbbz\/beratungfachwissen\/alpwirtschaft\/organisationalpbetrieb\/Seiten\/default.aspx\" target=\"_blank\" rel=\"noopener\" title=\"\">documents et des tableaux Excel utiles pour le calcul des comptes d\u2019alpage (\u2794 Abrechnungen&nbsp;; en allemand)<\/a> :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Syst\u00e8me de d\u00e9compte des exploitations d&rsquo;estivage<\/li>\n\n\n\n<li>Guide rapide du syst\u00e8me de d\u00e9compte des exploitations d&rsquo;estivage<\/li>\n\n\n\n<li>Fiche d\u2019information comptes annuels coop\u00e9ratives d&rsquo;alpage<\/li>\n\n\n\n<li>Fiche d\u2019information exon\u00e9ration fiscale des coop\u00e9ratives d&rsquo;alpage de droit public<\/li>\n<\/ul>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"vokoalp\">Calculateur de co\u00fbts complets pour l\u2019alpage (VokoAlp) de la HAFL<\/h2>\n\n\n\n<p>VokoAlp est un calculateur de co\u00fbts complets pour les exploitations d&rsquo;estivage. Il a \u00e9t\u00e9 d\u00e9velopp\u00e9 \u00e0 la HAFL dans le cadre du <a href=\"https:\/\/www.wsl.ch\/fr\/projets\/alpfutur-2.html\" target=\"_blank\" rel=\"noopener\" title=\"\">projet AlpFUTUR<\/a> et test\u00e9 dans la pratique en collaboration avec des exploitations d&rsquo;estivage.<\/p>\n\n\n\n<p>Le calculateur sert d&rsquo;une part \u00e0 l&rsquo;analyse \u00e9conomique des exploitations d\u2019estivage dans leur \u00e9tat actuel. Il peut \u00e9galement servir d&rsquo;instrument de planification en simulant des changements d&rsquo;exploitation (p. ex. modification des cat\u00e9gories d&rsquo;animaux estiv\u00e9s, augmentation de la transformation du lait, &#8230;). VokoAlp_light, la version r\u00e9vis\u00e9e du premier calculateur VokoAlp, peut \u00eatre t\u00e9l\u00e9charg\u00e9e sous le lien suivant :<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/themes.agripedia.ch\/wp-content\/uploads\/2024\/01\/VokoAlp_light_0220_deutsch.xls\">VOKOALP_LIGHT (EN ALLEMAND)<\/a><\/div>\n<\/div>\n\n\n\n<p><\/p>\n\n\n\n<p>En tant que r\u00e9sultat de l&rsquo;analyse, le revenu, les co\u00fbts complets et le b\u00e9n\u00e9fice ou la perte r\u00e9sutante sont montr\u00e9s pour l&rsquo;ensemble de l&rsquo;alpa<\/p>\n\n\n\n<p>Les questions ou remarques peuvent \u00eatre adress\u00e9es \u00e0 <a href=\"https:\/\/www.bfh.ch\/fr\/la-bfh\/personnes\/xyrqstl36fzq\/\" target=\"_blank\" rel=\"noopener\" title=\"\">Thomas Bl\u00e4ttler (HAFL)<\/a>.<\/p>\n\n\n\n<p>Le processus de d\u00e9veloppement de VokoAlp et les r\u00e9sultats des calculs de 18 alpages pilotes ont \u00e9t\u00e9 d\u00e9crits en 2013 dans un <a href=\"https:\/\/www.agrarforschungschweiz.ch\/fr\/2013\/03\/efficience-economique-des-alpages-suisses\/\" target=\"_blank\" rel=\"noopener\" title=\"\">article de la Recherche Agronomique Suisse<\/a>.<\/p>\n\n\n\n<p>Pour analyser une exploitation d&rsquo;alpage, les informations suivantes sont n\u00e9cessaires :<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td class=\"has-text-align-left\" data-align=\"left\"><strong>Donn\u00e9es cl\u00e9s sur l\u2018exploitation<\/strong> :<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Nombre d&rsquo;animaux et de jours d&rsquo;estivage par cat\u00e9gorie d&rsquo;animaux estiv\u00e9s (p. ex. g\u00e9nisses, vaches laiti\u00e8res, ch\u00e8vres)<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Quantit\u00e9 de lait produit et transform\u00e9 (kg)<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Quantit\u00e9 de fromage et de beurre produit (kg)<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><br><strong>Co\u00fbts<\/strong> :<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Frais de mat\u00e9riel pour l&rsquo;\u00e9levage, p. ex. fourrage grossier ou concentr\u00e9, frais v\u00e9t\u00e9rinaires, sel pour b\u00e9tail (fr.)<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Frais de mat\u00e9riel pour la production de fromage (fr.)<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Charges de personnel (salaires, indemnit\u00e9s et assurances sociales ; fr.)<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Autres charges d&rsquo;exploitation, p. ex. loyers et fermages, frais de machines, frais d&rsquo;installation, entretien et r\u00e9paration des b\u00e2timents, am\u00e9liorations fonci\u00e8res (fr.)<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Capitaux propres investis par les exploitant-e-s pour les animaux, les machines, les b\u00e2timents (fr.) utilis\u00e9s lors de l&rsquo;estivage<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><br><strong>Revenus et contributions<\/strong> :<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Revenus de la vente de produits depuis l&rsquo;alpage (fr.)<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Fromage restant \u00e0 la fin de l&rsquo;\u00e9t\u00e9 (prix moyen ; fr.)<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Croissance effective ou estim\u00e9e des animaux pendant l&rsquo;estivage (g\/jour) et valeur de celle-ci (fr.\/kg)<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Paiements directs, p. ex. contributions d&rsquo;estivage, suppl\u00e9ment pour le lait transform\u00e9 en fromage, contributions \u00e0 la biodiversit\u00e9 (fr.)<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Revenus d&rsquo;estivage des exploitant-e-s (fr.)<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><br><strong>Temps de travail :<\/strong><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Temps de travail et t\u00e2ches du personnel d&rsquo;alpage (h)<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Temps de travail et t\u00e2ches des exploitant-e-s d&rsquo;alpage (h)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"comptes-alpfutur\">Comment fonctionnent les comptes d\u2019alpage ?<\/h2>\n\n\n\n<p>Le chapitre 6 \u00ab\u00a0Qu\u2019en est-il de la rentabilit\u00e9 ?\u00a0\u00bb du rapport de synth\u00e8se <a href=\"https:\/\/www.wsl.ch\/fileadmin\/user_upload\/WSL\/Projekte\/alpfutur\/Alpfutur_FR.pdf\" target=\"_blank\" rel=\"noopener\" title=\"\">Avenir de l&rsquo;\u00e9conomie alpestre suisse<\/a> montre comment se manifeste l&rsquo;utilit\u00e9 \u00e9conomique de l&rsquo;\u00e9conomie alpestre, que ce soit \u00e0 l&rsquo;ann\u00e9e ou en alpage, comment fonctionnent les comptes d&rsquo;alpage dans la pratique (diff\u00e9rence entre alpage priv\u00e9 et coop\u00e9ratives d\u2019alpage) et quels sont les facteurs qui influencent le revenu des alpagistes. Il propose \u00e9galement des strat\u00e9gies pour assurer la rentabilit\u00e9 \u00e0 l&rsquo;avenir. Deux exemples pratiques illustrent des strat\u00e9gies d&rsquo;exploitation concr\u00e8tes et leurs r\u00e9sultats \u00e9conomiques.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"fixation-des-prix\">Outils pour la fixation des prix<\/h2>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/themes.agripedia.ch\/fr\/economie-alpestre-canaux-de-distribution\/#prix-vente-directe\" target=\"_blank\" rel=\"noreferrer noopener\">D\u00c9TERMINATION DES PRIX EN VENTE DIRECTE<\/a><\/div>\n<\/div>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/themes.agripedia.ch\/fr\/economie-alpestre-canaux-de-distribution\/#prix-revendeurs-commerce\" target=\"_blank\" rel=\"noreferrer noopener\">D\u00c9TERMINATION DES PRIX REVENDEURS ET COMMERCE<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group agripedia-impressum is-layout-flow wp-block-group-is-layout-flow\">\n<div class=\"wp-block-group agripedia-impressum-header is-layout-flow wp-block-group-is-layout-flow\">\n<h5 class=\"wp-block-heading\">Impressum<\/h5>\n<\/div>\n\n\n\n<div class=\"wp-block-group agripedia-impressum-content is-layout-flow wp-block-group-is-layout-flow\">\n<p><strong>Photo de couverture :<\/strong> <a href=\"https:\/\/pxhere.com\/fr\/photo\/479162\" target=\"_blank\" rel=\"noopener\" title=\"\">PxHere<\/a><\/p>\n\n\n\n<p><strong>Un projet de<\/strong>:<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-image\"><figure class=\"wp-block-image aligncenter size-large is-resized\"><a href=\"https:\/\/www.agridea.ch\/fr\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/agripedia.ch\/alpwirtschaft\/wp-content\/uploads\/sites\/46\/2022\/10\/AGRIDEA_4_LANGUES_RGB-1024x210.png\" alt=\"Logo AGRIDEA\" class=\"wp-image-909\" width=\"341\" height=\"70\"\/><\/a><\/figure><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-image\"><figure class=\"wp-block-image aligncenter size-full is-resized\"><a href=\"https:\/\/www.alpwirtschaft.ch\/fr\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/agripedia.ch\/alpwirtschaft\/wp-content\/uploads\/sites\/46\/2022\/10\/LOGO_SAV_CMYK.jpg\" alt=\"Logo de la FSA\" class=\"wp-image-907\" width=\"90\" height=\"90\"\/><\/a><\/figure><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\">\n<p><strong>Contact<\/strong>:<\/p>\n\n\n\n<p><a href=\"mailto:esther.haesen@agridea.ch\" title=\"\">Esther Haesen<\/a>, AGRIDEA<\/p>\n\n\n\n<p><a href=\"mailto:info@alpwirtschaft.ch\" title=\"\">Selina Droz<\/a>, SSEA<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"acf-fields-container\" data-post-id=\"2884\" data-canto-acf=\"true\"><\/div><style>\r\n        .acf-fields-container {\r\n            margin: 2em 0;\r\n            width: 100%;\r\n            clear: both;\r\n        }\r\n        .acf-field-image {\r\n            margin: 1.5em 0;\r\n            position: relative;\r\n        }\r\n        .acf-field-label {\r\n            margin-bottom: 1em;\r\n        }\r\n        .acf-image {\r\n            max-width: 100%;\r\n            height: auto;\r\n            display: block;\r\n            margin: 1em 0;\r\n        }\r\n    <\/style>","protected":false},"excerpt":{"rendered":"<div class=\"seriesmeta agripedia-series-meta-wrapper\">This entry is part 5 of 7 in the series <a href=\"https:\/\/themes.agripedia.ch\/fr\/series\/exploitation-destivage-et-personnel-dalpage\/\" class=\"series-587\" title=\"Exploitation d'estivage et personnel d'alpage\">Exploitation d'estivage et personnel d'alpage<\/a><\/div><p>Pour avoir une vue d&rsquo;ensemble de la saison d&rsquo;alpage \u00e9coul\u00e9e ou pour planifier l&rsquo;\u00e9t\u00e9 prochain : les comptes d&rsquo;alpage sont un instrument important pour l&rsquo;analyse \u00e9conomique de l&rsquo;estivage. Diff\u00e9rents outils sont pr\u00e9sent\u00e9s et mis \u00e0 disposition ici.<\/p>\n","protected":false},"author":105,"featured_media":46747,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_autodraft_ids":[],"advgb_blocks_editor_width":"","advgb_blocks_columns_visual_guide":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"ngg_post_thumbnail":0,"_sb_is_suggestion_mode":false,"_sb_show_suggestion_boards":false,"_sb_show_comment_boards":false,"_sb_suggestion_history":"","_sb_update_block_changes":"","_is_real_time_mode":false,"_realtime_collaborators":"","footnotes":"","cf_checklist_status":[]},"categories":[737],"tags":[],"series":[587],"ppma_author":[374,3893],"class_list":["post-2884","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-portail-sur-leconomie-alpestre","series-exploitation-destivage-et-personnel-dalpage"],"pp_statuses_selecting_workflow":false,"pp_workflow_action":"current","pp_status_selection":"publish","acf":[],"canto_acf_fields":"<div class=\"acf-fields-container\" data-post-id=\"2884\" data-canto-acf=\"true\"><\/div><style>\r\n        .acf-fields-container {\r\n            margin: 2em 0;\r\n            width: 100%;\r\n            clear: both;\r\n        }\r\n        .acf-field-image {\r\n            margin: 1.5em 0;\r\n            position: relative;\r\n        }\r\n        .acf-field-label {\r\n            margin-bottom: 1em;\r\n        }\r\n        .acf-image {\r\n            max-width: 100%;\r\n            height: auto;\r\n            display: block;\r\n            margin: 1em 0;\r\n        }\r\n    <\/style>","author_meta":{"display_name":"Esther Haesen","author_link":"https:\/\/themes.agripedia.ch\/fr\/author\/eha0\/"},"featured_img":"https:\/\/themes.agripedia.ch\/wp-content\/uploads\/2024\/01\/Alprechnung_Comptes-dalpage-300x200.jpg","coauthors":[{"link":"https:\/\/themes.agripedia.ch\/fr\/author\/eha0\/","display_name":"Esther Haesen"},{"link":"https:\/\/themes.agripedia.ch\/fr\/author\/dme0\/","display_name":"Daniel Mettler"}],"tax_additional":{"categories":{"linked":["<a href=\"https:\/\/themes.agripedia.ch\/fr\/theme\/portail-sur-leconomie-alpestre\/\" class=\"advgb-post-tax-term\">Portail sur l&#039;\u00e9conomie alpestre<\/a>"],"unlinked":["<span class=\"advgb-post-tax-term\">Portail sur l&#039;\u00e9conomie alpestre<\/span>"]}},"comment_count":"0","relative_dates":{"created":"Publi\u00e9 2 ans il y a","modified":"Mis \u00e0 jour 12 mois il y a"},"absolute_dates":{"created":"Publi\u00e9 le 27.11.2023","modified":"Mise \u00e0 jour le 29.04.2025"},"absolute_dates_time":{"created":"Publi\u00e9 le 27.11.2023 8:08 am","modified":"Mise \u00e0 jour le 29.04.2025 4:05 pm"},"featured_img_caption":"#image_title","series_order":5,"authors":[{"term_id":374,"user_id":105,"is_guest":0,"slug":"eha0","display_name":"Esther Haesen","avatar_url":"https:\/\/secure.gravatar.com\/avatar\/10792f08143a4c8d0c3755aad7f1b6dc1c4aaf91dd91448e15bca17674f98ec2?s=96&d=mm&r=g","0":null,"1":"","2":"","3":"","4":"","5":"","6":"","7":"","8":"","9":""},{"term_id":3893,"user_id":169,"is_guest":0,"slug":"dme0","display_name":"Daniel Mettler","avatar_url":"https:\/\/secure.gravatar.com\/avatar\/e0a8f7de689a6a22a9998ab5d5f34789b2400ff04f8bef6fbca5b02977ad6400?s=96&d=mm&r=g","0":null,"1":"","2":"","3":"","4":"","5":"","6":"","7":"","8":"","9":""}],"_links":{"self":[{"href":"https:\/\/themes.agripedia.ch\/fr\/wp-json\/wp\/v2\/posts\/2884","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/themes.agripedia.ch\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/themes.agripedia.ch\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/themes.agripedia.ch\/fr\/wp-json\/wp\/v2\/users\/105"}],"replies":[{"embeddable":true,"href":"https:\/\/themes.agripedia.ch\/fr\/wp-json\/wp\/v2\/comments?post=2884"}],"version-history":[{"count":0,"href":"https:\/\/themes.agripedia.ch\/fr\/wp-json\/wp\/v2\/posts\/2884\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/themes.agripedia.ch\/fr\/wp-json\/wp\/v2\/media\/46747"}],"wp:attachment":[{"href":"https:\/\/themes.agripedia.ch\/fr\/wp-json\/wp\/v2\/media?parent=2884"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/themes.agripedia.ch\/fr\/wp-json\/wp\/v2\/categories?post=2884"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/themes.agripedia.ch\/fr\/wp-json\/wp\/v2\/tags?post=2884"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/themes.agripedia.ch\/fr\/wp-json\/wp\/v2\/series?post=2884"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/themes.agripedia.ch\/fr\/wp-json\/wp\/v2\/ppma_author?post=2884"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}