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",{"text":237,"type":56,"marks":238},"chacune de ces dépenses peut être optimisée",[239],{"type":169},{"text":241,"type":56},", à la fois sur le plan financier et en termes de temps !",{"type":52,"content":243},[244,246,260,267],{"text":245,"type":56},"Et qui mieux que les ",{"text":247,"type":56,"marks":248},"comptables pour ",[249],{"type":250,"attrs":251},"link",{"href":252,"uuid":253,"title":59,"anchor":59,"target":59,"linktype":254,"story":255},"benefices-dematerialisation-comptable","4882a0a7-97d3-41af-8e99-a0bb8ee568c1","story",{"name":256,"id":257,"uuid":253,"slug":252,"url":258,"full_slug":259,"_stopResolving":74},"Enjeux et bénéfices de la dématérialisation comptable",208730619,"blog/benefices-dematerialisation-comptable","fr/blog/benefices-dematerialisation-comptable",{"text":261,"type":56,"marks":262},"optimiser la gestion de la 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Nos experts conseillent :",{"type":306,"attrs":438,"content":440},{"tight":29,"key":439},"ul-2",[441,452,463],{"type":311,"content":442},[443],{"type":52,"content":444},[445,446,450],{"text":352,"type":56},{"text":447,"type":56,"marks":448},"avoir un circuit de validation",[449],{"type":169},{"text":451,"type":56}," pour contrôler les achats avant qu’ils aient lieux.",{"type":311,"content":453},[454],{"type":52,"content":455},[456,457,461],{"text":352,"type":56},{"text":458,"type":56,"marks":459},"établir un suivi analytique",[460],{"type":169},{"text":462,"type":56}," du budget.",{"type":311,"content":464},[465],{"type":52,"content":466},[467,468,472],{"text":352,"type":56},{"text":469,"type":56,"marks":470},"avoir les bons outils",[471],{"type":169},{"text":473,"type":56}," pour éviter les fraudes, les erreurs, etc.",{"type":52,"content":475},[476,478,485,487,491],{"text":477,"type":56},"Et de manière générale, pensez à ",{"text":479,"type":56,"marks":480},"dématérialiser les factures",[481],{"type":250,"attrs":482},{"href":483,"uuid":484,"title":59,"anchor":59,"target":59,"linktype":254},"dematerialisation-factures-fournisseurs-conseils","0c08b7cd-84d3-4e89-b946-e021f3845b86",{"text":486,"type":56}," (",{"text":488,"type":56,"marks":489},"ce qui sera obligatoire à partir de 2023",[490],{"type":176},{"text":492,"type":56},"). Cette digitalisation permet de garder tout le dossier pour le CAC accessible n'importe quand et facilite la recherche (plutôt que de chercher dans un gros classeur).",{"type":289,"attrs":494,"content":495},{"level":297},[496],{"text":497,"type":56},"Gérer les notes de frais en quelques clics",{"type":52,"content":499},[500],{"text":501,"type":56},"Les employés font des notes de frais lorsqu’ils font des dépenses en dehors du bureau. Dans ce cas il y a deux possibilités :",{"type":503,"attrs":504,"content":507},"ordered_list",{"order":505,"tight":29,"key":506},1,"ol-0",[508,518],{"type":311,"content":509},[510],{"type":52,"content":511},[512,516],{"text":513,"type":56,"marks":514},"Le salarié avance les frais de sa poche",[515],{"type":169},{"text":517,"type":56},", puis se fait rembourser",{"type":311,"content":519},[520],{"type":52,"content":521},[522,526],{"text":523,"type":56,"marks":524},"Le salarié utilise la carte de l’entreprise",[525],{"type":169},{"text":527,"type":56}," et doit transmettre le justificatif.",{"type":52,"content":529},[530,542],{"text":531,"type":56,"marks":532},"Les notes de frais sont pièges",[533],{"type":250,"attrs":534},{"href":535,"uuid":536,"title":59,"anchor":59,"target":59,"linktype":254,"story":537},"controle-urssaff-notes-de-frais","02385623-fe2e-494e-82e2-5b94a7a9eb7e",{"name":538,"id":539,"uuid":536,"slug":535,"url":540,"full_slug":541,"_stopResolving":74},"URSSAF et notes de frais : comment éviter le redressement",208733104,"blog/controle-urssaff-notes-de-frais","fr/blog/controle-urssaff-notes-de-frais",{"text":543,"type":56},", parce qu’il faut faire attention à plusieurs éléments comme le double remboursement (quand il y a un doublon de justificatif), ou le fait que la dépense respecte la politique de l’entreprise et soit utile à cette dernière.",{"type":52,"content":545},[546],{"text":547,"type":56},"Il est aussi très compliqué de suivre à la perfection la trésorerie, car la séparation des exercices est complexe.",{"type":52,"content":549},[550],{"text":551,"type":56},"Eva et Alexandre conseillent :",{"type":306,"attrs":553,"content":555},{"tight":29,"key":554},"ul-3",[556,566,577],{"type":311,"content":557},[558],{"type":52,"content":559},[560,561,564],{"text":352,"type":56},{"text":447,"type":56,"marks":562},[563],{"type":169},{"text":565,"type":56}," en amont de la dépense.",{"type":311,"content":567},[568],{"type":52,"content":569},[570,571,575],{"text":352,"type":56},{"text":572,"type":56,"marks":573},"avoir une politique de dépenses",[574],{"type":169},{"text":576,"type":56}," connue et respectée par tous.",{"type":311,"content":578},[579],{"type":52,"content":580},[581,582,586],{"text":364,"type":56},{"text":583,"type":56,"marks":584},"donner accès à des moyens de paiements",[585],{"type":169},{"text":587,"type":56}," limités aux salariés.",{"type":52,"content":589},[590,592,598],{"text":591,"type":56},"Et donc d’avoir les bons outils pour ",{"text":593,"type":56,"marks":594},"gérer les notes de frais et les frais de déplacement",[595],{"type":250,"attrs":596},{"href":597,"title":59},"https://www.spendesk.com/fr/product/expense-management/",{"text":599,"type":56}," en toute simplicité.",{"type":52,"content":601},[602],{"type":603,"attrs":604},"blok",{"body":605},[606],{"_uid":607,"html":608,"component":609},"ae71ece5-bcc2-4278-8824-1c0be4593608","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-87379373-3527-4e81-82aa-5229d9ffa5b0\">\u003Cspan class=\"hs-cta-node hs-cta-87379373-3527-4e81-82aa-5229d9ffa5b0\" id=\"hs-cta-87379373-3527-4e81-82aa-5229d9ffa5b0\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/87379373-3527-4e81-82aa-5229d9ffa5b0\" target=\"_blank\" rel=\"noopener\">\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-87379373-3527-4e81-82aa-5229d9ffa5b0\" style=\"border-width:0px;\" height=\"142\" width=\"1531\" src=\"https://no-cache.hubspot.com/cta/default/2694209/87379373-3527-4e81-82aa-5229d9ffa5b0.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, '87379373-3527-4e81-82aa-5229d9ffa5b0', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->","embed",{"type":289,"attrs":611,"content":612},{"level":297},[613],{"text":614,"type":56},"Garder le contrôle des “petites dépenses” de fonctionnement",{"type":52,"content":616},[617,619,623,625,629],{"text":618,"type":56},"Les ",{"text":620,"type":56,"marks":621},"“petites dépenses” de fonctionnement",[622],{"type":169},{"text":624,"type":56}," sont les dépenses courantes (de petits matériels, abonnements récurrents, etc). Elles sont souvent payées par prélèvement ou par carte de crédit car ce sont de “",{"text":626,"type":56,"marks":627},"petits montants",[628],{"type":169},{"text":630,"type":56},"”.",{"type":52,"content":632},[633],{"text":634,"type":56},"Il faut dans ce contexte, être particulièrement attentif aux justificatifs invalides ou manquants, aux achats personnels ou futiles, aux abonnement non résiliés, aux dépassements de la politique de dépenses, etc.",{"type":52,"content":636},[637,639,643],{"text":638,"type":56},"Souvent, pour ce type de dépense ",{"text":640,"type":56,"marks":641},"le suivi est particulièrement difficile",[642],{"type":169},{"text":644,"type":56},". La carte bancaire de l’entreprise passe de main en main, sans possibilité de bien savoir qui a dépensé quoi.",{"type":52,"content":646},[647],{"text":648,"type":56},"Nos experts ont pour habitude :",{"type":306,"attrs":650,"content":652},{"tight":29,"key":651},"ul-4",[653,667,684],{"type":311,"content":654},[655],{"type":52,"content":656},[657,659,665],{"text":658,"type":56},"De donner des ",{"text":660,"type":56,"marks":661},"cartes bancaires nominatives",[662],{"type":250,"attrs":663},{"href":664,"title":59},"https://www.spendesk.com/fr/product/cards/physical-cards/",{"text":666,"type":56}," aux salariés, avec un plafond de paiement afin de leurs redonner de l’autonomie.",{"type":311,"content":668},[669],{"type":52,"content":670},[671,672,676,678,682],{"text":364,"type":56},{"text":673,"type":56,"marks":674},"mettre en place un circuit de validation",[675],{"type":169},{"text":677,"type":56}," en amont de la dépense et une ",{"text":679,"type":56,"marks":680},"politique de dépenses",[681],{"type":169},{"text":683,"type":56}," d’entreprise.",{"type":311,"content":685},[686],{"type":52,"content":687},[688,689,693],{"text":364,"type":56},{"text":690,"type":56,"marks":691},"vérifier la validité du reçu",[692],{"type":169},{"text":694,"type":56}," (via des outils dédiés).",{"type":52,"content":696},[697],{"type":192,"attrs":698},{"alt":699,"src":700,"title":59},"carte-professionnelle-controle-depenses-entreprise-article-spendesk","https://get.spendesk.com/hubfs/carte-professionnelle-controle-depenses-entreprise-article-spendesk.jpg",{"type":289,"attrs":702,"content":703},{"level":297},[704],{"text":705,"type":56},"Paramétrer les virements pour les grandes dépenses de fonctionnement",{"type":52,"content":707},[708,709,712],{"text":618,"type":56},{"text":207,"type":56,"marks":710},[711],{"type":169},{"text":713,"type":56}," (par exemple le loyer des bureaux) sont souvent payées plutôt par virement car les montants sont très élevés.",{"type":52,"content":715},[716],{"text":717,"type":56},"Pour ce genre de dépense il faut faire attention à bien paramétrer le prélèvement, et la traçabilité du payeur peut être complexe.",{"type":52,"content":719},[720],{"text":721,"type":56},"Vous pouvez alors :",{"type":306,"attrs":723,"content":725},{"tight":29,"key":724},"ul-5",[726,736,746],{"type":311,"content":727},[728],{"type":52,"content":729},[730,734],{"text":731,"type":56,"marks":732},"Mettre en place un process et des outils",[733],{"type":169},{"text":735,"type":56}," pour vous assurer de bien avoir les factures.",{"type":311,"content":737},[738],{"type":52,"content":739},[740,744],{"text":741,"type":56,"marks":742},"Avoir un cockpit qui permette de suivre les dépenses",[743],{"type":169},{"text":745,"type":56}," en retard / à venir / payées.",{"type":311,"content":747},[748],{"type":52,"content":749},[750,754],{"text":751,"type":56,"marks":752},"Avoir la possibilité de payer les factures en batch",[753],{"type":169},{"text":755,"type":56}," par XML ou via un outil dédié.",{"type":289,"attrs":757,"content":758},{"level":297},[759],{"text":760,"type":56},"Se faire rembourser la TVA en Europe",{"type":52,"content":762},[763,765,772],{"text":764,"type":56},"Attention, en Europe ",{"text":766,"type":56,"marks":767},"les taux de TVA varient",[768],{"type":250,"attrs":769},{"href":770,"uuid":771,"title":59,"anchor":59,"target":59,"linktype":254},"recuperer-facilement-tva-etrangere","3183079d-ecf7-43a4-b544-b351d9a31d4f",{"text":773,"type":56},". En tant que comptable, il faut se faire rembourser le bon taux, avoir les bons réflexes.",{"type":52,"content":775},[776,778,782],{"text":777,"type":56},"Par exemple pour les achats intracom, pensez à ",{"text":779,"type":56,"marks":780},"mentionner le numéro de TVA",[781],{"type":169},{"text":783,"type":56}," intracom pour ne pas supporter la TVA qui, à défaut, ne serait pas récupérable en France.",{"type":52,"content":785},[786,788,792,794,798,800,804],{"text":787,"type":56},"Lors d’un achat en Europe ",{"text":789,"type":56,"marks":790},"dans le cadre d’un voyage d’affaire",[791],{"type":169},{"text":793,"type":56},", les assujettis établis en France ",{"text":795,"type":56,"marks":796},"peuvent demander le remboursement de la TVA",[797],{"type":169},{"text":799,"type":56}," supportée dans un autre État membre. Il faut pour cela déposer la demande de remboursement souscrite par voie électronique sur le portail mis à leur disposition sur le portail fiscal ",{"text":801,"type":56,"marks":802},"impots.gouv.fr",[803],{"type":176},{"text":390,"type":56},{"type":52,"content":806},[807],{"text":808,"type":56},"Mais attention, pour ouvrir droit au remboursement, les dépenses doivent être :",{"type":306,"attrs":810,"content":812},{"tight":29,"key":811},"ul-6",[813,819,830],{"type":311,"content":814},[815],{"type":52,"content":816},[817],{"text":818,"type":56},"Nécessaires à la réalisation de l'activité économique.",{"type":311,"content":820},[821],{"type":52,"content":822},[823,825,829],{"text":824,"type":56},"Des services fournis ouvrant droit à déduction (",{"text":826,"type":56,"marks":827},"ex: dépenses liées au transport et à la restauration, droits d'entrée aux foires et exposition, etc",[828],{"type":176},{"text":178,"type":56},{"type":311,"content":831},[832],{"type":52,"content":833},[834],{"text":835,"type":56},"Grevées de TVA considérée comme déductible dans l'État où la TVA a été perçue.",{"type":52,"content":837},[838,840,844],{"text":839,"type":56},"Les exclusions du droit à déduction applicables dans un pays n'existent pas nécessairement dans les autres États de l'UE. En conséquence, il convient avant de déposer la demande de ",{"text":841,"type":56,"marks":842},"s'assurer que les dépenses concernées ouvrent bien droit à déduction de la TVA",[843],{"type":169},{"text":390,"type":56},{"type":52,"content":846},[847],{"type":192,"attrs":848},{"alt":849,"src":850,"title":59},"remboursement-tva-europe-article-spendesk","https://get.spendesk.com/hubfs/remboursement-tva-europe-article-spendesk.jpg",{"type":289,"attrs":852,"content":853},{"level":297},[854],{"text":855,"type":56},"Stopper les prélèvements",{"type":52,"content":857},[858,862,864,868],{"text":859,"type":56,"marks":860},"Récupérer une facture prélevée est toujours très laborieux",[861],{"type":169},{"text":863,"type":56},", surtout lorsque l’entreprise a du ",{"text":865,"type":56,"marks":866},"turn over",[867],{"type":176},{"text":869,"type":56}," (départs et arrivées régulières de nouveaux employés).",{"type":52,"content":871},[872,874,880],{"text":873,"type":56},"Afin de diminuer le nombre de factures sans circuit d’approbation, nos experts vous conseillent d’",{"text":875,"type":56,"marks":876},"utiliser des cartes virtuelles récurrentes",[877],{"type":250,"attrs":878},{"href":879,"title":59},"https://www.spendesk.com/fr/product/cards/virtual-cards/",{"text":390,"type":56},{"type":52,"content":882},[883,885,889,891,895],{"text":884,"type":56},"En effet, plutôt que de subir ce décaissement, chargez une ",{"text":886,"type":56,"marks":887},"carte de débit annuellement ou mensuellement",[888],{"type":169},{"text":890,"type":56},". Comme ça, chaque décaissement sur cette carte pourra être relié à un “payeur”. Vous serez donc ",{"text":892,"type":56,"marks":893},"en mesure de trouver qui a procédé à l’achat",[894],{"type":169},{"text":390,"type":56},{"type":52,"content":897},[898],{"text":899,"type":56},"Si vous n’utilisez plus le service, stoppez le chargement de la carte, et contactez le fournisseur en question pour vous assurer de la bonne résiliation du service !",{"type":289,"attrs":901,"content":902},{"level":297},[903],{"text":904,"type":56},"Rembourser comme il faut les frais de restaurant",{"type":52,"content":906},[907,909,921],{"text":908,"type":56},"Il existe des ",{"text":910,"type":56,"marks":911},"règles particulières quant au remboursement de frais de repas",[912],{"type":250,"attrs":913},{"href":914,"uuid":915,"title":59,"anchor":59,"target":59,"linktype":254,"story":916},"frais-repas-reels-connaitre-limites-indemnisation","f33d4743-aef0-47c5-b85a-bd673feba71c",{"name":917,"id":918,"uuid":915,"slug":914,"url":919,"full_slug":920,"_stopResolving":74},"Frais de repas réels : connaitre les limites d'indemnisation",208730193,"blog/frais-repas-reels-connaitre-limites-indemnisation","fr/blog/frais-repas-reels-connaitre-limites-indemnisation",{"text":922,"type":56}," ou de versement d'indemnités aux salariés. Les repas d’affaires (aussi appelés notes de restaurant) peuvent être remboursés au salarié sans être considérés comme un avantage en nature (c'est-à-dire un complément de rémunération) sous certaines conditions.",{"type":52,"content":924},[925,927,931],{"text":926,"type":56},"Pour exclure ces frais de l'assiette des cotisations sociales, ils doivent avoir un caractère exceptionnel. N’est pas considéré comme abusif le fait de ",{"text":928,"type":56,"marks":929},"rembourser un repas par semaine ou 5 repas par mois",[930],{"type":169},{"text":932,"type":56},", dès lors que peuvent être justifiés :",{"type":306,"attrs":934,"content":936},{"tight":29,"key":935},"ul-7",[937,943,949],{"type":311,"content":938},[939],{"type":52,"content":940},[941],{"text":942,"type":56},"La réalité de repas pris.",{"type":311,"content":944},[945],{"type":52,"content":946},[947],{"text":948,"type":56},"La qualité des personnes ayant participé.",{"type":311,"content":950},[951],{"type":52,"content":952},[953],{"text":954,"type":56},"Le montant de la dépense.",{"type":52,"content":956},[957,959,963],{"text":958,"type":56},"Au-delà, les repas sont considérés comme ",{"text":960,"type":56,"marks":961},"avantage en nature",[962],{"type":169},{"text":964,"type":56}," et sont soumis à cotisations sociales.",{"type":52,"content":966},[967,969,973],{"text":968,"type":56},"Pour les repas pris en déplacement, c’est-à-dire lorsque le salarié ne peut regagner sa résidence ou lieu habituel de travail, vous pouvez lui ",{"text":970,"type":56,"marks":971},"verser une indemnité forfaitaire",[972],{"type":169},{"text":974,"type":56},". Elle est destinée à compenser les dépenses de repas ou lui rembourser les dépenses de repas au réel sur justificatif.",{"type":52,"content":976},[977,979,983],{"text":978,"type":56},"Ces montants sont ",{"text":980,"type":56,"marks":981},"exonérés de charges sociales",[982],{"type":169},{"text":984,"type":56},", s’ils ne dépassent pas un montant fixé chaque année.",{"type":52,"content":986},[987],{"type":192,"attrs":988},{"alt":989,"src":990,"title":59},"dejeuner-entreprise-repas-voyage-affaire-article-spendesk","https://get.spendesk.com/hubfs/dejeuner-entreprise-repas-voyage-affaire-article-spendesk.jpg",{"type":289,"attrs":992,"content":993},{"level":297},[994],{"text":995,"type":56},"Éviter les fraudes",{"type":52,"content":997},[998],{"text":999,"type":56},"Pour ça, privilégiez les paiement par cartes !",{"type":52,"content":1001},[1002,1004,1008],{"text":1003,"type":56},"Oui, un paiement par carte est presque ",{"text":1005,"type":56,"marks":1006},"aussi sûr qu’un paiement de facture par virement",[1007],{"type":169},{"text":1009,"type":56},". Le paiement par carte permet moins d’erreur humaine.",{"type":52,"content":1011},[1012],{"text":1013,"type":56},"Et surtout, si c’est une carte de débit virtuelle, impossible de payer plus que prévu. Pas de double règlement, ou d’utilisation frauduleuse de la carte.",{"type":52,"content":1015},[1016,1018,1025],{"text":1017,"type":56},"En effet, les ",{"text":1019,"type":56,"marks":1020},"cartes virtuelles à usage unique",[1021],{"type":250,"attrs":1022},{"href":1023,"uuid":1024,"title":59,"anchor":59,"target":59,"linktype":254},"carte-bancaire-virtuelle-salaries","2a57a604-d8e1-4b79-aa23-87bff01a1353",{"text":1026,"type":56}," ne sont chargées que du montant que vous avez autorisé. Impossible de payer plus que ce qui était prévu !",{"type":289,"attrs":1028,"content":1029},{"level":297},[1030],{"text":1031,"type":56},"Organiser et archiver les documents comptables",{"type":52,"content":1033},[1034],{"text":1035,"type":56},"Toute dépense engagée par l'entreprise doit être justifiée par un document :",{"type":306,"attrs":1037,"content":1039},{"tight":29,"key":1038},"ul-8",[1040,1046,1052,1058,1064],{"type":311,"content":1041},[1042],{"type":52,"content":1043},[1044],{"text":1045,"type":56},"Facture",{"type":311,"content":1047},[1048],{"type":52,"content":1049},[1050],{"text":1051,"type":56},"Ticket",{"type":311,"content":1053},[1054],{"type":52,"content":1055},[1056],{"text":1057,"type":56},"Note de restaurant",{"type":311,"content":1059},[1060],{"type":52,"content":1061},[1062],{"text":1063,"type":56},"Note de 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L'échange des documents étant optimisé, les allers-retours de fin de mois diminuent et l'équipe comptable est davantage libérée.",[3174],{"cta":3175,"_uid":3176,"title":3177,"eyebrow":3184,"subtitle":3187,"component":289,"textAlign":23,"sectionSettings":3190,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":23},[],"8971d8ff-e4b4-4e09-a5d6-7ffe1f967e24",{"type":49,"content":3178},[3179],{"type":289,"attrs":3180,"content":3181},{"level":291},[3182],{"text":3183,"type":56},"Benefices Dematerialisation Comptable — FAQ",{"type":49,"content":3185},[3186],{"type":52},{"type":49,"content":3188},[3189],{"type":52},[],[3192],{"_uid":3193,"hide":29,"theme":1276,"anchorId":23,"component":1277,"spacingTop":23,"hideOnDevices":3194,"spacingBottom":23,"floatingImages":3195,"variableOverrides":3196},"e71ce6ea-8e03-4908-af83-1b341e93a959",[],[],[],8650,[],"8d468a0f-6112-446f-9f0b-a2670c180380","2022-11-04T11:12:58.842Z",[],[3203,3204,3205],{"path":258,"name":59,"lang":65,"published":59},{"path":258,"name":59,"lang":71,"published":59},{"path":258,"name":59,"lang":73,"published":59},{"name":3207,"created_at":3208,"published_at":3209,"updated_at":3210,"id":3211,"uuid":3212,"content":3213,"slug":3343,"full_slug":3344,"sort_by_date":59,"position":3345,"tag_list":3346,"is_startpage":29,"parent_id":1285,"meta_data":59,"group_id":3347,"first_published_at":3209,"release_id":59,"lang":65,"path":59,"alternates":3348,"default_full_slug":3349,"translated_slugs":3350},"Logiciel de suivi budgétaire : comment choisir l’outil adapté à votre entreprise ?","2026-10-30T13:20:16.323Z","2026-10-30T13:34:14.178Z","2026-10-30T13:35:05.059Z",236244239691256,"2e5e0d2d-1f5a-4ea9-8dbf-0f783086e9d3",{"_uid":3214,"title":3207,"topics":3215,"noIndex":29,"category":3224,"language":3233,"readTime":23,"component":1182,"heroMedia":3234,"publishedAt":3242,"redirectUrl":23,"leadwallForm":3243,"listingImage":3244,"leadwallTitle":23,"metaDescription":3245,"bottomArticleCta":3246,"leadwallSubtitle":23,"isLeadwallEnabled":29,"componentsAfterTheArticle":3247,"leadwallVisibleParagraphs":23},"2955117f-e1c3-42a9-8617-6338ebfaa75f",[3216],{"name":77,"created_at":78,"published_at":79,"updated_at":80,"id":81,"uuid":82,"content":3217,"slug":94,"full_slug":95,"sort_by_date":59,"position":96,"tag_list":3218,"is_startpage":29,"parent_id":98,"meta_data":59,"group_id":99,"first_published_at":100,"release_id":59,"lang":65,"path":59,"alternates":3219,"default_full_slug":102,"translated_slugs":3220,"_stopResolving":74},{"_uid":92,"name":77,"component":93},[],[],[3221,3222,3223],{"path":102,"name":59,"lang":65,"published":59},{"path":102,"name":59,"lang":71,"published":59},{"path":102,"name":59,"lang":73,"published":59},{"name":1170,"created_at":1171,"published_at":15,"updated_at":1172,"id":1173,"uuid":1174,"content":3225,"slug":1182,"full_slug":1183,"sort_by_date":59,"position":1184,"tag_list":3227,"is_startpage":29,"parent_id":1186,"meta_data":59,"group_id":1187,"first_published_at":1188,"release_id":59,"lang":65,"path":59,"alternates":3228,"default_full_slug":1190,"translated_slugs":3229,"_stopResolving":74},{"_uid":1176,"icon":3226,"name":1170,"component":1181},{"id":1178,"alt":1179,"name":23,"focus":23,"title":23,"filename":1180,"copyright":23,"fieldtype":28,"is_external_url":29},[],[],[3230,3231,3232],{"path":1190,"name":59,"lang":65,"published":59},{"path":1190,"name":59,"lang":71,"published":59},{"path":1190,"name":59,"lang":73,"published":59},[65],[3235],{"_uid":3236,"link":3237,"asset":3238,"caption":23,"component":192},"2659f3d3-1176-42d9-81e0-b73ebc51a312",{"id":23,"url":23,"linktype":254,"fieldtype":33,"cached_url":2362,"prep":74},{"id":3239,"alt":23,"name":23,"focus":23,"title":23,"source":23,"filename":3240,"copyright":23,"fieldtype":28,"meta_data":3241,"is_external_url":29},236246895659711,"https://a.storyblok.com/f/146026/1248x832/5db30c8d96/budget-tool-compass.png",{},"2026-10-30 00:00",[],[],"Comparez les logiciels de suivi budgétaire : fonctionnalités, budget engagé, approbations, intégrations et critères pour choisir le bon outil.\n",[],[3248],{"cta":3249,"_uid":3250,"items":3251,"heading":3318,"reverse":29,"component":1272,"sectionSettings":3342},[],"a321fb8a-19a0-4ccf-b69b-fb6552c8b83f",[3252,3263,3274,3285,3296,3307],{"_uid":3253,"hide":29,"title":3254,"component":1211,"description":3255},"5d9bce05-658f-44d7-b239-7a271963f0b9","Quel est le meilleur logiciel de suivi budgétaire pour une PME ?",{"type":49,"attrs":3256,"content":3257},{"backgroundColor":59},[3258],{"type":52,"attrs":3259,"content":3260},{"textAlign":59},[3261],{"text":3262,"type":56},"Le meilleur outil dépend du nombre d’entités, du nombre de responsables de budget et du niveau de suivi attendu. Une PME avec une seule entité peut commencer avec un logiciel comptable et un outil de gestion des dépenses. Une PME avec plusieurs équipes doit privilégier le suivi du budget engagé, les approbations, les droits d’accès et les intégrations comptables.",{"_uid":3264,"hide":29,"title":3265,"component":1211,"description":3266},"7a3e2259-e570-4376-9696-bf8f86b7f4b7","Quelle différence entre budget prévu, engagé et réalisé ?",{"type":49,"attrs":3267,"content":3268},{"backgroundColor":59},[3269],{"type":52,"attrs":3270,"content":3271},{"textAlign":59},[3272],{"text":3273,"type":56},"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. 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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":3286,"hide":29,"title":3287,"component":1211,"description":3288},"4387ed28-7167-4a6f-b966-1ecd35c57afa","Un logiciel FP&A remplace-t-il un logiciel de suivi des dépenses ?",{"type":49,"attrs":3289,"content":3290},{"backgroundColor":59},[3291],{"type":52,"attrs":3292,"content":3293},{"textAlign":59},[3294],{"text":3295,"type":56},"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":3308,"hide":29,"title":3309,"component":1211,"description":3310},"bace8455-8220-4b1b-bd23-9ce3c39cdbba","Comment tester un logiciel de suivi budgétaire ?",{"type":49,"attrs":3311,"content":3312},{"backgroundColor":59},[3313],{"type":52,"attrs":3314,"content":3315},{"textAlign":59},[3316],{"text":3317,"type":56},"Testez-le sur un mois complet et sur un périmètre limité, avec vos propres dépenses. 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Une dépense inférieure au budget peut traduire une économie réelle, mais aussi un ",{"text":3411,"type":56,"marks":3412},"projet reporté",[3413],{"type":169},{"text":3415,"type":56},", une facture non reçue ou une charge enregistrée sur une autre période.",{"_uid":3417,"hide":29,"title":3418,"component":1211,"description":3419},"6121b289-4203-4003-8a64-53daa70532f6","Quelle différence entre un écart temporaire et un écart structurel ?",{"type":49,"attrs":3420,"content":3421},{"backgroundColor":59},[3422],{"type":52,"attrs":3423,"content":3424},{"textAlign":59},[3425],{"text":3426,"type":56},"Un écart temporaire provient généralement d’un décalage de calendrier ou d’une dépense exceptionnelle. 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La direction financière intervient lorsque l’écart nécessite une décision d’allocation ou une révision de prévision.",[3450],{"cta":3451,"_uid":3452,"title":3453,"eyebrow":3461,"subtitle":3468,"component":289,"textAlign":23,"eyebrowPill":29,"checkmarkList":29,"flexibleSection":3471,"sectionSettings":3472,"displaySeparator":29,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":23},[],"81b73c85-1b92-4497-8c4e-1801b688c08f",{"type":49,"attrs":3454,"content":3455},{"backgroundColor":59},[3456],{"type":289,"attrs":3457,"content":3458},{"level":291,"textAlign":59},[3459],{"text":3460,"type":56},"Questions fréquentes sur l'analyse des écarts budgétaires",{"type":49,"attrs":3462,"content":3463},{"backgroundColor":59},[3464],{"type":52,"attrs":3465,"content":3466},{"textAlign":59},[3467],{"text":1264,"type":56},{"type":49,"content":3469},[3470],{"type":52},[],[],[],"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",[3483,3484,3485],{"path":3481,"name":59,"lang":65,"published":59},{"path":3481,"name":59,"lang":71,"published":59},{"path":3481,"name":59,"lang":73,"published":59},1793980897712]