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Pour un DAF, l’enjeu consiste désormais à distinguer ",{"text":292,"type":161,"marks":293},"l’obligation réglementaire, les demandes de la chaîne de valeur et les données qu’il reste utile de structurer",[294],{"type":272},{"text":296,"type":161},".",{"type":298,"attrs":299},"blok",{"id":300,"body":301},"fca20ab3-4be3-47fa-baa9-18355f446004",[302],{"_uid":303,"text":304,"color":305,"title":306,"component":307},"i-15397013-1248-4ac1-aa62-3df0501a6755","- La CSRD reste obligatoire pour les entreprises qui dépassent **1 000 salariés et 450 millions d’euros de chiffre d’affaires net**.\n- Les deux critères sont désormais **cumulatifs** : dépasser un seul des deux seuils ne suffit pas.\n- Les PME cotées sortent du périmètre obligatoire de la CSRD révisée.\n- Les entreprises nouvellement concernées publieront leur premier reporting en 2028, sur l’exercice 2027.\n- Les entreprises sorties du périmètre légal peuvent continuer à recevoir des demandes ESG de leurs grands clients.\n- Le plafonnement de la chaîne de valeur limite les informations qu’une entreprise soumise à la CSRD peut demander à un fournisseur de 1 000 salariés ou moins.\n- Le VSME fournit un cadre volontaire et proportionné pour répondre à ces demandes.\n- En 2026, le DAF doit surtout fiabiliser **les données fournisseurs, les dépenses et les indicateurs de chaîne de valeur**.","orange","📌 À retenir","callout",{"type":309,"attrs":310,"content":312},"heading",{"level":311,"textAlign":26},2,[313],{"text":314,"type":161,"marks":315},"Qu’est-ce que l’Omnibus a changé pour la CSRD ?",[316],{"type":272},{"type":155,"attrs":318,"content":320},{"textAlign":26,"key":319},"p-3",[321,323,327],{"text":322,"type":161},"L’Omnibus ne remplace pas la CSRD. Il modifie plusieurs dispositions de la directive afin de ",{"text":324,"type":161,"marks":325},"réduire le nombre d’entreprises concernées, alléger le reporting et décaler certaines échéances",[326],{"type":272},{"text":296,"type":161},{"type":155,"attrs":329,"content":331},{"textAlign":26,"key":330},"p-4",[332,334,343],{"text":333,"type":161},"La directive Omnibus I a été adoptée le 24 février 2026, publiée au Journal officiel de l’Union européenne le 26 février et est entrée en vigueur le 18 mars 2026, soit vingt jours après sa publication. 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Consultez la communication de la Commission sur les ",{"text":409,"type":161,"marks":410},"standards ESRS révisés",[411,414],{"type":338,"attrs":412},{"href":413,"uuid":26,"anchor":26,"target":341,"linktype":140},"https://finance.ec.europa.eu/news/commission-adopts-revised-sustainability-reporting-standards-reduce-administrative-burdens-eu-2026-07-03_en",{"type":272},{"text":296,"type":161},{"type":155,"attrs":417,"content":419},{"textAlign":26,"key":418},"p-12",[420,422,426],{"text":421,"type":161},"Pour un DAF, cela signifie que ",{"text":423,"type":161,"marks":424},"les données déjà collectées ne deviennent pas inutiles",[425],{"type":272},{"text":427,"type":161},", mais qu’il faut vérifier leur niveau de détail et leur utilité dans le nouveau cadre.",{"type":298,"attrs":429},{"id":430,"body":431},"7dfb2b83-3dd7-497d-a2bb-a043eec0d94f",[432],{"_uid":433,"asset":434,"caption":52,"component":439},"i-491bf73d-860c-4b78-9668-d2ea6e3d6113",{"id":435,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":436,"copyright":52,"fieldtype":136,"meta_data":437,"is_external_url":29},208918519585078,"https://a.storyblok.com/f/146026/1600x1067/81b9a1af0f/dts_new_age_of_work_alex_tan_photos_id2967.jpg",{"size":438},"1600x1067","image",{"type":309,"attrs":441,"content":442},{"level":311,"textAlign":26},[443],{"text":444,"type":161,"marks":445},"Quelles entreprises restent dans le périmètre de la CSRD ?",[446],{"type":272},{"type":155,"attrs":448,"content":450},{"textAlign":26,"key":449},"p-13",[451],{"text":452,"type":161},"Après l’Omnibus, une entreprise reste dans le périmètre obligatoire lorsqu’elle dépasse simultanément :",{"type":351,"content":454},[455,467],{"type":354,"content":456},[457],{"type":155,"attrs":458,"content":460},{"textAlign":26,"key":459},"p-14",[461,465],{"text":462,"type":161,"marks":463},"1 000 salariés",[464],{"type":272},{"text":466,"type":161}," ;",{"type":354,"content":468},[469],{"type":155,"attrs":470,"content":472},{"textAlign":26,"key":471},"p-15",[473,477],{"text":474,"type":161,"marks":475},"450 millions d’euros de chiffre d’affaires net",[476],{"type":272},{"text":296,"type":161},{"type":155,"attrs":479,"content":481},{"textAlign":26,"key":480},"p-16",[482],{"text":483,"type":161},"Les seuils doivent donc être analysés ensemble. Une entreprise de 600 salariés réalisant 300 millions d’euros de chiffre d’affaires ne dépasse pas le seuil d’effectif et sort du périmètre obligatoire.",{"type":485,"content":486},"table",[487,514,535,555,575,595],{"type":488,"content":489},"tableRow",[490,503],{"type":491,"attrs":492,"content":494},"tableHeader",{"colspan":493,"rowspan":493,"colwidth":26},1,[495],{"type":155,"attrs":496,"content":498},{"textAlign":26,"key":497},"p-17",[499],{"text":500,"type":161,"marks":501},"Situation de l’entreprise",[502],{"type":272},{"type":491,"attrs":504,"content":505},{"colspan":493,"rowspan":493,"colwidth":26},[506],{"type":155,"attrs":507,"content":509},{"textAlign":26,"key":508},"p-18",[510],{"text":511,"type":161,"marks":512},"Situation après l’Omnibus",[513],{"type":272},{"type":488,"content":515},[516,526],{"type":517,"attrs":518,"content":519},"tableCell",{"colspan":493,"rowspan":493,"colwidth":26,"backgroundColor":26},[520],{"type":155,"attrs":521,"content":523},{"textAlign":26,"key":522},"p-19",[524],{"text":525,"type":161},"Plus de 1 000 salariés et plus de 450 M€ de chiffre d’affaires net",{"type":517,"attrs":527,"content":528},{"colspan":493,"rowspan":493,"colwidth":26,"backgroundColor":26},[529],{"type":155,"attrs":530,"content":532},{"textAlign":26,"key":531},"p-20",[533],{"text":534,"type":161},"Reste dans le périmètre obligatoire",{"type":488,"content":536},[537,546],{"type":517,"attrs":538,"content":539},{"colspan":493,"rowspan":493,"colwidth":26,"backgroundColor":26},[540],{"type":155,"attrs":541,"content":543},{"textAlign":26,"key":542},"p-21",[544],{"text":545,"type":161},"1 000 salariés ou moins",{"type":517,"attrs":547,"content":548},{"colspan":493,"rowspan":493,"colwidth":26,"backgroundColor":26},[549],{"type":155,"attrs":550,"content":552},{"textAlign":26,"key":551},"p-22",[553],{"text":554,"type":161},"Sort généralement du périmètre obligatoire",{"type":488,"content":556},[557,566],{"type":517,"attrs":558,"content":559},{"colspan":493,"rowspan":493,"colwidth":26,"backgroundColor":26},[560],{"type":155,"attrs":561,"content":563},{"textAlign":26,"key":562},"p-23",[564],{"text":565,"type":161},"Plus de 1 000 salariés mais 450 M€ de chiffre d’affaires net ou moins",{"type":517,"attrs":567,"content":568},{"colspan":493,"rowspan":493,"colwidth":26,"backgroundColor":26},[569],{"type":155,"attrs":570,"content":572},{"textAlign":26,"key":571},"p-24",[573],{"text":574,"type":161},"Sort du périmètre CSRD standard",{"type":488,"content":576},[577,586],{"type":517,"attrs":578,"content":579},{"colspan":493,"rowspan":493,"colwidth":26,"backgroundColor":26},[580],{"type":155,"attrs":581,"content":583},{"textAlign":26,"key":582},"p-25",[584],{"text":585,"type":161},"PME cotée",{"type":517,"attrs":587,"content":588},{"colspan":493,"rowspan":493,"colwidth":26,"backgroundColor":26},[589],{"type":155,"attrs":590,"content":592},{"textAlign":26,"key":591},"p-26",[593],{"text":594,"type":161},"Sort du reporting obligatoire prévu par la CSRD révisée",{"type":488,"content":596},[597,606],{"type":517,"attrs":598,"content":599},{"colspan":493,"rowspan":493,"colwidth":26,"backgroundColor":26},[600],{"type":155,"attrs":601,"content":603},{"textAlign":26,"key":602},"p-27",[604],{"text":605,"type":161},"PME non cotée",{"type":517,"attrs":607,"content":608},{"colspan":493,"rowspan":493,"colwidth":26,"backgroundColor":26},[609],{"type":155,"attrs":610,"content":612},{"textAlign":26,"key":611},"p-28",[613],{"text":614,"type":161},"N’est généralement pas concernée par le reporting obligatoire",{"type":155,"attrs":616,"content":618},{"textAlign":26,"key":617},"p-29",[619,621,625],{"text":620,"type":161},"Les entreprises appartenant à un groupe doivent également examiner ",{"text":622,"type":161,"marks":623},"la situation au niveau consolidé",[624],{"type":272},{"text":626,"type":161},", les règles applicables aux entreprises européennes et les éventuels cas particuliers prévus par le texte.",{"type":309,"attrs":628,"content":629},{"level":390,"textAlign":26},[630],{"text":631,"type":161,"marks":632},"Une entreprise de 600 salariés est-elle encore concernée ?",[633],{"type":272},{"type":155,"attrs":635,"content":637},{"textAlign":26,"key":636},"p-30",[638],{"text":639,"type":161},"Une entreprise de 600 salariés qui réalise 300 millions d’euros de chiffre d’affaires net ne dépasse pas les deux nouveaux seuils cumulatifs. Elle sort donc du périmètre obligatoire de la CSRD révisée, même si elle dépassait auparavant deux des trois anciens critères applicables aux grandes entreprises.",{"type":155,"attrs":641,"content":643},{"textAlign":26,"key":642},"p-31",[644],{"text":645,"type":161,"marks":646},"Le nombre d’employés seul ne suffit plus à déterminer l’assujettissement.",[647],{"type":272},{"type":309,"attrs":649,"content":650},{"level":390,"textAlign":26},[651],{"text":652,"type":161,"marks":653},"Les PME cotées restent-elles soumises à la CSRD ?",[654],{"type":272},{"type":155,"attrs":656,"content":658},{"textAlign":26,"key":657},"p-32",[659],{"text":660,"type":161},"Les PME cotées, auparavant intégrées dans un régime spécifique, sortent du reporting obligatoire prévu par la CSRD révisée.",{"type":155,"attrs":662,"content":664},{"textAlign":26,"key":663},"p-33",[665,667],{"text":666,"type":161},"Elles peuvent néanmoins utiliser un standard volontaire pour répondre aux demandes de leurs investisseurs, clients, banques ou partenaires commerciaux. ",{"text":668,"type":161,"marks":669},"Sortir du périmètre légal ne signifie pas sortir de toutes les demandes de données ESG.",[670],{"type":272},{"type":309,"attrs":672,"content":673},{"level":311,"textAlign":26},[674],{"text":675,"type":161,"marks":676},"Quel est le nouveau calendrier de la CSRD ?",[677],{"type":272},{"type":155,"attrs":679,"content":680},{"textAlign":26,"key":157},[681],{"text":682,"type":161},"Le calendrier dépend de la catégorie d’entreprise et de son maintien ou non dans le périmètre révisé.",{"type":485,"content":684},[685,707,725,743,761],{"type":488,"content":686},[687,697],{"type":491,"attrs":688,"content":689},{"colspan":493,"rowspan":493,"colwidth":26},[690],{"type":155,"attrs":691,"content":692},{"textAlign":26,"key":277},[693],{"text":694,"type":161,"marks":695},"Catégorie",[696],{"type":272},{"type":491,"attrs":698,"content":699},{"colspan":493,"rowspan":493,"colwidth":26},[700],{"type":155,"attrs":701,"content":702},{"textAlign":26,"key":287},[703],{"text":704,"type":161,"marks":705},"Calendrier après l’Omnibus",[706],{"type":272},{"type":488,"content":708},[709,717],{"type":517,"attrs":710,"content":711},{"colspan":493,"rowspan":493,"colwidth":26,"backgroundColor":26},[712],{"type":155,"attrs":713,"content":714},{"textAlign":26,"key":319},[715],{"text":716,"type":161},"Entreprises déjà soumises et toujours dans le périmètre",{"type":517,"attrs":718,"content":719},{"colspan":493,"rowspan":493,"colwidth":26,"backgroundColor":26},[720],{"type":155,"attrs":721,"content":722},{"textAlign":26,"key":330},[723],{"text":724,"type":161},"Mesures transitoires et standards ESRS révisés selon le calendrier européen",{"type":488,"content":726},[727,735],{"type":517,"attrs":728,"content":729},{"colspan":493,"rowspan":493,"colwidth":26,"backgroundColor":26},[730],{"type":155,"attrs":731,"content":732},{"textAlign":26,"key":346},[733],{"text":734,"type":161},"Entreprises nouvellement concernées par les seuils révisés",{"type":517,"attrs":736,"content":737},{"colspan":493,"rowspan":493,"colwidth":26,"backgroundColor":26},[738],{"type":155,"attrs":739,"content":740},{"textAlign":26,"key":358},[741],{"text":742,"type":161},"Premier reporting en 2028 sur l’exercice 2027",{"type":488,"content":744},[745,753],{"type":517,"attrs":746,"content":747},{"colspan":493,"rowspan":493,"colwidth":26,"backgroundColor":26},[748],{"type":155,"attrs":749,"content":750},{"textAlign":26,"key":366},[751],{"text":752,"type":161},"PME cotées",{"type":517,"attrs":754,"content":755},{"colspan":493,"rowspan":493,"colwidth":26,"backgroundColor":26},[756],{"type":155,"attrs":757,"content":758},{"textAlign":26,"key":374},[759],{"text":760,"type":161},"Plus de reporting obligatoire au titre de la CSRD révisée",{"type":488,"content":762},[763,771],{"type":517,"attrs":764,"content":765},{"colspan":493,"rowspan":493,"colwidth":26,"backgroundColor":26},[766],{"type":155,"attrs":767,"content":768},{"textAlign":26,"key":380},[769],{"text":770,"type":161},"Entreprises sorties du périmètre",{"type":517,"attrs":772,"content":773},{"colspan":493,"rowspan":493,"colwidth":26,"backgroundColor":26},[774],{"type":155,"attrs":775,"content":776},{"textAlign":26,"key":398},[777],{"text":778,"type":161},"Reporting volontaire ou réponses aux demandes de la chaîne de valeur",{"type":155,"attrs":780,"content":781},{"textAlign":26,"key":404},[782,784,788,790,797],{"text":783,"type":161},"Les entreprises nouvellement concernées par les seuils de 1 000 salariés et 450 millions d’euros de chiffre d’affaires net publieront donc leur premier rapport en ",{"text":785,"type":161,"marks":786},"2028 au titre de l’exercice 2027",[787],{"type":272},{"text":789,"type":161},". Cette évolution est confirmée par le ",{"text":791,"type":161,"marks":792},"Conseil de l’Union européenne",[793,796],{"type":338,"attrs":794},{"href":795,"uuid":26,"anchor":26,"target":341,"linktype":140},"https://www.consilium.europa.eu/en/press/press-releases/2026/02/24/council-signs-off-simplification-of-sustainability-reporting-and-due-diligence-requirements-to-boost-eu-competitiveness/",{"type":272},{"text":296,"type":161},{"type":155,"attrs":799,"content":800},{"textAlign":26,"key":418},[801],{"text":802,"type":161},"Les entreprises déjà engagées dans le reporting doivent, quant à elles, vérifier les mesures transitoires applicables aux exercices 2025 et 2026, puis suivre le calendrier des standards ESRS révisés.",{"type":309,"attrs":804,"content":805},{"level":390,"textAlign":26},[806],{"text":807,"type":161,"marks":808},"La transposition française est-elle déjà terminée ?",[809],{"type":272},{"type":155,"attrs":811,"content":812},{"textAlign":26,"key":449},[813,815,819],{"text":814,"type":161},"La directive européenne doit encore être transposée dans le droit français. Les États membres disposent d’un délai allant jusqu’au ",{"text":816,"type":161,"marks":817},"19 mars 2027",[818],{"type":272},{"text":820,"type":161}," pour transposer les dispositions concernées.",{"type":155,"attrs":822,"content":823},{"textAlign":26,"key":459},[824,826,830],{"text":825,"type":161},"La loi française qui avait transposé la CSRD dans sa version précédente devra donc être adaptée. ",{"text":827,"type":161,"marks":828},"Les références au Code de commerce et aux textes français doivent être vérifiées selon l’exercice documenté",[829],{"type":272},{"text":831,"type":161},", notamment pour les entreprises qui ont commencé leur préparation avant l’adoption de l’Omnibus.",{"type":155,"attrs":833,"content":834},{"textAlign":26,"key":471},[835],{"text":836,"type":161},"Un projet CSRD lancé en 2025 n’a pas nécessairement perdu sa valeur. Il doit cependant être réexaminé à la lumière :",{"type":351,"content":838},[839,846,853,860,867],{"type":354,"content":840},[841],{"type":155,"attrs":842,"content":843},{"textAlign":26,"key":480},[844],{"text":845,"type":161},"des nouveaux seuils ;",{"type":354,"content":847},[848],{"type":155,"attrs":849,"content":850},{"textAlign":26,"key":497},[851],{"text":852,"type":161},"du calendrier révisé ;",{"type":354,"content":854},[855],{"type":155,"attrs":856,"content":857},{"textAlign":26,"key":508},[858],{"text":859,"type":161},"des ESRS modifiés ;",{"type":354,"content":861},[862],{"type":155,"attrs":863,"content":864},{"textAlign":26,"key":522},[865],{"text":866,"type":161},"des règles françaises transposées ;",{"type":354,"content":868},[869],{"type":155,"attrs":870,"content":871},{"textAlign":26,"key":531},[872],{"text":873,"type":161},"des demandes des clients et partenaires.",{"type":309,"attrs":875,"content":876},{"level":311,"textAlign":26},[877],{"text":878,"type":161,"marks":879},"Les PME exemptées peuvent-elles encore être sollicitées ?",[880],{"type":272},{"type":298,"attrs":882},{"id":430,"body":883},[884],{"_uid":885,"asset":886,"caption":52,"component":439},"i-5198f7dc-d54b-4232-b403-5a15fbc27e47",{"id":887,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":888,"copyright":52,"fieldtype":136,"meta_data":889,"is_external_url":29},208918519540019,"https://a.storyblok.com/f/146026/1280x1920/725217e489/dts_midnight_agenda_shauna_summers_photos_id13083.jpg",{"size":890},"1280x1920",{"type":155,"attrs":892,"content":893},{"textAlign":26,"key":542},[894],{"text":895,"type":161},"Sortir du périmètre obligatoire ne signifie pas échapper aux demandes ESG. Les grands groupes qui restent soumis à la CSRD doivent continuer à documenter certains éléments de leur chaîne de valeur, notamment lorsque les informations demandées concernent leurs fournisseurs.",{"type":155,"attrs":897,"content":898},{"textAlign":26,"key":551},[899],{"text":900,"type":161},"Une PME peut donc recevoir un questionnaire sur :",{"type":351,"content":902},[903,910,917,924,931,938,945],{"type":354,"content":904},[905],{"type":155,"attrs":906,"content":907},{"textAlign":26,"key":562},[908],{"text":909,"type":161},"ses émissions de gaz à effet de serre ;",{"type":354,"content":911},[912],{"type":155,"attrs":913,"content":914},{"textAlign":26,"key":571},[915],{"text":916,"type":161},"sa consommation d’énergie ;",{"type":354,"content":918},[919],{"type":155,"attrs":920,"content":921},{"textAlign":26,"key":582},[922],{"text":923,"type":161},"ses politiques sociales ;",{"type":354,"content":925},[926],{"type":155,"attrs":927,"content":928},{"textAlign":26,"key":591},[929],{"text":930,"type":161},"ses conditions de travail ;",{"type":354,"content":932},[933],{"type":155,"attrs":934,"content":935},{"textAlign":26,"key":602},[936],{"text":937,"type":161},"ses achats responsables ;",{"type":354,"content":939},[940],{"type":155,"attrs":941,"content":942},{"textAlign":26,"key":611},[943],{"text":944,"type":161},"ses pratiques de gouvernance ;",{"type":354,"content":946},[947],{"type":155,"attrs":948,"content":949},{"textAlign":26,"key":617},[950],{"text":951,"type":161},"ses risques liés à la chaîne d’approvisionnement.",{"type":155,"attrs":953,"content":954},{"textAlign":26,"key":636},[955,957,961],{"text":956,"type":161},"L’obligation légale peut avoir disparu pour le fournisseur, mais ",{"text":958,"type":161,"marks":959},"l’exigence commerciale peut rester bien réelle",[960],{"type":272},{"text":296,"type":161},{"type":155,"attrs":963,"content":964},{"textAlign":26,"key":642},[965],{"text":966,"type":161},"Cette situation concerne particulièrement les PME qui fournissent de grands groupes industriels, des distributeurs, des acteurs financiers ou des entreprises soumises à des exigences ESG fortes.",{"type":309,"attrs":968,"content":969},{"level":311,"textAlign":26},[970],{"text":971,"type":161,"marks":972},"Que peut demander un grand client à un fournisseur exempté ?",[973],{"type":272},{"type":155,"attrs":975,"content":976},{"textAlign":26,"key":657},[977],{"text":978,"type":161},"L’Omnibus introduit un plafonnement des demandes de données adressées à certaines entreprises de la chaîne de valeur.",{"type":155,"attrs":980,"content":981},{"textAlign":26,"key":663},[982,984,987,989,996],{"text":983,"type":161},"Une entreprise soumise à la CSRD ne peut pas demander à une entreprise de ",{"text":545,"type":161,"marks":985},[986],{"type":272},{"text":988,"type":161}," davantage d’informations que celles prévues par le standard volontaire applicable. La Commission précise que ce plafonnement s’appuie sur le standard volontaire destiné aux entreprises plus petites. Consultez les explications de la ",{"text":990,"type":161,"marks":991},"Commission européenne sur le plafonnement de la chaîne de valeur",[992,995],{"type":338,"attrs":993},{"href":994,"uuid":26,"anchor":26,"target":341,"linktype":140},"https://finance.ec.europa.eu/news/feedback-sustainability-reporting-standards-additional-explanatory-information-regarding-value-chain-2026-05-06_en",{"type":272},{"text":296,"type":161},{"type":155,"attrs":998,"content":1000},{"textAlign":26,"key":999},"p-34",[1001],{"text":1002,"type":161},"Un client ne peut donc pas exiger automatiquement d’une PME un rapport ESRS complet si cette PME n’est pas elle-même soumise à la CSRD.",{"type":155,"attrs":1004,"content":1006},{"textAlign":26,"key":1005},"p-35",[1007,1009,1013],{"text":1008,"type":161},"Le plafonnement ne signifie pas que toute demande ESG est interdite. 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Les employés ont besoin d'outils flexibles et intuitifs pour pouvoir dépenser facilement et être en mesure de faire leur travail.",{"type":3286},{"type":3286},{"text":3319,"type":161},"C'est à ce moment-là que Spendesk devient le bon choix.",{"_uid":3321,"title":3322,"component":1697,"description":3323},"f20ef905-76e9-4b90-a0db-1e8c1c5ae03f","Comment fonctionne Spendesk ?",{"type":152,"content":3324},[3325,3329,3333,3342,3346,3350,3359,3363,3367,3371,3375],{"type":155,"content":3326},[3327],{"text":3328,"type":161},"Spendesk fournit des moyens de paiement connectés à une plateforme puissante de gestion des dépenses conçue pour les équipes financières.",{"type":155,"content":3330},[3331],{"text":3332,"type":161},"Il s'agit notamment de cartes de débit pour remplacer les cartes bancaires traditionnelles, de cartes virtuelles pour les achats en ligne et de notes de frais automatisées pour les achats imprévus.",{"type":155,"content":3334},[3335,3339,3340],{"text":3336,"type":161,"marks":3337},"Pour les employés",[3338],{"type":272},{"type":3286},{"text":3341,"type":161},"Les employés n'ont plus besoin d'avancer de l'argent. Ils demandent simplement des fonds pour un achat particulier et peuvent utiliser leur carte Spendesk physique ou virtuelle pour effectuer le paiement.",{"type":155,"content":3343},[3344],{"text":3345,"type":161},"Si, pour quelque raison que ce soit, l'employé ne peut pas utiliser sa carte Spendesk, il prend une photo du justificatif via l'application mobile et crée une note de frais en temps réel.",{"type":155,"content":3347},[3348],{"text":3349,"type":161},"Elle est envoyée directement à son responsable pour validation, puis à l'équipe financière.",{"type":155,"content":3351},[3352,3356,3357],{"text":3353,"type":161,"marks":3354},"Pour les équipes financières",[3355],{"type":272},{"type":3286},{"text":3358,"type":161},"Chaque employé a son propre profil sur Spendesk et son propre budget. Contrairement aux cartes bancaires classiques, vous savez en temps réel qui dépense quoi.",{"type":155,"content":3360},[3361],{"text":3362,"type":161},"Spendesk permet aux contrôleurs de créer des limites de dépenses et des approbations préalables. Par exemple, les décideurs et responsables auront un niveau de dépenses préapprouvé, différent de celui des autres collaborateurs.",{"type":155,"content":3364},[3365],{"text":3366,"type":161},"Si un employé a besoin de revoir son budget pré-approuvé, il peut en faire la demande à son responsable via l'application mobile ou web.",{"type":155,"content":3368},[3369],{"text":3370,"type":161},"Les équipes financières peuvent suivre l'ensemble des dépenses et assurer ainsi le suivi des reçus ou factures manquantes, en envoyant des rappels aux employés.",{"type":155,"content":3372},[3373],{"text":3374,"type":161},"Le suivi des dépenses est également plus facile car les équipes financières peuvent regrouper les dépenses et leur attribuer les bons taux de TVA et comptes de charges, avant de tout exporter en quelques clics vers leurs outils comptables.",{"type":155,"content":3376},[3377],{"text":3378,"type":161},"Spendesk fluidifie l'ensemble du processus de gestion des dépenses de l'entreprise, la rendant complète, intuitive et efficace.",[3380],{"cta":3381,"_uid":3382,"title":3383,"eyebrow":3390,"subtitle":3393,"component":309,"textAlign":52,"sectionSettings":3399,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":52},[],"3a4e21f5-9dd8-421d-b801-700d2fd12756",{"type":152,"content":3384},[3385],{"type":309,"attrs":3386,"content":3387},{"level":311},[3388],{"text":3389,"type":161},"Démarrer avec Spendesk",{"type":152,"content":3391},[3392],{"type":155},{"type":152,"content":3394},[3395],{"type":155,"content":3396},[3397],{"text":3398,"type":161},"Fermez les comptes 4 fois plus rapidement, collectez plus de 95 % des reçus à temps et obtenez une visibilité de 100 % sur les dépenses de l'entreprise.",[],[],"Table des 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00:00",[],"Clôture comptable en PME multi-entités : automatisez le rapprochement bancaire, fiabilisez le lettrage et pilotez votre checklist de fin de mois.",[],[3443],{"cta":3444,"_uid":3445,"items":3446,"heading":3576,"reverse":29,"component":1796,"sectionSettings":3600},[],"eabab4e5-8889-4c3b-9283-c4934f4f4256",[3447,3457,3467,3512,3522,3532,3566],{"_uid":3448,"hide":29,"title":3449,"component":1697,"description":3450},"b3d4a443-73ee-4408-aa5b-ec71c199e6a2","Quelle est la différence entre rapprochement bancaire et réconciliation bancaire ?",{"type":152,"content":3451},[3452],{"type":155,"attrs":3453,"content":3454},{"textAlign":26},[3455],{"text":3456,"type":161},"Le rapprochement bancaire compare le relevé bancaire avec les écritures du compte 512. La réconciliation est une notion plus large, qui peut également couvrir les comptes clients, fournisseurs, les justificatifs et les opérations entre plusieurs sources de données.",{"_uid":3458,"hide":29,"title":3459,"component":1697,"description":3460},"5aa55bb2-4345-4e98-b91c-d18c1d1817e7","Faut-il faire le lettrage avant le rapprochement bancaire ?",{"type":152,"content":3461},[3462],{"type":155,"attrs":3463,"content":3464},{"textAlign":26},[3465],{"text":3466,"type":161},"Il n’existe pas toujours un ordre obligatoire. En pratique, le lettrage et le rapprochement bancaire peuvent être réalisés en parallèle. Le lettrage permet de nettoyer les comptes clients et fournisseurs, tandis que le rapprochement vérifie la concordance entre la banque et la comptabilité.",{"_uid":3468,"hide":29,"title":3469,"component":1697,"description":3470},"1ead6d5c-8098-43e6-af8f-45c8ed11cddf","Pouvez-vous donner un exemple concret de rapprochement bancaire ?",{"type":152,"content":3471},[3472],{"type":155,"attrs":3473,"content":3474},{"textAlign":26},[3475,3477,3481,3483,3487,3489,3493,3495,3499,3501,3505,3507,3511],{"text":3476,"type":161},"Avec un compte 512 à ",{"text":3478,"type":161,"marks":3479},"42 000 €",[3480],{"type":272},{"text":3482,"type":161}," et un relevé bancaire à ",{"text":3484,"type":161,"marks":3485},"43 650 €",[3486],{"type":272},{"text":3488,"type":161},", un chèque de ",{"text":3490,"type":161,"marks":3491},"1 500 €",[3492],{"type":272},{"text":3494,"type":161}," non débité, un virement client de ",{"text":3496,"type":161,"marks":3497},"240 €",[3498],{"type":272},{"text":3500,"type":161}," et ",{"text":3502,"type":161,"marks":3503},"90 €",[3504],{"type":272},{"text":3506,"type":161}," de frais bancaires ramènent les deux colonnes à un solde corrigé identique de ",{"text":3508,"type":161,"marks":3509},"42 150 €",[3510],{"type":272},{"text":296,"type":161},{"_uid":3513,"hide":29,"title":3514,"component":1697,"description":3515},"e0cd52bf-94a0-4b82-92a0-91d8fea5e069","À quelle fréquence faut-il faire un rapprochement bancaire ?",{"type":152,"content":3516},[3517],{"type":155,"attrs":3518,"content":3519},{"textAlign":26},[3520],{"text":3521,"type":161},"Un rapprochement mensuel constitue une bonne base. En environnement multi-entités ou lorsque les volumes sont importants, un rythme hebdomadaire réduit le nombre d’écarts à traiter lors de la clôture.",{"_uid":3523,"hide":29,"title":3524,"component":1697,"description":3525},"2310f311-5848-474d-871b-8e10246b307a","Quelles sont les dates clés d’une clôture comptable ?",{"type":152,"content":3526},[3527],{"type":155,"attrs":3528,"content":3529},{"textAlign":26},[3530],{"text":3531,"type":161},"Les dates dépendent de l’organisation de l’entreprise. Une checklist peut prévoir le rapprochement et le lettrage entre J+1 et J+5, les écritures d’inventaire avant la validation des comptes et les déclarations fiscales selon les échéances indiquées dans l’espace professionnel.",{"_uid":3533,"hide":29,"title":3534,"component":1697,"description":3535},"556b45a3-d58f-49ab-b364-b512ccb5171f","Quelle peut être la durée du premier exercice comptable ?",{"type":152,"content":3536},[3537],{"type":155,"attrs":3538,"content":3539},{"textAlign":26},[3540,3546,3550,3555,3562],{"text":3541,"type":161,"marks":3542},"Le premier exercice comptable peut durer moins ou plus de 12 mois, dans la limite de ",[3543],{"type":2458,"attrs":3544},{"color":3545},"oklch(0.923 0.003 48.717)",{"text":3547,"type":161,"marks":3548},"24 mois",[3549],{"type":272},{"text":3551,"type":161,"marks":3552},". Lorsque l’exercice dépasse 12 mois, l’entreprise doit néanmoins respecter les obligations d’inventaire prévues par les règles comptables, conformément aux règles relatives à la ",[3553],{"type":2458,"attrs":3554},{"color":3545},{"text":3556,"type":161,"marks":3557},"date de clôture d’un exercice comptable",[3558,3561],{"type":338,"attrs":3559},{"href":3560,"uuid":26,"anchor":26,"target":341,"linktype":140},"https://entreprendre.service-public.fr/vosdroits/F32069",{"type":272},{"text":296,"type":161,"marks":3563},[3564],{"type":2458,"attrs":3565},{"color":3545},{"_uid":3567,"hide":29,"title":3568,"component":1697,"description":3569},"0e745394-5312-4a13-955e-b06e0beb1304","Comment réduire les tâches manuelles lors de la clôture ?",{"type":152,"content":3570},[3571],{"type":155,"attrs":3572,"content":3573},{"textAlign":26},[3574],{"text":3575,"type":161},"La réduction des tâches manuelles passe par la collecte automatique des justificatifs, le rapprochement des transactions, la catégorisation des dépenses, le suivi des exceptions et l’export des écritures vers le logiciel comptable. L’automatisation doit toutefois rester accompagnée d’un contrôle comptable et d’une documentation des écarts.",[3577],{"cta":3578,"_uid":3579,"title":3580,"eyebrow":3589,"subtitle":3595,"component":309,"textAlign":52,"eyebrowPill":29,"checkmarkList":29,"flexibleSection":3598,"sectionSettings":3599,"displaySeparator":29,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":52},[],"4841a5f7-36a4-4ae7-b4e0-528be8e37d49",{"type":152,"content":3581},[3582],{"type":309,"attrs":3583,"content":3584},{"level":311,"textAlign":26},[3585],{"text":3586,"type":161,"marks":3587},"Questions sur la clôture comptable et le rapprochement 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00:00",[],"Logiciel de gestion des dépenses pour PME : comparez cartes d’entreprise, notes de frais, factures, workflows et intégrations comptables.",[],[3695],{"cta":3696,"_uid":3697,"items":3698,"heading":3781,"reverse":29,"component":1796,"sectionSettings":3807},[],"b87e3736-f663-4f97-bbd5-bc13fe2b3a5d",[3699,3716,3732,3749,3765],{"_uid":3700,"hide":29,"title":3701,"component":1697,"description":3702},"4d59fbe2-9211-447b-baa7-22ac2a7f57e2","Combien coûte un logiciel de gestion des dépenses pour une PME ?",{"type":152,"attrs":3703,"content":3704},{"backgroundColor":26},[3705],{"type":155,"attrs":3706,"content":3707},{"textAlign":26},[3708,3710,3714],{"text":3709,"type":161},"Le prix dépend du nombre d’utilisateurs, des cartes, des fonctionnalités, du volume de transactions et des intégrations demandées. Les solutions peuvent fonctionner avec ",{"text":3711,"type":161,"marks":3712},"un abonnement mensuel, une tarification par utilisateur ou une offre sur devis",[3713],{"type":272},{"text":3715,"type":161},". Comparez surtout le coût total avec le temps consacré aujourd’hui à la saisie, aux relances et aux corrections.",{"_uid":3717,"hide":29,"title":3718,"component":1697,"description":3719},"ae408c76-b477-4f6a-807b-ff76fafdbae8","Quelle est la différence entre la gestion des dépenses et les notes de frais ?",{"type":152,"attrs":3720,"content":3721},{"backgroundColor":26},[3722],{"type":155,"attrs":3723,"content":3724},{"textAlign":26},[3725,3727,3731],{"text":3726,"type":161},"Les notes de frais concernent les dépenses avancées personnellement par les collaborateurs et remboursées par l’entreprise. La gestion des dépenses couvre un périmètre plus large : ",{"text":3728,"type":161,"marks":3729},"cartes d’entreprise, factures fournisseurs, notes de frais, achats récurrents et contrôles budgétaires",[3730],{"type":272},{"text":296,"type":161},{"_uid":3733,"hide":29,"title":3734,"component":1697,"description":3735},"32cbc670-4a0b-4fd7-a27a-71a6ed18f746","Un logiciel de gestion des dépenses est-il compatible avec Pennylane, Cegid ou Sage ?",{"type":152,"attrs":3736,"content":3737},{"backgroundColor":26},[3738],{"type":155,"attrs":3739,"content":3740},{"textAlign":26},[3741,3743,3747],{"text":3742,"type":161},"La plupart des solutions ciblant les PME françaises proposent des intégrations ou des exports vers les principaux logiciels comptables. Vérifiez toutefois ",{"text":3744,"type":161,"marks":3745},"la fréquence de synchronisation, le mapping des comptes, la transmission des justificatifs et la gestion des erreurs",[3746],{"type":272},{"text":3748,"type":161}," avant de choisir.",{"_uid":3750,"hide":29,"title":3751,"component":1697,"description":3752},"77ef4143-b0b8-496e-b7b4-d7305d2baa24","Combien de temps faut-il pour déployer un logiciel de gestion des dépenses ?",{"type":152,"attrs":3753,"content":3754},{"backgroundColor":26},[3755],{"type":155,"attrs":3756,"content":3757},{"textAlign":26},[3758,3760,3764],{"text":3759,"type":161},"Un déploiement simple peut prendre quelques semaines. Le délai augmente avec le nombre d’entités, de cartes, d’utilisateurs et de règles comptables. Un projet complet doit inclure ",{"text":3761,"type":161,"marks":3762},"le paramétrage, les tests, la formation et la validation du flux comptable",[3763],{"type":272},{"text":296,"type":161},{"_uid":3766,"hide":29,"title":3767,"component":1697,"description":3768},"0138006d-8573-42e2-b051-ee13b93ea628","Comment choisir le meilleur logiciel de gestion des dépenses ?",{"type":152,"attrs":3769,"content":3770},{"backgroundColor":26},[3771],{"type":155,"attrs":3772,"content":3773},{"textAlign":26},[3774,3776,3780],{"text":3775,"type":161},"Le meilleur outil est celui qui permet à votre PME de ",{"text":3777,"type":161,"marks":3778},"contrôler les dépenses avant paiement, collecter les justificatifs au bon moment et transmettre des données fiables à la 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comment choisir l’outil adapté à votre entreprise 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00:00",[],[],"Comparez les logiciels de suivi budgétaire : fonctionnalités, budget engagé, approbations, intégrations et critères pour choisir le bon outil.\n",[],[3861],{"cta":3862,"_uid":3863,"items":3864,"heading":3931,"reverse":29,"component":1796,"sectionSettings":3955},[],"a321fb8a-19a0-4ccf-b69b-fb6552c8b83f",[3865,3876,3887,3898,3909,3920],{"_uid":3866,"hide":29,"title":3867,"component":1697,"description":3868},"5d9bce05-658f-44d7-b239-7a271963f0b9","Quel est le meilleur logiciel de suivi budgétaire pour une PME ?",{"type":152,"attrs":3869,"content":3870},{"backgroundColor":26},[3871],{"type":155,"attrs":3872,"content":3873},{"textAlign":26},[3874],{"text":3875,"type":161},"Le meilleur outil dépend du nombre d’entités, du nombre de responsables de budget et du niveau de suivi attendu. Une PME avec une seule entité peut commencer avec un logiciel comptable et un outil de gestion des dépenses. Une PME avec plusieurs équipes doit privilégier le suivi du budget engagé, les approbations, les droits d’accès et les intégrations comptables.",{"_uid":3877,"hide":29,"title":3878,"component":1697,"description":3879},"7a3e2259-e570-4376-9696-bf8f86b7f4b7","Quelle différence entre budget prévu, engagé et réalisé ?",{"type":152,"attrs":3880,"content":3881},{"backgroundColor":26},[3882],{"type":155,"attrs":3883,"content":3884},{"textAlign":26},[3885],{"text":3886,"type":161},"Le budget prévu correspond au montant autorisé. Le budget engagé correspond aux dépenses décidées mais pas encore nécessairement comptabilisées. Le budget réalisé correspond aux dépenses enregistrées ou payées. Comparer les trois permet d’anticiper les dépassements au lieu de les constater à la clôture.",{"_uid":3888,"hide":29,"title":3889,"component":1697,"description":3890},"e74f9a3b-cd8e-4740-bf8d-ed0fa08d85ae","Excel suffit-il pour suivre un budget ?",{"type":152,"attrs":3891,"content":3892},{"backgroundColor":26},[3893],{"type":155,"attrs":3894,"content":3895},{"textAlign":26},[3896],{"text":3897,"type":161},"Excel peut suffire pour une petite structure avec une seule entité, peu de lignes budgétaires et peu d’utilisateurs. Il devient plus fragile lorsque plusieurs versions circulent, que les dépenses engagées ne sont pas suivies ou que les managers ont besoin d’une information en temps réel.",{"_uid":3899,"hide":29,"title":3900,"component":1697,"description":3901},"4387ed28-7167-4a6f-b966-1ecd35c57afa","Un logiciel FP&A remplace-t-il un logiciel de suivi des dépenses ?",{"type":152,"attrs":3902,"content":3903},{"backgroundColor":26},[3904],{"type":155,"attrs":3905,"content":3906},{"textAlign":26},[3907],{"text":3908,"type":161},"Non. Un logiciel FP&A sert principalement à construire des scénarios, prévoir les résultats et consolider les données. Un outil de gestion des dépenses capte les demandes, cartes, notes de frais et factures au moment où elles interviennent. Les deux solutions peuvent être complémentaires.",{"_uid":3910,"hide":29,"title":3911,"component":1697,"description":3912},"7279dbe6-c90c-486e-a752-3effae3fca89","Quelles intégrations vérifier avant de choisir un outil ?",{"type":152,"attrs":3913,"content":3914},{"backgroundColor":26},[3915],{"type":155,"attrs":3916,"content":3917},{"textAlign":26},[3918],{"text":3919,"type":161},"Vérifiez l’intégration avec votre logiciel comptable, votre ERP, votre outil de paie si nécessaire et vos systèmes de paiement. Contrôlez aussi les données synchronisées, la fréquence des mises à jour, les dimensions analytiques et les possibilités d’export ou d’API.",{"_uid":3921,"hide":29,"title":3922,"component":1697,"description":3923},"bace8455-8220-4b1b-bd23-9ce3c39cdbba","Comment tester un logiciel de suivi budgétaire ?",{"type":152,"attrs":3924,"content":3925},{"backgroundColor":26},[3926],{"type":155,"attrs":3927,"content":3928},{"textAlign":26},[3929],{"text":3930,"type":161},"Testez-le sur un mois complet et sur un périmètre limité, avec vos propres dépenses. Vérifiez le suivi du budget engagé, les workflows d’approbation, les alertes, les droits d’accès, les exports comptables et le temps nécessaire à la production du reporting.",[3932],{"cta":3933,"_uid":3934,"title":3935,"layout":52,"eyebrow":3943,"subtitle":3950,"component":309,"textAlign":52,"eyebrowPill":29,"checkmarkList":29,"flexibleSection":3953,"sectionSettings":3954,"displaySeparator":29,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":52},[],"9faf5db3-f86f-469c-b307-c83919dbf275",{"type":152,"attrs":3936,"content":3937},{"backgroundColor":26},[3938],{"type":309,"attrs":3939,"content":3940},{"level":311,"textAlign":26},[3941],{"text":3942,"type":161},"Questions fréquentes sur les logiciels de suivi budgétaire",{"type":152,"attrs":3944,"content":3945},{"backgroundColor":26},[3946],{"type":155,"attrs":3947,"content":3948},{"textAlign":26},[3949],{"text":1790,"type":161},{"type":152,"content":3951},[3952],{"type":155},[],[],[],"logiciel-de-suivi-budgetaire","fr/blog/logiciel-de-suivi-budgetaire",-4040,[],"17487fd8-0530-4aa4-823b-229a64e08030",[],"blog/logiciel-de-suivi-budgetaire",[3964,3965,3966],{"path":3962,"name":26,"lang":33,"published":26},{"path":3962,"name":26,"lang":39,"published":26},{"path":3962,"name":26,"lang":41,"published":26},{"name":3968,"created_at":3969,"published_at":3970,"updated_at":3971,"id":3972,"uuid":3973,"content":3974,"slug":4087,"full_slug":4088,"sort_by_date":26,"position":4089,"tag_list":4090,"is_startpage":29,"parent_id":1802,"meta_data":26,"group_id":4091,"first_published_at":4092,"release_id":26,"lang":33,"path":26,"alternates":4093,"default_full_slug":4094,"translated_slugs":4095},"Analyse des écarts budgétaires : méthode, seuils et actions correctives","2026-09-11T16:19:06.315Z","2026-11-03T12:09:13.302Z","2026-11-03T12:09:13.332Z",218947364137443,"f8b80f93-aaed-4e0a-b181-7f066352279f",{"_uid":3975,"title":3968,"topics":3976,"noIndex":29,"category":3985,"language":3994,"component":1664,"heroMedia":3995,"publishedAt":4003,"redirectUrl":52,"listingImage":4004,"metaDescription":4005,"bottomArticleCta":4006,"componentsAfterTheArticle":4007},"a9d13a9e-a368-4d39-a661-8e1f0cd8f1da",[3977],{"name":177,"created_at":178,"published_at":179,"updated_at":180,"id":181,"uuid":182,"content":3978,"slug":193,"full_slug":194,"sort_by_date":26,"position":195,"tag_list":3979,"is_startpage":29,"parent_id":197,"meta_data":26,"group_id":198,"first_published_at":199,"release_id":26,"lang":33,"path":26,"alternates":3980,"default_full_slug":201,"translated_slugs":3981,"_stopResolving":42},{"_uid":192,"name":177,"component":23},[],[],[3982,3983,3984],{"path":201,"name":26,"lang":33,"published":26},{"path":201,"name":26,"lang":39,"published":26},{"path":201,"name":26,"lang":41,"published":26},{"name":1652,"created_at":1653,"published_at":16,"updated_at":1654,"id":1655,"uuid":1656,"content":3986,"slug":1664,"full_slug":1665,"sort_by_date":26,"position":27,"tag_list":3988,"is_startpage":29,"parent_id":1667,"meta_data":26,"group_id":1668,"first_published_at":1669,"release_id":26,"lang":33,"path":26,"alternates":3989,"default_full_slug":1671,"translated_slugs":3990,"_stopResolving":42},{"_uid":1658,"icon":3987,"name":1652,"component":1663},{"id":1660,"alt":1661,"name":52,"focus":52,"title":52,"filename":1662,"copyright":52,"fieldtype":136,"is_external_url":29},[],[],[3991,3992,3993],{"path":1671,"name":26,"lang":33,"published":26},{"path":1671,"name":26,"lang":39,"published":26},{"path":1671,"name":26,"lang":41,"published":26},[33],[3996],{"_uid":3997,"link":3998,"asset":3999,"caption":52,"component":439},"96b9cd00-7f46-4d34-a6f1-e10a4bfc780b",{"id":52,"url":52,"linktype":1841,"fieldtype":141,"cached_url":2877,"prep":42},{"id":4000,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":4001,"copyright":52,"fieldtype":136,"meta_data":4002,"is_external_url":29},164060175892697,"https://a.storyblok.com/f/146026/1536x1024/28f26daba2/1773976987824-w4lbcl.png",{},"2026-09-11 00:00",[],"Analyse des écarts budgétaires : découvrez comment fixer les seuils, distinguer les causes et transformer le budget contre réel en outil de décision.",[],[4008],{"cta":4009,"_uid":4010,"items":4011,"heading":4062,"reverse":29,"component":1796,"sectionSettings":4086},[],"d6a8d668-7819-40f6-80a8-0a4abb490995",[4012,4029,4040,4051],{"_uid":4013,"hide":29,"title":4014,"component":1697,"description":4015},"cc45fb69-14ab-4c94-bfd0-533880bbebb9","Un écart favorable doit-il être analysé ?",{"type":152,"attrs":4016,"content":4017},{"backgroundColor":26},[4018],{"type":155,"attrs":4019,"content":4020},{"textAlign":26},[4021,4023,4027],{"text":4022,"type":161},"Oui. Une dépense inférieure au budget peut traduire une économie réelle, mais aussi un ",{"text":4024,"type":161,"marks":4025},"projet reporté",[4026],{"type":272},{"text":4028,"type":161},", une facture non reçue ou une charge enregistrée sur une autre période.",{"_uid":4030,"hide":29,"title":4031,"component":1697,"description":4032},"6121b289-4203-4003-8a64-53daa70532f6","Quelle différence entre un écart temporaire et un écart structurel ?",{"type":152,"attrs":4033,"content":4034},{"backgroundColor":26},[4035],{"type":155,"attrs":4036,"content":4037},{"textAlign":26},[4038],{"text":4039,"type":161},"Un écart temporaire provient généralement d’un décalage de calendrier ou d’une dépense exceptionnelle. Un écart structurel traduit une tendance durable, comme une hausse de prix ou un budget sous-évalué, et nécessite une action de fond.",{"_uid":4041,"hide":29,"title":4042,"component":1697,"description":4043},"f4ae7d56-48b1-4aad-a4f1-8e7ed055cb73","Comment adapter les seuils de matérialité à la taille de l’entreprise ?",{"type":152,"attrs":4044,"content":4045},{"backgroundColor":26},[4046],{"type":155,"attrs":4047,"content":4048},{"textAlign":26},[4049],{"text":4050,"type":161},"Fixez le seuil absolu en fonction du budget global, du niveau de détail suivi et de l’impact du poste sur le résultat. Le seuil relatif peut se situer autour de 5 à 10 %, mais il doit être ajusté selon la nature de la dépense.",{"_uid":4052,"hide":29,"title":4053,"component":1697,"description":4054},"f0c5602a-3d9d-4487-bae0-0bb1640e09d4","Qui doit commenter les écarts budgétaires ?",{"type":152,"attrs":4055,"content":4056},{"backgroundColor":26},[4057],{"type":155,"attrs":4058,"content":4059},{"textAlign":26},[4060],{"text":4061,"type":161},"Le responsable de budget explique les écarts de son périmètre. Le contrôleur de gestion consolide et challenge les analyses. La direction financière intervient lorsque l’écart nécessite une décision d’allocation ou une révision de prévision.",[4063],{"cta":4064,"_uid":4065,"title":4066,"eyebrow":4074,"subtitle":4081,"component":309,"textAlign":52,"eyebrowPill":29,"checkmarkList":29,"flexibleSection":4084,"sectionSettings":4085,"displaySeparator":29,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":52},[],"81b73c85-1b92-4497-8c4e-1801b688c08f",{"type":152,"attrs":4067,"content":4068},{"backgroundColor":26},[4069],{"type":309,"attrs":4070,"content":4071},{"level":311,"textAlign":26},[4072],{"text":4073,"type":161},"Questions fréquentes sur l'analyse des écarts budgétaires",{"type":152,"attrs":4075,"content":4076},{"backgroundColor":26},[4077],{"type":155,"attrs":4078,"content":4079},{"textAlign":26},[4080],{"text":1790,"type":161},{"type":152,"content":4082},[4083],{"type":155},[],[],[],"analyse-des-ecarts-budgetaires","fr/blog/analyse-des-ecarts-budgetaires",-3440,[],"39605731-405d-4ed8-ba5f-6ee0217e6dc4","2026-09-11T16:41:03.236Z",[],"blog/analyse-des-ecarts-budgetaires",[4096,4097,4098],{"path":4094,"name":26,"lang":33,"published":26},{"path":4094,"name":26,"lang":39,"published":26},{"path":4094,"name":26,"lang":41,"published":26},["Island",4100],{"key":4101,"result":4102},"MarkdownRenderer_2eNoA7udvwLjXCwIssL6cyh6otIed8LhX4gAWlvZk",{"head":4103},{"link":4104,"style":4105},[],[],1793991551204]