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By joining the tribe, she wants to make the finance world easier to understand for people who, just like her, aren't coming from that sector.","text","juliette-herve","fr/blog/author/juliette-herve",null,-140,[],176408854,"9baa96ac-ad9f-4270-922b-0fdea865e093","2022-11-02T15:26:08.935Z","fr",[],"blog/author/juliette-herve",[70,71,73],{"path":68,"name":60,"lang":66,"published":60},{"path":68,"name":60,"lang":72,"published":60},"de",{"path":68,"name":60,"lang":74,"published":60},"es",true,[77,108],{"name":78,"created_at":79,"published_at":80,"updated_at":81,"id":82,"uuid":83,"content":84,"slug":95,"full_slug":96,"sort_by_date":60,"position":97,"tag_list":98,"is_startpage":30,"parent_id":99,"meta_data":60,"group_id":100,"first_published_at":101,"release_id":60,"lang":66,"path":60,"alternates":102,"default_full_slug":103,"translated_slugs":104,"_stopResolving":75},"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":85,"_uid":93,"name":78,"component":94},[86],{"_uid":87,"noIndex":30,"component":88,"metaFields":89},"2aa0fc88-49a5-41a4-a816-354e28dce638","seo",{"_uid":90,"plugin":91,"description":92},"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",[105,106,107],{"path":103,"name":60,"lang":66,"published":60},{"path":103,"name":60,"lang":72,"published":60},{"path":103,"name":60,"lang":74,"published":60},{"name":109,"created_at":110,"published_at":111,"updated_at":112,"id":113,"uuid":114,"content":115,"slug":123,"full_slug":124,"sort_by_date":60,"position":125,"tag_list":126,"is_startpage":30,"parent_id":99,"meta_data":60,"group_id":127,"first_published_at":128,"release_id":60,"lang":66,"path":60,"alternates":129,"default_full_slug":130,"translated_slugs":131,"_stopResolving":75},"Outils et astuces","2022-10-19T17:57:59.529Z","2026-09-29T09:14:45.249Z","2026-09-29T09:14:45.264Z",206171442,"143048bf-f5c7-4056-ab60-ecfd3a730bf3",{"seo":116,"_uid":122,"name":109,"component":94},[117],{"_uid":118,"noIndex":30,"component":88,"metaFields":119},"1a417f74-f4df-434a-9d95-bf683f827c1a",{"_uid":120,"plugin":91,"description":121},"a885ad2f-1665-45d8-a20b-dfc23e368a70","Outils et astuces pour les equipes finance : fonctionnalites, integrations et bonnes pratiques qui font gagner du temps.","7acb7442-031d-4c0f-b375-bb5a76b9d3b4","outils-et-astuces","fr/blog/topic/outils-et-astuces",-460,[],"2e3e0832-0204-4734-bdc7-effb516cf20d","2022-11-02T15:24:42.074Z",[],"blog/topic/outils-et-astuces",[132,133,134],{"path":130,"name":60,"lang":66,"published":60},{"path":130,"name":60,"lang":72,"published":60},{"path":130,"name":60,"lang":74,"published":60},{"type":50,"content":136},[137,148,152,156,163,167,194,206,210,229,233,255,265,287,300,305,309,325,331,335,339,373,378,382,386,419,430,434,439,447,457,472,476,498,502,558,562,593,597,602,606,634,639,646,654,662,672,677,684,697,704,714,719,726,733,740,758,771,776,835,839,874,880],{"type":53,"content":138},[139,141,146],{"text":140,"type":57},"Aujourd'hui, d’après une étude Sherpa HEC ",{"text":142,"type":57,"marks":143},"seulement 8% des entreprises estiment avoir une gestion optimale des achats de classe C",[144],{"type":145},"bold",{"text":147,"type":57},".",{"type":53,"content":149},[150],{"text":151,"type":57},"Pourtant, une bonne gestion et un contrôle des achats indirects peuvent permettre aux entreprises de faire des économies conséquentes et de profiter ainsi d'un véritable avantage concurrentiel !",{"type":53,"content":153},[154],{"text":155,"type":57},"Dans ce sens, quels sont les défis de la Direction Achats ? Que sont concrètement les achats de classe C ? Et comment avoir un meilleur contrôle sur ces achats indirects pour espérer faire des économies à long terme ? Ce sont les questions auxquelles notre article va répondre.",{"type":157,"attrs":158,"content":160},"heading",{"level":159},2,[161],{"text":162,"type":57},"Quels sont les missions et défis de la Direction Achats ?",{"type":53,"content":164},[165],{"text":166,"type":57},"Le rôle de la Direction Achats d’une entreprise est double :",{"type":168,"attrs":169,"content":172},"ordered_list",{"order":170,"key":171},1,"ol-0",[173,184],{"type":174,"content":175},"list_item",[176],{"type":53,"content":177},[178,182],{"text":179,"type":57,"marks":180},"Optimiser les coûts :",[181],{"type":145},{"text":183,"type":57}," attention, on pourrait penser que l’objectif ici est de réduire les coûts, mais ce n’est pas le cas. Car il s’agit bien d’acheter le produit ou service, mais au meilleur rapport qualité/coût/délai, et non au moins cher.",{"type":174,"content":185},[186],{"type":53,"content":187},[188,192],{"text":189,"type":57,"marks":190},"Sécuriser la relation fournisseurs :",[191],{"type":145},{"text":193,"type":57}," notamment pour ses achats stratégiques, auprès de fournisseurs qui deviendront des partenaires. Cela lui permettra de pouvoir compter sur eux en toutes circonstances.",{"type":53,"content":195},[196,202],{"text":197,"type":57,"marks":198},"Remarque :",[199,200],{"type":145},{"type":201},"italic",{"text":203,"type":57,"marks":204}," En période de récession, l’acheteur ne doit pas être trop dur vis-à-vis de ses fournisseurs. Ceux-ci risquent de s’en souvenir lors de la reprise et privilégieront les « bons clients » (ceux qui règlent en temps et en heure, pratiquent des tarifs corrects, etc).",[205],{"type":201},{"type":53,"content":207},[208],{"text":209,"type":57},"Il est aussi intéressant d’observer que dans de plus en plus d’entreprises, la Direction Achats est désormais attendue sur deux nouvelles missions :",{"type":211,"content":212},"bullet_list",[213,221],{"type":174,"content":214},[215],{"type":53,"content":216},[217],{"text":218,"type":57,"marks":219},"Contribuer au time to market",[220],{"type":145},{"type":174,"content":222},[223],{"type":53,"content":224},[225],{"text":226,"type":57,"marks":227},"Contribuer à l’innovation",[228],{"type":145},{"type":53,"content":230},[231],{"text":232,"type":57},"A ce titre, les Directions Achats font face à de nouveaux défis :",{"type":211,"content":234},[235,245],{"type":174,"content":236},[237],{"type":53,"content":238},[239,243],{"text":240,"type":57,"marks":241},"Être suffisamment agiles",[242],{"type":145},{"text":244,"type":57}," pour aller plus vite quand il le faut et ainsi faciliter la mise en œuvre d’un produit ou service portant un avantage concurrentiel.",{"type":174,"content":246},[247],{"type":53,"content":248},[249,253],{"text":250,"type":57,"marks":251},"Être suffisamment ouvertes",[252],{"type":145},{"text":254,"type":57}," pour dénicher les innovations là où elles sont (c’est-à-dire chez les fournisseurs).",{"type":53,"content":256},[257,259,263],{"text":258,"type":57},"Pour relever ces défis, l’",{"text":260,"type":57,"marks":261},"acheteur doit jouer un véritable rôle d’équilibriste",[262],{"type":145},{"text":264,"type":57}," !",{"type":211,"content":266},[267,277],{"type":174,"content":268},[269],{"type":53,"content":270},[271,275],{"text":272,"type":57,"marks":273},"Pour l’un",[274],{"type":145},{"text":276,"type":57},", il doit à la fois se conformer au processus achats ET pouvoir y déroger dans des cas bien précis.",{"type":174,"content":278},[279],{"type":53,"content":280},[281,285],{"text":282,"type":57,"marks":283},"Pour l’autre",[284],{"type":145},{"text":286,"type":57},", il doit à la fois rationaliser sa base fournisseurs ET être sans cesse en recherche de nouveaux fournisseurs capables d’apporter l’innovation recherchée.",{"type":53,"content":288},[289,291,298],{"text":290,"type":57},"La Direction Achats doit donc s’assurer que chaque processus est le plus optimisé possible et c’est de cette manière qu’elle aura ",{"text":292,"type":57,"marks":293},"un maximum de contrôle sur les achats",[294],{"type":295,"attrs":296},"link",{"href":297,"uuid":60,"anchor":60,"target":60,"linktype":33},"/fr/platform/spend-controls/",{"text":299,"type":57}," et pourra faire des économies.",{"type":157,"attrs":301,"content":302},{"level":159},[303],{"text":304,"type":57},"Qu’est-ce que les achats de classe C ?",{"type":53,"content":306},[307],{"text":308,"type":57},"Avant de vous parler des achats de classe C précisément, il faut revenir un petit peu en arrière, sur les différentes typologies d’achats.",{"type":53,"content":310},[311,313,317,319,323],{"text":312,"type":57},"Il faut bien ",{"text":314,"type":57,"marks":315},"faire la différence entre les achats directs",[316],{"type":145},{"text":318,"type":57}," (dits de production) et ",{"text":320,"type":57,"marks":321},"les achats indirects",[322],{"type":145},{"text":324,"type":57}," (dits hors production).",{"type":157,"attrs":326,"content":328},{"level":327},3,[329],{"text":330,"type":57},"Les achats directs",{"type":53,"content":332},[333],{"text":334,"type":57},"Ce sont des achats stratégiques pour l’entreprise, puisque nécessaires à la production des produits ou services vendus par celle-ci. Ils participent donc directement à l’amélioration de la marge de la société.",{"type":53,"content":336},[337],{"text":338,"type":57},"Par exemple ce sont :",{"type":211,"content":340},[341,349,357,365],{"type":174,"content":342},[343],{"type":53,"content":344},[345],{"text":346,"type":57,"marks":347},"Les pièces détachées d’une voiture.",[348],{"type":201},{"type":174,"content":350},[351],{"type":53,"content":352},[353],{"text":354,"type":57,"marks":355},"Les réseaux de réparateurs agréés pour une assurance auto.",[356],{"type":201},{"type":174,"content":358},[359],{"type":53,"content":360},[361],{"text":362,"type":57,"marks":363},"Les matières premières.",[364],{"type":201},{"type":174,"content":366},[367],{"type":53,"content":368},[369],{"text":370,"type":57,"marks":371},"Etc.",[372],{"type":201},{"type":157,"attrs":374,"content":375},{"level":327},[376],{"text":377,"type":57},"Les achats indirects",{"type":53,"content":379},[380],{"text":381,"type":57},"Ce sont les achats qui n’entrent pas directement dans le processus de production d’une entreprise, mais qui sont pourtant nécessaires à son bon fonctionnement.",{"type":53,"content":383},[384],{"text":385,"type":57},"Par exemple :",{"type":211,"content":387},[388,396,404,412],{"type":174,"content":389},[390],{"type":53,"content":391},[392],{"text":393,"type":57,"marks":394},"L’informatique.",[395],{"type":201},{"type":174,"content":397},[398],{"type":53,"content":399},[400],{"text":401,"type":57,"marks":402},"Les services généraux.",[403],{"type":201},{"type":174,"content":405},[406],{"type":53,"content":407},[408],{"text":409,"type":57,"marks":410},"La formation des collaborateurs.",[411],{"type":201},{"type":174,"content":413},[414],{"type":53,"content":415},[416],{"text":370,"type":57,"marks":417},[418],{"type":201},{"type":53,"content":420},[421,426],{"text":422,"type":57,"marks":423},"Attention :",[424,425],{"type":145},{"type":201},{"text":427,"type":57,"marks":428}," Dans le monde des services et notamment des services financiers, certains achats considérés comme indirects ont toutefois une importance capitale pour la société car la défaillance d’un fournisseur peut provoquer un risque opérationnel.",[429],{"type":201},{"type":53,"content":431},[432],{"text":433,"type":57},"Puis, à l’intérieur de ces achats indirects, on retrouve des achats stratégiques et récurrents et des achats non récurrents et non stratégiques, dits « achats de classe C ».",{"type":157,"attrs":435,"content":436},{"level":327},[437],{"text":438,"type":57},"Pour synthétiser",{"type":53,"content":440},[441],{"type":442,"attrs":443},"image",{"id":60,"alt":444,"src":445,"title":60,"source":60,"copyright":60,"meta_data":446},"typologie-achats-classes A B C","https://get.spendesk.com/hubfs/Recap%20webinar%20achats%20classe%20C.png",{},{"type":53,"content":448},[449,451],{"text":450,"type":57},"Source : ",{"text":452,"type":57,"marks":453},"Groupe Manutan",[454],{"type":295,"attrs":455},{"href":456,"uuid":60,"anchor":60,"target":60,"linktype":33},"https://www.manutan.com/blog/fr/",{"type":53,"content":458},[459,461,465,467,471],{"text":460,"type":57},"Les achats de classe C sont en général ",{"text":462,"type":57,"marks":463},"dispersés sur un grand nombre de fournisseurs",[464],{"type":145},{"text":466,"type":57}," (entre 50% et 70% du nombre total de fournisseurs selon les industries) avec un montant très faible par achat. Mais il est intéressant de souligner qu’",{"text":468,"type":57,"marks":469},"ils représentent en moyenne 60% du nombre de commandes",[470],{"type":145},{"text":147,"type":57},{"type":53,"content":473},[474],{"text":475,"type":57},"Cela va donc directement augmenter les coûts administratifs sur deux axes :",{"type":211,"content":477},[478,488],{"type":174,"content":479},[480],{"type":53,"content":481},[482,486],{"text":483,"type":57,"marks":484},"La gestion des fournisseurs",[485],{"type":145},{"text":487,"type":57}," (du fait de leur croissance continue) estimé à 1000€ par an et par fournisseur.",{"type":174,"content":489},[490],{"type":53,"content":491},[492,496],{"text":493,"type":57,"marks":494},"Les traitements opérationnels comptables ou logistiques",[495],{"type":145},{"text":497,"type":57}," (dû au grand nombre de commandes) estimé à 150€ à 50€ selon le niveau de digitalisation de l’entreprise.",{"type":53,"content":499},[500],{"text":501,"type":57},"En détail, la gestion des fournisseurs couvre :",{"type":211,"content":503},[504,512,522,532,542,550],{"type":174,"content":505},[506],{"type":53,"content":507},[508],{"text":509,"type":57,"marks":510},"Les actions de référencement.",[511],{"type":145},{"type":174,"content":513},[514],{"type":53,"content":515},[516,520],{"text":517,"type":57,"marks":518},"La surveillance de la santé financière",[519],{"type":145},{"text":521,"type":57}," (abonnement à des agences de notations).",{"type":174,"content":523},[524],{"type":53,"content":525},[526,530],{"text":527,"type":57,"marks":528},"Le recueil des documents obligatoires",[529],{"type":145},{"text":531,"type":57}," (abonnement à des plateformes).",{"type":174,"content":533},[534],{"type":53,"content":535},[536,540],{"text":537,"type":57,"marks":538},"La notation RSE",[539],{"type":145},{"text":541,"type":57}," (abonnement à un outil spécialisé).",{"type":174,"content":543},[544],{"type":53,"content":545},[546],{"text":547,"type":57,"marks":548},"L’évaluation des performances qualitatives et/ou quantitatives.",[549],{"type":145},{"type":174,"content":551},[552],{"type":53,"content":553},[554],{"text":555,"type":57,"marks":556},"La gestion des litiges.",[557],{"type":145},{"type":53,"content":559},[560],{"text":561,"type":57},"Les traitements opérationnels concernent (peu importe le montant d'achat) :",{"type":211,"content":563},[564,574,583],{"type":174,"content":565},[566],{"type":53,"content":567},[568,572],{"text":569,"type":57,"marks":570},"La mise à jour des informations nécessaires au paiement des fournisseurs",[571],{"type":145},{"text":573,"type":57}," (rapprochement, mise à jour SIRET, RIB, etc).",{"type":174,"content":575},[576],{"type":53,"content":577},[578,582],{"text":579,"type":57,"marks":580},"L’adaptation éventuelle des processus de commande",[581],{"type":145},{"text":147,"type":57},{"type":174,"content":584},[585],{"type":53,"content":586},[587,591],{"text":588,"type":57,"marks":589},"Les opérations logistiques",[590],{"type":145},{"text":592,"type":57}," (réception, livraison, retour, etc).",{"type":53,"content":594},[595],{"text":596,"type":57},"Il est donc évident que ces achats de classe C doivent rester sous contrôle. La question est : comment ?",{"type":157,"attrs":598,"content":599},{"level":159},[600],{"text":601,"type":57},"Comment garder le contrôle des achats de classe C ?",{"type":53,"content":603},[604],{"text":605,"type":57},"Il y a trois solutions pour traiter et contrôler les achats indirects de classe C :",{"type":211,"content":607},[608,616,624],{"type":174,"content":609},[610],{"type":53,"content":611},[612],{"text":613,"type":57,"marks":614},"Les traiter à la Direction Achats.",[615],{"type":145},{"type":174,"content":617},[618],{"type":53,"content":619},[620],{"text":621,"type":57,"marks":622},"Externaliser le traitement.",[623],{"type":145},{"type":174,"content":625},[626],{"type":53,"content":627},[628,632],{"text":629,"type":57,"marks":630},"Les traiter en interne",[631],{"type":145},{"text":633,"type":57},", mais en dehors de la Direction Achats.",{"type":157,"attrs":635,"content":636},{"level":327},[637],{"text":638,"type":57},"Traiter les achats de classe C à la Direction Achats",{"type":53,"content":640},[641],{"type":442,"attrs":642},{"id":60,"alt":643,"src":644,"title":60,"source":60,"copyright":60,"meta_data":645},"traitement aux achats","https://get.spendesk.com/hubfs/Recap%20webinar%20achats%20classe%20C-3.png",{"alt":643,"title":60,"source":60,"copyright":60},{"type":53,"content":647},[648,652],{"text":649,"type":57,"marks":650},"Quand choisir cette solution ?",[651],{"type":145},{"text":653,"type":57}," Lorsque les fournisseurs se multiplient (marketing, IT, frais généraux, etc.) et que c’est plus de l’approvisionnement que de l’achat. Les achats sont ponctuels. Dans cette situation, cela va nécessiter des compétences seniors du fait des problématiques contractuelles.",{"type":53,"content":655},[656,660],{"text":657,"type":57,"marks":658},"Comment le mettre en place ?",[659],{"type":145},{"text":661,"type":57}," L’acheteur va gérer l’approvisionnement (ce qui n’est pas sa mission première) et les contrats. Il va pouvoir traiter les demandes en urgence, mais cela va être particulièrement chronophage.",{"type":53,"content":663},[664,668],{"text":197,"type":57,"marks":665},[666,667],{"type":145},{"type":201},{"text":669,"type":57,"marks":670}," Cette solution n’est pas optimale lorsque l’on souhaite que la Direction Achats soit la plus efficace possible dans ses missions clés.",[671],{"type":201},{"type":157,"attrs":673,"content":674},{"level":327},[675],{"text":676,"type":57},"Externaliser le traitement des achats de classe C",{"type":53,"content":678},[679],{"type":442,"attrs":680},{"id":60,"alt":681,"src":682,"title":60,"source":60,"copyright":60,"meta_data":683},"traitement externalisé","https://get.spendesk.com/hubfs/Recap%20webinar%20achats%20classe%20C-2.png",{"alt":681,"title":60,"source":60,"copyright":60},{"type":53,"content":685},[686,689,691,695],{"text":649,"type":57,"marks":687},[688],{"type":145},{"text":690,"type":57}," Dans un contexte de moyens généraux où les dépenses assez régulières et fréquentes (",{"text":692,"type":57,"marks":693},"attention :",[694],{"type":145},{"text":696,"type":57}," ne laissez pas le catalogue complètement ouvert).",{"type":53,"content":698},[699,702],{"text":657,"type":57,"marks":700},[701],{"type":145},{"text":703,"type":57}," En contactant les différentes solutions qui propose ce type de service.",{"type":53,"content":705},[706,710],{"text":197,"type":57,"marks":707},[708,709],{"type":145},{"type":201},{"text":711,"type":57,"marks":712}," Cette solution n’est pas optimale lorsque l’on souhaite avoir un maximum de contrôle.",[713],{"type":201},{"type":157,"attrs":715,"content":716},{"level":327},[717],{"text":718,"type":57},"Traiter les achats de classe C en interne (mais pas aux achats)",{"type":53,"content":720},[721],{"type":442,"attrs":722},{"id":60,"alt":723,"src":724,"title":60,"source":60,"copyright":60,"meta_data":725},"traitement interne en dehors des achats","https://get.spendesk.com/hubfs/Recap%20webinar%20achats%20classe%20C-1.png",{"alt":723,"title":60,"source":60,"copyright":60},{"type":53,"content":727},[728,731],{"text":649,"type":57,"marks":729},[730],{"type":145},{"text":732,"type":57}," Surtout dans un contexte digital et que les achats en ligne se multiplient. Les demandes émanent d’un petit peu toutes les équipes.",{"type":53,"content":734},[735,738],{"text":657,"type":57,"marks":736},[737],{"type":145},{"text":739,"type":57}," Décentralisez tous ces achats, mettez en place une politique de dépenses, donnez accès à des moyens de paiement adaptés et faites en sorte que chaque dépense est validée par les managers.",{"type":53,"content":741},[742,746,750,752],{"text":197,"type":57,"marks":743},[744,745],{"type":145},{"type":201},{"text":747,"type":57,"marks":748}," Si cette option vous intéresse, alors",[749],{"type":201},{"text":751,"type":57}," ",{"text":753,"type":57,"marks":754},"contactez nos équipes.",[755],{"type":295,"attrs":756},{"href":757,"uuid":60,"anchor":60,"target":60,"linktype":33},"/fr/schedule-a-demo/",{"type":53,"content":759},[760],{"type":761,"attrs":762,"marks":769},"blok",{"id":763,"body":764},"d0ca49f8-e78c-4312-8168-90a63203a4a6",[765],{"_uid":766,"html":767,"component":768},"d9b694d3-d663-4fdd-b6d3-453c65f01bba","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-48eb89fb-1f0d-4c78-863d-f87c62490674\">\u003Cspan class=\"hs-cta-node hs-cta-48eb89fb-1f0d-4c78-863d-f87c62490674\" id=\"hs-cta-48eb89fb-1f0d-4c78-863d-f87c62490674\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/48eb89fb-1f0d-4c78-863d-f87c62490674\" target=\"_blank\" rel=\"noopener\">\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-48eb89fb-1f0d-4c78-863d-f87c62490674\" style=\"border-width:0px;\" height=\"142\" width=\"1531\" src=\"https://no-cache.hubspot.com/cta/default/2694209/48eb89fb-1f0d-4c78-863d-f87c62490674.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, '48eb89fb-1f0d-4c78-863d-f87c62490674', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->","embed",[770],{"type":201},{"type":157,"attrs":772,"content":773},{"level":159},[774],{"text":775,"type":57},"Ce qu’il faut retenir !",{"type":211,"content":777},[778,795,806,816,826],{"type":174,"content":779},[780],{"type":53,"content":781},[782,784,788,790,794],{"text":783,"type":57},"Les missions de la Direction Achats sont l’",{"text":785,"type":57,"marks":786},"optimisation des coûts",[787],{"type":145},{"text":789,"type":57}," et ",{"text":791,"type":57,"marks":792},"des fournisseurs",[793],{"type":145},{"text":147,"type":57},{"type":174,"content":796},[797],{"type":53,"content":798},[799,801,805],{"text":800,"type":57},"Les achats de classe C représentent ",{"text":802,"type":57,"marks":803},"60% des commandes",[804],{"type":145},{"text":147,"type":57},{"type":174,"content":807},[808],{"type":53,"content":809},[810,814],{"text":811,"type":57,"marks":812},"Évitez de laisser aux achats les gestion des achats de classe C",[813],{"type":145},{"text":815,"type":57}," (sauf nécessité contractuelle).",{"type":174,"content":817},[818],{"type":53,"content":819},[820,824],{"text":821,"type":57,"marks":822},"Soyez vigilant sur l’ouverture à des produits/services",[823],{"type":145},{"text":825,"type":57}," couverts par une politique achat.",{"type":174,"content":827},[828],{"type":53,"content":829},[830,834],{"text":831,"type":57,"marks":832},"Définissez bien les personnes autorisées à dépenser avec la carte",[833],{"type":145},{"text":147,"type":57},{"type":53,"content":836},[837],{"text":838,"type":57},"Merci à deux experts de la gestion des achats :",{"type":211,"content":840},[841,858],{"type":174,"content":842},[843],{"type":53,"content":844},[845,851,852,856],{"text":846,"type":57,"marks":847},"Sonia Hugot",[848],{"type":295,"attrs":849},{"href":850,"uuid":60,"anchor":60,"target":60,"linktype":33},"https://www.linkedin.com/in/soniahugot/",{"text":751,"type":57},{"text":853,"type":57,"marks":854},":",[855],{"type":145},{"text":857,"type":57}," anciennement Directrice Achat chez Cardif (BNP Paribas) et Malakoff Médéric, elle met désormais son expertise à profit en accompagnant des entreprises dans le développement de leur stratégie achat.",{"type":174,"content":859},[860],{"type":53,"content":861},[862,868,869,872],{"text":863,"type":57,"marks":864},"Adrien Gaucher",[865],{"type":295,"attrs":866},{"href":867,"uuid":60,"anchor":60,"target":60,"linktype":33},"https://www.linkedin.com/in/adrien-gaucher-spendesk/",{"text":751,"type":57},{"text":853,"type":57,"marks":870},[871],{"type":145},{"text":873,"type":57}," expert Grands Comptes chez Spendesk, il a accompagné entre autres BPI France, Ventes Privées (Veepee) et Axa dans un meilleur contrôle de leurs achats indirects.",{"type":53,"content":875},[876],{"text":877,"type":57,"marks":878},"Et si vous souhaitez reprendre le contrôle des dépenses opérationnelles de votre entreprise, téléchargez cette ressource :",[879],{"type":145},{"type":53,"content":881},[882],{"type":761,"attrs":883},{"id":763,"body":884},[885],{"_uid":886,"html":887,"component":768},"c08bf780-af95-4d8e-a9ed-36d810427254","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-9e6aac30-3b54-46bc-9c65-eb13772e1f34\">\u003Cspan class=\"hs-cta-node 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Abonnez-vous à notre newsletter pour rester informé.",[2384,2385],"08873884-f99d-46d2-9481-0563134fdd37","2ef12409-8f14-46b2-a8d0-0175290269ec",[2387],{"cta":2388,"_uid":2389,"items":2390,"heading":2509,"reverse":30,"component":2530,"sectionSettings":2531},[],"1320905c-cdee-41a4-bbec-6d93ca2e4e3f",[2391,2450],{"_uid":2392,"title":2393,"component":2394,"description":2395},"dfc0accd-ab64-464a-8597-b76754748f04","Qu'est-ce que la gestion des dépenses ?","faqItem",{"type":50,"content":2396},[2397,2401],{"type":53,"content":2398},[2399],{"text":2400,"type":57},"Les dépenses de l'entreprise peuvent être de plusieurs types :",{"type":168,"attrs":2402,"content":2404},{"order":2403,"key":171},{"order":170},[2405,2417,2428],{"type":174,"content":2406},[2407],{"type":53,"content":2408},[2409,2413,2415],{"text":2410,"type":57,"marks":2411},"Les dépenses stratégiques",[2412],{"type":145},{"text":2414,"type":57}," sont généralement centralisées et gérées par des décideurs qui ont la responsabilité sur des dépenses spécifiques. 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hors politique, comment gérer les exceptions sans perdre le contrôle 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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.",[],[3025],{"cta":3026,"_uid":3027,"items":3028,"heading":3113,"reverse":30,"component":2530,"sectionSettings":3139},[],"3109170e-b9ac-4f67-827b-0d2dde5b3215",[3029,3049,3070,3091],{"_uid":3030,"hide":30,"title":3031,"component":2394,"description":3032},"27b28cef-99af-430e-b805-f7e215234ce6","Peut-on refuser une note de frais hors politique ?",{"type":50,"attrs":3033,"content":3034},{"backgroundColor":60},[3035,3040],{"type":53,"attrs":3036,"content":3037},{"textAlign":60},[3038],{"text":3039,"type":57},"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":53,"attrs":3041,"content":3042},{"textAlign":60},[3043,3045],{"text":3044,"type":57},"Un dépassement de plafond ne justifie toutefois pas toujours un refus automatique. ",{"text":3046,"type":57,"marks":3047},"Une exception peut être approuvée si son motif est réel, documenté et validé par la bonne personne.",[3048],{"type":145},{"_uid":3050,"hide":30,"title":3051,"component":2394,"description":3052},"75c18d2c-1c96-47f9-9cf3-fc2b92b6030a","Une dépense qui dépasse le plafond peut-elle être remboursée ?",{"type":50,"attrs":3053,"content":3054},{"backgroundColor":60},[3055,3060],{"type":53,"attrs":3056,"content":3057},{"textAlign":60},[3058],{"text":3059,"type":57},"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":53,"attrs":3061,"content":3062},{"textAlign":60},[3063,3065,3069],{"text":3064,"type":57},"La décision doit être conservée avec ",{"text":3066,"type":57,"marks":3067},"le motif et l’identité de l’approbateur",[3068],{"type":145},{"text":147,"type":57},{"_uid":3071,"hide":30,"title":3072,"component":2394,"description":3073},"78ff17a9-6bf7-42a1-9f2f-6b4df31426df","Quels documents faut-il conserver pour une dépense exceptionnelle ?",{"type":50,"attrs":3074,"content":3075},{"backgroundColor":60},[3076,3081],{"type":53,"attrs":3077,"content":3078},{"textAlign":60},[3079],{"text":3080,"type":57},"Conservez la note de frais, le justificatif, le motif de l’exception, le nom de l’approbateur et la décision prise.",{"type":53,"attrs":3082,"content":3083},{"textAlign":60},[3084,3086,3090],{"text":3085,"type":57},"Les pièces comptables justificatives doivent généralement être conservées pendant ",{"text":3087,"type":57,"marks":3088},"10 ans à compter de la clôture de l’exercice",[3089],{"type":145},{"text":147,"type":57},{"_uid":3092,"hide":30,"title":3093,"component":2394,"description":3094},"8241b13f-9432-4542-afb9-21d31af88bd4","Comment gérer les exceptions dans une organisation multi-sites ?",{"type":50,"attrs":3095,"content":3096},{"backgroundColor":60},[3097,3102],{"type":53,"attrs":3098,"content":3099},{"textAlign":60},[3100],{"text":3101,"type":57},"Définissez les approbateurs par entité, département et niveau de dépense. Prévoyez également une délégation en cas d’absence et une escalade automatique après un délai déterminé.",{"type":53,"attrs":3103,"content":3104},{"textAlign":60},[3105,3107,3111],{"text":3106,"type":57},"Cette organisation permet à chaque équipe de conserver ",{"text":3108,"type":57,"marks":3109},"un cadre adapté à son activité",[3110],{"type":145},{"text":3112,"type":57},", tout en appliquant des règles cohérentes dans l’ensemble de l’entreprise.",[3114],{"cta":3115,"_uid":3116,"title":3117,"eyebrow":3127,"subtitle":3134,"component":157,"textAlign":24,"eyebrowPill":30,"checkmarkList":30,"flexibleSection":3137,"sectionSettings":3138,"displaySeparator":30,"breakLineOnMobile":30,"subtitleLeftBorder":30,"customTitleFontSize":24},[],"c107e149-d5dd-4842-9420-50aeadfd20fc",{"type":50,"attrs":3118,"content":3119},{"backgroundColor":60},[3120],{"type":157,"attrs":3121,"content":3122},{"level":159,"textAlign":60},[3123],{"text":3124,"type":57,"marks":3125},"Questions fréquentes sur les dépenses hors politique",[3126],{"type":145},{"type":50,"attrs":3128,"content":3129},{"backgroundColor":60},[3130],{"type":53,"attrs":3131,"content":3132},{"textAlign":60},[3133],{"text":1238,"type":57},{"type":50,"content":3135},[3136],{"type":53},[],[],[],"depenses-hors-politique","fr/blog/depenses-hors-politique",-3250,[],"7cdf2e57-e009-48ec-9480-b29699632b7e","2026-09-05T07:33:16.361Z",[],"blog/depenses-hors-politique",[3149,3150,3151],{"path":3147,"name":60,"lang":66,"published":60},{"path":3147,"name":60,"lang":72,"published":60},{"path":3147,"name":60,"lang":74,"published":60},1793991599111]