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",{"text":630,"type":87,"marks":631},"Planifier comme il se doit…",[632],{"type":216},{"type":634,"content":635},"bullet_list",[636,648,659],{"type":637,"content":638},"list_item",[639],{"type":83,"attrs":640,"content":641},{"textAlign":25,"key":198},[642,646],{"text":643,"type":87,"marks":644},"Les différentes actions à mettre en place",[645],{"type":216},{"text":647,"type":87}," : quand devez-vous avoir accès aux comptes définitifs de l’année ?",{"type":637,"content":649},[650],{"type":83,"attrs":651,"content":652},{"textAlign":25,"key":204},[653,657],{"text":654,"type":87,"marks":655},"Les documents à rassembler",[656],{"type":216},{"text":658,"type":87}," : bonne nouvelle, vous venez de le faire dans l’étape précédente !",{"type":637,"content":660},[661],{"type":83,"attrs":662,"content":663},{"textAlign":25,"key":210},[664,668],{"text":665,"type":87,"marks":666},"Tous les acteurs qui devront intervenir",[667],{"type":216},{"text":669,"type":87}," lors de ces différentes missions : qui vous doit quel justificatif ? 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Pratique !",{"type":246,"attrs":791,"content":792},{"level":248,"textAlign":25},[793],{"text":794,"type":87,"marks":795},"Les 4 opérations techniques de la clôture comptable",[796,798],{"type":254,"attrs":797},{"color":52},{"type":216},{"type":83,"attrs":800,"content":801},{"textAlign":25,"key":413},[802],{"text":803,"type":87},"Au-delà de la préparation, la clôture comptable proprement dite se déroule en 4 opérations techniques dans un ordre précis :",{"type":83,"attrs":805,"content":806},{"textAlign":25,"key":422},[807,811],{"text":808,"type":87,"marks":809},"1. L'inventaire",[810],{"type":216},{"text":812,"type":87}," — Recensement physique ou théorique de l'ensemble des actifs de l'entreprise : stocks, immobilisations, créances clients, dettes fournisseurs. L'inventaire permet de s'assurer que les soldes comptables correspondent à la réalité économique.",{"type":83,"attrs":814,"content":815},{"textAlign":25,"key":434},[816,820],{"text":817,"type":87,"marks":818},"2. 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",{"text":1033,"type":87,"marks":1034},"Découvrez la fonctionnalité de contrôle des dépenses de Spendesk",[1035],{"type":171,"attrs":1036},{"href":1037,"uuid":25,"anchor":25,"target":25,"linktype":60},"https://www.spendesk.com/fr/platform/spend-controls/",{"text":1039,"type":87},", l’outil tout-en-un qui vous permet de mettre en place un processus global de gestion des dépenses de votre entreprise.",{"type":83,"attrs":1041,"content":1043},{"textAlign":25,"key":1042},"p-40",[1044],{"text":1045,"type":87},"Le principe ? 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Une fois l'exercice terminé, vous disposez de 3 à 6 mois pour déposer vos comptes annuels au greffe du tribunal de commerce et votre liasse fiscale auprès des impôts (au plus tard le 2e jour ouvré de mai pour une clôture au 31 décembre). Il est fortement recommandé de commencer la préparation au moins 6 à 8 semaines avant la date butoir.",{"_uid":1123,"title":1124,"component":1114,"description":1125},"11a33cfa-336c-4040-b047-ad798c091af1","Que faire si des justificatifs sont manquants au moment du cut-off comptable ?",{"type":80,"content":1126},[1127],{"type":83,"attrs":1128,"content":1129},{"textAlign":25,"key":163},[1130],{"text":1131,"type":87},"Un justificatif manquant ne peut pas être exporté tel quel. Le risque encouru est un redressement fiscal ou un déséquilibre dans le rapprochement bancaire. La bonne pratique est de provisionner le montant en FNP (Factures Non Parvenues) pour le rattacher au bon exercice, tout en envoyant des relances aux collaborateurs concernés. Avec Spendesk, les dépenses sans justificatif restent en statut \"en attente\" et n'apparaissent pas dans l'export comptable. Le système envoie automatiquement des rappels aux employés, et les managers peuvent bloquer les cartes des collaborateurs qui n'ont pas soumis leurs pièces avant la date de clôture.",{"_uid":1133,"title":1134,"component":1114,"description":1135},"69578c96-8376-44a5-b47e-be4e5a7651cf","Comment gérer les charges constatées d'avance (CCA) lors d'une clôture comptable ?",{"type":80,"content":1136},[1137],{"type":83,"attrs":1138,"content":1139},{"textAlign":25,"key":163},[1140],{"text":1141,"type":87},"Une charge constatée d'avance (CCA) correspond à une dépense payée sur un exercice mais qui concerne en tout ou partie l'exercice suivant — typiquement un abonnement annuel réglé en mars. Lors de la clôture, la partie du montant qui correspond à l'exercice suivant doit être extraite du compte de charges et inscrite en CCA (compte 486). La periodification elle-même (le calcul du prorata mensuel) se gère dans le logiciel comptable final (Sage, Cegid, etc.). Pour faciliter le repérage, il est recommandé de catégoriser ces dépenses avec une étiquette analytique dès leur saisie dans Spendesk, afin que le logiciel comptable les identifie automatiquement comme CCA à l'import.",{"_uid":1143,"title":1144,"component":1114,"description":1145},"f7f7c93a-f8f2-4ee9-96d4-b88cd2deaaf2","Comment Spendesk facilite-t-il le rapprochement bancaire lors de la clôture comptable ?",{"type":80,"content":1146},[1147,1152,1157],{"type":83,"attrs":1148,"content":1149},{"textAlign":25,"key":163},[1150],{"text":1151,"type":87},"Le décalage entre la date de la facture et celle du mouvement bancaire est l’une des principales causes d’écarts lors d’une clôture comptable. Spendesk génère simultanément une écriture dans le journal des achats, pour la facture ou le justificatif, et une écriture dans le journal de banque, pour le mouvement de trésorerie du compte Spendesk.",{"type":83,"attrs":1153,"content":1154},{"textAlign":25,"key":192},[1155],{"text":1156,"type":87},"Chaque écriture est reliée par une référence de paiement unique. 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00:00","4",[],"Lorsque l'usage d'un véhicule personnel est indispensable à l'exercice d'une activité professionnelle, les coûts engagés par le salarié peuvent être indemnisés. Voici comment.",[],[3011],{"_uid":3012,"items":3013,"heading":3072,"reverse":28,"component":1180,"sectionSettings":3089},"27d8da58-b3ce-4f01-8659-8c97f4dcd6fc",[3014,3022,3030,3039,3050,3061],{"_uid":3015,"title":2653,"component":1114,"description":3016},"befbee6f-a0a8-4ab8-a302-628cbd379e3e",{"type":80,"content":3017},[3018],{"type":83,"content":3019},[3020],{"text":3021,"type":87},"Spendesk centralise et automatise la gestion des dépenses d'entreprise pour offrir visibilité et contrôle en temps réel. La plateforme combine cartes physiques et virtuelles, workflows d'approbation, capture mobile des justificatifs et budgets par utilisateur, ce qui permet aux équipes financières d'assigner limites, rapprocher les reçus et exporter les écritures comptables en quelques clics.",{"_uid":3023,"title":2712,"component":1114,"description":3024},"e7fd2967-9046-443e-8739-ce30780cc781",{"type":80,"content":3025},[3026],{"type":83,"content":3027},[3028],{"text":3029,"type":87},"Spendesk gère les paiements et les notes de frais via cartes physiques et virtuelles, demandes de fonds, capture mobile des justificatifs et workflows d'approbation configurables. La plateforme assigne budgets par collaborateur, applique limites de dépenses en temps réel et permet au service financier de consolider, catégoriser et exporter les transactions vers les outils comptables.",{"_uid":3031,"title":3032,"component":1114,"description":3033},"74eb4104-d1af-44e6-911a-215efde5dc33","Comment calcule-t-on les indemnités kilométriques selon le barème URSSAF ?",{"type":80,"content":3034},[3035],{"type":83,"content":3036},[3037],{"text":3038,"type":87},"Spendesk facilite le calcul des indemnités kilométriques en centralisant les trajets déclarés et en appliquant le barème URSSAF pour calculer les montants à rembourser. Les employés saisissent les kilomètres dans une note de frais, joignent un justificatif via l'application mobile et le service financier peut vérifier, approuver et exporter les indemnités vers le logiciel comptable.",{"_uid":3040,"hide":28,"title":3041,"component":1114,"description":3042},"1841cc20-3c6d-4110-810e-1e59906a71be","Existe-t-il un simulateur officiel pour calculer ses indemnités kilométriques ?",{"type":80,"attrs":3043,"content":3044},{"backgroundColor":25},[3045],{"type":83,"attrs":3046,"content":3047},{"textAlign":25},[3048],{"text":3049,"type":87},"Oui, l'administration fiscale propose un simulateur de frais kilométriques sur impots.gouv.fr, gratuit et à jour du barème en vigueur. Rappelez-vous que le trajet domicile-travail quotidien relève d'un régime distinct, plafonné à 40 km aller simple.",{"_uid":3051,"hide":28,"title":3052,"component":1114,"description":3053},"3dfae141-aaf1-4f57-a02d-e722cda8256f","Quelles sont les obligations de l'employeur pour le remboursement des transports ?",{"type":80,"attrs":3054,"content":3055},{"backgroundColor":25},[3056],{"type":83,"attrs":3057,"content":3058},{"textAlign":25},[3059],{"text":3060,"type":87},"L'employeur doit prendre en charge au moins 50 % du coût des abonnements de transport en commun de ses salariés. Il peut y ajouter un forfait mobilités durables, exonéré jusqu'à 600 € par an et par salarié.",{"_uid":3062,"hide":28,"title":3063,"component":1114,"description":3064},"8d3b5149-d78c-4634-a26b-ca14b253a207","Le barème kilométrique URSSAF est-il différent du barème fiscal ?",{"type":80,"attrs":3065,"content":3066},{"backgroundColor":25},[3067],{"type":83,"attrs":3068,"content":3069},{"textAlign":25},[3070],{"text":3071,"type":87},"Non, il n'existe qu'un seul barème, fixé par la DGFiP et inchangé depuis 2023. L'URSSAF l'utilise comme limite d'exonération des indemnités versées par l'employeur (par exemple 0,636 €/km pour une voiture de 5 CV jusqu'à 5 000 km), sans en publier un second.",[3073],{"cta":3074,"_uid":3075,"title":3076,"eyebrow":3082,"subtitle":3085,"component":246,"textAlign":52,"sectionSettings":3088,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":52},[],"7dcbb281-59b9-45e3-9d46-851e9cf8aece",{"type":80,"content":3077},[3078],{"type":246,"attrs":3079,"content":3080},{"level":248},[3081],{"text":1172,"type":87},{"type":80,"content":3083},[3084],{"type":83},{"type":80,"content":3086},[3087],{"type":83},[],[3090],{"_uid":3091,"hide":28,"theme":1184,"anchorId":52,"component":1185,"spacingTop":52,"hideOnDevices":3092,"spacingBottom":52,"floatingImages":3093,"variableOverrides":3094},"525d1a27-59e2-4545-84dc-ce043af6ed86",[],[],[],"notes-de-frais-kilometriques-bareme","fr/blog/notes-de-frais-kilometriques-bareme",8440,[],"3f37c041-0d96-4655-9441-8f21066cc3d5","2022-11-04T11:12:48.045Z",[],"blog/notes-de-frais-kilometriques-bareme",[3104,3105,3106],{"path":3102,"name":25,"lang":32,"published":25},{"path":3102,"name":25,"lang":38,"published":25},{"path":3102,"name":25,"lang":40,"published":25},{"name":3108,"created_at":3109,"published_at":3110,"updated_at":3111,"id":3112,"uuid":3113,"content":3114,"slug":3244,"full_slug":3245,"sort_by_date":25,"position":3246,"tag_list":3247,"is_startpage":28,"parent_id":1193,"meta_data":25,"group_id":3248,"first_published_at":3110,"release_id":25,"lang":32,"path":25,"alternates":3249,"default_full_slug":3250,"translated_slugs":3251},"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":3115,"title":3108,"topics":3116,"noIndex":28,"category":3125,"language":3134,"readTime":52,"component":1062,"heroMedia":3135,"publishedAt":3143,"redirectUrl":52,"leadwallForm":3144,"listingImage":3145,"leadwallTitle":52,"metaDescription":3146,"bottomArticleCta":3147,"leadwallSubtitle":52,"isLeadwallEnabled":28,"componentsAfterTheArticle":3148,"leadwallVisibleParagraphs":52},"2955117f-e1c3-42a9-8617-6338ebfaa75f",[3117],{"name":102,"created_at":103,"published_at":104,"updated_at":105,"id":106,"uuid":107,"content":3118,"slug":118,"full_slug":119,"sort_by_date":25,"position":120,"tag_list":3119,"is_startpage":28,"parent_id":122,"meta_data":25,"group_id":123,"first_published_at":124,"release_id":25,"lang":32,"path":25,"alternates":3120,"default_full_slug":126,"translated_slugs":3121,"_stopResolving":41},{"_uid":117,"name":102,"component":22},[],[],[3122,3123,3124],{"path":126,"name":25,"lang":32,"published":25},{"path":126,"name":25,"lang":38,"published":25},{"path":126,"name":25,"lang":40,"published":25},{"name":1050,"created_at":1051,"published_at":16,"updated_at":1052,"id":1053,"uuid":1054,"content":3126,"slug":1062,"full_slug":1063,"sort_by_date":25,"position":26,"tag_list":3128,"is_startpage":28,"parent_id":1065,"meta_data":25,"group_id":1066,"first_published_at":1067,"release_id":25,"lang":32,"path":25,"alternates":3129,"default_full_slug":1069,"translated_slugs":3130,"_stopResolving":41},{"_uid":1056,"icon":3127,"name":1050,"component":1061},{"id":1058,"alt":1059,"name":52,"focus":52,"title":52,"filename":1060,"copyright":52,"fieldtype":57,"is_external_url":28},[],[],[3131,3132,3133],{"path":1069,"name":25,"lang":32,"published":25},{"path":1069,"name":25,"lang":38,"published":25},{"path":1069,"name":25,"lang":40,"published":25},[32],[3136],{"_uid":3137,"link":3138,"asset":3139,"caption":52,"component":1082},"2659f3d3-1176-42d9-81e0-b73ebc51a312",{"id":52,"url":52,"linktype":175,"fieldtype":61,"cached_url":2267,"prep":41},{"id":3140,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":3141,"copyright":52,"fieldtype":57,"meta_data":3142,"is_external_url":28},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",[],[3149],{"cta":3150,"_uid":3151,"items":3152,"heading":3219,"reverse":28,"component":1180,"sectionSettings":3243},[],"a321fb8a-19a0-4ccf-b69b-fb6552c8b83f",[3153,3164,3175,3186,3197,3208],{"_uid":3154,"hide":28,"title":3155,"component":1114,"description":3156},"5d9bce05-658f-44d7-b239-7a271963f0b9","Quel est le meilleur logiciel de suivi budgétaire pour une PME ?",{"type":80,"attrs":3157,"content":3158},{"backgroundColor":25},[3159],{"type":83,"attrs":3160,"content":3161},{"textAlign":25},[3162],{"text":3163,"type":87},"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":3165,"hide":28,"title":3166,"component":1114,"description":3167},"7a3e2259-e570-4376-9696-bf8f86b7f4b7","Quelle différence entre budget prévu, engagé et réalisé ?",{"type":80,"attrs":3168,"content":3169},{"backgroundColor":25},[3170],{"type":83,"attrs":3171,"content":3172},{"textAlign":25},[3173],{"text":3174,"type":87},"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":3176,"hide":28,"title":3177,"component":1114,"description":3178},"e74f9a3b-cd8e-4740-bf8d-ed0fa08d85ae","Excel suffit-il pour suivre un budget ?",{"type":80,"attrs":3179,"content":3180},{"backgroundColor":25},[3181],{"type":83,"attrs":3182,"content":3183},{"textAlign":25},[3184],{"text":3185,"type":87},"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":3187,"hide":28,"title":3188,"component":1114,"description":3189},"4387ed28-7167-4a6f-b966-1ecd35c57afa","Un logiciel FP&A remplace-t-il un logiciel de suivi des dépenses ?",{"type":80,"attrs":3190,"content":3191},{"backgroundColor":25},[3192],{"type":83,"attrs":3193,"content":3194},{"textAlign":25},[3195],{"text":3196,"type":87},"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":3198,"hide":28,"title":3199,"component":1114,"description":3200},"7279dbe6-c90c-486e-a752-3effae3fca89","Quelles intégrations vérifier avant de choisir un outil ?",{"type":80,"attrs":3201,"content":3202},{"backgroundColor":25},[3203],{"type":83,"attrs":3204,"content":3205},{"textAlign":25},[3206],{"text":3207,"type":87},"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":3209,"hide":28,"title":3210,"component":1114,"description":3211},"bace8455-8220-4b1b-bd23-9ce3c39cdbba","Comment tester un logiciel de suivi budgétaire ?",{"type":80,"attrs":3212,"content":3213},{"backgroundColor":25},[3214],{"type":83,"attrs":3215,"content":3216},{"textAlign":25},[3217],{"text":3218,"type":87},"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":3312,"type":87,"marks":3313},"projet reporté",[3314],{"type":216},{"text":3316,"type":87},", une facture non reçue ou une charge enregistrée sur une autre période.",{"_uid":3318,"hide":28,"title":3319,"component":1114,"description":3320},"6121b289-4203-4003-8a64-53daa70532f6","Quelle différence entre un écart temporaire et un écart structurel ?",{"type":80,"attrs":3321,"content":3322},{"backgroundColor":25},[3323],{"type":83,"attrs":3324,"content":3325},{"textAlign":25},[3326],{"text":3327,"type":87},"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":3329,"hide":28,"title":3330,"component":1114,"description":3331},"f4ae7d56-48b1-4aad-a4f1-8e7ed055cb73","Comment adapter les seuils de matérialité à la taille de l’entreprise ?",{"type":80,"attrs":3332,"content":3333},{"backgroundColor":25},[3334],{"type":83,"attrs":3335,"content":3336},{"textAlign":25},[3337],{"text":3338,"type":87},"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":3340,"hide":28,"title":3341,"component":1114,"description":3342},"f0c5602a-3d9d-4487-bae0-0bb1640e09d4","Qui doit commenter les écarts budgétaires ?",{"type":80,"attrs":3343,"content":3344},{"backgroundColor":25},[3345],{"type":83,"attrs":3346,"content":3347},{"textAlign":25},[3348],{"text":3349,"type":87},"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.",[3351],{"cta":3352,"_uid":3353,"title":3354,"eyebrow":3362,"subtitle":3369,"component":246,"textAlign":52,"eyebrowPill":28,"checkmarkList":28,"flexibleSection":3372,"sectionSettings":3373,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":52},[],"81b73c85-1b92-4497-8c4e-1801b688c08f",{"type":80,"attrs":3355,"content":3356},{"backgroundColor":25},[3357],{"type":246,"attrs":3358,"content":3359},{"level":248,"textAlign":25},[3360],{"text":3361,"type":87},"Questions fréquentes sur l'analyse des écarts budgétaires",{"type":80,"attrs":3363,"content":3364},{"backgroundColor":25},[3365],{"type":83,"attrs":3366,"content":3367},{"textAlign":25},[3368],{"text":1172,"type":87},{"type":80,"content":3370},[3371],{"type":83},[],[],[],"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",[3384,3385,3386],{"path":3382,"name":25,"lang":32,"published":25},{"path":3382,"name":25,"lang":38,"published":25},{"path":3382,"name":25,"lang":40,"published":25},["Island",3388],{"key":3389,"result":3390},"MarkdownRenderer_yIyOJj9jpcQ2WU6iWe9zKbVKcWXimyzk3nKWX5LDw",{"head":3391},{"link":3392,"style":3393},[],[],1793980894038]