[{"data":1,"prerenderedAt":2771},["ShallowReactive",2],{"fr-blog/paiement-par-cheque":3,"fr-global-content":685,"fr-article-global-content":2026,"fr-blog-article-more-articles-213437485":2281},{"name":4,"created_at":5,"published_at":6,"updated_at":7,"id":8,"uuid":9,"content":10,"slug":599,"full_slug":673,"sort_by_date":60,"position":674,"tag_list":675,"is_startpage":28,"parent_id":676,"meta_data":60,"group_id":677,"first_published_at":678,"release_id":60,"lang":66,"path":60,"alternates":679,"default_full_slug":680,"translated_slugs":681},"Paiement par chèque : bientôt de l'histoire ancienne ?","2022-11-02T18:04:59.307Z","2026-03-12T10:47:18.012Z","2026-03-12T10:47:49.574Z",213437485,"78d73989-7cff-4208-b783-302b12d749f1",{"_uid":11,"title":4,"author":12,"topics":76,"content":162,"category":568,"language":594,"component":581,"heroMedia":595,"publishedAt":603,"readingTime":604,"redirectUrl":22,"componentsAfterTheArticle":605},"472752d7-a86f-4b51-a32d-60ad431fe1e7",{"name":13,"created_at":14,"published_at":6,"updated_at":15,"id":16,"uuid":17,"content":18,"slug":44,"full_slug":59,"sort_by_date":60,"position":61,"tag_list":62,"is_startpage":28,"parent_id":63,"meta_data":60,"group_id":64,"first_published_at":65,"release_id":60,"lang":66,"path":60,"alternates":67,"default_full_slug":68,"translated_slugs":69,"_stopResolving":75},"Gabriel Autran","2022-10-19T17:44:02.412Z","2026-03-12T10:47:22.582Z",206167994,"c9a15b72-6cfa-4af4-9833-8cc8cc8eba55",{"_uid":19,"name":13,"links":20,"picture":42,"lastName":47,"component":48,"firstName":49,"description":50},"f296e8a3-b92d-4cc8-b994-b996e5bbefb1",[21,35],{"tag":22,"_uid":23,"icon":24,"link":29,"type":22,"label":22,"style":33,"component":34,"onClickEvent":22,"openInANewTab":28,"horizontalFill":28},"","d51b7e7b-c635-49fc-99e7-3449e9ad75d1",{"id":25,"alt":22,"name":22,"focus":22,"title":22,"filename":26,"copyright":22,"fieldtype":27,"is_external_url":28},4129791,"https://a.storyblok.com/f/146026/x/315bd7d0c7/ic_linkedin.svg","asset",false,{"id":22,"url":30,"linktype":31,"fieldtype":32,"cached_url":30},"https://www.linkedin.com/in/gabriel-sahli-autran/","url","multilink","primary","cta",{"tag":22,"_uid":36,"icon":37,"link":40,"type":22,"label":22,"style":33,"component":34,"onClickEvent":22,"openInANewTab":28,"horizontalFill":28},"ea366fce-8220-4640-8d16-f3b6ce616c6d",{"id":38,"alt":22,"name":22,"focus":22,"title":22,"filename":39,"copyright":22,"fieldtype":27,"is_external_url":28},4129793,"https://a.storyblok.com/f/146026/x/9a557168a2/ic_twitter.svg",{"id":22,"url":41,"linktype":31,"fieldtype":32,"cached_url":41},"https://twitter.com/GabSLATR",{"id":43,"alt":44,"name":22,"focus":22,"title":22,"source":22,"filename":45,"copyright":22,"fieldtype":27,"meta_data":46,"is_external_url":28},13791944,"gabriel-autran","https://a.storyblok.com/f/146026/698x624/43261643c7/gabriel-autran.png",{},"Autran","author","Gabriel",{"type":51,"content":52},"doc",[53],{"type":54,"content":55},"paragraph",[56],{"text":57,"type":58},"Chez Spendesk, Gabriel a pour mission de transformer la finance d'entreprise en sujet du quotidien. Après plus de 5 ans à écrire pour divers secteurs de la tech française, Gabriel s'est spécialisé dans l'assur-tech et la fintech,  dans le but de mettre en valeur les courants profonds à l'œuvre dans les méthodes et outils de gestion des ressources, observables dans les grandes structures comme pour les plus modestes 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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",[105,106,107],{"path":103,"name":60,"lang":66,"published":60},{"path":103,"name":60,"lang":72,"published":60},{"path":103,"name":60,"lang":74,"published":60},{"name":109,"created_at":110,"published_at":111,"updated_at":112,"id":113,"uuid":114,"content":115,"slug":123,"full_slug":124,"sort_by_date":60,"position":125,"tag_list":126,"is_startpage":28,"parent_id":99,"meta_data":60,"group_id":127,"first_published_at":128,"release_id":60,"lang":66,"path":60,"alternates":129,"default_full_slug":130,"translated_slugs":131,"_stopResolving":75},"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":116,"_uid":122,"name":109,"component":94},[117],{"_uid":118,"noIndex":28,"component":88,"metaFields":119},"2aa0fc88-49a5-41a4-a816-354e28dce638",{"_uid":120,"plugin":91,"description":121},"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",[132,133,134],{"path":130,"name":60,"lang":66,"published":60},{"path":130,"name":60,"lang":72,"published":60},{"path":130,"name":60,"lang":74,"published":60},{"name":136,"created_at":137,"published_at":138,"updated_at":139,"id":140,"uuid":141,"content":142,"slug":150,"full_slug":151,"sort_by_date":60,"position":152,"tag_list":153,"is_startpage":28,"parent_id":99,"meta_data":60,"group_id":154,"first_published_at":155,"release_id":60,"lang":66,"path":60,"alternates":156,"default_full_slug":157,"translated_slugs":158,"_stopResolving":75},"Carte de paiement","2022-10-19T17:57:52.020Z","2026-09-29T09:14:34.633Z","2026-09-29T09:14:34.653Z",206171410,"38062cad-91f4-4753-8d76-3407e615ca0b",{"seo":143,"_uid":149,"name":136,"component":94},[144],{"_uid":145,"noIndex":28,"component":88,"metaFields":146},"11adb996-d51b-4c65-970d-d95dc07b5257",{"_uid":147,"plugin":91,"description":148},"29b68154-43fa-44d2-b134-4b39fb2ff94e","Cartes de paiement en entreprise : cartes physiques, virtuelles et a usage unique, et comment elles simplifient les depenses des equipes.","a7b37bf3-5914-400c-8298-e6f44912165c","carte-de-paiement","fr/blog/topic/carte-de-paiement",-140,[],"7b9ab684-1d4a-45d8-b449-fb3a9869a53e","2022-11-02T15:24:52.809Z",[],"blog/topic/carte-de-paiement",[159,160,161],{"path":157,"name":60,"lang":66,"published":60},{"path":157,"name":60,"lang":72,"published":60},{"path":157,"name":60,"lang":74,"published":60},{"type":51,"content":163},[164,198,202,210,218,226,233,237,247,251,255,302,306,310,344,354,360,364,391,395,400,404,408,416,421,425,435,445,450,460,486,490,504,514,522,564],{"type":54,"content":165},[166,168,175,177,182,184,188,190,196],{"text":167,"type":58},"Avec une baisse moyenne de 4 % par an depuis 2002, l’usage du chèque ne représentait, en 2021, ",{"text":169,"type":58,"marks":170},"plus que 3 % des paiements",[171],{"type":172,"attrs":173},"link",{"href":174,"title":60},"https://fr.statista.com/themes/2760/les-moyens-de-paiement-en-france/#dossierKeyfigures",{"text":176,"type":58}," réalisés en France. ",{"text":178,"type":58,"marks":179},"Dans un contexte de transactions de plus en plus",[180],{"type":181},"bold",{"text":183,"type":58}," ",{"text":185,"type":58,"marks":186},"dématérialisées",[187],{"type":181},{"text":189,"type":58},", il n’est pas difficile d’imaginer que le chèque fera bientôt sa révérence. Peut-on le déplorer ? Qu’allons-nous perdre ? Avez-vous déjà ",{"text":191,"type":58,"marks":192},"entraîné une réaction en chaîne",[193],{"type":172,"attrs":194},{"href":195,"title":60},"https://www.youtube.com/watch?v=b25_1iaE1Ng",{"text":197,"type":58}," en tentant de signer un chèque ? Regardons cela de plus près :",{"type":54,"content":199},[200],{"text":201,"type":58},"Sommaire :",{"type":54,"content":203},[204],{"text":205,"type":58,"marks":206},"- Paiement par chèque pour les entreprises : avantages et défauts",[207],{"type":172,"attrs":208},{"href":209,"title":60},"#A1",{"type":54,"content":211},[212],{"text":213,"type":58,"marks":214},"- Le paiement par chèque va-t-il vraiment disparaître ?",[215],{"type":172,"attrs":216},{"href":217,"title":60},"#A2",{"type":54,"content":219},[220],{"text":221,"type":58,"marks":222},"- Le chèque électronique en troisième voie",[223],{"type":172,"attrs":224},{"href":225,"title":60},"#A3",{"type":227,"attrs":228,"content":230},"heading",{"level":229},2,[231],{"text":232,"type":58},"Paiement par chèque pour les entreprises : avantages et défauts",{"type":54,"content":234},[235],{"text":236,"type":58},"Les beaux jours de la vente par correspondance et par paiements postaux sont aujourd’hui derrière nous. Les cas d’usage du chèque se trouvent drastiquement réduits. Dorénavant, il s’agit le plus souvent d’effectuer des achats aux sommes importantes, dans la mesure où le chèque n’a pas de limite de paiement, comme la carte bancaire.",{"type":54,"content":238},[239],{"type":240,"attrs":241},"blok",{"body":242},[243],{"_uid":244,"html":245,"component":246},"c935e3ef-1ca9-43ec-98d5-6fc0181523da","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-0b394368-9e28-43fb-bbe6-71193a476338\">\u003Cspan class=\"hs-cta-node hs-cta-0b394368-9e28-43fb-bbe6-71193a476338\" id=\"hs-cta-0b394368-9e28-43fb-bbe6-71193a476338\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/0b394368-9e28-43fb-bbe6-71193a476338\" target=\"_blank\" rel=\"noopener\">\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-0b394368-9e28-43fb-bbe6-71193a476338\" style=\"border-width:0px;\" height=\"500\" width=\"1500\" src=\"https://no-cache.hubspot.com/cta/default/2694209/0b394368-9e28-43fb-bbe6-71193a476338.png\"  alt=\"cartes-virtuelles-achats-en-ligne-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, '0b394368-9e28-43fb-bbe6-71193a476338', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->","embed",{"type":54,"content":248},[249],{"text":250,"type":58},"On peut néanmoins rétorquer que les virements bancaires permettent également d’effectuer des transactions sans limite de montant. Pourtant, certaines dépenses du quotidien, comme le paiement d’une cantine scolaire, font toujours office de standard pour le paiement par chèque.",{"type":54,"content":252},[253],{"text":254,"type":58},"Ainsi, on peut distinguer quelques avantages lorsqu’il s’agit de comprendre comment le paiement par chèque peut servir aux entreprises :",{"type":256,"attrs":257,"content":259},"bullet_list",{"tight":28,"key":258},"ul-0",[260,267,279,290],{"type":261,"content":262},"list_item",[263],{"type":54,"content":264},[265],{"text":266,"type":58},"Le paiement par chèque, comme indiqué plus haut, n’a pas de montant plafond ;",{"type":261,"content":268},[269],{"type":54,"content":270},[271,273,277],{"text":272,"type":58},"Il permet également ",{"text":274,"type":58,"marks":275},"d’éviter de transporter des sommes importantes en liquide",[276],{"type":181},{"text":278,"type":58}," ;",{"type":261,"content":280},[281],{"type":54,"content":282},[283,285,289],{"text":284,"type":58},"Le paiement par chèque est ",{"text":286,"type":58,"marks":287},"traçable grâce à un document papier",[288],{"type":181},{"text":278,"type":58},{"type":261,"content":291},[292],{"type":54,"content":293},[294,296,300],{"text":295,"type":58},"Il permet des ",{"text":297,"type":58,"marks":298},"paiements en différé",[299],{"type":181},{"text":301,"type":58},".",{"type":54,"content":303},[304],{"text":305,"type":58},"Pour une entreprise naissante, n’ayant pas forcément accès à des moyens de paiement sophistiqués, les paiements par chèque peuvent donc pourvoir, pour un temps, aux besoins de dépenses de la structure.",{"type":54,"content":307},[308],{"text":309,"type":58},"Pour les sociétés de taille plus importante , on peut néanmoins noter les limites du chèque dans un usage quotidien :",{"type":256,"attrs":311,"content":313},{"tight":28,"key":312},"ul-1",[314,326,338],{"type":261,"content":315},[316],{"type":54,"content":317},[318,320,324],{"text":319,"type":58},"Les chèques en bois, ",{"text":321,"type":58,"marks":322},"dont les paiements n’aboutissent pas",[323],{"type":181},{"text":325,"type":58},", faute de fonds suffisants ;",{"type":261,"content":327},[328],{"type":54,"content":329},[330,332,336],{"text":331,"type":58},"Les ",{"text":333,"type":58,"marks":334},"erreurs d’entrées manuelles",[335],{"type":181},{"text":337,"type":58}," ou les chèques rendus illisibles ;",{"type":261,"content":339},[340],{"type":54,"content":341},[342],{"text":343,"type":58},"Les falsifications diverses dont le chèque peut faire l’objet après réception.",{"type":54,"content":345},[346,348,352],{"text":347,"type":58},"Il apparaît ainsi que ",{"text":349,"type":58,"marks":350},"les risques d’utiliser un chéquier de manière courante sont conséquents pour la santé financière d’une activité",[351],{"type":181},{"text":353,"type":58},", surtout quand l’on connaît les options dématérialisées qui s’offrent aux équipes financières.",{"type":227,"attrs":355,"content":357},{"level":356},3,[358],{"text":359,"type":58},"Pourquoi continuer à proposer le paiement par chèque ?",{"type":54,"content":361},[362],{"text":363,"type":58},"En prenant en compte la tendance à la baisse du paiement par chèque, on peut alors se demander si l’élimination pure et simple de cette option de paiement ne facilite pas le travail des équipes financières. Pourtant, quelques cas de figure subsistent, plaidant en la faveur du paiement par chèque :",{"type":256,"attrs":365,"content":367},{"tight":28,"key":366},"ul-2",[368,380],{"type":261,"content":369},[370],{"type":54,"content":371},[372,374,378],{"text":373,"type":58},"En cas de perte de carte de crédit, ou d’expiration de celle-ci, ",{"text":375,"type":58,"marks":376},"le chèque peut représenter une alternative sûre",[377],{"type":181},{"text":379,"type":58},", afin de pouvoir conclure, malgré tout, une vente ;",{"type":261,"content":381},[382],{"type":54,"content":383},[384,386,390],{"text":385,"type":58},"Pour sécuriser la facturation, dans la mesure où ",{"text":387,"type":58,"marks":388},"les chèques donnent le plus souvent lieu à l’édition d’une facture et d’une trace papier complémentaire",[389],{"type":181},{"text":301,"type":58},{"type":54,"content":392},[393],{"text":394,"type":58},"Dans de tels cas de figure, il peut alors être utile de disposer du paiement par chèque, surtout si ce genre de situation se trouve être fréquent.",{"type":227,"attrs":396,"content":397},{"level":356},[398],{"text":399,"type":58},"Les commerces sont-ils en droit de refuser les chèques ?",{"type":54,"content":401},[402],{"text":403,"type":58},"De nos jours, avec la multitude d’options de paiement qui existent, les commerçants ont de moins en moins recours aux chèques. Il est donc de leur prérogative de refuser les chèques ou d’indiquer un montant minimum pour leur usage.",{"type":54,"content":405},[406],{"text":407,"type":58},"Pour les transactions les plus importantes, ou celles pour lesquelles les fonds ne sont pas encore pourvus sur le compte créditeur, le délai de paiement peut constituer une facilité supplémentaire.",{"type":54,"content":409},[410,412],{"text":411,"type":58},"En résumé, les entreprises sont en droit de refuser les chèques ou de les accepter sous conditions, ",{"text":413,"type":58,"marks":414},"mais doivent en informer leurs clients au préalable.",[415],{"type":181},{"type":227,"attrs":417,"content":418},{"level":229},[419],{"text":420,"type":58},"Le paiement par chèque va-t-il vraiment disparaître ?",{"type":54,"content":422},[423],{"text":424,"type":58},"Selon la Banque de France, le paiement par chèque devient de plus en plus rare. Cette forme de paiement est-elle vouée à l’oubli, ou s’il s’agit simplement d’un cadrage plus précis pour son usage ?",{"type":54,"content":426},[427,429,433],{"text":428,"type":58},"La crise du COVID a, il faut le noter, eu pour effet de ",{"text":430,"type":58,"marks":431},"réduire plus encore les paiements par chèque, à la faveur d’une croissance exponentielle de l’achat en ligne",[432],{"type":181},{"text":434,"type":58},". Comme pour beaucoup de pratiques acquises durant la crise sanitaire, la tendance, selon la Banque de France, ne semble pas s’estomper et il est ainsi peu probable que le chéquier fasse son grand retour.",{"type":54,"content":436},[437,439,443],{"text":438,"type":58},"Pour autant, le chèque est encore utilisé ",{"text":440,"type":58,"marks":441},"pour plus de 5 % des transactions annuelles en France",[442],{"type":181},{"text":444,"type":58},". Cette irréductible minorité sera, selon les projections de la Banque de France, toujours représentée à l’horizon 2030.",{"type":227,"attrs":446,"content":447},{"level":229},[448],{"text":449,"type":58},"Le chèque électronique en troisième voie",{"type":54,"content":451},[452,454,458],{"text":453,"type":58},"Le paiement par chèque électronique dispose de beaucoup des avantages déjà proposés par le chèque classique. Ce moyen de paiement plutôt récent fait même office de ",{"text":455,"type":58,"marks":456},"version 2.0 du chèque papier",[457],{"type":181},{"text":459,"type":58}," en mettant en place des mécanismes de sécurité plus avancés que son aîné :",{"type":256,"attrs":461,"content":462},{"tight":28,"key":258},[463,469,480],{"type":261,"content":464},[465],{"type":54,"content":466},[467],{"text":468,"type":58},"Le paiement s’effectue en ligne dans un environnement sécurisé appartenant à un CCA ;",{"type":261,"content":470},[471],{"type":54,"content":472},[473,475,479],{"text":474,"type":58},"Il est possible de définir un ",{"text":476,"type":58,"marks":477},"délai de paiement allant de 3 à 5 jours ouvrables",[478],{"type":181},{"text":278,"type":58},{"type":261,"content":481},[482],{"type":54,"content":483},[484],{"text":485,"type":58},"Le chèque électronique est sujet à la signature électronique des deux parties.",{"type":54,"content":487},[488],{"text":489,"type":58},"Le critère de fiabilité, souvent reproché au chèque papier, résout ce problème en faisant appel à une chambre de compensation automatisée (CCA).",{"type":54,"content":491},[492,494,498,500],{"text":493,"type":58},"Il s’agit d’un outil tiers qui ",{"text":495,"type":58,"marks":496},"réceptionne la somme due et la transmet",[497],{"type":181},{"text":499,"type":58}," selon les termes convenus entre le vendeur et l’acheteur. 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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":2549,"hide":28,"title":2550,"component":612,"description":2551},"7a3e2259-e570-4376-9696-bf8f86b7f4b7","Quelle différence entre budget prévu, engagé et réalisé ?",{"type":51,"attrs":2552,"content":2553},{"backgroundColor":60},[2554],{"type":54,"attrs":2555,"content":2556},{"textAlign":60},[2557],{"text":2558,"type":58},"Le budget prévu correspond au montant autorisé. Le budget engagé correspond aux dépenses décidées mais pas encore nécessairement comptabilisées. Le budget réalisé correspond aux dépenses enregistrées ou payées. 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Il devient plus fragile lorsque plusieurs versions circulent, que les dépenses engagées ne sont pas suivies ou que les managers ont besoin d’une information en temps réel.",{"_uid":2571,"hide":28,"title":2572,"component":612,"description":2573},"4387ed28-7167-4a6f-b966-1ecd35c57afa","Un logiciel FP&A remplace-t-il un logiciel de suivi des dépenses ?",{"type":51,"attrs":2574,"content":2575},{"backgroundColor":60},[2576],{"type":54,"attrs":2577,"content":2578},{"textAlign":60},[2579],{"text":2580,"type":58},"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":2582,"hide":28,"title":2583,"component":612,"description":2584},"7279dbe6-c90c-486e-a752-3effae3fca89","Quelles intégrations vérifier avant de choisir un outil ?",{"type":51,"attrs":2585,"content":2586},{"backgroundColor":60},[2587],{"type":54,"attrs":2588,"content":2589},{"textAlign":60},[2590],{"text":2591,"type":58},"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":2593,"hide":28,"title":2594,"component":612,"description":2595},"bace8455-8220-4b1b-bd23-9ce3c39cdbba","Comment tester un logiciel de suivi budgétaire ?",{"type":51,"attrs":2596,"content":2597},{"backgroundColor":60},[2598],{"type":54,"attrs":2599,"content":2600},{"textAlign":60},[2601],{"text":2602,"type":58},"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.",[2604],{"cta":2605,"_uid":2606,"title":2607,"layout":22,"eyebrow":2615,"subtitle":2622,"component":227,"textAlign":22,"eyebrowPill":28,"checkmarkList":28,"flexibleSection":2625,"sectionSettings":2626,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":22},[],"9faf5db3-f86f-469c-b307-c83919dbf275",{"type":51,"attrs":2608,"content":2609},{"backgroundColor":60},[2610],{"type":227,"attrs":2611,"content":2612},{"level":229,"textAlign":60},[2613],{"text":2614,"type":58},"Questions fréquentes sur les logiciels de suivi budgétaire",{"type":51,"attrs":2616,"content":2617},{"backgroundColor":60},[2618],{"type":54,"attrs":2619,"content":2620},{"textAlign":60},[2621],{"text":984,"type":58},{"type":51,"content":2623},[2624],{"type":54},[],[],[],"logiciel-de-suivi-budgetaire","fr/blog/logiciel-de-suivi-budgetaire",-4040,[],"17487fd8-0530-4aa4-823b-229a64e08030",[],"blog/logiciel-de-suivi-budgetaire",[2636,2637,2638],{"path":2634,"name":60,"lang":66,"published":60},{"path":2634,"name":60,"lang":72,"published":60},{"path":2634,"name":60,"lang":74,"published":60},{"name":2640,"created_at":2641,"published_at":2642,"updated_at":2643,"id":2644,"uuid":2645,"content":2646,"slug":2759,"full_slug":2760,"sort_by_date":60,"position":2761,"tag_list":2762,"is_startpage":28,"parent_id":676,"meta_data":60,"group_id":2763,"first_published_at":2764,"release_id":60,"lang":66,"path":60,"alternates":2765,"default_full_slug":2766,"translated_slugs":2767},"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":2647,"title":2640,"topics":2648,"noIndex":28,"category":2657,"language":2666,"component":581,"heroMedia":2667,"publishedAt":2675,"redirectUrl":22,"listingImage":2676,"metaDescription":2677,"bottomArticleCta":2678,"componentsAfterTheArticle":2679},"a9d13a9e-a368-4d39-a661-8e1f0cd8f1da",[2649],{"name":78,"created_at":79,"published_at":80,"updated_at":81,"id":82,"uuid":83,"content":2650,"slug":95,"full_slug":96,"sort_by_date":60,"position":97,"tag_list":2651,"is_startpage":28,"parent_id":99,"meta_data":60,"group_id":100,"first_published_at":101,"release_id":60,"lang":66,"path":60,"alternates":2652,"default_full_slug":103,"translated_slugs":2653,"_stopResolving":75},{"_uid":93,"name":78,"component":94},[],[],[2654,2655,2656],{"path":103,"name":60,"lang":66,"published":60},{"path":103,"name":60,"lang":72,"published":60},{"path":103,"name":60,"lang":74,"published":60},{"name":569,"created_at":570,"published_at":6,"updated_at":571,"id":572,"uuid":573,"content":2658,"slug":581,"full_slug":582,"sort_by_date":60,"position":583,"tag_list":2660,"is_startpage":28,"parent_id":585,"meta_data":60,"group_id":586,"first_published_at":587,"release_id":60,"lang":66,"path":60,"alternates":2661,"default_full_slug":589,"translated_slugs":2662,"_stopResolving":75},{"_uid":575,"icon":2659,"name":569,"component":580},{"id":577,"alt":578,"name":22,"focus":22,"title":22,"filename":579,"copyright":22,"fieldtype":27,"is_external_url":28},[],[],[2663,2664,2665],{"path":589,"name":60,"lang":66,"published":60},{"path":589,"name":60,"lang":72,"published":60},{"path":589,"name":60,"lang":74,"published":60},[66],[2668],{"_uid":2669,"link":2670,"asset":2671,"caption":22,"component":602},"96b9cd00-7f46-4d34-a6f1-e10a4bfc780b",{"id":22,"url":22,"linktype":538,"fieldtype":32,"cached_url":1754,"prep":75},{"id":2672,"alt":22,"name":22,"focus":22,"title":22,"source":22,"filename":2673,"copyright":22,"fieldtype":27,"meta_data":2674,"is_external_url":28},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.",[],[2680],{"cta":2681,"_uid":2682,"items":2683,"heading":2734,"reverse":28,"component":664,"sectionSettings":2758},[],"d6a8d668-7819-40f6-80a8-0a4abb490995",[2684,2701,2712,2723],{"_uid":2685,"hide":28,"title":2686,"component":612,"description":2687},"cc45fb69-14ab-4c94-bfd0-533880bbebb9","Un écart favorable doit-il être analysé ?",{"type":51,"attrs":2688,"content":2689},{"backgroundColor":60},[2690],{"type":54,"attrs":2691,"content":2692},{"textAlign":60},[2693,2695,2699],{"text":2694,"type":58},"Oui. Une dépense inférieure au budget peut traduire une économie réelle, mais aussi un ",{"text":2696,"type":58,"marks":2697},"projet reporté",[2698],{"type":181},{"text":2700,"type":58},", une facture non reçue ou une charge enregistrée sur une autre période.",{"_uid":2702,"hide":28,"title":2703,"component":612,"description":2704},"6121b289-4203-4003-8a64-53daa70532f6","Quelle différence entre un écart temporaire et un écart structurel ?",{"type":51,"attrs":2705,"content":2706},{"backgroundColor":60},[2707],{"type":54,"attrs":2708,"content":2709},{"textAlign":60},[2710],{"text":2711,"type":58},"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":2713,"hide":28,"title":2714,"component":612,"description":2715},"f4ae7d56-48b1-4aad-a4f1-8e7ed055cb73","Comment adapter les seuils de matérialité à la taille de l’entreprise ?",{"type":51,"attrs":2716,"content":2717},{"backgroundColor":60},[2718],{"type":54,"attrs":2719,"content":2720},{"textAlign":60},[2721],{"text":2722,"type":58},"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":2724,"hide":28,"title":2725,"component":612,"description":2726},"f0c5602a-3d9d-4487-bae0-0bb1640e09d4","Qui doit commenter les écarts budgétaires ?",{"type":51,"attrs":2727,"content":2728},{"backgroundColor":60},[2729],{"type":54,"attrs":2730,"content":2731},{"textAlign":60},[2732],{"text":2733,"type":58},"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.",[2735],{"cta":2736,"_uid":2737,"title":2738,"eyebrow":2746,"subtitle":2753,"component":227,"textAlign":22,"eyebrowPill":28,"checkmarkList":28,"flexibleSection":2756,"sectionSettings":2757,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":22},[],"81b73c85-1b92-4497-8c4e-1801b688c08f",{"type":51,"attrs":2739,"content":2740},{"backgroundColor":60},[2741],{"type":227,"attrs":2742,"content":2743},{"level":229,"textAlign":60},[2744],{"text":2745,"type":58},"Questions fréquentes sur l'analyse des écarts budgétaires",{"type":51,"attrs":2747,"content":2748},{"backgroundColor":60},[2749],{"type":54,"attrs":2750,"content":2751},{"textAlign":60},[2752],{"text":984,"type":58},{"type":51,"content":2754},[2755],{"type":54},[],[],[],"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",[2768,2769,2770],{"path":2766,"name":60,"lang":66,"published":60},{"path":2766,"name":60,"lang":72,"published":60},{"path":2766,"name":60,"lang":74,"published":60},1793980891663]