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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",[69,70,72],{"path":67,"name":59,"lang":65,"published":59},{"path":67,"name":59,"lang":71,"published":59},"de",{"path":67,"name":59,"lang":73,"published":59},"es",true,[76,107],{"name":77,"created_at":78,"published_at":79,"updated_at":80,"id":81,"uuid":82,"content":83,"slug":94,"full_slug":95,"sort_by_date":59,"position":96,"tag_list":97,"is_startpage":29,"parent_id":98,"meta_data":59,"group_id":99,"first_published_at":100,"release_id":59,"lang":65,"path":59,"alternates":101,"default_full_slug":102,"translated_slugs":103,"_stopResolving":74},"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":84,"_uid":92,"name":77,"component":93},[85],{"_uid":86,"noIndex":29,"component":87,"metaFields":88},"003e6fa5-f394-4f34-9194-17a60fb3b7c7","seo",{"_uid":89,"plugin":90,"description":91},"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",[104,105,106],{"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":108,"created_at":109,"published_at":110,"updated_at":111,"id":112,"uuid":113,"content":114,"slug":122,"full_slug":123,"sort_by_date":59,"position":124,"tag_list":125,"is_startpage":29,"parent_id":98,"meta_data":59,"group_id":126,"first_published_at":127,"release_id":59,"lang":65,"path":59,"alternates":128,"default_full_slug":129,"translated_slugs":130,"_stopResolving":74},"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":115,"_uid":121,"name":108,"component":93},[116],{"_uid":117,"noIndex":29,"component":87,"metaFields":118},"2aa0fc88-49a5-41a4-a816-354e28dce638",{"_uid":119,"plugin":90,"description":120},"8bba7b1a-dbab-4ced-b302-6091bbc1233f","Gestion des depenses d'entreprise : visibilite, controle et process pour garder les depenses alignees sur le budget.","5e8bdb3b-8902-4018-b794-cc7a6b9d58e2","gestion-des-depenses","fr/blog/topic/gestion-des-depenses",-60,[],"20ad7c2f-9f74-406b-8af8-7d8b9f4125de","2022-11-02T15:24:55.480Z",[],"blog/topic/gestion-des-depenses",[131,132,133],{"path":129,"name":59,"lang":65,"published":59},{"path":129,"name":59,"lang":71,"published":59},{"path":129,"name":59,"lang":73,"published":59},{"type":49,"content":135},[136,140,151,155,166,233,243,249,261,283,287,340,350,366,391,401,405,417,421,425,429,447,451,455,464,474,481,485,489,493,546,554,558,562,566,570,574,606,616,620,624,645,649,677,688,692,703],{"type":52,"content":137},[138],{"text":139,"type":56},"Voici venue la période que bon nombre de comptables et autres membres de l’équipe finance redoutent : celle où vous devez élaborer un budget solide et fiable pour votre entreprise.",{"type":52,"content":141},[142,144,149],{"text":143,"type":56},"Il s’agit pourtant d’une activité de planification stratégique, qui servira de véritable canevas pour la période (",{"text":145,"type":56,"marks":146},"souvent pour l’année",[147],{"type":148},"italic",{"text":150,"type":56},") à venir.",{"type":52,"content":152},[153],{"text":154,"type":56},"A la clé d’une bonne gestion budgétaire ? Une vision 360 des résultats de la structure, une rentabilité optimale, et un outil d’aide à la décision dont personne ne peut se passer.",{"type":52,"content":156},[157,159,164],{"text":158,"type":56},"Alors comment donc vous assurer de concevoir des budgets prévisionnels au cordeau ? Découvrez dans cet article ",{"text":160,"type":56,"marks":161},"tout ce qu’il vous faut savoir pour assurer la conception et le suivi des budgets de votre entreprise",[162],{"type":163},"bold",{"text":165,"type":56},".",{"type":167,"attrs":168,"content":170},"bullet_list",{"tight":29,"key":169},"ul-0",[171,183,193,203,213,223],{"type":172,"content":173},"list_item",[174],{"type":52,"content":175},[176],{"text":177,"type":56,"marks":178},"Quels éléments prendre en compte dans votre gestion budgétaire ?",[179],{"type":180,"attrs":181},"link",{"href":182,"title":59},"#elements-gestion-budgetaire",{"type":172,"content":184},[185],{"type":52,"content":186},[187],{"text":188,"type":56,"marks":189},"Qui impliquer dans votre process de gestion des budgets d’entreprise ?",[190],{"type":180,"attrs":191},{"href":192,"title":59},"#equipe-gestion-budget",{"type":172,"content":194},[195],{"type":52,"content":196},[197],{"text":198,"type":56,"marks":199},"Quand devez-vous finaliser vos budgets ?",[200],{"type":180,"attrs":201},{"href":202,"title":59},"#timeline-gestion-budget",{"type":172,"content":204},[205],{"type":52,"content":206},[207],{"text":208,"type":56,"marks":209},"Quelles sont les étapes-phares pour établir un bon budget d’entreprise ?",[210],{"type":180,"attrs":211},{"href":212,"title":59},"#etapes-gestion-budget",{"type":172,"content":214},[215],{"type":52,"content":216},[217],{"text":218,"type":56,"marks":219},"Quand devez-vous réévaluer votre budget ?",[220],{"type":180,"attrs":221},{"href":222,"title":59},"#reevaluation-budgets",{"type":172,"content":224},[225],{"type":52,"content":226},[227],{"text":228,"type":56,"marks":229},"Comment assurer le suivi budgétaire de votre entreprise au quotidien ?",[230],{"type":180,"attrs":231},{"href":232,"title":59},"#assurer-suivi-budget",{"type":52,"content":234},[235],{"type":236,"attrs":237},"blok",{"body":238},[239],{"_uid":240,"html":241,"component":242},"7c5514c8-d916-41aa-8107-734dacab45f6","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-71c6c258-5bcf-4c10-aa0f-75b3df2f6f5f\">\u003Cspan class=\"hs-cta-node hs-cta-71c6c258-5bcf-4c10-aa0f-75b3df2f6f5f\" id=\"hs-cta-71c6c258-5bcf-4c10-aa0f-75b3df2f6f5f\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/71c6c258-5bcf-4c10-aa0f-75b3df2f6f5f\" >\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-71c6c258-5bcf-4c10-aa0f-75b3df2f6f5f\" style=\"border-width:0px;\" height=\"375\" width=\"750\" src=\"https://no-cache.hubspot.com/cta/default/2694209/71c6c258-5bcf-4c10-aa0f-75b3df2f6f5f.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, '71c6c258-5bcf-4c10-aa0f-75b3df2f6f5f', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->","embed",{"type":244,"attrs":245,"content":247},"heading",{"level":246},2,[248],{"text":177,"type":56},{"type":52,"content":250},[251,253,259],{"text":252,"type":56},"L’élaboration du ",{"text":254,"type":56,"marks":255},"budget de votre entreprise",[256],{"type":180,"attrs":257},{"href":258,"title":59},"https://wikimemoires.net/2012/03/budget-definition-du-budget-objectifs-du-budget/",{"text":260,"type":56}," est une tâche des plus ardues.",{"type":52,"content":262},[263,265,269,271,275,277,281],{"text":264,"type":56},"En effet, ce budget prévisionnel doit prendre en compte à la fois ",{"text":266,"type":56,"marks":267},"les résultats prévisionnels",[268],{"type":163},{"text":270,"type":56}," et ",{"text":272,"type":56,"marks":273},"les dépenses et charges",[274],{"type":163},{"text":276,"type":56}," (",{"text":278,"type":56,"marks":279},"achats, dépenses, financements…",[280],{"type":148},{"text":282,"type":56},") que vous prévoyez sur la période.",{"type":52,"content":284},[285],{"text":286,"type":56},"Pour le dire plus clairement, vous devez inclure dans votre processus budgétaire :",{"type":167,"attrs":288,"content":290},{"tight":29,"key":289},"ul-1",[291,301,320,330],{"type":172,"content":292},[293],{"type":52,"content":294},[295,299],{"text":296,"type":56,"marks":297},"Votre comptabilité de production",[298],{"type":163},{"text":300,"type":56},", à savoir ce qu’il vous faut pour bien livrer votre produit ou service à vos clients.",{"type":172,"content":302},[303],{"type":52,"content":304},[305,318],{"text":306,"type":56,"marks":307},"Votre trésorerie",[308],{"type":180,"attrs":309},{"href":310,"uuid":311,"title":59,"anchor":59,"target":59,"linktype":312,"story":313},"bonnes-pratiques-comptables-optimisation-tresorerie","ffb6348b-bdf1-4939-bf6b-7c1e8c393ac1","story",{"name":314,"id":315,"uuid":311,"slug":310,"url":316,"full_slug":317,"_stopResolving":74},"10 bonnes pratiques de comptables pour optimiser sa trésorerie",208799115,"blog/bonnes-pratiques-comptables-optimisation-tresorerie","fr/blog/bonnes-pratiques-comptables-optimisation-tresorerie",{"text":319,"type":56},", soit les ressources que vous avez à disposition au cours de la période.",{"type":172,"content":321},[322],{"type":52,"content":323},[324,328],{"text":325,"type":56,"marks":326},"Les budgets liés aux ventes",[327],{"type":163},{"text":329,"type":56}," que vos équipes vont faire sur la période.",{"type":172,"content":331},[332],{"type":52,"content":333},[334,338],{"text":335,"type":56,"marks":336},"Les budgets liés aux investissements",[337],{"type":163},{"text":339,"type":56}," à faire pour faire tourner l’entrepris.",{"type":52,"content":341},[342,344,348],{"text":343,"type":56},"Pour ce faire, n’hésitez pas à vous appuyer sur les chiffres actuels de l’entreprise (",{"text":345,"type":56,"marks":346},"le chiffre d’affaires généré, la trésorerie disponible à date",[347],{"type":148},{"text":349,"type":56},"), mais également sur les prévisions faites par le Top Management.",{"type":52,"content":351},[352,354,358,360,364],{"text":353,"type":56},"En somme, vous devez pouvoir identifier les opportunités de croissance de l’activité (",{"text":355,"type":56,"marks":356},"par exemple, l’ouverture à nouveau marché à fort potentiel",[357],{"type":148},{"text":359,"type":56},"), mais aussi les risques (",{"text":361,"type":56,"marks":362},"par exemple, l’augmentation de certaines charges, ou l’apparition d’un concurrent sur le marché",[363],{"type":148},{"text":365,"type":56},").",{"type":52,"content":367},[368,370,374,375,379,381,385,386,390],{"text":369,"type":56},"Pour bien planifier vos budgets, et aboutir à une gestion financière finement pilotée, veillez à ",{"text":371,"type":56,"marks":372},"n’être ni trop optimiste sur les ventes de l’entreprise",[373],{"type":163},{"text":276,"type":56},{"text":376,"type":56,"marks":377},"pour éviter les mauvaises surprises éventuelles",[378],{"type":148},{"text":380,"type":56},")",{"text":382,"type":56,"marks":383},", ni trop strict",[384],{"type":163},{"text":276,"type":56},{"text":387,"type":56,"marks":388},"pour éviter les lourdeurs organisationnelles liées à des budgets trop petits",[389],{"type":148},{"text":365,"type":56},{"type":52,"content":392},[393,395,399],{"text":394,"type":56},"Alors comment adopter ce juste milieu ? En ",{"text":396,"type":56,"marks":397},"vous basant sur des hypothèses prévisionnelles, à faire valider par la Direction Générale",[398],{"type":163},{"text":400,"type":56},", qui les évaluera par rapport aux objectifs fixés de son côté. Ainsi, votre direction financière s’appuie sur des budgets ni trop faibles, ni trop démesurés.",{"type":244,"attrs":402,"content":403},{"level":246},[404],{"text":188,"type":56},{"type":52,"content":406},[407,409,415],{"text":408,"type":56},"Vous le savez : la ",{"text":410,"type":56,"marks":411},"gestion budgétaire",[412],{"type":180,"attrs":413},{"href":414,"title":59},"https://www.manager-go.com/finance/gestion-budgetaire.htm",{"text":416,"type":56}," est la responsabilité de votre équipe finance ; bien souvent, c’est le travail du contrôleur de gestion, si votre entreprise en a recruté un.",{"type":52,"content":418},[419],{"text":420,"type":56},"Mais bon nombre d’organisations décident de dédier ce contrôle budgétaire à un expert-comptable, souvent externe.",{"type":52,"content":422},[423],{"text":424,"type":56},"Quoiqu’il arrive, vous n’êtes pas seul à être impliqué dans cette lourde procédure budgétaire : il s’agit d**’impliquer tous les chefs des différents services, ou les managers des différents pôles**.",{"type":52,"content":426},[427],{"text":428,"type":56},"Leur rôle ? Vous transférer toutes les prévisions budgétaires qu’ils ont pu établir pour la période. A vous, par la suite, de procéder à la consolidation de tous ces budgets d’équipe dans un budget global d’entreprise.",{"type":52,"content":430},[431,433,445],{"text":432,"type":56},"Ce faisant, vous vous assurez non seulement d’une ",{"text":434,"type":56,"marks":435},"gestion budgétaire optimale",[436],{"type":180,"attrs":437},{"href":438,"uuid":439,"title":59,"anchor":59,"target":59,"linktype":312,"story":440},"gestion-du-budget","aa6041ac-f58b-4a00-8326-bd68d13ef112",{"name":441,"id":442,"uuid":439,"slug":438,"url":443,"full_slug":444,"_stopResolving":74},"5 conseils pour la gestion du budget en entreprise",213425740,"blog/gestion-du-budget","fr/blog/gestion-du-budget",{"text":446,"type":56},", mais également que chacune des directions de l’entreprise sont satisfaites de l’élaboration des budgets.",{"type":244,"attrs":448,"content":449},{"level":246},[450],{"text":198,"type":56},{"type":52,"content":452},[453],{"text":454,"type":56},"A quel moment de l’année devez-vous vous lancer dans la prévision de vos budgets ? Le timing de votre planification budgétaire est en effet crucial.",{"type":52,"content":456},[457,459,463],{"text":458,"type":56},"La plupart des entreprises décident de ",{"text":460,"type":56,"marks":461},"procéder à leur construction budgétaire en fin d’année, à partir d’octobre, afin de pouvoir se baser sur les chiffres réels des années passées, ainsi que ceux de l’année en cours",[462],{"type":163},{"text":165,"type":56},{"type":52,"content":465},[466,468,472],{"text":467,"type":56},"Ceci étant, tout dépend de votre entreprise : si celle-ci présente des saisonnalités-clés (",{"text":469,"type":56,"marks":470},"par exemple, une forte activité en période de fin d’année",[471],{"type":148},{"text":473,"type":56},"), peut-être est-il plus pertinent d’établir un budget seulement une fois ces moments-phares de l’année finalisés.",{"type":52,"content":475},[476],{"type":477,"attrs":478},"image",{"alt":479,"src":480,"title":59},"suivi-budget-equipes-entreprise-article-spendesk","https://get.spendesk.com/hubfs/suivi-budget-equipes-entreprise-article-spendesk.jpg",{"type":244,"attrs":482,"content":483},{"level":246},[484],{"text":208,"type":56},{"type":52,"content":486},[487],{"text":488,"type":56},"Prêt à rentrer dans le dur de cette activité de contrôle de gestion cruciale qu’est la budgétisation de votre entreprise ? C’est parti !",{"type":52,"content":490},[491],{"text":492,"type":56},"Allez-y étape par étape :",{"type":167,"attrs":494,"content":495},{"tight":29,"key":169},[496,512,522],{"type":172,"content":497},[498],{"type":52,"content":499},[500,504,506,510],{"text":501,"type":56,"marks":502},"Faites un prévisionnel des ventes sur la période",[503],{"type":163},{"text":505,"type":56},", en vous basant notamment sur les chiffres des années précédentes (",{"text":507,"type":56,"marks":508},"recettes et dépenses",[509],{"type":148},{"text":511,"type":56},"), sur votre analyse des écarts, et sur la situation financière actuelle de l’entreprise.",{"type":172,"content":513},[514],{"type":52,"content":515},[516,520],{"text":517,"type":56,"marks":518},"Demandez d’abord les budgets liés à la production de votre produit ou service, ainsi qu’à sa logistique",[519],{"type":163},{"text":521,"type":56},". En effet, il s’agit des budgets-clés pour assurer la livraison aux clients finaux. 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Abonnez-vous à notre newsletter pour rester informé.",[2273,2274],"08873884-f99d-46d2-9481-0563134fdd37","2ef12409-8f14-46b2-a8d0-0175290269ec",[2276],{"cta":2277,"_uid":2278,"items":2279,"heading":2399,"reverse":29,"component":805,"sectionSettings":2420},[],"1320905c-cdee-41a4-bbec-6d93ca2e4e3f",[2280,2340],{"_uid":2281,"title":2282,"component":753,"description":2283},"dfc0accd-ab64-464a-8597-b76754748f04","Qu'est-ce que la gestion des dépenses ?",{"type":49,"content":2284},[2285,2289],{"type":52,"content":2286},[2287],{"text":2288,"type":56},"Les dépenses de l'entreprise peuvent être de plusieurs types :",{"type":2290,"attrs":2291,"content":2294},"ordered_list",{"order":2292},{"order":2293},1,[2295,2307,2318],{"type":172,"content":2296},[2297],{"type":52,"content":2298},[2299,2303,2305],{"text":2300,"type":56,"marks":2301},"Les dépenses stratégiques",[2302],{"type":163},{"text":2304,"type":56}," sont généralement centralisées et gérées par des décideurs qui ont la responsabilité sur des dépenses spécifiques. 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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":2722,"hide":29,"title":2723,"component":753,"description":2724},"4387ed28-7167-4a6f-b966-1ecd35c57afa","Un logiciel FP&A remplace-t-il un logiciel de suivi des dépenses ?",{"type":49,"attrs":2725,"content":2726},{"backgroundColor":59},[2727],{"type":52,"attrs":2728,"content":2729},{"textAlign":59},[2730],{"text":2731,"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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La direction financière intervient lorsque l’écart nécessite une décision d’allocation ou une révision de prévision.",[2886],{"cta":2887,"_uid":2888,"title":2889,"eyebrow":2897,"subtitle":2904,"component":244,"textAlign":23,"eyebrowPill":29,"checkmarkList":29,"flexibleSection":2907,"sectionSettings":2908,"displaySeparator":29,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":23},[],"81b73c85-1b92-4497-8c4e-1801b688c08f",{"type":49,"attrs":2890,"content":2891},{"backgroundColor":59},[2892],{"type":244,"attrs":2893,"content":2894},{"level":246,"textAlign":59},[2895],{"text":2896,"type":56},"Questions fréquentes sur l'analyse des écarts budgétaires",{"type":49,"attrs":2898,"content":2899},{"backgroundColor":59},[2900],{"type":52,"attrs":2901,"content":2902},{"textAlign":59},[2903],{"text":1126,"type":56},{"type":49,"content":2905},[2906],{"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",[2919,2920,2921],{"path":2917,"name":59,"lang":65,"published":59},{"path":2917,"name":59,"lang":71,"published":59},{"path":2917,"name":59,"lang":73,"published":59},1793980894044]