[{"data":1,"prerenderedAt":2620},["ShallowReactive",2],{"fr-blog/performance-achats":3,"fr-global-content":436,"fr-article-global-content":1777,"fr-blog-article-more-articles-208733107":2035},{"name":4,"created_at":5,"published_at":6,"updated_at":7,"id":8,"uuid":9,"content":10,"slug":423,"full_slug":424,"sort_by_date":59,"position":425,"tag_list":426,"is_startpage":29,"parent_id":427,"meta_data":59,"group_id":428,"first_published_at":429,"release_id":59,"lang":65,"path":59,"alternates":430,"default_full_slug":431,"translated_slugs":432},"Évaluation de la performance des Achats : nos solutions clés en main","2022-10-24T15:42:20.720Z","2026-03-12T10:47:18.012Z","2026-03-12T10:47:27.520Z",208733107,"384e34a1-28fa-476a-872f-448fdf4c7b72",{"_uid":11,"roles":12,"title":4,"author":13,"topics":75,"content":133,"category":385,"language":411,"component":398,"heroMedia":412,"sidebarCta":419,"publishedAt":420,"readingTime":421,"redirectUrl":23,"listingImage":422,"metaDescription":23},"8e6922f0-393e-42ae-9436-ad2a864b58e7",[],{"name":14,"created_at":15,"published_at":6,"updated_at":16,"id":17,"uuid":18,"content":19,"slug":57,"full_slug":58,"sort_by_date":59,"position":60,"tag_list":61,"is_startpage":29,"parent_id":62,"meta_data":59,"group_id":63,"first_published_at":64,"release_id":59,"lang":65,"path":59,"alternates":66,"default_full_slug":67,"translated_slugs":68,"_stopResolving":74},"Faustine Rohr-Lacoste","2022-10-19T17:35:55.545Z","2026-03-12T10:47:19.862Z",206165068,"d4a7ed1e-5d21-41fb-bb7c-2c248ea8e138",{"_uid":20,"name":14,"links":21,"picture":43,"lastName":45,"component":46,"firstName":47,"description":48},"679675f6-4bbb-4803-9de2-e5f8782359b3",[22,36],{"tag":23,"_uid":24,"icon":25,"link":30,"type":23,"label":23,"style":34,"component":35,"onClickEvent":23,"openInANewTab":29,"horizontalFill":29},"","0b7430de-7fc4-469d-8538-693cf73ae98c",{"id":26,"alt":23,"name":23,"focus":23,"title":23,"filename":27,"copyright":23,"fieldtype":28,"is_external_url":29},4129791,"https://a.storyblok.com/f/146026/x/315bd7d0c7/ic_linkedin.svg","asset",false,{"id":23,"url":31,"linktype":32,"fieldtype":33,"cached_url":31},"https://www.linkedin.com/in/faustine-rohr-lacoste-47787393/","url","multilink","primary","cta",{"tag":23,"_uid":37,"icon":38,"link":41,"type":23,"label":23,"style":34,"component":35,"onClickEvent":23,"openInANewTab":29,"horizontalFill":29},"083f5ccf-d27f-49fa-a4e3-cae1940a4da4",{"id":39,"alt":23,"name":23,"focus":23,"title":23,"filename":40,"copyright":23,"fieldtype":28,"is_external_url":29},4129793,"https://a.storyblok.com/f/146026/x/9a557168a2/ic_twitter.svg",{"id":23,"url":42,"linktype":32,"fieldtype":33,"cached_url":42},"https://twitter.com/FaustineRL",{"alt":44,"name":23,"focus":23,"title":23,"filename":44,"copyright":23,"fieldtype":28,"is_external_url":29},"https://a.storyblok.com/f/146026/433x433/27a687f561/faustine-photo.png","Rohr-Lacoste","author","Faustine",{"type":49,"content":50},"doc",[51],{"type":52,"content":53},"paragraph",[54],{"text":55,"type":56},"Faustine is Head of Community at Spendesk. 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KPIs, benchmarks, axes de performances sont autant de données à construire pour obtenir une grille d'évaluation.",{"type":52,"content":140},[141],{"type":142,"attrs":143},"blok",{"body":144},[145],{"_uid":146,"html":147,"component":148},"a80b0292-92e7-4726-a099-bc9a7a003b4d","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-8c6fb60e-6ff6-4568-bfe5-dce8f4c0cc3a\">\u003Cspan class=\"hs-cta-node hs-cta-8c6fb60e-6ff6-4568-bfe5-dce8f4c0cc3a\" id=\"hs-cta-8c6fb60e-6ff6-4568-bfe5-dce8f4c0cc3a\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/8c6fb60e-6ff6-4568-bfe5-dce8f4c0cc3a\" target=\"_blank\" rel=\"noopener\">\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-8c6fb60e-6ff6-4568-bfe5-dce8f4c0cc3a\" style=\"border-width:0px;\" height=\"102\" width=\"1500\" src=\"https://no-cache.hubspot.com/cta/default/2694209/8c6fb60e-6ff6-4568-bfe5-dce8f4c0cc3a.png\"  alt=\"Le guide pour reprendre le contrôle de vos dépenses sans ralentir vos équipes\"/>\u003C/a>\u003C/span>\u003Cscript charset=\"utf-8\" src=\"https://js.hscta.net/cta/current.js\">\u003C/script>\u003Cscript type=\"text/javascript\"> hbspt.cta.load(2694209, '8c6fb60e-6ff6-4568-bfe5-dce8f4c0cc3a', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->","embed",{"type":52,"content":150},[151,153,167,169,174],{"text":152,"type":56},"Après avoir suivi les conseils de Spendesk pour mettre en œuvre une politique de ",{"text":154,"type":56,"marks":155},"gestion des Achats",[156],{"type":157,"attrs":158},"link",{"href":159,"uuid":160,"title":59,"anchor":59,"target":59,"linktype":161,"story":162},"gestion-des-achats-guide-complet","c81f63dd-4697-485d-ad0a-6c16173b3f9e","story",{"name":163,"id":164,"uuid":160,"slug":159,"url":165,"full_slug":166,"_stopResolving":74},"Le guide complet pour mettre en place une gestion des achats efficace",208732614,"blog/gestion-des-achats-guide-complet","fr/blog/gestion-des-achats-guide-complet",{"text":168,"type":56}," la plus efficace possible, Camille, DAF, est maintenant en possession de ses premiers résultats. Cependant, elle est confrontée à un autre problème : une myriade de données lui parvient de plusieurs managers, les ",{"text":170,"type":56,"marks":171},"nombreux reportings",[172],{"type":173},"bold",{"text":175,"type":56}," envahissent sa boite mail.",{"type":52,"content":177},[178],{"text":179,"type":56},"Comment extraire les bonnes informations et évaluer concrètement l’efficacité de sa politique ? Quels indicateurs choisir, quels benchmarks créer et quels axes privilégier ? Autant de questions auxquelles Camille ne peut répondre sans s’entourer des outils adéquats pour produire une analyse rapide et efficace.",{"type":52,"content":181},[182],{"text":183,"type":56},"Pour autant, il n’existe aucune formule magique : il vous faut adapter votre système d’évaluation à vos objectifs. Voici comment Camille a procédé, grâce aux conseils avisés de Spendesk :",{"type":185,"attrs":186,"content":188},"heading",{"level":187},2,[189],{"text":190,"type":56},"Sondez les parties prenantes",{"type":52,"content":192},[193],{"text":194,"type":56},"Les données issues des reportings sont nombreuses, si certaines sont actionnables immédiatement, comme la baisse du prix moyen d’achat par exemple, d’autres nécessitent une analyse plus poussée.",{"type":52,"content":196},[197,199,203],{"text":198,"type":56},"La clé du succès est de confier à chaque service une tâche concrète, simple à réaliser, qui permettra de déduire les bonnes informations. Par exemple, chaque acheteur peut mesurer les ",{"text":200,"type":56,"marks":201},"performances économiques",[202],{"type":173},{"text":204,"type":56}," de son service, notamment en impliquant le client dans le processus, ce qui permettra également de véhiculer une bonne image de votre entreprise. Afin de compléter l'analyse, n'hésitez pas à solliciter un partenaire financier qui enrichira votre rapport des observations des autres fonctions impliquées. Finalement, classez les données de façon à visualiser clairement le traditionnel triptyque coûts-qualité-délais.",{"type":52,"content":206},[207,209,213],{"text":208,"type":56},"Un bon système de mesure de la ",{"text":210,"type":56,"marks":211},"performance des achats",[212],{"type":173},{"text":214,"type":56}," doit être dynamique et adapté à l’environnement de l’entreprise et Camille a bien compris qu’il n’existe pas de processus « type».",{"type":52,"content":216},[217],{"type":218,"attrs":219},"image",{"alt":220,"src":221,"title":59},"performance-achat-benchmark.png","https://get.spendesk.com/hubfs/img-post/performance-achat-benchmark.png",{"type":185,"attrs":223,"content":224},{"level":187},[225],{"text":226,"type":56},"Réalisez des benchmarks",{"type":52,"content":228},[229,231,235,237,241],{"text":230,"type":56},"Un benchmark consiste à ",{"text":232,"type":56,"marks":233},"comparer directement ses performances",[234],{"type":173},{"text":236,"type":56}," avec celles de la concurrence sur la base de plusieurs critères. Cependant, il est parfois difficile d’avoir accès à ce type d’informations. Ne réalisez ce type d’analyses qu’à la condition de posséder des ",{"text":238,"type":56,"marks":239},"données fiables",[240],{"type":173},{"text":242,"type":56},", autrement, vous risquez d’effectuer une analyse erronée, qui sera une perte de temps.",{"type":52,"content":244},[245],{"text":246,"type":56},"Une fois les données obtenues, Camille a effectué une cartographie complète afin de les structurer et de les rassembler en plusieurs catégories. Ensuite, elle s’est assurée de comparer des éléments similaires entre ses résultats et ceux de la concurrence. Choisissez les grandeurs les plus pertinentes et capitalisez ces informations pour mettre en avant les bonnes et les mauvaises pratiques. Il sera ensuite très simple de savoir sur quels points porter vos efforts.",{"type":185,"attrs":248,"content":249},{"level":187},[250],{"text":251,"type":56},"Distinguez chaque type de performance et les indicateurs associés",{"type":52,"content":253},[254,256,260],{"text":255,"type":56},"Armés de ces outils et des bonnes pratiques indispensables pour réaliser une ",{"text":257,"type":56,"marks":258},"évaluation opérationnelle",[259],{"type":173},{"text":261,"type":56}," de ses achats, Camille doit simplement garder en tête qu’il existe plusieurs types de performances à ne pas confondre :",{"type":263,"attrs":264,"content":266},"bullet_list",{"tight":29,"key":265},"ul-0",[267],{"type":268,"content":269},"list_item",[270],{"type":52,"content":271},[272,274,278,280,284,286,290,292,296,298,304,306,318],{"text":273,"type":56},"La ",{"text":275,"type":56,"marks":276},"performance économique",[277],{"type":173},{"text":279,"type":56}," désigne l’augmentation du retour sur investissement et de la profitabilité de l’entreprise. Elle ne doit pas être confondue avec la baisse du prix d’achat, qui ne prend pas en compte la ",{"text":281,"type":56,"marks":282},"variation de la qualité des achats",[283],{"type":173},{"text":285,"type":56},". Ne sacrifiez pas la qualité contre un prix plus avantageux, vous risqueriez d’en payer les conséquences sur le long terme. C’est pourquoi l’",{"text":287,"type":56,"marks":288},"analyse de la profitabilité",[289],{"type":173},{"text":291,"type":56}," est plus pertinente, car elle prend en compte les éléments de logistique, de durée, de qualité, l’impact sur l’équipement qui utilise les produits achetés, etc... Il est également possible d’analyser l’évolution du risque sur les résultats de l’entreprise perçu par les investisseurs. Enfin, mesurer la manière dont l’innovation a contribué à l’amélioration de vos revenus est un indicateur particulièrement significatif. Par exemple, une entreprise commercialisant des gobelets en plastique ou en carton à destination de chaines de fast-food peut directement tirer profit d’un ",{"text":293,"type":56,"marks":294},"avantage concurrentiel",[295],{"type":173},{"text":297,"type":56}," si elle est la première à proposer de nouveaux modèles plus respectueux de l’environnement dans le cadre d’une ",{"text":299,"type":56,"marks":300},"démarche RSE",[301],{"type":157,"attrs":302},{"href":303,"title":59},"https://e-rse.net/definitions/rse-definition/#gs.T6jbcK4",{"text":305,"type":56},". Cela améliore immédiatement la performance de sa ",{"text":307,"type":56,"marks":308},"fonction Achats",[309],{"type":157,"attrs":310},{"href":311,"uuid":312,"title":59,"anchor":59,"target":59,"linktype":161,"story":313},"importance-strategique-fonction-achat","af7a8da6-ca6a-4a10-8390-db8368c37117",{"name":314,"id":315,"uuid":312,"slug":311,"url":316,"full_slug":317,"_stopResolving":74},"L'importance stratégique de la fonction Achats",208731764,"blog/importance-strategique-fonction-achat","fr/blog/importance-strategique-fonction-achat",{"text":319,"type":56},".",{"type":52,"content":321},[322,324,328],{"text":323,"type":56},"Une fois ces données collectées, Camille peut aisément mesurer l’amélioration de son coût d’usage, et l’",{"text":325,"type":56,"marks":326},"évolution de sa position concurrentielle",[327],{"type":173},{"text":319,"type":56},{"type":263,"attrs":330,"content":332},{"tight":29,"key":331},"ul-1",[333],{"type":268,"content":334},[335],{"type":52,"content":336},[337,338,342,344,348],{"text":273,"type":56},{"text":339,"type":56,"marks":340},"performance organisationnelle",[341],{"type":173},{"text":343,"type":56}," désigne la satisfaction de vos clients et de l’ensemble des parties prenantes dans vos relations d’affaires. Par exemple, le ",{"text":345,"type":56,"marks":346},"délai moyen de traitement d’une demande",[347],{"type":173},{"text":349,"type":56}," et le temps nécessaire pour y apporter une solution est facilement quantifiable. L’écoute, l’anticipation des besoins, le professionnalisme, la qualité d’engagement des équipes et l’efficacité des solutions sont autant de points supplémentaires à étudier.",{"type":52,"content":351},[352,354,357],{"text":353,"type":56},"Il est alors possible de tirer concrètement les enseignements de l’apport de la ",{"text":307,"type":56,"marks":355},[356],{"type":173},{"text":358,"type":56}," dans les performances globales de l’entreprise.",{"type":52,"content":360},[361,363,375],{"text":362,"type":56},"Nous sommes bien d’accord avec vous : il fallut beaucoup d’efforts à Camille pour bâtir l’ensemble de ses indicateurs, benchmarks et autres catégories de performance. Mener une réelle évaluation digne de ce nom est donc complexe et chronophage. Pour vous simplifier la vie, vous entourer des outils adaptés est la clé du succès : grâce à Spendesk, la visibilité en temps réel et la catégorisation des dépenses par types d’achat vous facilitent le quotidien dans vos reportings et l’évaluation de vos ",{"text":364,"type":56,"marks":365},"politiques Achats",[366],{"type":157,"attrs":367},{"href":368,"uuid":369,"title":59,"anchor":59,"target":59,"linktype":161,"story":370},"creer-politique-achat-entreprise","15300892-aee2-401d-8e3f-d0232dbf48e0",{"name":371,"id":372,"uuid":369,"slug":368,"url":373,"full_slug":374,"_stopResolving":74},"Pourquoi et comment créer une politique d’achat en entreprise ?",208730528,"blog/creer-politique-achat-entreprise","fr/blog/creer-politique-achat-entreprise",{"text":376,"type":56},". Doté de tous les éléments grâce à notre solution complète et en communication directe avec vos systèmes d’informations, le casse-tête de Camille n’est déjà plus qu’un lointain souvenir !",{"type":52,"content":378},[379],{"type":142,"attrs":380},{"body":381},[382],{"_uid":383,"html":384,"component":148},"6f572ed8-58c0-4fda-8cad-5570693bbe5f","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-751a57e0-0550-472c-a130-bd0fbca5134a\">\u003Cspan class=\"hs-cta-node hs-cta-751a57e0-0550-472c-a130-bd0fbca5134a\" id=\"hs-cta-751a57e0-0550-472c-a130-bd0fbca5134a\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/751a57e0-0550-472c-a130-bd0fbca5134a\" target=\"_blank\" rel=\"noopener\">\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-751a57e0-0550-472c-a130-bd0fbca5134a\" style=\"border-width:0px;\" height=\"410\" width=\"1262\" 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13:39",[],"La carte bancaire dématérialisée simplifie les paiements d'entreprise et renforce la sécurité des transactions. 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Les cartes peuvent être créées en quelques secondes depuis la plateforme, configurées avec un plafond et une durée, et liées à des règles de comptabilité pour associer automatiquement justificatifs et catégories de dépense.",{"_uid":2227,"title":2228,"component":1893,"description":2229},"131b0e5e-ebfc-4c7d-9070-22be6e9588d1","Quels sont les avantages des cartes virtuelles pour les équipes financières ?",{"type":49,"content":2230},[2231],{"type":52,"content":2232},[2233],{"text":2234,"type":56},"Spendesk améliore la sécurité et le contrôle en proposant des cartes virtuelles à usage unique, des plafonds par carte et des règles de dépense en temps réel. Ces fonctionnalités réduisent le risque de fraude, facilitent la gestion des abonnements et permettent aux équipes financières de centraliser les dépenses tout en conservant des rapports et justificatifs automatisés.",{"_uid":2236,"title":2237,"component":1893,"description":2238},"25284f89-9391-4a58-8ba9-e744495b9ecc","Peut-on limiter les dépenses et automatiser l'approbation avec une carte dématérialisée ?",{"type":49,"content":2239},[2240],{"type":52,"content":2241},[2242],{"text":2243,"type":56},"Spendesk permet de limiter les dépenses et d'automatiser les approbations via des workflows personnalisables, des règles d'autorisation et des notifications instantanées. 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Dans l’exemple illustratif de cet article, le délai varie de ",{"text":2349,"type":56,"marks":2350},"4,3 à 16,7 mois",[2351],{"type":173},{"text":2353,"type":56}," selon le scénario. Ces chiffres ne constituent pas une garantie de résultat.",{"_uid":2355,"hide":29,"title":2356,"component":1893,"description":2357},"a7c098cb-6d0a-46c6-a029-e9974db07749","Faut-il compter tout le temps gagné comme une économie ?",{"type":49,"attrs":2358,"content":2359},{"backgroundColor":59},[2360],{"type":52,"attrs":2361,"content":2362},{"textAlign":59},[2363,2367,2369,2373],{"text":2364,"type":56,"marks":2365},"Non.",[2366],{"type":173},{"text":2368,"type":56}," Le temps gagné ne devient une économie que s’il est réaffecté à une activité mesurable ou s’il permet d’éviter un coût, comme un recrutement supplémentaire. Sinon, mieux vaut le présenter comme de la ",{"text":2370,"type":56,"marks":2371},"capacité libérée",[2372],{"type":173},{"text":319,"type":56},{"_uid":2375,"hide":29,"title":2376,"component":1893,"description":2377},"24bc1289-0edf-4a6b-acc1-6fb450e96e41","Combien de temps faut-il pour déployer une solution de gestion des dépenses ?",{"type":49,"attrs":2378,"content":2379},{"backgroundColor":59},[2380],{"type":52,"attrs":2381,"content":2382},{"textAlign":59},[2383,2385,2389],{"text":2384,"type":56},"La durée dépend notamment de l’intégration comptable, du paramétrage des règles et de la mise à jour de la politique de dépenses. Ce temps doit être intégré au ",{"text":2386,"type":56,"marks":2387},"TCO du projet",[2388],{"type":173},{"text":2390,"type":56},", au même titre que la formation et le double fonctionnement éventuel.",{"_uid":2392,"hide":29,"title":2393,"component":1893,"description":2394},"a1bf55a8-49d7-4226-a1ab-aa32e7fd1a36","Quels KPI suivre après le déploiement ?",{"type":49,"attrs":2395,"content":2396},{"backgroundColor":59},[2397],{"type":52,"attrs":2398,"content":2399},{"textAlign":59},[2400,2402,2406],{"text":2401,"type":56},"Suivez quelques indicateurs simples : ",{"text":2403,"type":56,"marks":2404},"durée de la clôture, taux de justificatifs collectés, délai de remboursement et dépenses hors politique",[2405],{"type":173},{"text":2407,"type":56},". 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00:00",[],"Dépenses hors politique, apprenez à qualifier les exceptions, les faire valider et ajuster votre politique sans perdre le contrôle.",[],[2493],{"cta":2494,"_uid":2495,"items":2496,"heading":2581,"reverse":29,"component":2032,"sectionSettings":2607},[],"3109170e-b9ac-4f67-827b-0d2dde5b3215",[2497,2517,2538,2559],{"_uid":2498,"hide":29,"title":2499,"component":1893,"description":2500},"27b28cef-99af-430e-b805-f7e215234ce6","Peut-on refuser une note de frais hors politique ?",{"type":49,"attrs":2501,"content":2502},{"backgroundColor":59},[2503,2508],{"type":52,"attrs":2504,"content":2505},{"textAlign":59},[2506],{"text":2507,"type":56},"Oui, une dépense peut être refusée lorsqu’elle n’est pas professionnelle, qu’elle n’est pas justifiée ou que son montant est manifestement disproportionné.",{"type":52,"attrs":2509,"content":2510},{"textAlign":59},[2511,2513],{"text":2512,"type":56},"Un dépassement de plafond ne justifie toutefois pas toujours un refus automatique. ",{"text":2514,"type":56,"marks":2515},"Une exception peut être approuvée si son motif est réel, documenté et validé par la bonne personne.",[2516],{"type":173},{"_uid":2518,"hide":29,"title":2519,"component":1893,"description":2520},"75c18d2c-1c96-47f9-9cf3-fc2b92b6030a","Une dépense qui dépasse le plafond peut-elle être remboursée ?",{"type":49,"attrs":2521,"content":2522},{"backgroundColor":59},[2523,2528],{"type":52,"attrs":2524,"content":2525},{"textAlign":59},[2526],{"text":2527,"type":56},"Oui. Le collaborateur doit expliquer le dépassement et fournir le justificatif correspondant. L’entreprise peut alors rembourser la totalité de la dépense, seulement la partie située dans la limite prévue ou le montant complet après validation d’une dérogation.",{"type":52,"attrs":2529,"content":2530},{"textAlign":59},[2531,2533,2537],{"text":2532,"type":56},"La décision doit être conservée avec ",{"text":2534,"type":56,"marks":2535},"le motif et l’identité de l’approbateur",[2536],{"type":173},{"text":319,"type":56},{"_uid":2539,"hide":29,"title":2540,"component":1893,"description":2541},"78ff17a9-6bf7-42a1-9f2f-6b4df31426df","Quels documents faut-il conserver pour une dépense exceptionnelle ?",{"type":49,"attrs":2542,"content":2543},{"backgroundColor":59},[2544,2549],{"type":52,"attrs":2545,"content":2546},{"textAlign":59},[2547],{"text":2548,"type":56},"Conservez la note de frais, le justificatif, le motif de l’exception, le nom de l’approbateur et la décision prise.",{"type":52,"attrs":2550,"content":2551},{"textAlign":59},[2552,2554,2558],{"text":2553,"type":56},"Les pièces comptables justificatives doivent généralement être conservées pendant ",{"text":2555,"type":56,"marks":2556},"10 ans à compter de la clôture de l’exercice",[2557],{"type":173},{"text":319,"type":56},{"_uid":2560,"hide":29,"title":2561,"component":1893,"description":2562},"8241b13f-9432-4542-afb9-21d31af88bd4","Comment gérer les exceptions dans une organisation multi-sites ?",{"type":49,"attrs":2563,"content":2564},{"backgroundColor":59},[2565,2570],{"type":52,"attrs":2566,"content":2567},{"textAlign":59},[2568],{"text":2569,"type":56},"Définissez les approbateurs par entité, département et niveau de dépense. 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