[{"data":1,"prerenderedAt":3199},["ShallowReactive",2],{"fr-blog/processus-dachat-global":3,"fr-global-content":967,"fr-article-global-content":2306,"fr-blog-article-more-articles-213428005":2561,"MarkdownRenderer_SwwMHShfdfVocjBfXCaEg2XLOgAVisZL6rG658":3192},{"name":4,"created_at":5,"published_at":6,"updated_at":7,"id":8,"uuid":9,"content":10,"slug":954,"full_slug":955,"sort_by_date":53,"position":956,"tag_list":957,"is_startpage":30,"parent_id":958,"meta_data":53,"group_id":959,"first_published_at":960,"release_id":53,"lang":59,"path":53,"alternates":961,"default_full_slug":962,"translated_slugs":963},"Processus d’achat global : définition, enjeux et avantages","2022-11-02T17:52:14.668Z","2026-11-03T12:57:47.046Z","2026-11-03T12:57:47.077Z",213428005,"09ad6877-5188-492c-8279-741db5d665b4",{"_uid":11,"roles":12,"title":4,"author":13,"topics":69,"content":101,"noIndex":30,"category":838,"language":864,"component":851,"heroMedia":865,"sidebarCta":872,"publishedAt":873,"readingTime":874,"redirectUrl":24,"leadwallForm":875,"listingImage":876,"leadwallTitle":24,"metaDescription":24,"bottomArticleCta":877,"leadwallSubtitle":24,"isLeadwallEnabled":30,"componentsAfterTheArticle":878,"leadwallVisibleParagraphs":24},"d5115773-5b10-4135-bc1e-c4e4417b60e4",[],{"name":14,"created_at":15,"published_at":16,"updated_at":17,"id":18,"uuid":19,"content":20,"slug":51,"full_slug":52,"sort_by_date":53,"position":54,"tag_list":55,"is_startpage":30,"parent_id":56,"meta_data":53,"group_id":57,"first_published_at":58,"release_id":53,"lang":59,"path":53,"alternates":60,"default_full_slug":61,"translated_slugs":62,"_stopResolving":68},"Laurence Kermorgant","2022-10-19T17:43:32.473Z","2026-03-12T10:47:18.012Z","2026-03-12T10:47:22.250Z",206167982,"ad5e9865-33b0-4e4f-87fb-87854da52c85",{"_uid":21,"name":14,"links":22,"picture":37,"lastName":39,"component":40,"firstName":41,"description":42},"7b6af6e6-4cef-414b-b406-e7f20b9f0876",[23],{"tag":24,"_uid":25,"icon":26,"link":31,"type":24,"label":24,"style":35,"component":36,"onClickEvent":24,"openInANewTab":30,"horizontalFill":30},"","fc35f0d4-4b24-4a61-9b3e-74da38f7994c",{"id":27,"alt":24,"name":24,"focus":24,"title":24,"filename":28,"copyright":24,"fieldtype":29,"is_external_url":30},4129791,"https://a.storyblok.com/f/146026/x/315bd7d0c7/ic_linkedin.svg","asset",false,{"id":24,"url":32,"linktype":33,"fieldtype":34,"cached_url":32},"https://www.linkedin.com/in/laurence-kermorgant-5018a52/","url","multilink","primary","cta",{"alt":38,"name":24,"focus":24,"title":24,"filename":38,"copyright":24,"fieldtype":29,"is_external_url":30},"https://a.storyblok.com/f/146026/433x433/c873863fcb/laurence-kermorgant.jpeg","Kermorgant","author","Laurence",{"type":43,"content":44},"doc",[45],{"type":46,"content":47},"paragraph",[48],{"text":49,"type":50},"Laurence Kermorgant est rédactrice web SEO. 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",null,-860,[],176408854,"ea6e443c-29db-4708-b9a6-5239d19881b7","2022-11-02T15:25:44.771Z","fr",[],"blog/author/laurence-kermorgant",[63,64,66],{"path":61,"name":53,"lang":59,"published":53},{"path":61,"name":53,"lang":65,"published":53},"de",{"path":61,"name":53,"lang":67,"published":53},"es",true,[70],{"name":71,"created_at":72,"published_at":73,"updated_at":74,"id":75,"uuid":76,"content":77,"slug":88,"full_slug":89,"sort_by_date":53,"position":90,"tag_list":91,"is_startpage":30,"parent_id":92,"meta_data":53,"group_id":93,"first_published_at":94,"release_id":53,"lang":59,"path":53,"alternates":95,"default_full_slug":96,"translated_slugs":97,"_stopResolving":68},"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":78,"_uid":86,"name":71,"component":87},[79],{"_uid":80,"noIndex":30,"component":81,"metaFields":82},"2aa0fc88-49a5-41a4-a816-354e28dce638","seo",{"_uid":83,"plugin":84,"description":85},"8bba7b1a-dbab-4ced-b302-6091bbc1233f","meta-fields","Gestion des depenses d'entreprise : visibilite, controle et process pour garder les depenses alignees sur le budget.","5e8bdb3b-8902-4018-b794-cc7a6b9d58e2","tag","gestion-des-depenses","fr/blog/topic/gestion-des-depenses",-60,[],176456153,"20ad7c2f-9f74-406b-8af8-7d8b9f4125de","2022-11-02T15:24:55.480Z",[],"blog/topic/gestion-des-depenses",[98,99,100],{"path":96,"name":53,"lang":59,"published":53},{"path":96,"name":53,"lang":65,"published":53},{"path":96,"name":53,"lang":67,"published":53},{"type":43,"attrs":102,"content":103},{"backgroundColor":53},[104,117,123,136,147,154,164,170,176,181,200,218,223,234,240,258,263,275,280,292,312,317,329,334,346,374,379,396,414,419,430,435,446,456,461,472,482,487,498,515,528,533,544,549,583,588,593,604,622,627,646,651,662,667,678,687,705,710,722,727,747,752,764,806,811,830],{"type":46,"attrs":105,"content":107},{"textAlign":53,"key":106},"p-0",[108,110,115],{"text":109,"type":50},"Un processus d'achat global, par définition, désigne l'ensemble des opérations qui mènent à obtenir un produit ou un service auprès d'un fournisseur, du sourcing au paiement de la facture, piloté de façon uniforme pour toutes les entités d'une entreprise. Concrètement, c'est ",{"text":111,"type":50,"marks":112},"s'équiper d'outils et de procédures communs pour gérer ses dépenses, quel que soit le site, le magasin ou le pays concerné",[113],{"type":114},"bold",{"text":116,"type":50},".",{"type":46,"attrs":118,"content":120},{"textAlign":53,"key":119},"p-1",[121],{"text":122,"type":50},"Pour une entreprise multi-sites ou multi-entités, cette approche transforme un défi organisationnel en gain d'efficacité et de lisibilité. Voici sa définition précise, ses enjeux et ses avantages, étape par étape.",{"type":124,"attrs":125},"blok",{"id":126,"body":127},"f684248c-1be5-4bfb-b947-d6e28de8f81b",[128],{"_uid":129,"text":130,"color":131,"title":132,"backCtas":133,"backMedia":134,"component":135},"i-4dc46e48-44c8-4d83-99ba-32cbad1f4729","\n- Un processus d'achat global pilote **toutes les opérations d'achat**, du sourcing au paiement de la facture, avec des outils et des procédures uniformisés pour l'ensemble des entités.\n- Il se déroule **en cinq étapes** : définir le besoin et sourcer, appel d'offres et homologation, commandes-cadres, lignes budgétaires, puis suivi des commandes et des dépenses.\n- Centraliser les achats **renforce le pouvoir de négociation** des contrats groupe et rationalise les coûts comme le référencement des fournisseurs.\n- Une vision globale **harmonise** **le** **reporting** des dépenses et le suivi budgétaire, pour le management local comme pour la direction financière.\n- Associer les équipes locales à la définition des besoins, dans une approche bottom-up, **favorise** **l'adhésion** et **intègre** **les** **spécificités** **régionales**.","orange","À retenir",[],[],"callout",{"type":46,"attrs":137,"content":138},{"textAlign":53},[139],{"type":124,"attrs":140},{"id":141,"body":142},"c61095cb-6c6a-4cd2-8821-8de4057c5fa2",[143],{"_uid":144,"html":145,"component":146},"6bfc137a-74a0-4f33-b307-f82943184673","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-ac2266ac-2b20-49ce-840e-09550f2d38f9\">\u003Cspan class=\"hs-cta-node hs-cta-ac2266ac-2b20-49ce-840e-09550f2d38f9\" id=\"hs-cta-ac2266ac-2b20-49ce-840e-09550f2d38f9\">\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/ac2266ac-2b20-49ce-840e-09550f2d38f9\" target=\"_blank\" rel=\"noopener\">\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-ac2266ac-2b20-49ce-840e-09550f2d38f9\" style=\"border-width:0px;\" height=\"287\" width=\"750\" src=\"https://no-cache.hubspot.com/cta/default/2694209/ac2266ac-2b20-49ce-840e-09550f2d38f9.png\"  alt=\"gestion multientités - dépenses professionnelles - entreprise - Spendesk\"/>\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, 'ac2266ac-2b20-49ce-840e-09550f2d38f9', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->","embed",{"type":148,"attrs":149,"content":151},"heading",{"level":150,"textAlign":53},2,[152],{"text":153,"type":50},"1 - Définition et fonctionnement du processus d’achat global",{"type":46,"attrs":155,"content":157},{"textAlign":53,"key":156},"p-2",[158,162],{"text":159,"type":50,"marks":160},"Disposer d’un processus d’achat global",[161],{"type":114},{"text":163,"type":50}," applicable dans toutes les entités d’un groupe ou d’une société, c’est s’équiper d’outils et de procédures uniformisés pour gérer ses dépenses. Voyons comment ça marche et détaillons chaque étape.",{"type":148,"attrs":165,"content":167},{"level":166,"textAlign":53},3,[168],{"text":169,"type":50},"Processus d'achat et processus des achats : deux notions à distinguer",{"type":46,"attrs":171,"content":173},{"textAlign":53,"key":172},"p-3",[174],{"text":175,"type":50},"On distingue souvent le processus d'achat du processus des achats. Le premier désigne le déroulé opérationnel d'un achat précis, du besoin au paiement. Le second renvoie à la fonction achats dans son ensemble : stratégie de sourcing, négociation des contrats groupe et pilotage par une direction des achats. Dans une organisation multi-entités, les deux s'alignent quand une même cellule achats définit les procédures et les outils communs, puis laisse chaque entité exécuter ses commandes dans ce cadre.",{"type":148,"attrs":177,"content":178},{"level":166,"textAlign":53},[179],{"text":180,"type":50},"1.1 - Qu’est-ce qu’un processus d’achat global ?",{"type":46,"attrs":182,"content":184},{"textAlign":53,"key":183},"p-4",[185,187,191,193,198],{"text":186,"type":50},"Le processus d’achat global consiste à piloter toutes les opérations qui conduisent à ",{"text":188,"type":50,"marks":189},"obtenir le service ou la livraison d’un produit par un fournisseur",[190],{"type":114},{"text":192,"type":50},". Il comprend plusieurs étapes, du ",{"text":194,"type":50,"marks":195},"sourcing",[196],{"type":197},"italic",{"text":199,"type":50}," au paiement de la facture, en passant par la commande d’achat et sa validation notamment.",{"type":46,"attrs":201,"content":203},{"textAlign":53,"key":202},"p-5",[204,206,210,212,216],{"text":205,"type":50},"Ce mode de fonctionnement exige l’utilisation ",{"text":207,"type":50,"marks":208},"d’outils informatiques communs",[209],{"type":114},{"text":211,"type":50}," à toutes les entités ainsi que l’application de ",{"text":213,"type":50,"marks":214},"procédures claires et approuvées par tous",[215],{"type":114},{"text":217,"type":50},". La croissance des entreprises et la multiplication des sites, magasins, dépôts, agences, etc. entraînent naturellement la mise en œuvre d’un tel processus d’achat global.",{"type":148,"attrs":219,"content":220},{"level":166,"textAlign":53},[221],{"text":222,"type":50},"1.2 - Les étapes classiques d’un processus d’achat global",{"type":46,"attrs":224,"content":226},{"textAlign":53,"key":225},"p-6",[227,229,233],{"text":228,"type":50},"La gestion des achats dans un groupe suppose de procéder par étape. Généralement, une cellule ou direction des achats pilote ce processus pour l’ensemble des entités, agences ou sociétés. C’est la garantie d’un fonctionnement harmonisé et optimisé au moindre coût. La force du collectif réside aussi dans la ",{"text":230,"type":50,"marks":231},"puissance de la négociation de contrats groupe",[232],{"type":114},{"text":116,"type":50},{"type":148,"attrs":235,"content":237},{"level":236,"textAlign":53},4,[238],{"text":239,"type":50},"1.2.1 - Définir le besoin et sourcer les fournisseurs",{"type":46,"attrs":241,"content":243},{"textAlign":53,"key":242},"p-7",[244,246,250,252,256],{"text":245,"type":50},"Commencez par vous demander quels ",{"text":247,"type":50,"marks":248},"types de dépenses",[249],{"type":114},{"text":251,"type":50}," vous souhaitez piloter en central. Gestion des abonnements, réservations d’hôtels, billets d’avion, etc. définissez le périmètre puis élaborez un ",{"text":253,"type":50,"marks":254},"cahier des charges",[255],{"type":114},{"text":257,"type":50},". Recherchez ensuite les fournisseurs susceptibles de répondre à vos besoins.",{"type":148,"attrs":259,"content":260},{"level":236,"textAlign":53},[261],{"text":262,"type":50},"1.2.2 - Réaliser l’appel d’offres et homologuer les fournisseurs",{"type":46,"attrs":264,"content":266},{"textAlign":53,"key":265},"p-8",[267,269,273],{"text":268,"type":50},"Quelle que soit la forme de l’appel d’offres, électronique ou pas, il vise à recenser les propositions des fournisseurs en réponse au cahier des charges établi. Il permet l’évaluation et la ",{"text":270,"type":50,"marks":271},"sélection des fournisseurs à homologuer",[272],{"type":114},{"text":274,"type":50},". Tarifs, qualité des produits ou prestations, délais de règlement, pérennité des entreprises, etc. tous ces critères sont passés au crible lors de l’analyse des offres et pendant la négociation des contrats.",{"type":148,"attrs":276,"content":277},{"level":236,"textAlign":53},[278],{"text":279,"type":50},"1.2.3 - Passer des commandes d’achats-cadres",{"type":46,"attrs":281,"content":283},{"textAlign":53,"key":282},"p-9",[284,286,290],{"text":285,"type":50},"Généralement, dans un ",{"text":287,"type":50,"marks":288},"processus d’achat global",[289],{"type":114},{"text":291,"type":50},", la direction achats se charge de négocier périodiquement chaque contrat fournisseur. Les éléments de discussion portent alors sur les quantités, le prix ainsi que la qualité de chaque produit ou prestation. Souvent, cela se traduit par des commandes-cadres. Elles sont disponibles dans l’application informatique.",{"type":46,"attrs":293,"content":295},{"textAlign":53,"key":294},"p-10",[296,298,305,307,311],{"text":297,"type":50},"Elles permettent ensuite l’approvisionnement à travers la passation de ",{"text":299,"type":50,"marks":300},"bons de commandes",[301],{"type":302,"attrs":303},"link",{"href":304,"uuid":53,"anchor":53,"target":53,"linktype":33},"https://www.spendesk.com/fr/glossaire/bon-de-commande/",{"text":306,"type":50}," ponctuelles, dans la limite ",{"text":308,"type":50,"marks":309},"des volumes ou montants annuels prévus au contrat",[310],{"type":114},{"text":116,"type":50},{"type":148,"attrs":313,"content":314},{"level":236,"textAlign":53},[315],{"text":316,"type":50},"1.2.4 - Définir les lignes budgétaires pour chaque poste achat",{"type":46,"attrs":318,"content":320},{"textAlign":53,"key":319},"p-11",[321,323,327],{"text":322,"type":50},"Le pilotage des achats pour l’ensemble des entités comprend aussi un ",{"text":324,"type":50,"marks":325},"volet budgétaire",[326],{"type":114},{"text":328,"type":50},". Pour éviter le morcellement, l’organisation centralisée gère les dépenses pour chaque ligne du budget, selon la nature d’achat, le contrat fournisseur, par agence, bureau, magasin, filiale, etc.",{"type":148,"attrs":330,"content":331},{"level":236,"textAlign":53},[332],{"text":333,"type":50},"1.2.5 - Suivre les commandes, engagements et dépenses d’achats",{"type":46,"attrs":335,"content":337},{"textAlign":53,"key":336},"p-12",[338,340,344],{"text":339,"type":50},"Enfin, ",{"text":341,"type":50,"marks":342},"sur le plan opérationnel et local",[343],{"type":114},{"text":345,"type":50},", le processus d’achat global et d’approvisionnement s’effectue étape par étape :",{"type":347,"content":348},"bullet_list",[349,358,366],{"type":350,"content":351},"list_item",[352],{"type":46,"attrs":353,"content":355},{"textAlign":53,"key":354},"p-13",[356],{"text":357,"type":50},"passation de commandes d’achat par les personnes autorisées ;",{"type":350,"content":359},[360],{"type":46,"attrs":361,"content":363},{"textAlign":53,"key":362},"p-14",[364],{"text":365,"type":50},"validation des dépenses engagées ;",{"type":350,"content":367},[368],{"type":46,"attrs":369,"content":371},{"textAlign":53,"key":370},"p-15",[372],{"text":373,"type":50},"contrôle des factures des fournisseurs pour l’interface en comptabilité.",{"type":148,"attrs":375,"content":376},{"level":166,"textAlign":53},[377],{"text":378,"type":50},"1.3 - L’organisation des achats dans une société avec plusieurs entités",{"type":46,"attrs":380,"content":382},{"textAlign":53,"key":381},"p-16",[383,385,388,390,394],{"text":384,"type":50},"Tout ce ",{"text":287,"type":50,"marks":386},[387],{"type":114},{"text":389,"type":50}," prend encore plus de sens si votre entreprise comprend plusieurs sites géographiques en France voire à l’étranger. Vos collaborateurs sont éclatés sur le territoire ? L’utilisation d’",{"text":391,"type":50,"marks":392},"outils communs et digitalisés",[393],{"type":114},{"text":395,"type":50}," avec des procédures claires apporte de la fluidité sur le plan de la gestion des dépenses.",{"type":46,"attrs":397,"content":399},{"textAlign":53,"key":398},"p-17",[400,402,406,408,412],{"text":401,"type":50},"Pensez toutefois à ",{"text":403,"type":50,"marks":404},"associer les équipes et le management local",[405],{"type":114},{"text":407,"type":50}," à la définition des besoins et des process. Une approche ",{"text":409,"type":50,"marks":410},"bottom-up",[411],{"type":197},{"text":413,"type":50}," a plus de chances de remporter l’adhésion de tous. En outre, elle vous assure de comprendre et d’intégrer les spécificités régionales ou internationales lors de la conception de votre processus d’achat global. Centraliser c’est bien, mais n’oubliez jamais de coller au terrain.",{"type":148,"attrs":415,"content":416},{"level":150,"textAlign":53},[417],{"text":418,"type":50},"2 - Les difficultés rencontrées par les entreprises multi-sites ou multi-entités",{"type":46,"attrs":420,"content":421},{"textAlign":53,"key":106},[422,424,428],{"text":423,"type":50},"Les entreprises qui disposent de plusieurs établissements, magasins ou agences présentent des caractéristiques qui leur sont propres. Malgré la mondialisation, ",{"text":425,"type":50,"marks":426},"la distance physique",[427],{"type":114},{"text":429,"type":50}," entre les collaborateurs et leur management voire avec les responsables financiers rend parfois les relations peu fluides. Ce schéma organisationnel pénalise alors la gestion administrative et le suivi des achats auprès de chaque fournisseur.",{"type":148,"attrs":431,"content":432},{"level":166,"textAlign":53},[433],{"text":434,"type":50},"2.1 - Des équipes souvent cloisonnées et travaillant seules",{"type":46,"attrs":436,"content":437},{"textAlign":53,"key":119},[438,440,444],{"text":439,"type":50},"Les collaborateurs et managers par magasin, restaurant ou agence sont souvent ",{"text":441,"type":50,"marks":442},"isolés dans la gestion de leur business local",[443],{"type":114},{"text":445,"type":50},". Il en va de même pour les filiales d’un groupe situées dans d’autres pays. Même s’il existe des moments d’échange virtuels ou de rencontres physiques périodiques, le quotidien se vit seul sur chaque site.",{"type":46,"attrs":447,"content":448},{"textAlign":53,"key":156},[449,451,455],{"text":450,"type":50},"Disposer de la bonne information, utiliser des outils optimisés, souscrire des services ou abonnements fournisseurs de qualité, voilà le genre d’actions plus complexes à mettre en œuvre individuellement par un manager pour sa propre entité. Sans stratégie groupe en matière d’achat, l’organisation reste morcelée avec le ",{"text":452,"type":50,"marks":453},"risque d’une performance moindre",[454],{"type":114},{"text":116,"type":50},{"type":148,"attrs":457,"content":458},{"level":166,"textAlign":53},[459],{"text":460,"type":50},"2.2 - Des entités régionales ou multipays aux outils variés",{"type":46,"attrs":462,"content":463},{"textAlign":53,"key":172},[464,466,470],{"text":465,"type":50},"Souvent, ce type d’entreprise grandit avec la création de nouveaux points de vente ou agences. Toutefois, il n’est pas rare que le développement passe aussi par le ",{"text":467,"type":50,"marks":468},"rachat d’entités",[469],{"type":114},{"text":471,"type":50}," régionales ou de sociétés étrangères. C’est notamment dans ce dernier cas de figure qu’existe le risque d’une organisation peu optimisée.",{"type":46,"attrs":473,"content":474},{"textAlign":53,"key":183},[475,477,481],{"text":476,"type":50},"Des outils informatiques variés, parfois obsolètes et qui ne communiquent pas entre eux, des documents et procédures multiples, aucune méthode unifiée pour la gestion des achats, etc., voilà des situations qui se rencontrent avec une ",{"text":478,"type":50,"marks":479},"organisation multientités",[480],{"type":114},{"text":116,"type":50},{"type":148,"attrs":483,"content":484},{"level":166,"textAlign":53},[485],{"text":486,"type":50},"2.3 - Une organisation régionalisée qui manque parfois de digitalisation",{"type":46,"attrs":488,"content":489},{"textAlign":53,"key":202},[490,492,496],{"text":491,"type":50},"Pour les mêmes raisons, si votre PME comporte diverses entités locales ou étrangères de petite taille, vos ",{"text":493,"type":50,"marks":494},"processus administratifs",[495],{"type":114},{"text":497,"type":50}," restent souvent manuels et sous la forme papier. Parfois, des cartes bancaires classiques s’utilisent pour les achats du type abonnement malgré leur manque d’ergonomie évident.",{"type":46,"attrs":499,"content":500},{"textAlign":53,"key":225},[501,503,507,509,513],{"text":502,"type":50},"La direction financière basée au siège éprouve alors des difficultés pour récupérer et valider aisément les factures ou justificatifs de dépenses. Vous rajoutez de la ",{"text":504,"type":50,"marks":505},"désorganisation et de la perte de temps",[506],{"type":114},{"text":508,"type":50}," à la distance entre les collaborateurs. 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Les ",{"text":539,"type":50,"marks":540},"atouts de ce type d’organisation",[541],{"type":114},{"text":543,"type":50}," administrative sont nombreux tant pour le management local que pour la direction financière ou votre acheteur en central.",{"type":148,"attrs":545,"content":546},{"level":166,"textAlign":53},[547],{"text":548,"type":50},"3.1 - Un processus d’achat global pour rationaliser les coûts et le référencement des fournisseurs",{"type":46,"attrs":550,"content":551},{"textAlign":53,"key":282},[552,556,558,562,564,569,571,575,577,581],{"text":553,"type":50,"marks":554},"La force du collectif",[555],{"type":114},{"text":557,"type":50}," permet de négocier un service ou l’approvisionnement de fournitures de meilleure qualité, à un prix plus avantageux et avec une réduction des risques chez chaque fournisseur. 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Le management local gagne en autonomie encadrée, la direction financière obtient un suivi budgétaire consolidé et l'acheteur central pilote le référencement des fournisseurs selon des critères communs.",{"_uid":895,"title":896,"component":885,"description":897},"d1b438a0-6682-4104-a7c4-b1a2f54e388c","Comment mettre en place un processus d'achat global efficace pour une équipe finance répartie ?",{"type":43,"attrs":898,"content":899},{"backgroundColor":53},[900],{"type":46,"attrs":901,"content":902},{"textAlign":53,"key":106},[903],{"text":904,"type":50},"Mettre en place un processus d'achat global efficace pour une équipe finance répartie suppose de centraliser les budgets, de configurer des workflows d'approbation multi-niveaux et d'équiper chaque site d'outils communs. 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Spendesk permet de fixer limites individuelles, contrôler les budgets, automatiser la réconciliation TVA et exporter les écritures vers les outils comptables pour accélérer la clôture financière.",{"_uid":2684,"title":2685,"component":885,"description":2686},"3f27c038-e51e-4c39-9acd-1e2983561a41","Comment Spendesk gère-t-il les devises et la TVA dans plusieurs pays ?",{"type":43,"content":2687},[2688],{"type":46,"content":2689},[2690],{"text":2691,"type":50},"Spendesk gère les devises et la TVA via des cartes multi-devises et des paramètres fiscaux par pays. Spendesk enregistre automatiquement la devise de transaction, applique les taux de TVA locaux configurés et associe les écritures comptables par entité. Les équipes financières peuvent exporter les transactions avec taux et justificatifs pour une déclaration TVA et une consolidation multi-pays rapides.",{"_uid":2693,"title":2694,"component":885,"description":2695},"b4642f05-b566-465a-a20a-9f2f8f34217d","Dans quels pays puis-je utiliser Spendesk ?",{"type":43,"content":2696},[2697],{"type":46,"content":2698},[2699],{"text":2700,"type":50},"Spendesk est disponible dans la majorité des pays européens et supporte la gestion multi-pays via entités locales, cartes multi-devises et exports comptables adaptés. 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Le mappage automatique des comptes, la synchronisation des justificatifs et les écritures structurées accélèrent la clôture comptable et réduisent le travail manuel de réconciliation.",{"_uid":2811,"title":2812,"component":885,"description":2813},"8b6d5e1a-c12d-46ac-9071-08eb5b2799dd","Combien de temps faut-il pour déployer Spendesk dans une équipe finance ?",{"type":43,"content":2814},[2815],{"type":46,"content":2816},[2817],{"text":2818,"type":50},"Le déploiement de Spendesk prend 2 à 6 semaines pour configurer comptes, règles d'approbation, émission de cartes et intégrations comptables. 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Les justificatifs numériques et les journaux d'activité facilitent les audits et la conformité fiscale.",[2829],{"cta":2830,"_uid":2831,"title":2832,"eyebrow":2838,"subtitle":2841,"component":148,"textAlign":24,"sectionSettings":2844,"breakLineOnMobile":30,"subtitleLeftBorder":30,"customTitleFontSize":24},[],"dfa9c778-319a-42f7-87ed-dd5829be076e",{"type":43,"content":2833},[2834],{"type":148,"attrs":2835,"content":2836},{"level":150},[2837],{"text":1265,"type":50},{"type":43,"content":2839},[2840],{"type":46},{"type":43,"content":2842},[2843],{"type":46},[],[2846],{"_uid":2847,"hide":30,"theme":949,"anchorId":24,"component":950,"spacingTop":24,"hideOnDevices":2848,"spacingBottom":24,"floatingImages":2849,"variableOverrides":2850},"07b97b1f-46c9-4faa-89c0-c4cdb1216ed3",[],[],[],"reduire-depenses-entreprise","fr/blog/reduire-depenses-entreprise",7980,[],"1323ef5c-2a83-410f-9192-c381b0cc865f","2022-11-04T11:12:25.357Z",[],"blog/reduire-depenses-entreprise",[2860,2861,2862],{"path":2858,"name":53,"lang":59,"published":53},{"path":2858,"name":53,"lang":65,"published":53},{"path":2858,"name":53,"lang":67,"published":53},{"name":2864,"created_at":2865,"published_at":2866,"updated_at":2867,"id":2868,"uuid":2869,"content":2870,"slug":3005,"full_slug":3006,"sort_by_date":53,"position":3007,"tag_list":3008,"is_startpage":30,"parent_id":958,"meta_data":53,"group_id":3009,"first_published_at":3010,"release_id":53,"lang":59,"path":53,"alternates":3011,"default_full_slug":3012,"translated_slugs":3013},"Gestion des dépenses : construire un business case et mesurer le ROI","2026-10-17T14:25:58.887Z","2026-10-17T15:20:45.276Z","2026-10-17T15:20:45.306Z",231659761240528,"46a6938b-f876-4e7e-b6a0-1d7b0b193cbe",{"_uid":2871,"title":2864,"topics":2872,"noIndex":30,"category":2881,"language":2890,"component":851,"heroMedia":2891,"publishedAt":2899,"redirectUrl":24,"leadwallForm":2900,"listingImage":2901,"leadwallTitle":24,"metaDescription":2902,"bottomArticleCta":2903,"leadwallSubtitle":24,"isLeadwallEnabled":30,"componentsAfterTheArticle":2904,"leadwallVisibleParagraphs":24},"8b633818-db49-4d12-a7b2-4ceac44a61d2",[2873],{"name":71,"created_at":72,"published_at":73,"updated_at":74,"id":75,"uuid":76,"content":2874,"slug":88,"full_slug":89,"sort_by_date":53,"position":90,"tag_list":2875,"is_startpage":30,"parent_id":92,"meta_data":53,"group_id":93,"first_published_at":94,"release_id":53,"lang":59,"path":53,"alternates":2876,"default_full_slug":96,"translated_slugs":2877,"_stopResolving":68},{"_uid":86,"name":71,"component":87},[],[],[2878,2879,2880],{"path":96,"name":53,"lang":59,"published":53},{"path":96,"name":53,"lang":65,"published":53},{"path":96,"name":53,"lang":67,"published":53},{"name":839,"created_at":840,"published_at":16,"updated_at":841,"id":842,"uuid":843,"content":2882,"slug":851,"full_slug":852,"sort_by_date":53,"position":853,"tag_list":2884,"is_startpage":30,"parent_id":855,"meta_data":53,"group_id":856,"first_published_at":857,"release_id":53,"lang":59,"path":53,"alternates":2885,"default_full_slug":859,"translated_slugs":2886,"_stopResolving":68},{"_uid":845,"icon":2883,"name":839,"component":850},{"id":847,"alt":848,"name":24,"focus":24,"title":24,"filename":849,"copyright":24,"fieldtype":29,"is_external_url":30},[],[],[2887,2888,2889],{"path":859,"name":53,"lang":59,"published":53},{"path":859,"name":53,"lang":65,"published":53},{"path":859,"name":53,"lang":67,"published":53},[59],[2892],{"_uid":2893,"link":2894,"asset":2895,"caption":24,"component":871},"51523cc3-7b68-4b00-9d00-bf6ddde35529",{"id":24,"url":24,"linktype":998,"fieldtype":34,"cached_url":2034,"prep":68},{"id":2896,"alt":24,"name":24,"focus":24,"title":24,"source":24,"filename":2897,"copyright":24,"fieldtype":29,"meta_data":2898,"is_external_url":30},231662359729879,"https://a.storyblok.com/f/146026/1536x1024/2e9f0ea376/gestion-des-depenses-construire-un-business-case-et-mesurer-le-roi.png",{},"2026-10-17 00:00",[],[],"Construisez un business case de gestion des dépenses avec un modèle concret pour calculer le ROI, le TCO, les gains et le délai de récupération.",[],[2905],{"cta":2906,"_uid":2907,"items":2908,"heading":2980,"reverse":30,"component":945,"sectionSettings":3004},[],"3f8ed96a-76e2-4d90-8259-905056b7cff6",[2909,2926,2946,2963],{"_uid":2910,"hide":30,"title":2911,"component":885,"description":2912},"001ffd20-9dfe-4654-b55a-dfe473d622b9","Quel est le délai de récupération d’un logiciel de gestion des dépenses ?",{"type":43,"attrs":2913,"content":2914},{"backgroundColor":53},[2915],{"type":46,"attrs":2916,"content":2917},{"textAlign":53},[2918,2920,2924],{"text":2919,"type":50},"Il dépend du volume de dépenses traité, du temps actuellement consacré aux tâches manuelles et du coût de la solution. Dans l’exemple illustratif de cet article, le délai varie de ",{"text":2921,"type":50,"marks":2922},"4,3 à 16,7 mois",[2923],{"type":114},{"text":2925,"type":50}," selon le scénario. Ces chiffres ne constituent pas une garantie de résultat.",{"_uid":2927,"hide":30,"title":2928,"component":885,"description":2929},"a7c098cb-6d0a-46c6-a029-e9974db07749","Faut-il compter tout le temps gagné comme une économie ?",{"type":43,"attrs":2930,"content":2931},{"backgroundColor":53},[2932],{"type":46,"attrs":2933,"content":2934},{"textAlign":53},[2935,2939,2941,2945],{"text":2936,"type":50,"marks":2937},"Non.",[2938],{"type":114},{"text":2940,"type":50}," 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":2942,"type":50,"marks":2943},"capacité libérée",[2944],{"type":114},{"text":116,"type":50},{"_uid":2947,"hide":30,"title":2948,"component":885,"description":2949},"24bc1289-0edf-4a6b-acc1-6fb450e96e41","Combien de temps faut-il pour déployer une solution de gestion des dépenses ?",{"type":43,"attrs":2950,"content":2951},{"backgroundColor":53},[2952],{"type":46,"attrs":2953,"content":2954},{"textAlign":53},[2955,2957,2961],{"text":2956,"type":50},"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":2958,"type":50,"marks":2959},"TCO du projet",[2960],{"type":114},{"text":2962,"type":50},", au même titre que la formation et le double fonctionnement éventuel.",{"_uid":2964,"hide":30,"title":2965,"component":885,"description":2966},"a1bf55a8-49d7-4226-a1ab-aa32e7fd1a36","Quels KPI suivre après le déploiement ?",{"type":43,"attrs":2967,"content":2968},{"backgroundColor":53},[2969],{"type":46,"attrs":2970,"content":2971},{"textAlign":53},[2972,2974,2978],{"text":2973,"type":50},"Suivez quelques indicateurs simples : ",{"text":2975,"type":50,"marks":2976},"durée de la clôture, taux de justificatifs collectés, délai de remboursement et dépenses hors politique",[2977],{"type":114},{"text":2979,"type":50},". 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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.",[],[3065],{"cta":3066,"_uid":3067,"items":3068,"heading":3153,"reverse":30,"component":945,"sectionSettings":3179},[],"3109170e-b9ac-4f67-827b-0d2dde5b3215",[3069,3089,3110,3131],{"_uid":3070,"hide":30,"title":3071,"component":885,"description":3072},"27b28cef-99af-430e-b805-f7e215234ce6","Peut-on refuser une note de frais hors politique ?",{"type":43,"attrs":3073,"content":3074},{"backgroundColor":53},[3075,3080],{"type":46,"attrs":3076,"content":3077},{"textAlign":53},[3078],{"text":3079,"type":50},"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":46,"attrs":3081,"content":3082},{"textAlign":53},[3083,3085],{"text":3084,"type":50},"Un dépassement de plafond ne justifie toutefois pas toujours un refus automatique. ",{"text":3086,"type":50,"marks":3087},"Une exception peut être approuvée si son motif est réel, documenté et validé par la bonne personne.",[3088],{"type":114},{"_uid":3090,"hide":30,"title":3091,"component":885,"description":3092},"75c18d2c-1c96-47f9-9cf3-fc2b92b6030a","Une dépense qui dépasse le plafond peut-elle être remboursée ?",{"type":43,"attrs":3093,"content":3094},{"backgroundColor":53},[3095,3100],{"type":46,"attrs":3096,"content":3097},{"textAlign":53},[3098],{"text":3099,"type":50},"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":46,"attrs":3101,"content":3102},{"textAlign":53},[3103,3105,3109],{"text":3104,"type":50},"La décision doit être conservée avec ",{"text":3106,"type":50,"marks":3107},"le motif et l’identité de l’approbateur",[3108],{"type":114},{"text":116,"type":50},{"_uid":3111,"hide":30,"title":3112,"component":885,"description":3113},"78ff17a9-6bf7-42a1-9f2f-6b4df31426df","Quels documents faut-il conserver pour une dépense exceptionnelle ?",{"type":43,"attrs":3114,"content":3115},{"backgroundColor":53},[3116,3121],{"type":46,"attrs":3117,"content":3118},{"textAlign":53},[3119],{"text":3120,"type":50},"Conservez la note de frais, le justificatif, le motif de l’exception, le nom de l’approbateur et la décision prise.",{"type":46,"attrs":3122,"content":3123},{"textAlign":53},[3124,3126,3130],{"text":3125,"type":50},"Les pièces comptables justificatives doivent généralement être conservées pendant ",{"text":3127,"type":50,"marks":3128},"10 ans à compter de la clôture de l’exercice",[3129],{"type":114},{"text":116,"type":50},{"_uid":3132,"hide":30,"title":3133,"component":885,"description":3134},"8241b13f-9432-4542-afb9-21d31af88bd4","Comment gérer les exceptions dans une organisation multi-sites ?",{"type":43,"attrs":3135,"content":3136},{"backgroundColor":53},[3137,3142],{"type":46,"attrs":3138,"content":3139},{"textAlign":53},[3140],{"text":3141,"type":50},"Définissez les approbateurs par entité, département et niveau de dépense. 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