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Diplômée d'expertise comptable, Laurence a 30 ans d'expérience professionnelle dans les métiers de la banque, du commissariat aux comptes et de la finance d'entreprise. Elle a exercé principalement dans les secteurs de l'agroalimentaire et de la métallurgie, tant dans des PME françaises que des groupes anglo-saxons et américains.","text","laurence-kermorgant","fr/blog/author/laurence-kermorgant",-860,[],176408854,"ea6e443c-29db-4708-b9a6-5239d19881b7","2022-11-02T15:25:44.771Z",[],"blog/author/laurence-kermorgant",[89,90,91],{"path":87,"name":26,"lang":33,"published":26},{"path":87,"name":26,"lang":39,"published":26},{"path":87,"name":26,"lang":41,"published":26},[93,123],{"name":94,"created_at":95,"published_at":96,"updated_at":97,"id":98,"uuid":99,"content":100,"slug":110,"full_slug":111,"sort_by_date":26,"position":112,"tag_list":113,"is_startpage":29,"parent_id":114,"meta_data":26,"group_id":115,"first_published_at":116,"release_id":26,"lang":33,"path":26,"alternates":117,"default_full_slug":118,"translated_slugs":119,"_stopResolving":42},"Comptabilité","2022-10-19T17:57:49.664Z","2026-09-29T09:14:36.752Z","2026-09-29T09:14:36.770Z",206171401,"d0994ca0-a555-425e-b68f-d17b0657cfdb",{"seo":101,"_uid":109,"name":94,"component":23},[102],{"_uid":103,"noIndex":29,"component":104,"metaFields":105},"003e6fa5-f394-4f34-9194-17a60fb3b7c7","seo",{"_uid":106,"plugin":107,"description":108},"2934225d-3f1b-4f90-b7af-65d9bdf88844","meta-fields","Comptabilite et finance d'entreprise : rapprochements, clotures et comment simplifier le lien entre depenses et comptabilite.","1dc6497e-1135-45e9-a2c6-426facc382ba","comptabilite","fr/blog/topic/comptabilite",-50,[],176456153,"0cd4ad6e-957d-466c-ad0c-f730e74c8b7a","2022-11-02T15:24:55.833Z",[],"blog/topic/comptabilite",[120,121,122],{"path":118,"name":26,"lang":33,"published":26},{"path":118,"name":26,"lang":39,"published":26},{"path":118,"name":26,"lang":41,"published":26},{"name":124,"created_at":125,"published_at":126,"updated_at":127,"id":128,"uuid":129,"content":130,"slug":138,"full_slug":139,"sort_by_date":26,"position":140,"tag_list":141,"is_startpage":29,"parent_id":114,"meta_data":26,"group_id":142,"first_published_at":143,"release_id":26,"lang":33,"path":26,"alternates":144,"default_full_slug":145,"translated_slugs":146,"_stopResolving":42},"Gestion des dépenses","2022-10-19T17:57:49.883Z","2026-09-29T09:14:42.092Z","2026-09-29T09:14:42.108Z",206171402,"10ebb00d-65f3-42f6-997a-5aaf2acb94de",{"seo":131,"_uid":137,"name":124,"component":23},[132],{"_uid":133,"noIndex":29,"component":104,"metaFields":134},"2aa0fc88-49a5-41a4-a816-354e28dce638",{"_uid":135,"plugin":107,"description":136},"8bba7b1a-dbab-4ced-b302-6091bbc1233f","Gestion des depenses d'entreprise : visibilite, controle et process pour garder les depenses alignees sur le budget.","5e8bdb3b-8902-4018-b794-cc7a6b9d58e2","gestion-des-depenses","fr/blog/topic/gestion-des-depenses",-60,[],"20ad7c2f-9f74-406b-8af8-7d8b9f4125de","2022-11-02T15:24:55.480Z",[],"blog/topic/gestion-des-depenses",[147,148,149],{"path":145,"name":26,"lang":33,"published":26},{"path":145,"name":26,"lang":39,"published":26},{"path":145,"name":26,"lang":41,"published":26},{"type":71,"attrs":151,"content":152},{"backgroundColor":26},[153,166,181,194,202,209,221,227,245,257,262,280,285,291,343,352,357,369,383,388,400,405,421,426,435,446,451,474,479,484,490,501,562,567,579,637,648,666,671,681,739,744,756,838,843,855,905,910,922,1004,1009,1020,1094,1099,1109,1119,1129,1136,1141,1147,1270,1275,1281,1286,1292,1297,1302,1308,1314,1332,1342,1347,1353,1387,1393,1398,1404,1427,1433,1438,1444,1449,1455,1481,1495,1500,1506,1540,1545],{"type":74,"attrs":154,"content":156},{"textAlign":26,"key":155},"p-0",[157,159,164],{"text":158,"type":78},"Toute entreprise industrielle ou commerciale qui doit établir des comptes annuels doit se conformer aux dispositions du ",{"text":160,"type":78,"marks":161},"plan comptable",[162],{"type":163},"bold",{"text":165,"type":78}," général. Mais savez-vous ce qui régit le PCG en France et comment il a évolué depuis le début de l'année ?",{"type":74,"attrs":167,"content":169},{"textAlign":26,"key":168},"p-1",[170,172,179],{"text":171,"type":78},"À compter des exercices ouverts au 1er janvier 2025, la réforme du Plan comptable général (",{"text":173,"type":78,"marks":174},"règlement ANC n°2022-06",[175],{"type":176,"attrs":177},"link",{"href":178,"uuid":26,"anchor":26,"target":26,"linktype":61},"https://formation.lefebvre-dalloz.fr/actualite/nouveau-reglement-de-lanc-2022-06-sur-la-modernisation-des-etats-financiers-quels-sont-les-impacts-pour-les-entreprises",{"text":180,"type":78},") est obligatoire. Elle simplifie la présentation des états financiers, supprime des comptes obsolètes, redéfinit strictement le résultat exceptionnel et met fin au mécanisme des transferts de charges. Les informations réglementaires relatives à la structure du PCG (classes 1 à 8), au rôle de l’ANC et aux principes généraux demeurent pleinement applicables.",{"type":182,"attrs":183},"blok",{"id":184,"body":185},"f5ecbb90-6cf1-40fb-ac86-ba6509c39b71",[186],{"_uid":187,"text":188,"color":189,"title":190,"backCtas":191,"backMedia":192,"component":193},"i-95870e1e-bf50-46ca-9694-9611934c7661","- Toute entreprise industrielle ou commerciale devant établir des comptes annuels doit se conformer au plan comptable général.\n\n\n- Depuis les exercices ouverts au 1er janvier 2025, la réforme du PCG (règlement ANC n°2022-06) est obligatoire, l'application anticipée étant possible depuis le 30 décembre 2023.\n- Le plan de comptes s'organise en huit classes : les classes 1 à 5 pour le bilan, les classes 6 et 7 pour le compte de résultat, la classe 8 pour les comptes spéciaux.\n- La réforme simplifie la présentation des états financiers, resserre la définition du résultat exceptionnel, supprime les transferts de charges (compte 791) et rationalise le plan de comptes (environ 150 comptes supprimés et 90 renumérotés).\n- Chaque société peut adapter son plan de comptes dans le respect du cadre du PCG (articles 911-5 et 932-1).","orange","📌 À retenir",[],[],"callout",{"type":182,"attrs":195},{"id":196,"body":197},"e981199f-83c2-498d-909c-8b5110378d2d",[198],{"_uid":199,"html":200,"component":201},"048aaa4d-ee7f-492e-b74d-ea482fc12834","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-30189ec2-7e56-4cde-9767-0ed783511a03\">\u003Cspan class=\"hs-cta-node hs-cta-30189ec2-7e56-4cde-9767-0ed783511a03\" id=\"hs-cta-30189ec2-7e56-4cde-9767-0ed783511a03\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/30189ec2-7e56-4cde-9767-0ed783511a03\" target=\"_blank\" rel=\"noopener\">\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-30189ec2-7e56-4cde-9767-0ed783511a03\" style=\"border-width:0px;\" src=\"https://no-cache.hubspot.com/cta/default/2694209/30189ec2-7e56-4cde-9767-0ed783511a03.png\"  alt=\"New call-to-action\"/>\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, '30189ec2-7e56-4cde-9767-0ed783511a03', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->","embed",{"type":203,"attrs":204,"content":206},"heading",{"level":205,"textAlign":26},2,[207],{"text":208,"type":78},"Comment fonctionne le plan comptable en France ?",{"type":74,"attrs":210,"content":212},{"textAlign":26,"key":211},"p-2",[213,215,219],{"text":214,"type":78},"En tant que DAF d’une PME, il s'agit d'une obligation qui vous est sûrement familières. Contrairement à d’autres pays, la France ",{"text":216,"type":78,"marks":217},"impose le respect de principes définis dans le plan comptable",[218],{"type":163},{"text":220,"type":78}," général ou propre à certains secteurs d’activité. Mais savez-vous comment fonctionne exactement la révision ou la mise à jour du PCG ? Quels sont les droits des entreprises pour la gestion de leur plan de comptes ?",{"type":203,"attrs":222,"content":224},{"level":223,"textAlign":26},3,[225],{"text":226,"type":78},"Définition et objectifs du plan comptable général (PCG)",{"type":74,"attrs":228,"content":230},{"textAlign":26,"key":229},"p-3",[231,235,237,243],{"text":232,"type":78,"marks":233},"Document réglementaire",[234],{"type":163},{"text":236,"type":78}," mis à jour régulièrement, le PCG regroupe les règles et normes applicables à la comptabilité française conformément au ",{"text":238,"type":78,"marks":239},"Code de commerce",[240],{"type":176,"attrs":241},{"href":242,"uuid":26,"anchor":26,"target":26,"linktype":61},"https://www.anc.gouv.fr/",{"text":244,"type":78},". Il comprend aussi la nomenclature des comptes à utiliser par tous les comptables.",{"type":74,"attrs":246,"content":248},{"textAlign":26,"key":247},"p-4",[249,251,255],{"text":250,"type":78},"Ce mode de fonctionnement présente l’avantage de ",{"text":252,"type":78,"marks":253},"faciliter la lecture des comptes annuels,",[254],{"type":163},{"text":256,"type":78}," quelle que soit l’entreprise. En outre, le classement des flux financiers dans des comptes bien spécifiques apporte de la précision et de la pertinence à la comptabilité. Enfin, il aide la comparabilité entre les entreprises.",{"type":203,"attrs":258,"content":259},{"level":223,"textAlign":26},[260],{"text":261,"type":78},"Quel est le rôle de l’ANC en matière de comptabilité française ?",{"type":74,"attrs":263,"content":265},{"textAlign":26,"key":264},"p-5",[266,268,272,274,278],{"text":267,"type":78},"L’Autorité des normes comptables (ANC) apparaît en 2009 avec l’ordonnance n° 2009-79 du 22 janvier. Parmi ses missions, on trouve l’",{"text":269,"type":78,"marks":270},"établissement de règlements",[271],{"type":163},{"text":273,"type":78},". Ces règlements incluent des règles comptables. Elles s’appliquent aux personnes physiques ou morales. Ces personnes doivent respecter l’obligation légale d’établir des documents comptables. Ces documents doivent être conformes aux normes de la comptabilité privée. Au rythme de la publication de ces règlements, le ",{"text":275,"type":78,"marks":276},"plan comptable général se met à jour",[277],{"type":163},{"text":279,"type":78},".",{"type":203,"attrs":281,"content":282},{"level":223,"textAlign":26},[283],{"text":284,"type":78},"Contenu du PCG 2025",{"type":74,"attrs":286,"content":288},{"textAlign":26,"key":287},"p-6",[289],{"text":290,"type":78},"La version consolidée 2025 du Plan comptable général résulte du règlement ANC n°2022-06 (application obligatoire aux exercices ouverts depuis le 1er janvier 2025). Le PCG reste un recueil normatif complet, structuré autour des éléments suivants:",{"type":292,"content":293},"bullet_list",[294,307,319,331],{"type":295,"content":296},"list_item",[297],{"type":74,"attrs":298,"content":300},{"textAlign":26,"key":299},"p-7",[301,305],{"text":302,"type":78,"marks":303},"Livre I :",[304],{"type":163},{"text":306,"type":78}," principes généraux applicables aux postes des états financiers;",{"type":295,"content":308},[309],{"type":74,"attrs":310,"content":312},{"textAlign":26,"key":311},"p-8",[313,317],{"text":314,"type":78,"marks":315},"Livre II :",[316],{"type":163},{"text":318,"type":78}," modalités particulières d’application;",{"type":295,"content":320},[321],{"type":74,"attrs":322,"content":324},{"textAlign":26,"key":323},"p-9",[325,329],{"text":326,"type":78,"marks":327},"Livre III :",[328],{"type":163},{"text":330,"type":78}," modèles des comptes annuels (bilan et compte de résultat en versions “base” et “abrégée”);",{"type":295,"content":332},[333],{"type":74,"attrs":334,"content":336},{"textAlign":26,"key":335},"p-10",[337,341],{"text":338,"type":78,"marks":339},"Livre IV :",[340],{"type":163},{"text":342,"type":78}," tenue, structure et fonctionnement des comptes, incluant le plan de comptes.",{"type":182,"attrs":344},{"id":345,"body":346},"203c4c47-984a-4c06-97fa-ac8ae05390d3",[347],{"_uid":348,"text":349,"color":350,"title":351,"component":193},"c553dc89-b050-40c4-bf86-f910c75aaf25","La réforme modernise la présentation, supprime des modèles peu utilisés et apporte des reclassements impactant certains agrégats (cf. “Réforme du PCG 2025” ci-dessous).","purple","À noter",{"type":203,"attrs":353,"content":354},{"level":223,"textAlign":26},[355],{"text":356,"type":78},"Adaptation du plan de comptes à chaque entreprise",{"type":74,"attrs":358,"content":360},{"textAlign":26,"key":359},"p-11",[361,363,367],{"text":362,"type":78},"Selon l’Art. Selon l'article 911-5 du PCG 2024, chaque société peut modifier son plan de comptes. ",{"text":364,"type":78,"marks":365},"Cela doit rester conforme au plan de comptes de l'article 932-1 du même PCG.",[366],{"type":163},{"text":368,"type":78}," L’essentiel est de respecter les principes de fonctionnement des comptes ainsi que les dispositions prévues au Code de commerce et au PCG.",{"type":74,"attrs":370,"content":372},{"textAlign":26,"key":371},"p-12",[373,375,381],{"text":374,"type":78},"Ainsi, toutes les entreprises s’en servent dans leurs logiciels de comptabilité. Le plan de comptes s’utilise notamment pour les journaux et le grand-livre. C’est la meilleure façon de se conformer aux règles et obligations comptables afin d’établir le bilan, le ",{"text":376,"type":78,"marks":377},"compte de résultat",[378],{"type":176,"attrs":379},{"href":380,"uuid":26,"anchor":26,"target":26,"linktype":61},"https://www.spendesk.com/fr/blog/compte-de-resultat/",{"text":382,"type":78}," et l’annexe.",{"type":203,"attrs":384,"content":385},{"level":223,"textAlign":26},[386],{"text":387,"type":78},"Les différents plans comptables",{"type":74,"attrs":389,"content":391},{"textAlign":26,"key":390},"p-13",[392,394,398],{"text":393,"type":78},"Le PCG contient le mot général. Il est utilisé pour suivre la comptabilité de toutes les entreprises. Cela inclut les entreprises commerciales et industrielles. Il s'applique aussi à toute entité qui doit établir des comptes annuels. Certains secteurs d’activité au fonctionnement ou aux règles comptables spécifiques disposent toutefois d’un ",{"text":395,"type":78,"marks":396},"plan comptable particulier",[397],{"type":163},{"text":399,"type":78},". C’est le cas de domaines comme les assurances, les établissements de crédit ou les associations notamment.",{"type":203,"attrs":401,"content":402},{"level":205,"textAlign":26},[403],{"text":404,"type":78},"Composition du plan de comptes : les 8 classes de comptes",{"type":74,"attrs":406,"content":407},{"textAlign":26,"key":155},[408,410,414,416,419],{"text":409,"type":78},"Le ",{"text":411,"type":78,"marks":412},"plan de comptes",[413],{"type":163},{"text":415,"type":78},", souvent appelé ",{"text":160,"type":78,"marks":417},[418],{"type":163},{"text":420,"type":78},", s'organise en huit classes : cinq pour le bilan (actif et passif), deux pour les comptes de gestion (le compte de résultat) et une pour les comptes spéciaux.",{"type":203,"attrs":422,"content":423},{"level":223,"textAlign":26},[424],{"text":425,"type":78},"Organisation de la numérotation des comptes comptables",{"type":74,"attrs":427,"content":428},{"textAlign":26,"key":168},[429,433],{"text":430,"type":78,"marks":431},"Chaque classe de comptes",[432],{"type":163},{"text":434,"type":78}," pilote une nature de flux comptables. 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Elle modernise la présentation des états financiers, rationalise le plan de comptes et renforce la lisibilité des informations, tout en facilitant la digitalisation et l’harmonisation des pratiques.",{"type":203,"attrs":1282,"content":1283},{"level":223,"textAlign":26},[1284],{"text":1285,"type":78},"Objectifs de la réforme",{"type":74,"attrs":1287,"content":1289},{"textAlign":26,"key":1288},"p-92",[1290],{"text":1291,"type":78},"La réforme poursuit trois objectifs concrets : simplifier les modèles et les disclosures, soutenir la digitalisation des clôtures (interopérabilité des données), et rapprocher les pratiques françaises des standards internationaux.",{"type":203,"attrs":1293,"content":1294},{"level":223,"textAlign":26},[1295],{"text":1296,"type":78},"Principales évolutions en vigueur",{"type":203,"attrs":1298,"content":1299},{"level":486,"textAlign":26},[1300],{"text":1301,"type":78},"Résultat exceptionnel : définition resserrée et reclassements",{"type":74,"attrs":1303,"content":1305},{"textAlign":26,"key":1304},"p-93",[1306],{"text":1307,"type":78},"Seuls les produits et charges liés à un évènement simultanément majeur et inhabituel sont désormais qualifiés d’exceptionnels. Restent en exceptionnel: les écritures à but exclusivement fiscal (ex. amortissements dérogatoires), les changements de méthodes et les corrections d’erreurs. ",{"type":74,"attrs":1309,"content":1311},{"textAlign":26,"key":1310},"p-94",[1312],{"text":1313,"type":78},"En pratique :",{"type":292,"content":1315},[1316,1324],{"type":295,"content":1317},[1318],{"type":74,"attrs":1319,"content":1321},{"textAlign":26,"key":1320},"p-95",[1322],{"text":1323,"type":78},"Amendes et pénalités: reclassées en 6582 (et non plus en exceptionnel).",{"type":295,"content":1325},[1326],{"type":74,"attrs":1327,"content":1329},{"textAlign":26,"key":1328},"p-96",[1330],{"text":1331,"type":78},"Cessions d’immobilisations : intégrées au résultat d’exploitation, sauf opérations d’ampleur (ex. cession d’une branche complète d’activité).",{"type":74,"attrs":1333,"content":1335},{"textAlign":26,"key":1334},"p-97",[1336,1340],{"text":1337,"type":78,"marks":1338},"Conséquences possibles côté RH :",[1339],{"type":163},{"text":1341,"type":78}," la nouvelle définition peut influer sur la valeur ajoutée (participation/RSP) et sur des dispositifs d’intéressement fondés sur des agrégats de résultat. Il convient de vérifier les formules et accords.",{"type":203,"attrs":1343,"content":1344},{"level":486,"textAlign":26},[1345],{"text":1346,"type":78},"Fin du transfert de charges (compte 791)",{"type":74,"attrs":1348,"content":1350},{"textAlign":26,"key":1349},"p-98",[1351],{"text":1352,"type":78},"La technique du transfert de charges est supprimée. Les opérations sont désormais enregistrées selon leur nature économique. 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La lisibilité et la comparabilité sont renforcées; un niveau de détail plus fin reste possible si la structure du PCG est respectée.",{"type":203,"attrs":1434,"content":1435},{"level":486,"textAlign":26},[1436],{"text":1437,"type":78},"Annexe structurée et transparence accrue",{"type":74,"attrs":1439,"content":1441},{"textAlign":26,"key":1440},"p-108",[1442],{"text":1443,"type":78},"Le contenu de l’annexe est précisé et structuré autour de tableaux normés, avec un focus particulier sur le détail des produits et charges exceptionnels. Certains tableaux conservent un caractère indicatif et s’adaptent à la taille et aux spécificités de l’entreprise.",{"type":203,"attrs":1445,"content":1446},{"level":486,"textAlign":26},[1447],{"text":1448,"type":78},"Rationalisation du plan de comptes",{"type":74,"attrs":1450,"content":1452},{"textAlign":26,"key":1451},"p-109",[1453],{"text":1454,"type":78},"Le plan de comptes est remanié en profondeur :",{"type":292,"content":1456},[1457,1465,1473],{"type":295,"content":1458},[1459],{"type":74,"attrs":1460,"content":1462},{"textAlign":26,"key":1461},"p-110",[1463],{"text":1464,"type":78},"Suppression d’environ 150 comptes devenus obsolètes",{"type":295,"content":1466},[1467],{"type":74,"attrs":1468,"content":1470},{"textAlign":26,"key":1469},"p-111",[1471],{"text":1472,"type":78},"Renumérotation d’environ 90 comptes",{"type":295,"content":1474},[1475],{"type":74,"attrs":1476,"content":1478},{"textAlign":26,"key":1477},"p-112",[1479],{"text":1480,"type":78},"Création d’une dizaine de comptes et révision d’une vingtaine d’intitulés",{"type":74,"attrs":1482,"content":1484},{"textAlign":26,"key":1483},"p-113",[1485,1487,1493],{"text":1486,"type":78},"Un tableau de correspondance publié par la profession facilite la migration. À intégrer dans vos ",{"text":1488,"type":78,"marks":1489},"ERP",[1490],{"type":176,"attrs":1491},{"href":1492,"uuid":26,"anchor":26,"target":26,"linktype":61},"https://www.spendesk.com/fr/blog/erp/",{"text":1494,"type":78},"/logiciels et exports 2025 pour fiabiliser les rapprochements.",{"type":203,"attrs":1496,"content":1497},{"level":223,"textAlign":26},[1498],{"text":1499,"type":78},"Mise en œuvre et ressources utiles",{"type":74,"attrs":1501,"content":1503},{"textAlign":26,"key":1502},"p-114",[1504],{"text":1505,"type":78},"La réforme s’applique à tous les exercices ouverts depuis le 1er janvier 2025. Pour réussir la transition :",{"type":292,"content":1507},[1508,1516,1524,1532],{"type":295,"content":1509},[1510],{"type":74,"attrs":1511,"content":1513},{"textAlign":26,"key":1512},"p-115",[1514],{"text":1515,"type":78},"Mettez à jour le plan de comptes (codes, intitulés, renumérotation) et vos modèles d’écritures.",{"type":295,"content":1517},[1518],{"type":74,"attrs":1519,"content":1521},{"textAlign":26,"key":1520},"p-116",[1522],{"text":1523,"type":78},"Adaptez vos procédures de clôture (dossiers de travail, contrôles, annexes).",{"type":295,"content":1525},[1526],{"type":74,"attrs":1527,"content":1529},{"textAlign":26,"key":1528},"p-117",[1530],{"text":1531,"type":78},"Vérifiez les impacts éventuels sur participation et intéressement.",{"type":295,"content":1533},[1534],{"type":74,"attrs":1535,"content":1537},{"textAlign":26,"key":1536},"p-118",[1538],{"text":1539,"type":78},"Assurez-vous que vos logiciels et connecteurs (exports, mappings ERP/compta) sont alignés. Si vous utilisez Spendesk, mettez à jour vos codes comptables et validez vos mappings d’export 2025 pour garantir une réconciliation fluide.",{"type":203,"attrs":1541,"content":1542},{"level":205,"textAlign":26},[1543],{"text":1544,"type":78},"Le plan comptable, un outil de gestion financière évolutif et complet",{"type":74,"attrs":1546,"content":1548},{"textAlign":26,"key":1547},"p-119",[1549,1551,1553,1554,1556,1562],{"text":1550,"type":78},"Le Plan comptable général reste l’ossature de la comptabilité privée en France. Depuis le 1er janvier 2025, la réforme issue du règlement ANC n°2022-06 est en vigueur pour tous les exercices ouverts à cette date. Au‑delà de la nomenclature, le PCG 2025 apporte un cadre opérationnel clair pour la tenue des comptes, la présentation des états financiers et la transparence de l’annexe.",{"type":1552},"hard_break",{"type":1552},{"text":1555,"type":78},"Si vous utilisez Spendesk, ",{"text":1557,"type":78,"marks":1558},"mettez à jour vos codes comptables",[1559],{"type":176,"attrs":1560},{"href":1561,"uuid":26,"anchor":26,"target":26,"linktype":61},"https://helpcenter.spendesk.com/fr/articles/4136555-ajoutez-vos-codes-comptables",{"text":1563,"type":78}," et validez vos mappings d’export 2025 pour garantir une réconciliation fluide avec votre logiciel comptable. Appuyez-vous sur vos procédures internes et sur les ressources officielles (PCG 2025 publié par l’ANC) pour fiabiliser la mise en conformité.",{"name":1565,"created_at":1566,"published_at":16,"updated_at":1567,"id":1568,"uuid":1569,"content":1570,"slug":1577,"full_slug":1578,"sort_by_date":26,"position":27,"tag_list":1579,"is_startpage":29,"parent_id":1580,"meta_data":26,"group_id":1581,"first_published_at":1582,"release_id":26,"lang":33,"path":26,"alternates":1583,"default_full_slug":1584,"translated_slugs":1585,"_stopResolving":42},"Article","2022-08-16T21:22:30.004Z","2026-03-12T10:47:19.141Z",176457684,"8247dae6-c25f-40a0-a55e-abc94cf94989",{"_uid":1571,"icon":1572,"name":1565,"component":1576},"407a665a-29cb-4d52-87ff-12de3e192c58",{"id":1573,"alt":1574,"name":53,"focus":53,"title":53,"filename":1575,"copyright":53,"fieldtype":58,"is_external_url":29},5859474,"edit-img","https://a.storyblok.com/f/146026/x/fd72101ce9/edit.svg","category","article","fr/blog/category/article",[],176456151,"124984e3-bd16-480f-bdda-d9b6ec869fc7","2022-11-02T15:25:23.777Z",[],"blog/category/article",[1586,1587,1588],{"path":1584,"name":26,"lang":33,"published":26},{"path":1584,"name":26,"lang":39,"published":26},{"path":1584,"name":26,"lang":41,"published":26},[33],[1591],{"_uid":1592,"asset":1593,"shadow":29,"caption":53,"overlay":1598,"component":1599},"d539eb78-f362-453f-993f-e4297dff984d",{"id":1594,"alt":53,"name":53,"focus":53,"title":53,"source":53,"filename":1595,"copyright":53,"fieldtype":58,"meta_data":1596,"content_type":1597,"is_external_url":29},79833083127922,"https://a.storyblok.com/f/146026/1020x680/c76ec8fdfb/toy-yellow-plan-comptable-general.jpg",{},"png",[],"image",[],"2025-08-14 00:00","5",[],"Toute entreprise tenue d’établir une comptabilité doit se conformer au Plan Comptable Général (PCG). Comment fonctionne et évolue le plan comptable ? On vous explique.",[],[1607],{"_uid":1608,"items":1609,"heading":1647,"reverse":29,"component":1670,"sectionSettings":1671},"477e4c22-288e-49b4-bcbc-1d5c6ff45988",[1610,1620,1629,1638],{"_uid":1611,"title":1612,"component":1613,"description":1614},"dff1feda-0866-4492-bab9-b5769e504bac","Qu'est-ce qu'un plan comptable et comment l'utiliser pour suivre les dépenses d'entreprise ?","faqItem",{"type":71,"content":1615},[1616],{"type":74,"content":1617},[1618],{"text":1619,"type":78},"Un plan comptable est la liste organisée des comptes utilisés pour enregistrer toutes les opérations financières d'une entreprise. Spendesk permet d'associer automatiquement les dépenses des cartes virtuelles, cartes physiques et factures aux codes du plan comptable grâce au mappage des comptes et aux exports comptables intégrés vers Sage, Xero ou QuickBooks.",{"_uid":1621,"title":1622,"component":1613,"description":1623},"5b0f457f-09d1-464f-b9b2-7953834791bc","Comment synchroniser mon plan comptable avec un logiciel de comptabilité depuis Spendesk ?",{"type":71,"content":1624},[1625],{"type":74,"content":1626},[1627],{"text":1628,"type":78},"Spendesk synchronise le plan comptable avec les logiciels de comptabilité via des exports d'écritures et des intégrations natives. Spendesk propose le mappage des comptes, l'export de journaux au format CSV ou comptable, et des connecteurs vers Sage, Xero et QuickBooks pour automatiser l'import des écritures et accélérer la clôture mensuelle.",{"_uid":1630,"title":1631,"component":1613,"description":1632},"4bd55523-6a8b-44ad-bc2f-6da8c2da52ff","Comment catégoriser automatiquement les dépenses Spendesk selon le plan comptable ?",{"type":71,"content":1633},[1634],{"type":74,"content":1635},[1636],{"text":1637,"type":78},"Spendesk permet de catégoriser automatiquement les dépenses en appliquant des règles de codification et des modèles de mappage par fournisseur ou type de dépense. 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Spendesk associe ces dépenses à des catégories et centres de coûts, puis génère des rapports exportables pour obtenir le total des coûts fixes et variables requis au calcul.",{"_uid":3348,"title":3349,"component":1613,"description":3350},"fe95ba7f-3648-44d2-8571-72f194c974e9","Comment Spendesk aide-t-il à réduire le temps pour atteindre le seuil de rentabilité ?",{"type":71,"content":3351},[3352],{"type":74,"content":3353},[3354],{"text":3355,"type":78},"Spendesk accélère l'atteinte du seuil de rentabilité en contrôlant les dépenses grâce à des budgets, flux d'approbation et cartes virtuelles à limites définies. Spendesk automatise les rapprochements et fournit des tableaux de bord pour identifier économies et optimisations qui augmentent la marge opérationnelle.",{"_uid":3357,"title":3358,"component":1613,"description":3359},"7a3d5db6-c5ea-417e-a9f4-d0214ad2791d","Peut-on suivre le seuil de rentabilité par projet ou centre de coût avec Spendesk ?",{"type":71,"content":3360},[3361],{"type":74,"content":3362},[3363],{"text":3364,"type":78},"Spendesk permet de suivre le seuil de rentabilité par projet ou centre de coût en utilisant des tags, budgets dédiés et rapports segmentés. 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Un métier à suivre de prêt !",[3463],{"_uid":3464,"items":3465,"heading":3518,"reverse":29,"component":1670,"sectionSettings":3535},"391399ab-49e8-4eef-8010-a3c3ecf1ca66",[3466,3474,3482,3491,3500,3509],{"_uid":3467,"title":3147,"component":1613,"description":3468},"bfa84a56-b9d9-4c55-a4d3-cb143dd3a1b1",{"type":71,"content":3469},[3470],{"type":74,"content":3471},[3472],{"text":3473,"type":78},"La gestion des dépenses centralise et contrôle toutes les sorties d'argent d'une entreprise. Spendesk automatise ce processus en combinant cartes physiques et virtuelles, demandes de fonds, notes de frais et réconciliation automatique des justificatifs. La plateforme offre visibilité en temps réel, règles d'approbation personnalisées et export comptable en un clic pour simplifier la clôture financière.",{"_uid":3475,"title":3205,"component":1613,"description":3476},"b94a8c15-2426-47aa-baab-d225c4c09da0",{"type":71,"content":3477},[3478],{"type":74,"content":3479},[3480],{"text":3481,"type":78},"Spendesk fournit une plateforme de gestion des dépenses associée à des cartes physiques et virtuelles. Les employés demandent des fonds ou utilisent une carte Spendesk, capturent les justificatifs via l'application mobile et soumettent les notes de frais. Les équipes financières appliquent limites, workflow d'approbation et mappage TVA, puis exportent les opérations vers l'outil comptable en un clic.",{"_uid":3483,"title":3484,"component":1613,"description":3485},"df140d93-61a2-4879-873e-249bea7b9ada","Quels types de moyens de paiement Spendesk propose-t-il ?",{"type":71,"content":3486},[3487],{"type":74,"content":3488},[3489],{"text":3490,"type":78},"Spendesk propose des cartes physiques pour les achats en magasin, des cartes virtuelles à usage unique pour les achats en ligne et des flux de paiement pour fournisseurs via virements. Les administrateurs définissent limites, règles d'utilisation et autorisations en temps réel, réduisant les risques de fraude et facilitant le contrôle budgétaire.",{"_uid":3492,"title":3493,"component":1613,"description":3494},"4aabdba1-b93d-4048-9f4b-0a8100fa9c7f","Comment Spendesk s'intègre-t-il aux logiciels comptables ?",{"type":71,"content":3495},[3496],{"type":74,"content":3497},[3498],{"text":3499,"type":78},"Spendesk s'intègre directement aux principaux logiciels comptables pour synchroniser transactions, fournisseurs et justificatifs. Le mappage automatique des comptes et taux de TVA permet d'exporter les écritures en un clic, réduisant les erreurs manuelles et accélérant la clôture mensuelle. 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Ces mesures garantissent traçabilité, protection des données sensibles et conformité réglementaire pour les équipes financières.",{"_uid":3510,"title":3511,"component":1613,"description":3512},"ea299ea5-f519-4f26-84d8-b1dd2c504fd7","Combien de temps faut-il pour déployer Spendesk ?",{"type":71,"content":3513},[3514],{"type":74,"content":3515},[3516],{"text":3517,"type":78},"Le déploiement typique de Spendesk prend de 1 à 4 semaines, incluant configuration des règles, import des budgets, intégration comptable et formation des utilisateurs. 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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":3610,"hide":29,"title":3611,"component":1613,"description":3612},"7a3e2259-e570-4376-9696-bf8f86b7f4b7","Quelle différence entre budget prévu, engagé et réalisé ?",{"type":71,"attrs":3613,"content":3614},{"backgroundColor":26},[3615],{"type":74,"attrs":3616,"content":3617},{"textAlign":26},[3618],{"text":3619,"type":78},"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":3621,"hide":29,"title":3622,"component":1613,"description":3623},"e74f9a3b-cd8e-4740-bf8d-ed0fa08d85ae","Excel suffit-il pour suivre un budget ?",{"type":71,"attrs":3624,"content":3625},{"backgroundColor":26},[3626],{"type":74,"attrs":3627,"content":3628},{"textAlign":26},[3629],{"text":3630,"type":78},"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":3632,"hide":29,"title":3633,"component":1613,"description":3634},"4387ed28-7167-4a6f-b966-1ecd35c57afa","Un logiciel FP&A remplace-t-il un logiciel de suivi des dépenses ?",{"type":71,"attrs":3635,"content":3636},{"backgroundColor":26},[3637],{"type":74,"attrs":3638,"content":3639},{"textAlign":26},[3640],{"text":3641,"type":78},"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. 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Contrôlez aussi les données synchronisées, la fréquence des mises à jour, les dimensions analytiques et les possibilités d’export ou d’API.",{"_uid":3654,"hide":29,"title":3655,"component":1613,"description":3656},"bace8455-8220-4b1b-bd23-9ce3c39cdbba","Comment tester un logiciel de suivi budgétaire ?",{"type":71,"attrs":3657,"content":3658},{"backgroundColor":26},[3659],{"type":74,"attrs":3660,"content":3661},{"textAlign":26},[3662],{"text":3663,"type":78},"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.",[3665],{"cta":3666,"_uid":3667,"title":3668,"layout":53,"eyebrow":3676,"subtitle":3683,"component":203,"textAlign":53,"eyebrowPill":29,"checkmarkList":29,"flexibleSection":3686,"sectionSettings":3687,"displaySeparator":29,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":53},[],"9faf5db3-f86f-469c-b307-c83919dbf275",{"type":71,"attrs":3669,"content":3670},{"backgroundColor":26},[3671],{"type":203,"attrs":3672,"content":3673},{"level":205,"textAlign":26},[3674],{"text":3675,"type":78},"Questions fréquentes sur les logiciels de suivi budgétaire",{"type":71,"attrs":3677,"content":3678},{"backgroundColor":26},[3679],{"type":74,"attrs":3680,"content":3681},{"textAlign":26},[3682],{"text":1665,"type":78},{"type":71,"content":3684},[3685],{"type":74},[],[],[],"logiciel-de-suivi-budgetaire","fr/blog/logiciel-de-suivi-budgetaire",-4040,[],"17487fd8-0530-4aa4-823b-229a64e08030",[],"blog/logiciel-de-suivi-budgetaire",[3697,3698,3699],{"path":3695,"name":26,"lang":33,"published":26},{"path":3695,"name":26,"lang":39,"published":26},{"path":3695,"name":26,"lang":41,"published":26},{"name":3701,"created_at":3702,"published_at":3703,"updated_at":3704,"id":3705,"uuid":3706,"content":3707,"slug":3820,"full_slug":3821,"sort_by_date":26,"position":3822,"tag_list":3823,"is_startpage":29,"parent_id":1683,"meta_data":26,"group_id":3824,"first_published_at":3825,"release_id":26,"lang":33,"path":26,"alternates":3826,"default_full_slug":3827,"translated_slugs":3828},"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":3708,"title":3701,"topics":3709,"noIndex":29,"category":3718,"language":3727,"component":1577,"heroMedia":3728,"publishedAt":3736,"redirectUrl":53,"listingImage":3737,"metaDescription":3738,"bottomArticleCta":3739,"componentsAfterTheArticle":3740},"a9d13a9e-a368-4d39-a661-8e1f0cd8f1da",[3710],{"name":94,"created_at":95,"published_at":96,"updated_at":97,"id":98,"uuid":99,"content":3711,"slug":110,"full_slug":111,"sort_by_date":26,"position":112,"tag_list":3712,"is_startpage":29,"parent_id":114,"meta_data":26,"group_id":115,"first_published_at":116,"release_id":26,"lang":33,"path":26,"alternates":3713,"default_full_slug":118,"translated_slugs":3714,"_stopResolving":42},{"_uid":109,"name":94,"component":23},[],[],[3715,3716,3717],{"path":118,"name":26,"lang":33,"published":26},{"path":118,"name":26,"lang":39,"published":26},{"path":118,"name":26,"lang":41,"published":26},{"name":1565,"created_at":1566,"published_at":16,"updated_at":1567,"id":1568,"uuid":1569,"content":3719,"slug":1577,"full_slug":1578,"sort_by_date":26,"position":27,"tag_list":3721,"is_startpage":29,"parent_id":1580,"meta_data":26,"group_id":1581,"first_published_at":1582,"release_id":26,"lang":33,"path":26,"alternates":3722,"default_full_slug":1584,"translated_slugs":3723,"_stopResolving":42},{"_uid":1571,"icon":3720,"name":1565,"component":1576},{"id":1573,"alt":1574,"name":53,"focus":53,"title":53,"filename":1575,"copyright":53,"fieldtype":58,"is_external_url":29},[],[],[3724,3725,3726],{"path":1584,"name":26,"lang":33,"published":26},{"path":1584,"name":26,"lang":39,"published":26},{"path":1584,"name":26,"lang":41,"published":26},[33],[3729],{"_uid":3730,"link":3731,"asset":3732,"caption":53,"component":1599},"96b9cd00-7f46-4d34-a6f1-e10a4bfc780b",{"id":53,"url":53,"linktype":1723,"fieldtype":62,"cached_url":2760,"prep":42},{"id":3733,"alt":53,"name":53,"focus":53,"title":53,"source":53,"filename":3734,"copyright":53,"fieldtype":58,"meta_data":3735,"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.",[],[3741],{"cta":3742,"_uid":3743,"items":3744,"heading":3795,"reverse":29,"component":1670,"sectionSettings":3819},[],"d6a8d668-7819-40f6-80a8-0a4abb490995",[3745,3762,3773,3784],{"_uid":3746,"hide":29,"title":3747,"component":1613,"description":3748},"cc45fb69-14ab-4c94-bfd0-533880bbebb9","Un écart favorable doit-il être analysé ?",{"type":71,"attrs":3749,"content":3750},{"backgroundColor":26},[3751],{"type":74,"attrs":3752,"content":3753},{"textAlign":26},[3754,3756,3760],{"text":3755,"type":78},"Oui. Une dépense inférieure au budget peut traduire une économie réelle, mais aussi un ",{"text":3757,"type":78,"marks":3758},"projet reporté",[3759],{"type":163},{"text":3761,"type":78},", une facture non reçue ou une charge enregistrée sur une autre période.",{"_uid":3763,"hide":29,"title":3764,"component":1613,"description":3765},"6121b289-4203-4003-8a64-53daa70532f6","Quelle différence entre un écart temporaire et un écart structurel ?",{"type":71,"attrs":3766,"content":3767},{"backgroundColor":26},[3768],{"type":74,"attrs":3769,"content":3770},{"textAlign":26},[3771],{"text":3772,"type":78},"Un écart temporaire provient généralement d’un décalage de calendrier ou d’une dépense exceptionnelle. 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Le seuil relatif peut se situer autour de 5 à 10 %, mais il doit être ajusté selon la nature de la dépense.",{"_uid":3785,"hide":29,"title":3786,"component":1613,"description":3787},"f0c5602a-3d9d-4487-bae0-0bb1640e09d4","Qui doit commenter les écarts budgétaires ?",{"type":71,"attrs":3788,"content":3789},{"backgroundColor":26},[3790],{"type":74,"attrs":3791,"content":3792},{"textAlign":26},[3793],{"text":3794,"type":78},"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.",[3796],{"cta":3797,"_uid":3798,"title":3799,"eyebrow":3807,"subtitle":3814,"component":203,"textAlign":53,"eyebrowPill":29,"checkmarkList":29,"flexibleSection":3817,"sectionSettings":3818,"displaySeparator":29,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":53},[],"81b73c85-1b92-4497-8c4e-1801b688c08f",{"type":71,"attrs":3800,"content":3801},{"backgroundColor":26},[3802],{"type":203,"attrs":3803,"content":3804},{"level":205,"textAlign":26},[3805],{"text":3806,"type":78},"Questions fréquentes sur l'analyse des écarts budgétaires",{"type":71,"attrs":3808,"content":3809},{"backgroundColor":26},[3810],{"type":74,"attrs":3811,"content":3812},{"textAlign":26},[3813],{"text":1665,"type":78},{"type":71,"content":3815},[3816],{"type":74},[],[],[],"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",[3829,3830,3831],{"path":3827,"name":26,"lang":33,"published":26},{"path":3827,"name":26,"lang":39,"published":26},{"path":3827,"name":26,"lang":41,"published":26},["Island",3833],{"key":3834,"result":3835},"MarkdownRenderer_f9zmtx0sVmDMLHNWyrJDRgp4OcHVAJ0gRPQqE0tsI",{"head":3836},{"link":3837,"style":3838},[],[],["Island",3840],{"key":3841,"result":3842},"MarkdownRenderer_igoqITYnf0nanBCYUjdh1dqkGqd9tMOpUWd4wx1Oc",{"head":3843},{"link":3844,"style":3845},[],[],1793991593342]