{"id":14601,"date":"2023-07-13T11:55:17","date_gmt":"2023-07-13T09:55:17","guid":{"rendered":"https:\/\/www.sage.com\/fr-fr\/blog\/?p=14601"},"modified":"2025-05-07T15:34:10","modified_gmt":"2025-05-07T13:34:10","slug":"comment-gerer-son-stock-theorique","status":"publish","type":"post","link":"https:\/\/www.sage.com\/fr-fr\/blog\/comment-gerer-son-stock-theorique\/","title":{"rendered":"Pourquoi et comment g\u00e9rer son stock th\u00e9orique\u00a0?"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/categorie\/gestion-financiere\/\" class=\"entry-header__link\">Gestion Financi\u00e8re<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tPourquoi et comment g\u00e9rer son stock th\u00e9orique ?\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \">Publi\u00e9 le <time class=\"entry-date published\" datetime=\"2023-07-13T11:55:17+02:00\">13 juillet 2023<\/time><\/span><span class=\"reading-time\"> min de lecture<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"Pourquoi et comment g\u00e9rer son stock th\u00e9orique\u00a0?\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-fr\/blog\/comment-gerer-son-stock-theorique\/\"\n\t\t\tdata-share-text=\"Veuillez lire cet article int\u00e9ressant\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Partager<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copier le lien<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copi\u00e9<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/fr-fr\/blog\/author\/tristandebroucker\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/10\/de-broucker-tristan_350x350.jpg\" class=\"entry-author__image\" alt=\"de-broucker-tristan\" \/>\t\t\t\t<span class=\"entry-author__name\">Tristan de Broucker<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"indicateur\">Le niveau de stock, un indicateur central<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pourquoi la gestion des stocks est-elle un concept central&nbsp;?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Parce que, dans une large mesure, sa disponibilit\u00e9 d\u00e9termine la capacit\u00e9 de l\u2019organisation \u00e0\u00a0 g\u00e9n\u00e9rer du <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/chiffre-daffaires-definition-du-ca-dune-entreprise\/\">chiffre d\u2019affaires<\/a> et satisfaire ses clients.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En effet, le <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/stock-maximum-stock-minimum-definitions\/\">niveau de stock<\/a> constat\u00e9 pour chaque r\u00e9f\u00e9rence de\u00a0mati\u00e8res premi\u00e8res, produits semi-finis ou sous-ensembles et produits finis constitue l\u2019indicateur \u00e0 partir duquel l\u2019entreprise d\u00e9cide de commander, de sous-traiter ou de fabriquer.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Or, de nombreux facteurs induisent de l<strong>\u2019inertie entre la prise de d\u00e9cision et le renouvellement effectif du niveau de stock attendu<\/strong> : disponibilit\u00e9 des r\u00e9f\u00e9rences chez les fournisseurs, d\u00e9lai de transport et d\u00e9lai de fabrication.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C\u2019est pourquoi conna\u00eetre pr\u00e9cis\u00e9ment et en temps r\u00e9el son stock est un enjeu majeur, afin de <strong>prendre la d\u00e9cision qui s\u2019impose au moment opportun<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c0 l\u2019inverse, il est important de consid\u00e9rer que stocker \u00e0 un co\u00fbt et que <strong>sur-stocker d\u00e9grade la rentabilit\u00e9 de l\u2019entreprise<\/strong>. L\u2019objectif de l\u2019organisation est clairement de disposer pour chaque r\u00e9f\u00e9rence du stock juste, c\u2019est-\u00e0-dire celui qui correspond \u00e0 son <strong>strict besoin saisonnier<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><div class=\"single-cta\">\n\t<a\n\t\tclass=\"button button--primary gate-8b2ffc12-f59d-4d32-bfe7-0696c90e3085 \"\n\t\trole=\"button\"\n\t\tdata-button-location=\"content_area\"\n\t\thref=\"#gate-8b2ffc12-f59d-4d32-bfe7-0696c90e3085%20\"\n\t>T\u00e9l\u00e9chargez la checklist des astuces pour simplifier les appros<\/a>\n<\/div>\n<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"calcul\">Le stock th\u00e9orique, une approche par le calcul<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">D\u00e8s que l\u2019organisation a atteint une certaine taille et que plusieurs dizaines de r\u00e9f\u00e9rences h\u00e9t\u00e9rog\u00e8nes entrent en ligne de compte, le suivi visuel du niveau de stock n\u2019est plus possible. Il faut donc <strong>fonctionner autrement, c\u2019est-\u00e0-dire compter<\/strong>&nbsp;!<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Or, le comptage physique, ou inventaire, est <strong>co\u00fbteux<\/strong> en\u00a0\u00e9nergie, temps pass\u00e9 et temps d\u2019immobilisation de l\u2019entreprise.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">De plus, <strong>son r\u00e9sultat, le stock r\u00e9el, est imm\u00e9diatement obsol\u00e8te<\/strong> d\u00e8s que l\u2019activit\u00e9 reprend. Il faudrait renouveler l\u2019op\u00e9ration chaque semaine pour pouvoir fonder commandes et lancements de production sur des certitudes et non des hypoth\u00e8ses.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Le stock th\u00e9orique<\/strong> (ou stock comptable)<strong> est le produit d\u2019un comptage virtuel, obtenu en temps r\u00e9el \u00e0 partir des mouvements enregistr\u00e9s dans le syst\u00e8me d\u2019information<\/strong>&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Entr\u00e9es en stock&nbsp;: achats, fabrications, rebuts \u00e0 recycler\u2026<\/li>\n\n\n\n<li>Sorties de stock&nbsp;: mise en fabrication ou ventes.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Le stock th\u00e9orique a donc la justesse&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Des <strong>informations saisies par les op\u00e9rateurs<\/strong>.<\/li>\n\n\n\n<li>De la <strong>qualit\u00e9 des solutions de gestion<\/strong> mises en \u0153uvre.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"fondamentaux\">Les 4 fondamentaux de la gestion des stocks<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Rationaliser sa nomenclature<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">C\u2019est la base de la gestion des stocks. <strong>Pour comptabiliser, il faut savoir pr\u00e9cis\u00e9ment quoi<\/strong>. Et que la m\u00eame appellation d\u00e9signe de fa\u00e7on certaine la m\u00eame r\u00e9f\u00e9rence aupr\u00e8s de tous les acteurs\u00a0: bureau d\u2019\u00e9tudes, achats, fabrication, logistique, r\u00e9seau de distribution.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Disposer d\u2019informations justes d\u2019entr\u00e9es et de sorties<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Le stock th\u00e9orique est \u00e9tabli \u00e0 l\u2019aveugle et ses \u00e9volutions d\u00e9pendent enti\u00e8rement des informations enregistr\u00e9es par les acteurs.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Trois bonnes pratiques optimisent leur qualit\u00e9 et surtout la constance dans leur fiabilit\u00e9&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>La compr\u00e9hension par les op\u00e9rateurs<\/strong> (acheteurs, logisticiens, op\u00e9rateurs de production) de l\u2019importance de la qualit\u00e9 des informations enregistr\u00e9es.<\/li>\n\n\n\n<li><strong>Le recours \u00e0 <\/strong>un<a href=\"https:\/\/www.sage.com\/fr-fr\/produits\/sage-100\/\"> logiciel de gestion<\/a> pour produire les informations\u00a0: pr\u00e9vision des ventes, gestion des achats, gestion de production, terminaux de saisie des mouvements dans les entrep\u00f4ts.<\/li>\n\n\n\n<li><strong>La formation des acteurs<\/strong> \u00e0 l\u2019usage des outils mis \u00e0 leur disposition.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Conna\u00eetre les facteurs d\u2019environnement<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Le stock th\u00e9orique n\u2019a de valeur que relativement \u00e0 un d\u00e9lai de mise \u00e0 disposition<\/strong>. Savoir pr\u00e9cis\u00e9ment qu\u2019il va me manquer la semaine prochaine 10 unit\u00e9s que mon fournisseur va mettre 3 semaines \u00e0 me livrer ne m\u2019est d\u2019aucune utilit\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La gestion des stocks utile, c\u2019est\u00a0un \u00e9tat juste et des conditions de r\u00e9approvisionnement\/de livraison connues.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u00a0Int\u00e9grer de l\u2019agilit\u00e9 pour tirer parti des opportunit\u00e9s commerciales<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Une gestion des stocks efficace est tout sauf rigide. Il faut <strong>pouvoir en temps r\u00e9el int\u00e9grer des \u00e9v\u00e9nements impr\u00e9vus <\/strong>dans sa <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/rationaliser-processus-achat-industrie-guide\/\">politique achats<\/a>&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Remise quantitative d\u2019un fournisseur<\/li>\n\n\n\n<li>Commande suppl\u00e9mentaire de la part d\u2019un client<\/li>\n\n\n\n<li>D\u00e9faillance d\u2019un sous-traitant<\/li>\n\n\n\n<li>Probl\u00e8me qualit\u00e9 \u00e0 la production<\/li>\n\n\n\n<li>\u00c9volution de la <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/responsabilite-dentreprise-sengager-a-fond\/\">politique RSE<\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">La gestion des stocks utile, c\u2019est donc\u00a0un \u00e9tat juste, des conditions de r\u00e9approvisionnement\/de livraison connues et une ne agilit\u00e9 pour d\u00e9roger aux r\u00e8gles \u00e9tablies si n\u00e9cessaire.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>En conclusion, la capacit\u00e9 \u00e0 calculer en temps r\u00e9el son stock th\u00e9orique et \u00e0 y greffer une gestion dynamique est un fondement de la rentabilit\u00e9 d\u2019une entreprise. <\/strong>C\u2019est pourquoi le choix de son<a href=\"https:\/\/www.sage.com\/fr-fr\/logiciel-gestion-de-stock-inventaire\/\"> logiciel de gestion de stocks<\/a>, tour de contr\u00f4le connect\u00e9e \u00e0 tous les autres outils de la cha\u00eene de valeur, m\u00e9rite un examen attentif.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D\u2019autres articles de Sage Advice vous aideront \u00e0 effectuer le choix le plus coh\u00e9rent en fonction de votre organisation d\u2019entreprise\u00a0: \u00a0<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li> <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/gestion-stocks-maitriser-couts\/\">Ma\u00eetriser les co\u00fbts de sa gestion des stocks<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/cloud-pme-alliance-durable\/\">Logiciels Cloud pour les PME : l\u2019alliance durable !<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/france-collectivites-sas-choisit-sage-x3-temoignage\/\">France Collectivit\u00e9s SAS choisit Sage X3<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glaces-de-lyon-choisit-sage-100-temoignage\/\">Glaces de Lyon choisit Sage 100<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/gestionnaire-stocks-abandonner-excel\/\">Gestion de stocks\u00a0: ce qui a chang\u00e9 depuis que j\u2019ai abandonn\u00e9 Excel<\/a><\/li>\n<\/ul>\n \n<div class=\"single-cta gated-content\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">7 astuces pour simplifier les appros<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p><!-- wp:paragraph --><\/p>\n<p class=\"\">C&rsquo;est moi le patron !<\/p>\n<p><!-- \/wp:paragraph --><\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-8b2ffc12-f59d-4d32-bfe7-0696c90e3085\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>T\u00e9l\u00e9chargez la cheklist<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1324728773-1440x810.jpg\" class=\"single-cta__image\" alt=\"Les bonnes pratiques achats pour se simplifier la vie - C&#039;est moi le patron N\u00b08 : 7 astuces pour simplifier les appros\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1324728773-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Inscrivez-vous \u00e0 la e-newsletter mensuelle<\/h2>\n\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-a947ade1-e692-455f-94ce-a275d72a9a11\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Je m&#039;abonne<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"779\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/spreadsheets-1024x779-1.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/spreadsheets-1024x779-1.jpg 1024w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n<section class=\"more-topics alignfull has-grey-light-background-color wp-block-sage-post-topics\">\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col col-12 col-lg-4\">\n\t\t\t\t<h3 class=\"more-topics__title h2\">Parcourir plus de sujets depuis cet article<\/h3>\n\t\t\t<\/div>\n\t\t\t<div class=\"col col-12 col-lg-8\">\n\t\t\t\t<ul class=\"post-tags__list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tag\/comptabilite\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tComptabilit\u00e9\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tag\/devis-et-gestion-commerciale\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tDevis et Gestion Commerciale\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tag\/gestion-des-stocks\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tGestion des stocks\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Explorez plus d&#039;articles<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-30227 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-devis-et-gestion-commerciale tag-facture-electronique tag-reglementation business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises business_type-expertise-comptable industry-btp industry-industrie industry-negoce industry-services card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1352002639-1440x810.jpg\" class=\"card-post__image\" alt=\"Les 3 cas de rejet d\u2019une facture \u00e9lectronique\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1352002639-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1352002639-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1352002639-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recommand\u00e9<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-08-31T15:10:58+02:00\">31 ao\u00fbt 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">8 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/3-cas-de-rejet-d-une-facture-electronique\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tRejet d\u2019une facture \u00e9lectronique\u00a0: les 3 cas et comment les \u00e9viter\u00a0?\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tLe rejet d\u2019une facture \u00e9lectronique peut bloquer vos paiements.\nD\u00e9couvrez les 3 causes principales (\u00e9mission, r\u00e9ception, d\u00e9faut de plateforme) et comment les \u00e9viter pour garantir une transmission fluide.\nInformation pratique avec exemples concrets et solutions imm\u00e9diates.\t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">En savoir plus sur ce sujet<\/h2>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-1 post-30036 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-comptabilite tag-facture-electronique tag-reglementation business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises business_type-expertise-comptable industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/rfe-que-devient-le-secret-professionnel-des-avocats\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1279589946-684x384.jpg\" class=\"card-post__image\" alt=\"Que devient le secret professionnel des avocats avec la RFE ? I Sage Advice France\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1279589946-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1279589946-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1279589946-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-07-02T10:00:00+02:00\">2 juillet 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">13 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tQue devient le secret professionnel des avocats avec la facture \u00e9lectronique\u00a0?\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-2 post-30016 post type-post status-publish format-standard has-post-thumbnail hentry category-guides-et-modeles-gratuits tag-comptabilite tag-daf-directeur-administratif-financier tag-ia-digitalisation tag-intelligence-artificielle tag-logiciel-de-gestion business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises industry-btp industry-industrie industry-negoce industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/guide-pilotage-financier-avantage-concurrentiel\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1392324314-684x384.jpg\" class=\"card-post__image\" alt=\"Livre blanc PILOTAGE FINANCIER NOUVELLE G\u00c9N\u00c9RATION : L\u2019AVANTAGE CONCURRENTIEL 2027\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1392324314-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1392324314-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1392324314-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t<svg role=\"presentation\" aria-hidden=\"true\" focusable=\"false\" width=\"24\" height=\"24\" class=\"card-post__meta-icon svg-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><path d=\"M11.988 2.989a.75.75 0 0 0-.739.761v10.689l-1.72-1.72a.75.75 0 0 0-.957-.099.75.75 0 0 0-.315.776c.031.146.104.28.211.384l3 3a.75.75 0 0 0 1.06 0l3-3a.76.76 0 0 0 .231-.533.74.74 0 0 0-.22-.538q-.108-.106-.247-.164c-.139-.058-.191-.057-.291-.056s-.198.022-.29.061-.174.097-.243.169l-1.72 1.72V3.75a.76.76 0 0 0-.22-.541.76.76 0 0 0-.542-.22zM5.75 8.5C4.24 8.5 3 9.74 3 11.25v7C3 19.76 4.24 21 5.75 21h12.5c1.51 0 2.75-1.24 2.75-2.75v-7c0-1.51-1.24-2.75-2.75-2.75h-3a.76.76 0 0 0-.537.216.74.74 0 0 0-.223.535.76.76 0 0 0 .223.535.74.74 0 0 0 .537.216h3c.699 0 1.25.551 1.25 1.25v7a1.24 1.24 0 0 1-1.25 1.25H5.75a1.24 1.24 0 0 1-1.25-1.25v-7c0-.699.551-1.25 1.25-1.25h3a.76.76 0 0 0 .537-.216.74.74 0 0 0 .223-.535.76.76 0 0 0-.223-.535.75.75 0 0 0-.537-.216z\" \/><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-26T18:34:56+02:00\">26 juin 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">2 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tPilotage financier nouvelle g\u00e9n\u00e9ration : l\u2019avantage concurrentiel 2027\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-30009 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-comptabilite tag-facture-electronique business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises industry-btp industry-industrie industry-negoce industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/code-de-routage-l-adresse-electronique-indispensable\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-965461824-684x384.jpg\" class=\"card-post__image\" alt=\"Code de routage : l\u2019adresse \u00e9lectronique indispensable I Sage Advice France\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-965461824-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-965461824-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-965461824-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-24T10:00:00+02:00\">24 juin 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">5 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tCode de routage : l\u2019adresse indispensable pour vos factures \u00e9lectroniques\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-29876 post type-post status-publish format-standard has-post-thumbnail hentry category-gestion-financiere tag-comptabilite tag-facture-electronique business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises business_type-expertise-comptable industry-btp industry-industrie industry-negoce industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/une-gestion-comptable-defaillante-dans-60-des-procedures-collectives\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1329013231-684x384.jpg\" class=\"card-post__image\" alt=\"60 % des proc\u00e9dures collectives li\u00e9es \u00e0 une gestion comptable d\u00e9faillante\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1329013231-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1329013231-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1329013231-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-04T10:00:00+02:00\">4 juin 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">5 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\t60 % des proc\u00e9dures collectives li\u00e9es \u00e0 une gestion comptable d\u00e9faillante\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Le niveau de stock, un indicateur central Pourquoi la gestion des stocks est-elle un concept central&nbsp;? Parce que, dans une large mesure, sa disponibilit\u00e9 d\u00e9termine la capacit\u00e9 de l\u2019organisation \u00e0\u00a0 g\u00e9n\u00e9rer du chiffre d\u2019affaires et satisfaire ses clients. 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