[{"data":1,"prerenderedAt":2699},["ShallowReactive",2],{"fr-blog/comptabilite-engagement":3,"fr-global-content":638,"fr-article-global-content":1983,"fr-blog-article-more-articles-208802974":2236},{"name":4,"created_at":5,"published_at":6,"updated_at":7,"id":8,"uuid":9,"content":10,"slug":625,"full_slug":626,"sort_by_date":41,"position":627,"tag_list":628,"is_startpage":26,"parent_id":629,"meta_data":41,"group_id":630,"first_published_at":631,"release_id":41,"lang":47,"path":41,"alternates":632,"default_full_slug":633,"translated_slugs":634},"Comment utiliser la comptabilité d’engagement pour mesurer les dépenses de votre entreprise ?","2022-10-24T17:01:17.715Z","2026-11-03T12:11:59.191Z","2026-11-03T12:11:59.219Z",208802974,"ec0254a4-be82-4555-9093-f42e8ea5df89",{"_uid":11,"title":4,"author":12,"topics":57,"content":89,"category":513,"language":539,"component":526,"heroMedia":540,"publishedAt":546,"readingTime":547,"redirectUrl":24,"componentsAfterTheArticle":548},"f8019282-75d5-48cf-935c-7abd99f1eda8",{"name":13,"created_at":14,"published_at":15,"updated_at":16,"id":17,"uuid":18,"content":19,"slug":39,"full_slug":40,"sort_by_date":41,"position":42,"tag_list":43,"is_startpage":26,"parent_id":44,"meta_data":41,"group_id":45,"first_published_at":46,"release_id":41,"lang":47,"path":41,"alternates":48,"default_full_slug":49,"translated_slugs":50,"_stopResolving":56},"Emma Arpagian","2022-10-19T17:38:10.607Z","2026-03-12T10:47:18.012Z","2026-03-12T10:47:21.260Z",206165118,"325596c0-6dba-4148-b252-2e2c44af763f",{"_uid":20,"name":13,"links":21,"picture":22,"lastName":27,"component":28,"firstName":29,"description":30},"f0e286e8-f81a-4d60-bf36-cdb6a3e9bba9",[],{"alt":23,"name":24,"focus":24,"title":24,"filename":23,"copyright":24,"fieldtype":25,"is_external_url":26},"https://a.storyblok.com/f/146026/433x433/47011ec1c8/p4011830.jpg","","asset",false,"Arpagian","author","Emma",{"type":31,"content":32},"doc",[33],{"type":34,"content":35},"paragraph",[36],{"text":37,"type":38},"Emma is Customer Marketing Intern at Spendesk where she helps modern businesses take control of their spending.","text","emma-arpagian","fr/blog/author/emma-arpagian",null,-520,[],176408854,"80fee184-1c25-4c51-ad1b-c4cda58ee0d5","2022-11-02T15:25:56.195Z","fr",[],"blog/author/emma-arpagian",[51,52,54],{"path":49,"name":41,"lang":47,"published":41},{"path":49,"name":41,"lang":53,"published":41},"de",{"path":49,"name":41,"lang":55,"published":41},"es",true,[58],{"name":59,"created_at":60,"published_at":61,"updated_at":62,"id":63,"uuid":64,"content":65,"slug":76,"full_slug":77,"sort_by_date":41,"position":78,"tag_list":79,"is_startpage":26,"parent_id":80,"meta_data":41,"group_id":81,"first_published_at":82,"release_id":41,"lang":47,"path":41,"alternates":83,"default_full_slug":84,"translated_slugs":85,"_stopResolving":56},"Comptabilité","2022-10-19T17:57:49.664Z","2026-09-29T09:14:36.752Z","2026-09-29T09:14:36.770Z",206171401,"d0994ca0-a555-425e-b68f-d17b0657cfdb",{"seo":66,"_uid":74,"name":59,"component":75},[67],{"_uid":68,"noIndex":26,"component":69,"metaFields":70},"003e6fa5-f394-4f34-9194-17a60fb3b7c7","seo",{"_uid":71,"plugin":72,"description":73},"2934225d-3f1b-4f90-b7af-65d9bdf88844","meta-fields","Comptabilite et finance d'entreprise : rapprochements, clotures et comment simplifier le lien entre depenses et comptabilite.","1dc6497e-1135-45e9-a2c6-426facc382ba","tag","comptabilite","fr/blog/topic/comptabilite",-50,[],176456153,"0cd4ad6e-957d-466c-ad0c-f730e74c8b7a","2022-11-02T15:24:55.833Z",[],"blog/topic/comptabilite",[86,87,88],{"path":84,"name":41,"lang":47,"published":41},{"path":84,"name":41,"lang":53,"published":41},{"path":84,"name":41,"lang":55,"published":41},{"type":31,"content":90},[91,95,106,110,114,118,128,135,139,146,150,160,166,170,175,186,190,194,198,208,212,217,225,229,233,237,241,252,257,263,267,271,286,292,296,301,305,310,314,318,328,332,350,354,370,374,379,383,387,392,396,402,406,410,414,419,423,432,438,442,447,451,455,460,464,470,475,479,489,495,501,505],{"type":34,"content":92},[93],{"text":94,"type":38},"La comptabilité d’engagement permet d’avoir une meilleure compréhension de sa comptabilité et donc, de la santé financière de son entreprise. Les comptables peuvent donc prendre en compte à la fois les transactions effectuées ainsi que les dettes en cours. La comptabilité est donc plus précise car elle mesure la performance et la situation financière d’une entreprise en prenant en compte les événements économiques indépendamment du moment où la transaction financière se produit.",{"type":34,"content":96},[97,99,104],{"text":98,"type":38},"Cette méthode présente aussi ",{"text":100,"type":38,"marks":101},"un sacré défi pour les entreprises qui optent pour cette méthode d’enregistrement des écritures comptables.",[102],{"type":103},"bold",{"text":105,"type":38}," . Si vous n’avez pas d' informations à jour concernant les cartes de crédit et les factures - et si les employés sont en retard dans leurs notes de frais - il sera impossible de connaître le montant des dépenses engagées.",{"type":34,"content":107},[108],{"text":109,"type":38},"Et pour les équipes financières consciencieuses, c'est un vrai problème.",{"type":34,"content":111},[112],{"text":113,"type":38},"Dans cet article, nous vous expliquerons comment les entreprises peuvent réellement surveiller, mesurer et comptabiliser les dépenses, même lorsque le paiement n'a pas été effectué.",{"type":34,"content":115},[116],{"text":117,"type":38},"Et le mieux, c'est que c'est plutôt facile.",{"type":34,"content":119},[120],{"type":121,"attrs":122},"blok",{"body":123},[124],{"_uid":125,"html":126,"component":127},"d4be641a-9596-4155-9b50-230b727d4b69","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-019d731c-c113-4327-88bc-739e41176f89\">\u003Cspan class=\"hs-cta-node hs-cta-019d731c-c113-4327-88bc-739e41176f89\" id=\"hs-cta-019d731c-c113-4327-88bc-739e41176f89\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/019d731c-c113-4327-88bc-739e41176f89\" >\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-019d731c-c113-4327-88bc-739e41176f89\" style=\"border-width:0px;\" height=\"375\" width=\"750\" src=\"https://no-cache.hubspot.com/cta/default/2694209/019d731c-c113-4327-88bc-739e41176f89.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, '019d731c-c113-4327-88bc-739e41176f89', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->","embed",{"type":129,"attrs":130,"content":132},"heading",{"level":131},2,[133],{"text":134,"type":38},"Qu’est ce qu’une dépense engagée ?",{"type":34,"content":136},[137],{"text":138,"type":38},"Une dépense engagée (ou une dette engagée) est une technique comptable qui ajoute les dépenses engagées dans le journal d’achat d'une entreprise avant qu'elles ne soient payées. Une fois que la dépense a été engagée (l'entreprise s'est engagée à effectuer un paiement), elle est inscrite dans le journal d’achat afin de donner une image plus précise de la situation financière de l'entreprise.",{"type":34,"content":140},[141],{"type":142,"attrs":143},"image",{"alt":144,"src":145,"title":41},"Frame 1058-1","https://get.spendesk.com/hubfs/Frame%201058-1.png",{"type":34,"content":147},[148],{"text":149,"type":38},"Cela est important dans le processus des comptes fournisseurs, en particulier lors du paiement par facture. Les entreprises identifient un fournisseur et acceptent de payer des biens et des services, mais ne paient généralement qu'une fois la livraison du bien ou du service délivrée.",{"type":34,"content":151},[152,154,158],{"text":153,"type":38},"Même si aucune somme n'a été transférée, ",{"text":155,"type":38,"marks":156},"l'entreprise est toujours tenue de payer",[157],{"type":103},{"text":159,"type":38},". D'un point de vue financier, cet argent est considéré comme dépensé et ne peut donc pas être alloué ailleurs.",{"type":34,"content":161},[162],{"type":142,"attrs":163},{"alt":164,"src":165,"title":41},"Frame 1063-1","https://get.spendesk.com/hubfs/Frame%201063-1.png",{"type":34,"content":167},[168],{"text":169,"type":38},"Avant de découvrir pourquoi cela est si important pour avoir une bonne gestion des dépenses, précisons cette distinction.",{"type":129,"attrs":171,"content":172},{"level":131},[173],{"text":174,"type":38},"Compta de trésorerie VS Compta d’engagement",{"type":34,"content":176},[177,179,184],{"text":178,"type":38},"L’alternative la plus fréquente à la comptabilité d’engagement est la ",{"text":180,"type":38,"marks":181},"comptabilité de trésorerie classique",[182],{"type":183},"italic",{"text":185,"type":38},". Avec cette méthode, l’état des flux de trésorerie de l'entreprise contient uniquement les dépenses qui ont quitté le compte bancaire.",{"type":34,"content":187},[188],{"text":189,"type":38},"Par exemple, avec les cartes d’entreprise traditionnelles, si le paiement n’est pas dû avant la fin du mois, le compte bancaire ne reflétera pas le véritable montant dépensé tant que ce paiement n'aura pas été effectué.",{"type":34,"content":191},[192],{"text":193,"type":38},"Vous pouvez donc avoir 10 000 $ d'impayés sur la carte, et tant que vous n'aurez pas effectué le remboursement, votre compte bancaire n'en tiendra pas compte. Ainsi, même si ces 10 000 $ sont effectivement perdus, vous devez effectuer le remboursement.",{"type":34,"content":195},[196],{"text":197,"type":38},"De manière générale, le montant total des dépenses engagées est donc le moyen le plus précis de comprendre la situation financière d'une entreprise. La question de savoir si l'argent a effectivement quitté vos comptes reste tout de même pertinente - vous devez bien payer vos fournisseurs - mais il s'agit davantage d'une question opérationnelle.",{"type":34,"content":199},[200,202,206],{"text":201,"type":38},"C'est pourquoi ",{"text":203,"type":38,"marks":204},"les meilleures pratiques de gestion des dépenses se concentrent sur les charges engagées, plutôt que sur les flux de trésorerie",[205],{"type":103},{"text":207,"type":38},".",{"type":34,"content":209},[210],{"text":211,"type":38},"Cependant, la plupart des entreprises devraient effectivement avoir à la fois un état des flux de trésorerie ainsi que les dépenses engagées dans leur grand livre des achats et leurs comptes de dépenses. Il ne s’agit pas d’opposer l’un à l’autre, mais plutôt de les combiner.",{"type":129,"attrs":213,"content":214},{"level":131},[215],{"text":216,"type":38},"Comptabilité d’engagement pour les dépenses",{"type":34,"content":218},[219,221],{"text":220,"type":38},"Malheureusement pour de nombreuses entreprises, les dépenses accumulées sont presque impossibles à suivre en temps réel. Si vous avez des cartes de crédit partagées, ou même si chaque employé possède sa propre carte, ",{"text":222,"type":38,"marks":223},"il est impossible de savoir ce qui a été dépensé avant de recevoir le relevé à la fin du mois.",[224],{"type":103},{"type":34,"content":226},[227],{"text":228,"type":38},"Il en va de même pour les notes de frais. Jusqu'à ce que vos équipes soumettent leurs demandes de remboursement - parfois des mois après qu'elles aient été réellement engagées - vous n'avez aucune idée de ce que l'entreprise est susceptible de leur rembourser.",{"type":34,"content":230},[231],{"text":232,"type":38},"C’est un peu plus facile avec les factures: elles sont souvent traitées directement par l'équipe Finance. Une fois reçues, ils peuvent engager les paiement même si celui-ci est différé. Cela suppose malgré tout que les autres équipes soumettent les factures à temps.",{"type":34,"content":234},[235],{"text":236,"type":38},"Le principal problème est le manque de données sur les dépenses en temps réel. Sans connaissance des dépenses engagées, il est impossible de tenir à jour le journal des dépenses (ou votre compte de résultat).",{"type":34,"content":238},[239],{"text":240,"type":38},"C'est pourquoi tant d'entreprises ont du mal à clôturer leurs comptes à temps chaque mois. De nouvelles informations ne cessent d'affluer.",{"type":34,"content":242},[243],{"type":142,"attrs":244,"marks":247},{"alt":245,"src":246,"title":41},"Frame 1033-2","https://get.spendesk.com/hubfs/Frame%201033-2.png",[248],{"type":249,"attrs":250},"link",{"href":251,"title":41},"/fr/platform/accounting-automation/",{"type":129,"attrs":253,"content":254},{"level":131},[255],{"text":256,"type":38},"Les engagements d’achat dans Spendesk",{"type":34,"content":258},[259],{"type":142,"attrs":260},{"alt":261,"src":262,"title":41},"Frame 1080","https://get.spendesk.com/hubfs/Frame%201080.png",{"type":34,"content":264},[265],{"text":266,"type":38},"L'objectif de Spendesk est de vous donner plus de contrôle et de visibilité sur les dépenses de l'entreprise. Cela est relativement facile sur une base de trésorerie - contrairement aux cartes d'entreprise partagées et aux notes de frais, les utilisateurs de Spendesk ont toujours été en mesure de voir ce qui est dépensé en temps réel.",{"type":34,"content":268},[269],{"text":270,"type":38},"Mais une bonne gestion des dépenses nécessite également une visibilité sur les dépenses engagées - y compris lorsque le paiement n'est pas encore effectif.",{"type":34,"content":272},[273,275,279,281,285],{"text":274,"type":38},"Pour ce faire, Spendesk inclut désormais deux journaux distincts : ",{"text":276,"type":38,"marks":277},"le journal d’achat",[278],{"type":183},{"text":280,"type":38}," et le ",{"text":282,"type":38,"marks":283},"journal de banque",[284],{"type":183},{"text":207,"type":38},{"type":129,"attrs":287,"content":289},{"level":288},3,[290],{"text":291,"type":38},"Journal de banque",{"type":34,"content":293},[294],{"text":295,"type":38},"Le journal de banque est un document comptable, il s’agit d’un registre de transactions financières. Le journal de banque Spendesk affiche toutes les transactions qui se sont produites avec le portefeuille Spendesk en mettant en évidence la réconciliation de la dette du compte tiers avec sa transaction correspondante sur le compte bancaire Spendesk.",{"type":129,"attrs":297,"content":298},{"level":288},[299],{"text":300,"type":38},"Journal d’achat",{"type":34,"content":302},[303],{"text":304,"type":38},"Un journal d'achat est un journal de comptabilité. Il affiche tous les achats en reflétant les comptes fournisseurs avec leurs contreparties de comptes de charges et de TVA. Votre journal des achats Spendesk reflète tous les paiements - effectués ou non - qui sont traités par Spendesk. Cela inclut les factures ou les demandes de remboursement de frais d'employés dont le paiement a été approuvé, mais pour lesquelles l'argent n'a pas encore quitté votre portefeuille.",{"type":129,"attrs":306,"content":307},{"level":288},[308],{"text":309,"type":38},"Visibilité sur tous les achats",{"type":34,"content":311},[312],{"text":313,"type":38},"Il permet de voir rapidement toutes les dettes, leur statut de paiement et si elles ont été mises à jour dans vos livres.",{"type":34,"content":315},[316],{"text":317,"type":38},"Les achats sont l'obligation pour une entreprise de rembourser une dette à court terme à ses créanciers ou fournisseurs.",{"type":34,"content":319},[320,322,326],{"text":321,"type":38},"La fonctionnalité la plus intéressante pour la plupart des utilisateurs est la nouvelle page ",{"text":323,"type":38,"marks":324},"Tous les achats",[325],{"type":183},{"text":327,"type":38}," pour vous fournir toutes les informations sur les achats et leurs différents statuts comptables et de paiement.",{"type":34,"content":329},[330],{"text":331,"type":38},"Ce qui est affiché sur cette page :",{"type":333,"attrs":334,"content":336},"bullet_list",{"tight":26,"key":335},"ul-0",[337,344],{"type":338,"content":339},"list_item",[340],{"type":34,"content":341},[342],{"text":343,"type":38},"Les paiements par carte dès qu’ils sont réglés",{"type":338,"content":345},[346],{"type":34,"content":347},[348],{"text":349,"type":38},"Les notes de frais et factures fournisseurs dès qu’elles sont “validées” dans leur étape “Vérifier” respective",{"type":34,"content":351},[352],{"text":353,"type":38},"Pour chaque dette :",{"type":333,"attrs":355,"content":357},{"tight":26,"key":356},"ul-1",[358,364],{"type":338,"content":359},[360],{"type":34,"content":361},[362],{"text":363,"type":38},"Leur statut de paiement : \"À payer\", \"À rembourser\" (dépenses des employés), ou \"Payé\".",{"type":338,"content":365},[366],{"type":34,"content":367},[368],{"text":369,"type":38},"Leur statut de comptabilisation : \"À préparer\", \"À exporter\", ou \"Exporté\".",{"type":34,"content":371},[372],{"text":373,"type":38},"Si vous utilisez actuellement des cartes de crédit, des bons de commande et des dépenses d'employés - chacun avec des systèmes distincts - ce type de visibilité est une véritable mine d'or.",{"type":129,"attrs":375,"content":376},{"level":131},[377],{"text":378,"type":38},"Simplifiez votre comptabilité avec Spendesk",{"type":34,"content":380},[381],{"text":382,"type":38},"La théorie c’est bien, l'exécution c’est mieux, et pour cela il s’agit d’être équipé du bon logiciel afin de gérer facilement les dépenses engagées. Examinons de plus près le travail préparatoire que vous ferez dans Spendesk",{"type":34,"content":384},[385],{"text":386,"type":38},"vous permettra d’importer directement les informations précises de votre comptabilité au sein de votre logiciel de comptabilité.",{"type":129,"attrs":388,"content":389},{"level":288},[390],{"text":391,"type":38},"Intégrer les dépenses aux outils de comptabilité",{"type":34,"content":393},[394],{"text":395,"type":38},"Spendesk est une solution de gestion des dépenses, et non un outil de comptabilité au sens classique du terme. Au contraire, il simplifie considérablement la comptabilité en collectant les informations sur les transactions et en automatisant une partie des écritures comptables pour vous faire gagner un temps considérable dans la préparation de la comptabilisation de ces dépenses.",{"type":34,"content":397},[398],{"type":142,"attrs":399},{"alt":400,"src":401,"title":41},"Frame 1070-1","https://get.spendesk.com/hubfs/Frame%201070-1.png",{"type":34,"content":403},[404],{"text":405,"type":38},"Plus d'erreurs dans vos outils de comptabilité ou votre ERP. Un rêve qui devient réalité !",{"type":34,"content":407},[408],{"text":409,"type":38},"Spendesk s’intègre facilement à tous les logiciels comptables ou ERP grâce à nos intégrations natives (Xero et DATEV) et exports personnalisés pour intégrer les données de Spendesk directement, en quelques clics, dans vos outils de prédilection.",{"type":34,"content":411},[412],{"text":413,"type":38},"Le résultat ? Les paiements sont conciliés en temps réel. Ce qui signifie qu'il n'y a plus de panique ni de prise de tête à la fin du mois pour retrouver chaque reçu et vérifier chaque transaction. Tout se fait progressivement et automatiquement.",{"type":129,"attrs":415,"content":416},{"level":288},[417],{"text":418,"type":38},"Catégorisation automatique des dépenses",{"type":34,"content":420},[421],{"text":422,"type":38},"Pour la plupart des fournisseurs, le choix du compte de charge est évident. Par exemple, Booking.com ou Kayak seront toujours pour les voyages. Renommez vos comptes de charges selon vos préférences, tandis que le robot Marvin de Spendesk mémorise quelles dettes et dépenses appartiennent à quels comptes.",{"type":34,"content":424},[425,427,431],{"text":426,"type":38},"Cela permet de gagner encore plus de temps à la fin du mois. ",{"text":428,"type":38,"marks":429},"Les paiements sont automatiquement affectés aux bons comptes de dépenses (en fonction du fournisseur), et ils sont également prélevés sur le bon budget (en fonction du dépensier)",[430],{"type":103},{"text":207,"type":38},{"type":34,"content":433},[434],{"type":142,"attrs":435},{"alt":436,"src":437,"title":41},"Gradient 3-1","https://get.spendesk.com/hubfs/Gradient%203-1.png",{"type":34,"content":439},[440],{"text":441,"type":38},"Cela fonctionne avec les cartes de débit physiques, les cartes virtuelles ainsi que les paiements par facture. Quel que soit le mode de paiement, le flux est automatisé.",{"type":129,"attrs":443,"content":444},{"level":131},[445],{"text":446,"type":38},"Gérer les comptes fournisseurs pour les achats par carte",{"type":34,"content":448},[449],{"text":450,"type":38},"Sur Spendesk, vous avez désormais la main sur la granularité que vous souhaitez avoir pour la gestion de vos comptes fournisseurs. Par défaut, tous les achats par carte sont imputés au compte fournisseur divers, mais vous avez la possibilité de créer des comptes fournisseurs individuels pour chacun de ces fournisseurs.",{"type":34,"content":452},[453],{"text":454,"type":38},"Notre robot intelligent Marvin mémorise les règles “fournisseur = compte fournisseur” dès qu’elles sont enregistrées, ce qui vous fera gagner un temps précieux lors de vos clôtures mensuelles !",{"type":129,"attrs":456,"content":457},{"level":131},[458],{"text":459,"type":38},"Comptes de charges multiples et TVA",{"type":34,"content":461},[462],{"text":463,"type":38},"Vous avez aussi la possibilité de ventiler les dépenses entre différents comptes de charges et TVA. Cette fonctionnalité vous permet d’attribuer jusqu’à 3 comptes de charges et taux de TVA à vos dépenses afin d’avoir une comptabilité encore plus précise. Ces lignes seront visibles dans votre journal d’achat.",{"type":34,"content":465},[466],{"type":142,"attrs":467},{"alt":468,"src":469,"title":41},"Gradient 4-1","https://get.spendesk.com/hubfs/Gradient%204-1.png",{"type":129,"attrs":471,"content":472},{"level":131},[473],{"text":474,"type":38},"Suivre et gérer les achats et paiements sans effort",{"type":34,"content":476},[477],{"text":478,"type":38},"Les concepts comptables précédemment examinés sont assez spécifiques et techniques. Malgré tout, ils sont très importants, une bonne comptabilité est essentielle pour maintenir une entreprise conforme en cas d’audit, et avoir des journaux clairs, complets et à jour permettent de garder le contrôle de la trésorerie de l'entreprise.",{"type":34,"content":480},[481,483,487],{"text":482,"type":38},"Le message à retenir de cet article, est que la comptabilité ",{"text":484,"type":38,"marks":485},"devrait toujours être d’engagement.",[486],{"type":183},{"text":488,"type":38}," En mettant les paiements par carte, les dépenses et les comptes fournisseurs au sein d’un seul même système fluide et automatisé, le stress de la clôture de fin de mois est évité !",{"type":34,"content":490},[491],{"text":492,"type":38,"marks":493},"Spendesk propose une solution de gestion des dépenses tout-en-un où les employés peuvent utiliser leurs cartes physiques et virtuelles, soumettre des notes de frais ainsi que leurs factures fournisseurs.",[494],{"type":183},{"type":34,"content":496},[497],{"text":498,"type":38,"marks":499},"Spendesk couvre les processus de bout en bout permettant une utilisation fluide pour les employés qui peuvent dépenser en toute autonomie, tout en permettant aux équipes finance de garder le contrôle ainsi que de faire leur comptabilité en un temps minime.",[500],{"type":183},{"type":34,"content":502},[503],{"text":504,"type":38},"Choisissez donc un système de gestion des dépenses qui les rassemble tous. C'est la meilleure décision financière que vous prendrez pour votre entreprise.",{"type":34,"content":506},[507],{"type":121,"attrs":508},{"body":509},[510],{"_uid":511,"html":512,"component":127},"eadcba96-799c-4725-af85-5285796c0dcc","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-1a3973e5-6ae5-44bf-aa14-d9f28533828a\">\u003Cspan class=\"hs-cta-node hs-cta-1a3973e5-6ae5-44bf-aa14-d9f28533828a\" id=\"hs-cta-1a3973e5-6ae5-44bf-aa14-d9f28533828a\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/1a3973e5-6ae5-44bf-aa14-d9f28533828a\" target=\"_blank\" rel=\"noopener\">\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-1a3973e5-6ae5-44bf-aa14-d9f28533828a\" style=\"border-width:0px;\" height=\"500\" width=\"1500\" src=\"https://no-cache.hubspot.com/cta/default/2694209/1a3973e5-6ae5-44bf-aa14-d9f28533828a.png\"  alt=\"controle-depenses-entreprise-operationnelles-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, '1a3973e5-6ae5-44bf-aa14-d9f28533828a', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->",{"name":514,"created_at":515,"published_at":15,"updated_at":516,"id":517,"uuid":518,"content":519,"slug":526,"full_slug":527,"sort_by_date":41,"position":528,"tag_list":529,"is_startpage":26,"parent_id":530,"meta_data":41,"group_id":531,"first_published_at":532,"release_id":41,"lang":47,"path":41,"alternates":533,"default_full_slug":534,"translated_slugs":535,"_stopResolving":56},"Article","2022-08-16T21:22:30.004Z","2026-03-12T10:47:19.141Z",176457684,"8247dae6-c25f-40a0-a55e-abc94cf94989",{"_uid":520,"icon":521,"name":514,"component":525},"407a665a-29cb-4d52-87ff-12de3e192c58",{"id":522,"alt":523,"name":24,"focus":24,"title":24,"filename":524,"copyright":24,"fieldtype":25,"is_external_url":26},5859474,"edit-img","https://a.storyblok.com/f/146026/x/fd72101ce9/edit.svg","category","article","fr/blog/category/article",0,[],176456151,"124984e3-bd16-480f-bdda-d9b6ec869fc7","2022-11-02T15:25:23.777Z",[],"blog/category/article",[536,537,538],{"path":534,"name":41,"lang":47,"published":41},{"path":534,"name":41,"lang":53,"published":41},{"path":534,"name":41,"lang":55,"published":41},[47],[541],{"_uid":542,"asset":543,"shadow":26,"caption":24,"overlay":545,"component":142},"3c36a757-b188-47f3-befd-a05ff12b54d9",{"alt":24,"name":24,"focus":24,"title":24,"filename":544,"copyright":24,"fieldtype":25,"is_external_url":26},"https://a.storyblok.com/f/146026/1190x670/84bd3027fe/accrued-expenses.jpeg",[],"2021-05-06 08:45",9,[549],{"_uid":550,"items":551,"heading":598,"reverse":26,"component":616,"sectionSettings":617},"8e775af1-de2c-4fb2-83d9-660a8df0ce47",[552,562,571,580,589],{"_uid":553,"title":554,"component":555,"description":556},"933da161-d25c-4e8f-a758-152fd0e06f30","Qu'est-ce que la gestion des dépenses ?","faqItem",{"type":31,"content":557},[558],{"type":34,"content":559},[560],{"text":561,"type":38},"Spendesk centralise la gestion des dépenses en regroupant cartes physiques et virtuelles, notes de frais automatisées et workflows d'approbation pour un suivi en temps réel. 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Par où commencer ? Suivez la guide.",[2345],{"_uid":2346,"items":2347,"heading":2384,"reverse":26,"component":616,"sectionSettings":2402},"ae7a062a-d680-4f7c-b28c-fe7a8556b618",[2348,2357,2366,2375],{"_uid":2349,"title":2350,"component":555,"description":2351},"f49fb114-42a3-461e-966a-8e2117c45249","Qu'est-ce que la gestion des dépenses d'entreprise ?",{"type":31,"content":2352},[2353],{"type":34,"content":2354},[2355],{"text":2356,"type":38},"La gestion des dépenses d'entreprise consiste à contrôler, catégoriser et réconcilier tous les paiements professionnels pour une comptabilité fiable. Spendesk centralise cartes physiques et virtuelles, notes de frais automatisées et workflow d'approbation, offrant visibilité en temps réel, limites par collaborateur et export comptable en un clic, ce qui réduit les erreurs et accélère la clôture financière.",{"_uid":2358,"title":2359,"component":555,"description":2360},"a3b7b3d2-7642-4c39-bb49-702ee1586d89","Comment fonctionne Spendesk pour les équipes financières et les employés ?",{"type":31,"content":2361},[2362],{"type":34,"content":2363},[2364],{"text":2365,"type":38},"Spendesk fournit une plateforme de gestion des dépenses combinant cartes physiques et virtuelles, demandes de fonds, notes de frais mobiles et workflow d'approbation. Spendesk attribue des budgets individuels, impose des limites et envoie des rappels de justificatifs, permettant aux équipes financières de suivre les dépenses en temps réel et d'exporter les écritures vers les outils comptables.",{"_uid":2367,"title":2368,"component":555,"description":2369},"cc79627f-8618-4923-978d-b72e26b7a7ae","Comment la RPA peut-elle automatiser la comptabilité ?",{"type":31,"content":2370},[2371],{"type":34,"content":2372},[2373],{"text":2374,"type":38},"La RPA automatise les tâches répétitives de comptabilité en traitant les factures, rapprochant paiements et justificatifs, et en générant écritures structurées. Spendesk fournit des exports CSV, connexions API et intégrations comptables qui facilitent la mise en place de robots RPA, réduisent les saisies manuelles et accélèrent la clôture financière tout en améliorant la traçabilité.",{"_uid":2376,"title":2377,"component":555,"description":2378},"20814671-7e65-46cf-bd7b-19d22ff8899a","Quelles questions se poser avant d'implémenter la RPA en comptabilité ?",{"type":31,"content":2379},[2380],{"type":34,"content":2381},[2382],{"text":2383,"type":38},"Avant d'implémenter la RPA en comptabilité, définissez les processus standardisés, la qualité des données et les points d'intégration. Spendesk aide à cette préparation avec données structurées, historiques d'actions et intégrations API pour valider les workflows, définir les exceptions et mesurer le ROI, ce qui réduit les risques d'erreur et accélère l'automatisation.",[2385],{"cta":2386,"_uid":2387,"title":2388,"eyebrow":2395,"subtitle":2398,"component":129,"textAlign":24,"sectionSettings":2401,"breakLineOnMobile":26,"subtitleLeftBorder":26,"customTitleFontSize":24},[],"ae955b0c-a288-48fa-bc31-ff19c0975073",{"type":31,"content":2389},[2390],{"type":129,"attrs":2391,"content":2392},{"level":131},[2393],{"text":2394,"type":38},"RPA & Finance : 4 questions à vous poser pour l'instaurer dans votre entreprise | Spendesk — FAQ",{"type":31,"content":2396},[2397],{"type":34},{"type":31,"content":2399},[2400],{"type":34},[],[2403],{"_uid":2404,"hide":26,"theme":620,"anchorId":24,"component":621,"spacingTop":24,"hideOnDevices":2405,"spacingBottom":24,"floatingImages":2406,"variableOverrides":2407},"93778817-f527-40fb-9a15-1bf732aa3d8a",[],[],[],"rpa-comptabilite","fr/blog/rpa-comptabilite",4480,[],"da3df16c-442b-4cb5-9201-d6f576650362",[],"blog/rpa-comptabilite",[2416,2417,2418],{"path":2414,"name":41,"lang":47,"published":41},{"path":2414,"name":41,"lang":53,"published":41},{"path":2414,"name":41,"lang":55,"published":41},{"name":2420,"created_at":2421,"published_at":2422,"updated_at":2423,"id":2424,"uuid":2425,"content":2426,"slug":2556,"full_slug":2557,"sort_by_date":41,"position":2558,"tag_list":2559,"is_startpage":26,"parent_id":629,"meta_data":41,"group_id":2560,"first_published_at":2422,"release_id":41,"lang":47,"path":41,"alternates":2561,"default_full_slug":2562,"translated_slugs":2563},"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":2427,"title":2420,"topics":2428,"noIndex":26,"category":2437,"language":2446,"readTime":24,"component":526,"heroMedia":2447,"publishedAt":2455,"redirectUrl":24,"leadwallForm":2456,"listingImage":2457,"leadwallTitle":24,"metaDescription":2458,"bottomArticleCta":2459,"leadwallSubtitle":24,"isLeadwallEnabled":26,"componentsAfterTheArticle":2460,"leadwallVisibleParagraphs":24},"2955117f-e1c3-42a9-8617-6338ebfaa75f",[2429],{"name":59,"created_at":60,"published_at":61,"updated_at":62,"id":63,"uuid":64,"content":2430,"slug":76,"full_slug":77,"sort_by_date":41,"position":78,"tag_list":2431,"is_startpage":26,"parent_id":80,"meta_data":41,"group_id":81,"first_published_at":82,"release_id":41,"lang":47,"path":41,"alternates":2432,"default_full_slug":84,"translated_slugs":2433,"_stopResolving":56},{"_uid":74,"name":59,"component":75},[],[],[2434,2435,2436],{"path":84,"name":41,"lang":47,"published":41},{"path":84,"name":41,"lang":53,"published":41},{"path":84,"name":41,"lang":55,"published":41},{"name":514,"created_at":515,"published_at":15,"updated_at":516,"id":517,"uuid":518,"content":2438,"slug":526,"full_slug":527,"sort_by_date":41,"position":528,"tag_list":2440,"is_startpage":26,"parent_id":530,"meta_data":41,"group_id":531,"first_published_at":532,"release_id":41,"lang":47,"path":41,"alternates":2441,"default_full_slug":534,"translated_slugs":2442,"_stopResolving":56},{"_uid":520,"icon":2439,"name":514,"component":525},{"id":522,"alt":523,"name":24,"focus":24,"title":24,"filename":524,"copyright":24,"fieldtype":25,"is_external_url":26},[],[],[2443,2444,2445],{"path":534,"name":41,"lang":47,"published":41},{"path":534,"name":41,"lang":53,"published":41},{"path":534,"name":41,"lang":55,"published":41},[47],[2448],{"_uid":2449,"link":2450,"asset":2451,"caption":24,"component":142},"2659f3d3-1176-42d9-81e0-b73ebc51a312",{"id":24,"url":24,"linktype":669,"fieldtype":670,"cached_url":1711,"prep":56},{"id":2452,"alt":24,"name":24,"focus":24,"title":24,"source":24,"filename":2453,"copyright":24,"fieldtype":25,"meta_data":2454,"is_external_url":26},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",[],[2461],{"cta":2462,"_uid":2463,"items":2464,"heading":2531,"reverse":26,"component":616,"sectionSettings":2555},[],"a321fb8a-19a0-4ccf-b69b-fb6552c8b83f",[2465,2476,2487,2498,2509,2520],{"_uid":2466,"hide":26,"title":2467,"component":555,"description":2468},"5d9bce05-658f-44d7-b239-7a271963f0b9","Quel est le meilleur logiciel de suivi budgétaire pour une PME ?",{"type":31,"attrs":2469,"content":2470},{"backgroundColor":41},[2471],{"type":34,"attrs":2472,"content":2473},{"textAlign":41},[2474],{"text":2475,"type":38},"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":2477,"hide":26,"title":2478,"component":555,"description":2479},"7a3e2259-e570-4376-9696-bf8f86b7f4b7","Quelle différence entre budget prévu, engagé et réalisé ?",{"type":31,"attrs":2480,"content":2481},{"backgroundColor":41},[2482],{"type":34,"attrs":2483,"content":2484},{"textAlign":41},[2485],{"text":2486,"type":38},"Le budget prévu correspond au montant autorisé. Le budget engagé correspond aux dépenses décidées mais pas encore nécessairement comptabilisées. Le budget réalisé correspond aux dépenses enregistrées ou payées. Comparer les trois permet d’anticiper les dépassements au lieu de les constater à la clôture.",{"_uid":2488,"hide":26,"title":2489,"component":555,"description":2490},"e74f9a3b-cd8e-4740-bf8d-ed0fa08d85ae","Excel suffit-il pour suivre un budget ?",{"type":31,"attrs":2491,"content":2492},{"backgroundColor":41},[2493],{"type":34,"attrs":2494,"content":2495},{"textAlign":41},[2496],{"text":2497,"type":38},"Excel peut suffire pour une petite structure avec une seule entité, peu de lignes budgétaires et peu d’utilisateurs. Il devient plus fragile lorsque plusieurs versions circulent, que les dépenses engagées ne sont pas suivies ou que les managers ont besoin d’une information en temps réel.",{"_uid":2499,"hide":26,"title":2500,"component":555,"description":2501},"4387ed28-7167-4a6f-b966-1ecd35c57afa","Un logiciel FP&A remplace-t-il un logiciel de suivi des dépenses ?",{"type":31,"attrs":2502,"content":2503},{"backgroundColor":41},[2504],{"type":34,"attrs":2505,"content":2506},{"textAlign":41},[2507],{"text":2508,"type":38},"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. Les deux solutions peuvent être complémentaires.",{"_uid":2510,"hide":26,"title":2511,"component":555,"description":2512},"7279dbe6-c90c-486e-a752-3effae3fca89","Quelles intégrations vérifier avant de choisir un outil ?",{"type":31,"attrs":2513,"content":2514},{"backgroundColor":41},[2515],{"type":34,"attrs":2516,"content":2517},{"textAlign":41},[2518],{"text":2519,"type":38},"Vérifiez l’intégration avec votre logiciel comptable, votre ERP, votre outil de paie si nécessaire et vos systèmes de paiement. Contrôlez aussi les données synchronisées, la fréquence des mises à jour, les dimensions analytiques et les possibilités d’export ou d’API.",{"_uid":2521,"hide":26,"title":2522,"component":555,"description":2523},"bace8455-8220-4b1b-bd23-9ce3c39cdbba","Comment tester un logiciel de suivi budgétaire ?",{"type":31,"attrs":2524,"content":2525},{"backgroundColor":41},[2526],{"type":34,"attrs":2527,"content":2528},{"textAlign":41},[2529],{"text":2530,"type":38},"Testez-le sur un mois complet et sur un périmètre limité, avec vos propres dépenses. Vérifiez le suivi du budget engagé, les workflows d’approbation, les alertes, les droits d’accès, les exports comptables et le temps nécessaire à la production du reporting.",[2532],{"cta":2533,"_uid":2534,"title":2535,"layout":24,"eyebrow":2543,"subtitle":2550,"component":129,"textAlign":24,"eyebrowPill":26,"checkmarkList":26,"flexibleSection":2553,"sectionSettings":2554,"displaySeparator":26,"breakLineOnMobile":26,"subtitleLeftBorder":26,"customTitleFontSize":24},[],"9faf5db3-f86f-469c-b307-c83919dbf275",{"type":31,"attrs":2536,"content":2537},{"backgroundColor":41},[2538],{"type":129,"attrs":2539,"content":2540},{"level":131,"textAlign":41},[2541],{"text":2542,"type":38},"Questions fréquentes sur les logiciels de suivi budgétaire",{"type":31,"attrs":2544,"content":2545},{"backgroundColor":41},[2546],{"type":34,"attrs":2547,"content":2548},{"textAlign":41},[2549],{"text":608,"type":38},{"type":31,"content":2551},[2552],{"type":34},[],[],[],"logiciel-de-suivi-budgetaire","fr/blog/logiciel-de-suivi-budgetaire",-4040,[],"17487fd8-0530-4aa4-823b-229a64e08030",[],"blog/logiciel-de-suivi-budgetaire",[2564,2565,2566],{"path":2562,"name":41,"lang":47,"published":41},{"path":2562,"name":41,"lang":53,"published":41},{"path":2562,"name":41,"lang":55,"published":41},{"name":2568,"created_at":2569,"published_at":2570,"updated_at":2571,"id":2572,"uuid":2573,"content":2574,"slug":2687,"full_slug":2688,"sort_by_date":41,"position":2689,"tag_list":2690,"is_startpage":26,"parent_id":629,"meta_data":41,"group_id":2691,"first_published_at":2692,"release_id":41,"lang":47,"path":41,"alternates":2693,"default_full_slug":2694,"translated_slugs":2695},"Analyse des écarts budgétaires : méthode, seuils et actions correctives","2026-09-11T16:19:06.315Z","2026-11-03T12:09:13.302Z","2026-11-03T12:09:13.332Z",218947364137443,"f8b80f93-aaed-4e0a-b181-7f066352279f",{"_uid":2575,"title":2568,"topics":2576,"noIndex":26,"category":2585,"language":2594,"component":526,"heroMedia":2595,"publishedAt":2603,"redirectUrl":24,"listingImage":2604,"metaDescription":2605,"bottomArticleCta":2606,"componentsAfterTheArticle":2607},"a9d13a9e-a368-4d39-a661-8e1f0cd8f1da",[2577],{"name":59,"created_at":60,"published_at":61,"updated_at":62,"id":63,"uuid":64,"content":2578,"slug":76,"full_slug":77,"sort_by_date":41,"position":78,"tag_list":2579,"is_startpage":26,"parent_id":80,"meta_data":41,"group_id":81,"first_published_at":82,"release_id":41,"lang":47,"path":41,"alternates":2580,"default_full_slug":84,"translated_slugs":2581,"_stopResolving":56},{"_uid":74,"name":59,"component":75},[],[],[2582,2583,2584],{"path":84,"name":41,"lang":47,"published":41},{"path":84,"name":41,"lang":53,"published":41},{"path":84,"name":41,"lang":55,"published":41},{"name":514,"created_at":515,"published_at":15,"updated_at":516,"id":517,"uuid":518,"content":2586,"slug":526,"full_slug":527,"sort_by_date":41,"position":528,"tag_list":2588,"is_startpage":26,"parent_id":530,"meta_data":41,"group_id":531,"first_published_at":532,"release_id":41,"lang":47,"path":41,"alternates":2589,"default_full_slug":534,"translated_slugs":2590,"_stopResolving":56},{"_uid":520,"icon":2587,"name":514,"component":525},{"id":522,"alt":523,"name":24,"focus":24,"title":24,"filename":524,"copyright":24,"fieldtype":25,"is_external_url":26},[],[],[2591,2592,2593],{"path":534,"name":41,"lang":47,"published":41},{"path":534,"name":41,"lang":53,"published":41},{"path":534,"name":41,"lang":55,"published":41},[47],[2596],{"_uid":2597,"link":2598,"asset":2599,"caption":24,"component":142},"96b9cd00-7f46-4d34-a6f1-e10a4bfc780b",{"id":24,"url":24,"linktype":669,"fieldtype":670,"cached_url":1711,"prep":56},{"id":2600,"alt":24,"name":24,"focus":24,"title":24,"source":24,"filename":2601,"copyright":24,"fieldtype":25,"meta_data":2602,"is_external_url":26},164060175892697,"https://a.storyblok.com/f/146026/1536x1024/28f26daba2/1773976987824-w4lbcl.png",{},"2026-09-11 00:00",[],"Analyse des écarts budgétaires : découvrez comment fixer les seuils, distinguer les causes et transformer le budget contre réel en outil de décision.",[],[2608],{"cta":2609,"_uid":2610,"items":2611,"heading":2662,"reverse":26,"component":616,"sectionSettings":2686},[],"d6a8d668-7819-40f6-80a8-0a4abb490995",[2612,2629,2640,2651],{"_uid":2613,"hide":26,"title":2614,"component":555,"description":2615},"cc45fb69-14ab-4c94-bfd0-533880bbebb9","Un écart favorable doit-il être analysé ?",{"type":31,"attrs":2616,"content":2617},{"backgroundColor":41},[2618],{"type":34,"attrs":2619,"content":2620},{"textAlign":41},[2621,2623,2627],{"text":2622,"type":38},"Oui. Une dépense inférieure au budget peut traduire une économie réelle, mais aussi un ",{"text":2624,"type":38,"marks":2625},"projet reporté",[2626],{"type":103},{"text":2628,"type":38},", une facture non reçue ou une charge enregistrée sur une autre période.",{"_uid":2630,"hide":26,"title":2631,"component":555,"description":2632},"6121b289-4203-4003-8a64-53daa70532f6","Quelle différence entre un écart temporaire et un écart structurel ?",{"type":31,"attrs":2633,"content":2634},{"backgroundColor":41},[2635],{"type":34,"attrs":2636,"content":2637},{"textAlign":41},[2638],{"text":2639,"type":38},"Un écart temporaire provient généralement d’un décalage de calendrier ou d’une dépense exceptionnelle. Un écart structurel traduit une tendance durable, comme une hausse de prix ou un budget sous-évalué, et nécessite une action de fond.",{"_uid":2641,"hide":26,"title":2642,"component":555,"description":2643},"f4ae7d56-48b1-4aad-a4f1-8e7ed055cb73","Comment adapter les seuils de matérialité à la taille de l’entreprise ?",{"type":31,"attrs":2644,"content":2645},{"backgroundColor":41},[2646],{"type":34,"attrs":2647,"content":2648},{"textAlign":41},[2649],{"text":2650,"type":38},"Fixez le seuil absolu en fonction du budget global, du niveau de détail suivi et de l’impact du poste sur le résultat. Le seuil relatif peut se situer autour de 5 à 10 %, mais il doit être ajusté selon la nature de la dépense.",{"_uid":2652,"hide":26,"title":2653,"component":555,"description":2654},"f0c5602a-3d9d-4487-bae0-0bb1640e09d4","Qui doit commenter les écarts budgétaires ?",{"type":31,"attrs":2655,"content":2656},{"backgroundColor":41},[2657],{"type":34,"attrs":2658,"content":2659},{"textAlign":41},[2660],{"text":2661,"type":38},"Le responsable de budget explique les écarts de son périmètre. Le contrôleur de gestion consolide et challenge les analyses. La direction financière intervient lorsque l’écart nécessite une décision d’allocation ou une révision de prévision.",[2663],{"cta":2664,"_uid":2665,"title":2666,"eyebrow":2674,"subtitle":2681,"component":129,"textAlign":24,"eyebrowPill":26,"checkmarkList":26,"flexibleSection":2684,"sectionSettings":2685,"displaySeparator":26,"breakLineOnMobile":26,"subtitleLeftBorder":26,"customTitleFontSize":24},[],"81b73c85-1b92-4497-8c4e-1801b688c08f",{"type":31,"attrs":2667,"content":2668},{"backgroundColor":41},[2669],{"type":129,"attrs":2670,"content":2671},{"level":131,"textAlign":41},[2672],{"text":2673,"type":38},"Questions fréquentes sur l'analyse des écarts budgétaires",{"type":31,"attrs":2675,"content":2676},{"backgroundColor":41},[2677],{"type":34,"attrs":2678,"content":2679},{"textAlign":41},[2680],{"text":608,"type":38},{"type":31,"content":2682},[2683],{"type":34},[],[],[],"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",[2696,2697,2698],{"path":2694,"name":41,"lang":47,"published":41},{"path":2694,"name":41,"lang":53,"published":41},{"path":2694,"name":41,"lang":55,"published":41},1793980896061]