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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 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frais","2022-10-19T17:57:50.190Z","2026-09-29T09:14:44.189Z","2026-09-29T09:14:44.205Z",206171403,"ab5734cd-4449-4b9d-89e2-405cc85961a4",{"seo":141,"_uid":147,"name":134,"component":93},[142],{"_uid":143,"noIndex":29,"component":87,"metaFields":144},"f1ae0a38-14c8-4a27-adc8-67938dc90bf8",{"_uid":145,"plugin":90,"description":146},"a0a7ddba-0e2b-46ed-9634-6e8a49797d3f","Notes de frais : saisie, validation et remboursement, pour un processus plus simple pour les salaries et les equipes 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professionnels","2022-10-19T17:57:59.106Z","2026-09-29T09:14:38.873Z","2026-09-29T09:14:38.889Z",206171440,"d7f89c1c-62cd-4a28-9a8f-3fe1f9bffcb0",{"seo":168,"_uid":174,"name":161,"component":93},[169],{"_uid":170,"noIndex":29,"component":87,"metaFields":171},"a8d0338e-ec54-4f75-b345-8ffb62d2b1bb",{"_uid":172,"plugin":90,"description":173},"1b46e892-8cd3-49e2-a204-ab6a926a9b55","Deplacements professionnels : politiques de voyage, notes de frais sur la route et budgets de deplacement maitrises.","f673e214-974b-4604-bcb9-54b8f77108d0","deplacements-professionnels","fr/blog/topic/deplacements-professionnels",-440,[],"cc2599dc-ff92-47a2-8009-d166f3d5a6ea","2022-11-02T15:24:42.751Z",[],"blog/topic/deplacements-professionnels",[184,185,186],{"path":182,"name":59,"lang":65,"published":59},{"path":182,"name":59,"lang":71,"published":59},{"path":182,"name":59,"lang":73,"published":59},{"type":49,"content":188},[189,196,228,235,242,252,272,277,287,296,301,311,315,319,324,336,340,344,350],{"type":52,"content":190},[191],{"text":192,"type":56,"marks":193},"De nombreux salariés sont amenés à se déplacer pour leurs besoins professionnels et engagent des frais professionnels à cette occasion. Hébergement, repas, ces derniers sont encadrés différemment par l’URSSAF selon le type de déplacement effectué.",[194],{"type":195},"bold",{"type":52,"content":197},[198,200,214,216,220,222,226],{"text":199,"type":56},"La ",{"text":201,"type":56,"marks":202},"gestion des notes de frais",[203],{"type":204,"attrs":205},"link",{"href":206,"uuid":207,"title":59,"anchor":59,"target":59,"linktype":208,"story":209},"cout-cache-gestion-des-notes-de-frais","b00bf81f-e7ee-43cf-bf03-1912d15aa70e","story",{"name":210,"id":211,"uuid":207,"slug":206,"url":212,"full_slug":213,"_stopResolving":74},"Gestion des notes de frais : coût réel vs. coût caché",208729729,"blog/cout-cache-gestion-des-notes-de-frais","fr/blog/cout-cache-gestion-des-notes-de-frais",{"text":215,"type":56}," et des multiples régimes d’indemnisation est souvent une tâche chronophage et peu appréciée des responsables administratifs et financiers. Nous nous intéressons ici au traitement des ",{"text":217,"type":56,"marks":218},"indemnités de grand",[219],{"type":195},{"text":221,"type":56}," ",{"text":223,"type":56,"marks":224},"déplacement",[225],{"type":195},{"text":227,"type":56},".",{"type":52,"content":229},[230],{"type":231,"attrs":232},"image",{"alt":233,"src":234,"title":59},"indemnite-grands-deplacements-consequences.png","https://get.spendesk.com/hubfs/img-post/indemnite-grands-deplacements-consequences.png",{"type":236,"attrs":237,"content":239},"heading",{"level":238},2,[240],{"text":241,"type":56},"1 - Qu’est-ce qu’une indemnité de grand déplacement ?",{"type":52,"content":243},[244,246,250],{"text":245,"type":56},"Un salarié effectue un ",{"text":247,"type":56,"marks":248},"grand déplacement",[249],{"type":195},{"text":251,"type":56}," lorsque plus de 50km séparent son lieu de travail de son domicile, et lorsque les transports en commun ne peuvent lui permettre d’effectuer le trajet en moins d’une heure trente. Concrètement, il s’agit de l’ensemble des déplacements durant lesquels il ne peut rejoindre son domicile en fin de journée.",{"type":52,"content":253},[254,256,263,265,271],{"text":255,"type":56},"Les frais de grand déplacement peuvent être remboursés au ",{"text":257,"type":56,"marks":258},"réel ou sur la base forfaitaire",[259],{"type":204,"attrs":260},{"href":261,"uuid":262,"title":59,"anchor":59,"target":59,"linktype":208},"rembourser-frais-reels-forfait","a0cf7afa-59a5-4c5c-a9a8-57f6c392193a",{"text":264,"type":56},". Le salarié possède la capacité de choisir ",{"text":266,"type":56,"marks":267},"le mode d’indemnisation qu’il préfère pour chaque frais engagé",[268],{"type":204,"attrs":269},{"href":270,"title":59},"/fr/use-cases/travel-spending/",{"text":227,"type":56},{"type":236,"attrs":273,"content":274},{"level":238},[275],{"text":276,"type":56},"2 - Quelles limites pour l’indemnisation des frais de grand déplacement en métropole ?",{"type":52,"content":278},[279,281,285],{"text":280,"type":56},"Les ",{"text":282,"type":56,"marks":283},"indemnités de logement et du petit-déjeuner",[284],{"type":195},{"text":286,"type":56}," sont définies en fonction du département dans lequel est effectué le déplacement. Si un salarié se rend à Paris, dans les Hauts-de-Seine, en Seine-Saint-Denis ou dans le Val-de-Marne, elles ne peuvent excéder 65,80€ par jour durant les trois premiers mois. Les montants sont dégressifs selon la durée et subissent un abattement de 15% à partir du 4ème mois puis de 30% à compter du 25ème mois. Ainsi, l’indemnité journalière de logement et petit déjeuner est portée à 55,90€ jusqu’au 24ème mois et à 46,10€ jusqu’au 72ème mois. Si le déplacement a lieu dans un autre département, elle est fixée à 48,90€ durant les trois premiers mois, 41,60€ jusqu’au 24ème mois et 34,20€ jusqu’au 72ème mois.",{"type":52,"content":288},[289,290,294],{"text":280,"type":56},{"text":291,"type":56,"marks":292},"indemnités de repas",[293],{"type":195},{"text":295,"type":56}," sont les mêmes quel que soit le département dans lequel a lieu le déplacement. Chacun est remboursé à hauteur de 18,40€ durant les trois premiers mois, 15,60€ jusqu’au 24ème mois et 12,90€ jusqu’au 72ème mois.",{"type":236,"attrs":297,"content":298},{"level":238},[299],{"text":300,"type":56},"3 - Qu’en est-il des déplacements en Outre-Mer ?",{"type":52,"content":302},[303,305,309],{"text":304,"type":56},"À nouveau, la limite fixée des ",{"text":306,"type":56,"marks":307},"montants d’indemnisation",[308],{"type":195},{"text":310,"type":56}," dépend de la destination et de plusieurs autres facteurs. Pour les voyages en Martinique, Guadeloupe, Guyane, la Réunion, Mayotte et Saint-Pierre-et-Miquelon, l’indemnité forfaitaire journalière attribuée au logement et aux repas est fixée à 90€. Elle est réduite à 31,50€ si le salarié est logé gratuitement. S’il est nourri à raison d’un repas par jour, l’indemnité est diminuée à 74,30€. Si deux repas par jour lui sont fournis, l’indemnité est fixée à 58,50€.",{"type":52,"content":312},[313],{"text":314,"type":56},"Si le déplacement a lieu en Nouvelle-Calédonie, à Wallis et Futuna ou en Polynésie française, l’indemnité forfaitaire journalière allouée au logement et aux repas est fixée à 120€. Si le salarié est logé gratuitement, elle s’élève alors à 42€. Si un repas lui est fourni, il peut être indemnisé à hauteur de 99€ par jour, et 78€ s’il est nourri à raison de deux repas chaque jour.",{"type":52,"content":316},[317],{"text":318,"type":56},"Comme lors des déplacements en métropole, il faut soustraire un abattement en fonction de la durée du déplacement. Il est nécessaire de déduire 15% à partir du 4ème mois et 30% à partir du 25ème mois et dans la limite de quatre années.",{"type":236,"attrs":320,"content":321},{"level":238},[322],{"text":323,"type":56},"4 - Et pour les déplacements à l’étranger ?",{"type":52,"content":325},[326,328,334],{"text":327,"type":56},"Ce cas est certainement le plus complexe. En effet, il est impossible d’exposer chaque barème dans la mesure où il en existe un différent associé à chaque pays. Ces derniers sont consultables sur le site du ",{"text":329,"type":56,"marks":330},"Ministère de l’Économie et des Finances",[331],{"type":204,"attrs":332},{"href":333,"title":59},"https://www.economie.gouv.fr/dgfip/mission_taux_chancellerie/frais",{"text":335,"type":56}," . Chacun comprend les dépenses liées au logement et aux repas. Les montants subissent un abattement de 65% si le salarié est logé gratuitement, de même qu’ils sont réduits de 17,5% s’il est nourri à raison d’un repas par jour, et de 35% s’il est nourri à raison de deux repas par jour.",{"type":52,"content":337},[338],{"text":339,"type":56},"Chaque montant doit être à son tour retranché de 15% à partir du 4ème mois, puis de 30% à partir du 25ème mois et dans une limite de 4 ans.",{"type":52,"content":341},[342],{"text":343,"type":56},"Le calcul précis des frais engagés et des montants à rembourser, en fonction des multiples barèmes et conditions, est une tâche rébarbative et si complexe qu’une erreur est vite arrivée. Le non-respect de cette procédure entraine une sanction immédiate de l’URSSAF qui peut estimer que la base de cotisation appliquée n'est pas celle qui aurait du être retenue. L’abattement est alors réintégré dans les bases de cotisations, le tout assorti de pénalités financières supplémentaires. Aussi, le conseil des prud’hommes peut prononcer une sanction si le salarié le saisit suite au non-respect des conditions fixées par la loi au cours d’un déplacement. L’employeur peut être condamné au paiement d’indemnités supplémentaires pour préjudice. La responsabilité de l’entreprise est lourde, et les poursuites encourues en cas d’erreur sont hautement préjudiciables.",{"type":52,"content":345},[346],{"text":347,"type":56,"marks":348},"L’utilisation de solutions qui facilitent la gestion de ces tâches, telles que Spendesk, conduit à une réduction considérable des erreurs effectuées par les entreprises. La charge de travail des responsables administratifs et financiers et le risque de non-conformité avec la législation est largement diminué ; permettant surtout d’éviter de nombreux ennuis aux sociétés dont les salariés effectuent des déplacements.",[349],{"type":195},{"type":52,"content":351},[352],{"type":353,"attrs":354},"blok",{"body":355},[356],{"_uid":357,"html":358,"component":359},"c172b513-e274-473d-9073-27ea3c6de5ae","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-751a57e0-0550-472c-a130-bd0fbca5134a\">\u003Cspan class=\"hs-cta-node hs-cta-751a57e0-0550-472c-a130-bd0fbca5134a\" id=\"hs-cta-751a57e0-0550-472c-a130-bd0fbca5134a\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/751a57e0-0550-472c-a130-bd0fbca5134a\" target=\"_blank\" rel=\"noopener\">\u003Cimg class=\"hs-cta-img\" 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00:00",[],[],"Comparez les logiciels de suivi budgétaire : fonctionnalités, budget engagé, approbations, intégrations et critères pour choisir le bon outil.\n",[],[2198],{"cta":2199,"_uid":2200,"items":2201,"heading":2268,"reverse":29,"component":2005,"sectionSettings":2292},[],"a321fb8a-19a0-4ccf-b69b-fb6552c8b83f",[2202,2213,2224,2235,2246,2257],{"_uid":2203,"hide":29,"title":2204,"component":1865,"description":2205},"5d9bce05-658f-44d7-b239-7a271963f0b9","Quel est le meilleur logiciel de suivi budgétaire pour une PME ?",{"type":49,"attrs":2206,"content":2207},{"backgroundColor":59},[2208],{"type":52,"attrs":2209,"content":2210},{"textAlign":59},[2211],{"text":2212,"type":56},"Le meilleur outil dépend du nombre d’entités, du nombre de responsables de budget et du niveau de suivi attendu. 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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.",[2269],{"cta":2270,"_uid":2271,"title":2272,"layout":23,"eyebrow":2280,"subtitle":2287,"component":236,"textAlign":23,"eyebrowPill":29,"checkmarkList":29,"flexibleSection":2290,"sectionSettings":2291,"displaySeparator":29,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":23},[],"9faf5db3-f86f-469c-b307-c83919dbf275",{"type":49,"attrs":2273,"content":2274},{"backgroundColor":59},[2275],{"type":236,"attrs":2276,"content":2277},{"level":238,"textAlign":59},[2278],{"text":2279,"type":56},"Questions fréquentes sur les logiciels de suivi budgétaire",{"type":49,"attrs":2281,"content":2282},{"backgroundColor":59},[2283],{"type":52,"attrs":2284,"content":2285},{"textAlign":59},[2286],{"text":707,"type":56},{"type":49,"content":2288},[2289],{"type":52},[],[],[],"logiciel-de-suivi-budgetaire","fr/blog/logiciel-de-suivi-budgetaire",-4040,[],"17487fd8-0530-4aa4-823b-229a64e08030",[],"blog/logiciel-de-suivi-budgetaire",[2301,2302,2303],{"path":2299,"name":59,"lang":65,"published":59},{"path":2299,"name":59,"lang":71,"published":59},{"path":2299,"name":59,"lang":73,"published":59},{"name":2305,"created_at":2306,"published_at":2307,"updated_at":2308,"id":2309,"uuid":2310,"content":2311,"slug":2424,"full_slug":2425,"sort_by_date":59,"position":2426,"tag_list":2427,"is_startpage":29,"parent_id":400,"meta_data":59,"group_id":2428,"first_published_at":2429,"release_id":59,"lang":65,"path":59,"alternates":2430,"default_full_slug":2431,"translated_slugs":2432},"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":2312,"title":2305,"topics":2313,"noIndex":29,"category":2322,"language":2331,"component":373,"heroMedia":2332,"publishedAt":2340,"redirectUrl":23,"listingImage":2341,"metaDescription":2342,"bottomArticleCta":2343,"componentsAfterTheArticle":2344},"a9d13a9e-a368-4d39-a661-8e1f0cd8f1da",[2314],{"name":77,"created_at":78,"published_at":79,"updated_at":80,"id":81,"uuid":82,"content":2315,"slug":94,"full_slug":95,"sort_by_date":59,"position":96,"tag_list":2316,"is_startpage":29,"parent_id":98,"meta_data":59,"group_id":99,"first_published_at":100,"release_id":59,"lang":65,"path":59,"alternates":2317,"default_full_slug":102,"translated_slugs":2318,"_stopResolving":74},{"_uid":92,"name":77,"component":93},[],[],[2319,2320,2321],{"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":361,"created_at":362,"published_at":15,"updated_at":363,"id":364,"uuid":365,"content":2323,"slug":373,"full_slug":374,"sort_by_date":59,"position":375,"tag_list":2325,"is_startpage":29,"parent_id":377,"meta_data":59,"group_id":378,"first_published_at":379,"release_id":59,"lang":65,"path":59,"alternates":2326,"default_full_slug":381,"translated_slugs":2327,"_stopResolving":74},{"_uid":367,"icon":2324,"name":361,"component":372},{"id":369,"alt":370,"name":23,"focus":23,"title":23,"filename":371,"copyright":23,"fieldtype":28,"is_external_url":29},[],[],[2328,2329,2330],{"path":381,"name":59,"lang":65,"published":59},{"path":381,"name":59,"lang":71,"published":59},{"path":381,"name":59,"lang":73,"published":59},[65],[2333],{"_uid":2334,"link":2335,"asset":2336,"caption":23,"component":231},"96b9cd00-7f46-4d34-a6f1-e10a4bfc780b",{"id":23,"url":23,"linktype":208,"fieldtype":33,"cached_url":1477,"prep":74},{"id":2337,"alt":23,"name":23,"focus":23,"title":23,"source":23,"filename":2338,"copyright":23,"fieldtype":28,"meta_data":2339,"is_external_url":29},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.",[],[2345],{"cta":2346,"_uid":2347,"items":2348,"heading":2399,"reverse":29,"component":2005,"sectionSettings":2423},[],"d6a8d668-7819-40f6-80a8-0a4abb490995",[2349,2366,2377,2388],{"_uid":2350,"hide":29,"title":2351,"component":1865,"description":2352},"cc45fb69-14ab-4c94-bfd0-533880bbebb9","Un écart favorable doit-il être analysé ?",{"type":49,"attrs":2353,"content":2354},{"backgroundColor":59},[2355],{"type":52,"attrs":2356,"content":2357},{"textAlign":59},[2358,2360,2364],{"text":2359,"type":56},"Oui. Une dépense inférieure au budget peut traduire une économie réelle, mais aussi un ",{"text":2361,"type":56,"marks":2362},"projet reporté",[2363],{"type":195},{"text":2365,"type":56},", une facture non reçue ou une charge enregistrée sur une autre période.",{"_uid":2367,"hide":29,"title":2368,"component":1865,"description":2369},"6121b289-4203-4003-8a64-53daa70532f6","Quelle différence entre un écart temporaire et un écart structurel ?",{"type":49,"attrs":2370,"content":2371},{"backgroundColor":59},[2372],{"type":52,"attrs":2373,"content":2374},{"textAlign":59},[2375],{"text":2376,"type":56},"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":2378,"hide":29,"title":2379,"component":1865,"description":2380},"f4ae7d56-48b1-4aad-a4f1-8e7ed055cb73","Comment adapter les seuils de matérialité à la taille de l’entreprise ?",{"type":49,"attrs":2381,"content":2382},{"backgroundColor":59},[2383],{"type":52,"attrs":2384,"content":2385},{"textAlign":59},[2386],{"text":2387,"type":56},"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":2389,"hide":29,"title":2390,"component":1865,"description":2391},"f0c5602a-3d9d-4487-bae0-0bb1640e09d4","Qui doit commenter les écarts budgétaires ?",{"type":49,"attrs":2392,"content":2393},{"backgroundColor":59},[2394],{"type":52,"attrs":2395,"content":2396},{"textAlign":59},[2397],{"text":2398,"type":56},"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.",[2400],{"cta":2401,"_uid":2402,"title":2403,"eyebrow":2411,"subtitle":2418,"component":236,"textAlign":23,"eyebrowPill":29,"checkmarkList":29,"flexibleSection":2421,"sectionSettings":2422,"displaySeparator":29,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":23},[],"81b73c85-1b92-4497-8c4e-1801b688c08f",{"type":49,"attrs":2404,"content":2405},{"backgroundColor":59},[2406],{"type":236,"attrs":2407,"content":2408},{"level":238,"textAlign":59},[2409],{"text":2410,"type":56},"Questions fréquentes sur l'analyse des écarts budgétaires",{"type":49,"attrs":2412,"content":2413},{"backgroundColor":59},[2414],{"type":52,"attrs":2415,"content":2416},{"textAlign":59},[2417],{"text":707,"type":56},{"type":49,"content":2419},[2420],{"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",[2433,2434,2435],{"path":2431,"name":59,"lang":65,"published":59},{"path":2431,"name":59,"lang":71,"published":59},{"path":2431,"name":59,"lang":73,"published":59},1793980904064]