{"id":25085,"date":"2026-01-30T07:30:26","date_gmt":"2026-01-30T07:30:26","guid":{"rendered":"https:\/\/www.javouhey-brest.fr\/?p=25085"},"modified":"2026-01-30T07:30:26","modified_gmt":"2026-01-30T07:30:26","slug":"le-beurre-et-largent-du-beurre","status":"publish","type":"post","link":"https:\/\/www.javouhey-brest.fr\/sup-javouhey\/actualite\/actualites-sup-javouhey\/le-beurre-et-largent-du-beurre\/","title":{"rendered":"Le beurre et l\u2019argent du beurre"},"content":{"rendered":"<p>Apr\u00e8s une matin\u00e9e consacr\u00e9e au <strong data-start=\"216\" data-end=\"242\">digital inspirationnel<\/strong>, les \u00e9tudiants ont eu l\u2019opportunit\u00e9 de poursuivre la journ\u00e9e par une <strong data-start=\"312\" data-end=\"335\">visite d\u2019entreprise<\/strong> \u00e0 la laiterie <strong data-start=\"350\" data-end=\"361\">Le Gall<\/strong>, <strong data-start=\"363\" data-end=\"389\">filiale du groupe SILL<\/strong>, \u00e0 Quimper, une entreprise reconnue pour la fabrication de beurre de baratte.<\/p>\n<p>La visite s\u2019est d\u00e9roul\u00e9e en deux groupes, afin de nous permettre de d\u00e9couvrir \u00e0 la fois les aspects financiers et op\u00e9rationnels de l\u2019entreprise. Un premier groupe a rencontr\u00e9 la contr\u00f4leuse de gestion, M\u00e9gane GOURRET, qui nous a pr\u00e9sent\u00e9s son r\u00f4le au sein de la laiterie. Elle a expliqu\u00e9 comment sont suivis les co\u00fbts, les marges, ainsi que les enjeux li\u00e9s \u00e0 une production artisanale. Cet \u00e9change a permis de<br \/>\nmieux comprendre l\u2019importance du pilotage financier m\u00eame lorsqu\u2019elle repose sur des m\u00e9thodes traditionnelles.<\/p>\n<p>Pendant ce temps, le second groupe a visit\u00e9 la laiterie et d\u00e9couvert les diff\u00e9rentes \u00e9tapes de fabrication du beurre de baratte. De la r\u00e9ception de la cr\u00e8me \u00e0 l&#8217;emballage du beurre, cette visite a mis en \u00e9vidence l\u2019exigence de qualit\u00e9 et le respect des proc\u00e9d\u00e9s artisanaux. Les explications fournies par Jean-Michel KERGOAT, directeur de la laiterie, ont soulign\u00e9 l\u2019importance du savoir-faire humain et du contr\u00f4le rigoureux \u00e0 chaque \u00e9tape de la production.<\/p>\n<p>Les groupes ont ensuite \u00e9t\u00e9 invers\u00e9s, permettant \u00e0 chacun de b\u00e9n\u00e9ficier des deux approches. Cette visite nous a permis de mettre en exergue nos cours th\u00e9oriques \u00e0 la r\u00e9alit\u00e9 du terrain, illustrant parfaitement l\u2019expression avoir le beurre et l\u2019argent du beurre.<\/p>\n<p>Enzo, Victor Bastien<\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" title=\"IMG_8275-225x300 - \" class=\"alignnone size-medium wp-image-25086\" src=\"https:\/\/www.javouhey-brest.fr\/sup-javouhey\/wp-content\/uploads\/sites\/7\/2026\/04\/IMG_8275-225x300-1.jpg\" alt=\"IMG_8275-225x300\" width=\"225\" height=\"300\" \/>\u00a0 \u00a0 \u00a0 \u00a0<img loading=\"lazy\" decoding=\"async\" title=\"IMG_8276-225x300 - \" class=\"alignnone size-medium wp-image-25087\" src=\"https:\/\/www.javouhey-brest.fr\/wp-content\/uploads\/2026\/01\/IMG_8276-225x300.jpg\" alt=\"IMG_8276-225x300\" width=\"225\" height=\"300\" \/>\u00a0 \u00a0 \u00a0 \u00a0<img loading=\"lazy\" decoding=\"async\" title=\"IMG_8284-225x300 - \" class=\"alignnone size-medium wp-image-25088\" src=\"https:\/\/www.javouhey-brest.fr\/wp-content\/uploads\/2026\/01\/IMG_8284-225x300.jpg\" alt=\"IMG_8284-225x300\" width=\"225\" height=\"300\" \/>\u00a0 \u00a0 \u00a0 <img loading=\"lazy\" decoding=\"async\" title=\"IMG_6193-169x300 - \" class=\"alignnone size-medium wp-image-25089\" src=\"https:\/\/www.javouhey-brest.fr\/wp-content\/uploads\/2026\/01\/IMG_6193-169x300.jpg\" alt=\"IMG_6193-169x300\" width=\"169\" height=\"300\" \/>\u00a0 \u00a0 \u00a0 \u00a0<img loading=\"lazy\" decoding=\"async\" title=\"IMG_6194-169x300 - \" class=\"alignnone size-medium wp-image-25090\" src=\"https:\/\/www.javouhey-brest.fr\/wp-content\/uploads\/2026\/01\/IMG_6194-169x300.jpg\" alt=\"IMG_6194-169x300\" width=\"169\" height=\"300\" \/>\u00a0 \u00a0 \u00a0 \u00a0<img loading=\"lazy\" decoding=\"async\" title=\"IMG_6196-169x300 - \" class=\"alignnone size-medium wp-image-25091\" src=\"https:\/\/www.javouhey-brest.fr\/wp-content\/uploads\/2026\/01\/IMG_6196-169x300.jpg\" alt=\"IMG_6196-169x300\" width=\"169\" height=\"300\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" title=\"IMG_6198-169x300 - \" class=\"alignnone size-medium wp-image-25093\" src=\"https:\/\/www.javouhey-brest.fr\/wp-content\/uploads\/2026\/01\/IMG_6198-169x300.jpg\" alt=\"IMG_6198-169x300\" width=\"169\" height=\"300\" \/>\u00a0 \u00a0 \u00a0<img loading=\"lazy\" decoding=\"async\" title=\"IMG_6197-300x169 - \" class=\"alignnone size-medium wp-image-25092\" src=\"https:\/\/www.javouhey-brest.fr\/wp-content\/uploads\/2026\/01\/IMG_6197-300x169.jpg\" alt=\"IMG_6197-300x169\" width=\"300\" height=\"169\" \/>\u00a0 \u00a0 \u00a0 \u00a0<img loading=\"lazy\" decoding=\"async\" title=\"IMG_8261-225x300 - \" class=\"alignnone size-medium wp-image-25094\" src=\"https:\/\/www.javouhey-brest.fr\/wp-content\/uploads\/2026\/01\/IMG_8261-225x300.jpg\" alt=\"IMG_8261-225x300\" width=\"225\" height=\"300\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Apr\u00e8s une matin\u00e9e consacr\u00e9e au digital inspirationnel, les \u00e9tudiants ont eu l\u2019opportunit\u00e9 de poursuivre la journ\u00e9e par une visite d\u2019entreprise \u00e0 la laiterie Le Gall, filiale du groupe SILL, \u00e0 Quimper, une entreprise reconnue pour la fabrication de beurre de baratte. La visite s\u2019est d\u00e9roul\u00e9e en deux groupes, afin de nous permettre de d\u00e9couvrir \u00e0 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":26255,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16,10],"tags":[],"class_list":["post-25085","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-diplome-de-comptabilite-et-gestion","category-actualites-sup-javouhey"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.javouhey-brest.fr\/sup-javouhey\/wp-json\/wp\/v2\/posts\/25085","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.javouhey-brest.fr\/sup-javouhey\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.javouhey-brest.fr\/sup-javouhey\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.javouhey-brest.fr\/sup-javouhey\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.javouhey-brest.fr\/sup-javouhey\/wp-json\/wp\/v2\/comments?post=25085"}],"version-history":[{"count":0,"href":"https:\/\/www.javouhey-brest.fr\/sup-javouhey\/wp-json\/wp\/v2\/posts\/25085\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.javouhey-brest.fr\/sup-javouhey\/wp-json\/wp\/v2\/media\/26255"}],"wp:attachment":[{"href":"https:\/\/www.javouhey-brest.fr\/sup-javouhey\/wp-json\/wp\/v2\/media?parent=25085"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.javouhey-brest.fr\/sup-javouhey\/wp-json\/wp\/v2\/categories?post=25085"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.javouhey-brest.fr\/sup-javouhey\/wp-json\/wp\/v2\/tags?post=25085"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}