{"id":22247,"date":"2024-12-20T09:15:00","date_gmt":"2024-12-20T08:15:00","guid":{"rendered":"https:\/\/www.sage.com\/fr-fr\/blog\/?post_type=sage_glossary&#038;p=22247"},"modified":"2026-03-18T17:17:21","modified_gmt":"2026-03-18T16:17:21","slug":"debourse-sec-definition-calcul","status":"publish","type":"sage_glossary","link":"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/debourse-sec-definition-calcul\/","title":{"rendered":"D\u00e9bours\u00e9 sec : calculer et optimiser les co\u00fbts de chantier"},"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\/glossaire\/\" class=\"entry-header__link\">D\u00e9finition<\/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\tD\u00e9bours\u00e9 sec : calculer et optimiser les co\u00fbts de chantier\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\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=\"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=\"D\u00e9bours\u00e9 sec : calculer et optimiser les co\u00fbts de chantier\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/debourse-sec-definition-calcul\/\"\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\n<p class=\"wp-block-paragraph\">Dans le BTP, la ma\u00eetrise des co\u00fbts est essentielle pour garantir la rentabilit\u00e9 des projets. Parmi les notions cl\u00e9s, le d\u00e9bours\u00e9 sec occupe une place centrale. Ce concept permet aux entreprises de planifier leurs d\u00e9penses et d\u2019optimiser leurs marges.<\/p>\n\n\n<?xml encoding=\"utf-8\" ?><div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><ul><li><a href=\"#definition\" data-level=\"2\">Qu&rsquo;est-ce que le d&eacute;bours&eacute; sec ?<\/a><\/li><li><a href=\"#calcul\" data-level=\"2\">Comment calculer le d&eacute;bours&eacute; sec ?<\/a><\/li><li><a href=\"#h-calculer-le-cout-de-revient-d-un-chantier\" data-level=\"2\">Calculer le co&ucirc;t de revient d&rsquo;un chantier<\/a><\/li><\/ul><\/div>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"#gate-2b517fb4-25dd-471b-b46c-bdb772e01b37\">T\u00e9l\u00e9chargez le guide pour faire face aux 4 d\u00e9fis des PME du b\u00e2timent<\/a><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"definition\"><strong>Qu\u2019est-ce que le d\u00e9bours\u00e9 sec ?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le d\u00e9bours\u00e9 sec d\u00e9signe le co\u00fbt total des d\u00e9penses directes n\u00e9cessaires \u00e0 la r\u00e9alisation d\u2019un chantier. Ces d\u00e9penses incluent :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Les mat\u00e9riaux<\/strong> : prix d\u2019achat, transport et manutention.<\/li>\n\n\n\n<li><strong>La main-d\u2019\u0153uvre<\/strong> : salaires bruts, charges sociales et \u00e9ventuelles primes.<\/li>\n\n\n\n<li><strong>Les mat\u00e9riels<\/strong> : location ou amortissement des \u00e9quipements utilis\u00e9s.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Contrairement au prix de revient ou au prix de vente, le d\u00e9bours\u00e9 sec exclut les co\u00fbts indirects, comme les frais g\u00e9n\u00e9raux, les marges commerciales ou encore les impr\u00e9vus.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En r\u00e9sum\u00e9, il s\u2019agit du <strong>montant minimum que l\u2019entreprise devra d\u00e9penser pour ex\u00e9cuter un projet<\/strong>, sans consid\u00e9ration des b\u00e9n\u00e9fices.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"calcul\"><strong>Comment calculer le d\u00e9bours\u00e9 sec ?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le calcul du d\u00e9bours\u00e9 sec repose sur une addition rigoureuse des co\u00fbts directs associ\u00e9s au chantier. Voici les \u00e9tapes cl\u00e9s : <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1. <strong>Estimation des co\u00fbts de mat\u00e9riaux<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Identifiez tous les mat\u00e9riaux n\u00e9cessaires au chantier et \u00e9valuez leur co\u00fbt unitaire (achat, transport, stockage).<\/p>\n\n\n\n<section class=\"wp-block-sage-container is-constrained is-style-jade\"><div class=\"sage-container__inner\">\n<p class=\"wp-block-paragraph\"><strong>Exemple<\/strong> : 100 m\u00b2 de carrelage \u00e0 20 \u20ac\/m\u00b2 = 2 000 \u20ac.<\/p>\n<\/div><\/section>\n\n\n\n<p class=\"wp-block-paragraph\"><br>2. <strong>Estimation des co\u00fbts de main-d\u2019\u0153uvre<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D\u00e9terminez les heures n\u00e9cessaires et appliquez le co\u00fbt horaire des ouvriers, charges comprises.<\/p>\n\n\n\n<section class=\"wp-block-sage-container is-constrained is-style-jade\"><div class=\"sage-container__inner\">\n<p class=\"wp-block-paragraph\"><strong>Exemple<\/strong> : 100 heures \u00e0 25 \u20ac\/heure (salaire + charges) = 2 500 \u20ac.<\/p>\n<\/div><\/section>\n\n\n\n<p class=\"wp-block-paragraph\">3. <strong>Estimation des co\u00fbts de mat\u00e9riel<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Incluez le co\u00fbt de location ou d\u2019amortissement des \u00e9quipements utilis\u00e9s sur le chantier.<\/p>\n\n\n\n<section class=\"wp-block-sage-container is-constrained is-style-jade\"><div class=\"sage-container__inner\">\n<p class=\"wp-block-paragraph\"><strong>Exemple<\/strong> : location d\u2019une b\u00e9tonni\u00e8re \u00e0 50 \u20ac\/jour pendant 10 jours = 500 \u20ac.<\/p>\n<\/div><\/section>\n\n\n\n<p class=\"wp-block-paragraph\">4. <strong>Somme totale des co\u00fbts directs<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Additionnez les trois postes pr\u00e9c\u00e9dents.<\/p>\n\n\n\n<section class=\"wp-block-sage-container is-constrained is-style-jade\"><div class=\"sage-container__inner\">\n<p class=\"wp-block-paragraph\"><strong>Exemple <\/strong>: mat\u00e9riaux (2 000 \u20ac) + main-d\u2019\u0153uvre (2 500 \u20ac) + mat\u00e9riel (500 \u20ac) = 5 000 \u20ac de d\u00e9bours\u00e9 sec.<\/p>\n<\/div><\/section>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-calculer-le-cout-de-revient-d-un-chantier\"><strong>Calculer le co\u00fbt de revient d\u2019un chantier<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le d\u00e9bours\u00e9 sec ne repr\u00e9sente qu\u2019une partie du calcul du co\u00fbt de revient d\u2019un chantier. Ce dernier inclut \u00e9galement les frais indirects et la marge b\u00e9n\u00e9ficiaire. Voici comment le calculer.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1. <strong>Additionnez les frais indirects<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les frais g\u00e9n\u00e9raux couvrent les d\u00e9penses non directement imputables au chantier (bureaux, assurances, outils administratifs). Ces frais sont souvent calcul\u00e9s sous forme de pourcentage du d\u00e9bours\u00e9 sec.<\/p>\n\n\n\n<section class=\"wp-block-sage-container is-constrained is-style-jade\"><div class=\"sage-container__inner\">\n<p class=\"wp-block-paragraph\"><strong>Exemple <\/strong>: 15 % de 5 000 \u20ac = 750 \u20ac.<\/p>\n<\/div><\/section>\n\n\n\n<p class=\"wp-block-paragraph\">2. <strong>Ajoutez une marge b\u00e9n\u00e9ficiaire<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/marge-commerciale-taux-marge\/\">marge<\/a> garantit la rentabilit\u00e9 de l\u2019entreprise et couvre les impr\u00e9vus.<\/p>\n\n\n\n<section class=\"wp-block-sage-container is-constrained is-style-jade\"><div class=\"sage-container__inner\">\n<p class=\"wp-block-paragraph\"><strong>Exemple<\/strong> : marge de 20 % sur le d\u00e9bours\u00e9 sec (5 000 \u20ac \u00d7 20 % = 1 000 \u20ac).<\/p>\n<\/div><\/section>\n\n\n\n<p class=\"wp-block-paragraph\"><br>3. <strong>Calculez le co\u00fbt de revient<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D\u00e9bours\u00e9 sec + frais indirects + marge b\u00e9n\u00e9ficiaire.<\/p>\n\n\n\n<section class=\"wp-block-sage-container is-constrained is-style-jade\"><div class=\"sage-container__inner\">\n<p class=\"wp-block-paragraph\"><strong>Exemple<\/strong> : 5 000 \u20ac + 750 \u20ac + 1 000 \u20ac = 6 750 \u20ac.<\/p>\n<\/div><\/section>\n\n\n\n<p class=\"wp-block-paragraph\"><br>En conclusion, le d\u00e9bours\u00e9 sec est un <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/kpi-definition\/\">indicateur cl\u00e9<\/a> pour \u00e9valuer les co\u00fbts directs d\u2019un chantier, mais il doit \u00eatre compl\u00e9t\u00e9 par une analyse plus large des frais indirects et des marges pour d\u00e9terminer le co\u00fbt de revient global.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019utilisation d\u2019un <a href=\"https:\/\/www.sage.com\/fr-fr\/btp-batiment\/logiciels\/\">logiciel de gestion de chantier<\/a> simplifie consid\u00e9rablement ces calculs, tout en apportant des b\u00e9n\u00e9fices suppl\u00e9mentaires comme le suivi en temps r\u00e9el, la r\u00e9duction des erreurs et une meilleure comp\u00e9titivit\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dans un secteur o\u00f9 la ma\u00eetrise des co\u00fbts et la rigueur sont essentielles, investir dans un tel outil constitue un atout strat\u00e9gique pour les entreprises du BTP.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ces articles peuvent \u00e9galement vous int\u00e9resser&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/labels-certifications-btp\/\">Labels et certifications dans le BTP : les incontournables<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/calcul-cout-main-doeuvre-btp\/\">Calcul du co\u00fbt de la main 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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-30265 post type-post status-publish format-standard has-post-thumbnail hentry category-gestion-financiere tag-comptabilite tag-facture-electronique tag-tva 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=\"1215\" height=\"810\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1464824741-1215x810.jpg\" class=\"card-post__image\" alt=\"Une jeune femme au bureau travaille sur une tablette\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1464824741-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1464824741-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1464824741-1215x810.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\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=\"2026-09-21T10:00:00+02:00\">21 septembre 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\">9 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\/tva-facture-electronique-declaration\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tTVA : de la facture \u00e0 la d\u00e9claration, ce que la facture \u00e9lectronique a chang\u00e9\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\t La facture \u00e9lectronique ne change pas les r\u00e8gles de TVA. Elle transforme en revanche la fa\u00e7on dont les donn\u00e9es fiscales sont produites, transmises, int\u00e9gr\u00e9es en comptabilit\u00e9 et contr\u00f4l\u00e9es.\n\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-30268 post type-post status-publish format-standard has-post-thumbnail hentry category-interviews-clients tag-comptabilite tag-facture-electronique tag-temoignages-clients business_type-petites-et-moyennes-entreprises 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\/temoignage-eram-sage-x3\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media card-post__media--video\">\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\/2026\/09\/eram-temoignage-sage-x3-article-684x384.jpg\" class=\"card-post__image\" alt=\"Le groupe Eram optimise sa facturation et sa conformit\u00e9 fiscale avec Sage X3.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/09\/eram-temoignage-sage-x3-article-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/09\/eram-temoignage-sage-x3-article-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/09\/eram-temoignage-sage-x3-article-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__play-video\">\n\t\t\t\t\t\t<svg role=\"presentation\" aria-hidden=\"true\" focusable=\"false\" class=\"card-post__play-icon svg-icon\" width=\"28\" height=\"28\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 33 36\"><path d=\"M3.947.936C1.889 1.016 0 2.661 0 4.878v27.11c0 2.956 3.36 4.896 5.999 3.463l24.965-13.555c2.715-1.474 2.715-5.451 0-6.925L6 1.416a3.96 3.96 0 0 0-2.052-.48Zm.032 2.6c.232-.001.475.058.713.187L29.66 17.28c.986.535.986 1.774 0 2.309L4.692 33.144c-.952.517-1.999-.088-1.999-1.155V4.878c0-.533.261-.95.642-1.17.19-.11.411-.171.644-.172\" \/><\/svg>\t\t\t\t\t<\/span>\n\t\t\t\t\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=\"M5.25 3C3.74 3 2.5 4.24 2.5 5.75v12.5C2.5 19.76 3.74 21 5.25 21h14c1.51 0 2.75-1.24 2.75-2.75V5.75C22 4.24 20.76 3 19.25 3zm0 1.5h14c.699 0 1.25.551 1.25 1.25v12.5a1.24 1.24 0 0 1-1.25 1.25h-14A1.24 1.24 0 0 1 4 18.25V5.75c0-.699.551-1.25 1.25-1.25m.25.75a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-8.25 2.751A1.248 1.248 0 0 0 9 9.251v5.5c0 .442.231.849.613 1.074.389.231.846.237 1.239.021l5.001-2.751c.396-.219.646-.639.646-1.094s-.25-.876-.646-1.095l-.001-.001-5.002-2.751a1.25 1.25 0 0 0-.601-.153zM5.5 8.25a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-8 1.423L14.731 12 10.5 14.328zm-5 1.577a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-13 3a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-13 3a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5z\" \/><\/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=\"2026-09-18T14:58:10+02:00\">18 septembre 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\">6 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\tLe groupe Eram r\u00e9alise des gains de temps et de conformit\u00e9 avec Sage X3\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-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-3 post-29955 post type-post status-publish format-standard has-post-thumbnail hentry category-digitalisation-et-tendances tag-cabinet-expert-comptable tag-comptabilite tag-facture-electronique 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\/expert-comptable-facture-electronique-nouvelles-missions\/\"\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-1138451009-684x384.jpg\" class=\"card-post__image\" alt=\"Facture \u00e9lectronique : quelles nouvelles missions pour l\u2019expert-comptable ?\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1138451009-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1138451009-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1138451009-1440x810.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=\"2026-06-29T10:00:00+02:00\">29 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\">6 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\tExperts-comptables : la facture \u00e9lectronique, tremplin vers de nouvelles missions\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-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\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Dans le BTP, la ma\u00eetrise des co\u00fbts est essentielle pour garantir la rentabilit\u00e9 des projets. Parmi les notions cl\u00e9s, le d\u00e9bours\u00e9 sec occupe une place centrale. Ce concept permet aux entreprises de planifier leurs d\u00e9penses et d\u2019optimiser leurs marges. Qu\u2019est-ce que le d\u00e9bours\u00e9 sec ? Le d\u00e9bours\u00e9 sec d\u00e9signe le co\u00fbt total des d\u00e9penses directes [&hellip;]<\/p>\n","protected":false},"author":1589,"featured_media":0,"template":"","meta":{"_sage_video":false,"footnotes":""},"tags":[191,70,41],"class_list":["post-22247","sage_glossary","type-sage_glossary","status-publish","hentry","tag-btp-batiment","tag-comptabilite","tag-tresorerie"],"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice France","distributor_original_site_url":"https:\/\/www.sage.com\/fr-fr\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/sage_glossary\/22247","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/sage_glossary"}],"about":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/types\/sage_glossary"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/users\/1589"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/sage_glossary\/22247\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media?parent=22247"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/tags?post=22247"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}