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Concrètement, vous confiez votre trésorerie, votre stratégie financière et votre pilotage budgétaire à un expert des chiffres, sur des missions ponctuelles ou récurrentes, uniquement quand vous en avez besoin.",{"type":46,"attrs":190,"content":192},{"textAlign":53,"key":191},"p-1",[193],{"text":194,"type":50},"Pour un dirigeant de PME qui ne peut pas s'offrir une direction financière à temps plein, c'est souvent le meilleur compromis entre expertise et maîtrise des coûts. 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Mais dans les faits, que peut réellement vous apporter une direction financière externalisée, par rapport à un fonctionnement plus traditionnel en interne ?",{"type":46,"attrs":265,"content":266},{"textAlign":53,"key":191},[267],{"text":268,"type":50},"Vous allez voir qu’il existe plusieurs avantages à collaborer avec un DAF part time.",{"type":207,"attrs":270,"content":272},{"level":271,"textAlign":53},3,[273],{"text":274,"type":50},"Maîtriser vos coûts",{"type":46,"attrs":276,"content":277},{"textAlign":53,"key":215},[278,280,284],{"text":279,"type":50},"Précieux pour aider une entreprise à mettre en place une stratégie de croissance, ",{"text":281,"type":50,"marks":282},"un DAF engendre un coût financier bien souvent jugé prohibitif et inaccessible",[283],{"type":168},{"text":285,"type":50}," pour bon nombre de dirigeants de PMEs.",{"type":46,"attrs":287,"content":288},{"textAlign":53,"key":227},[289,291,295],{"text":290,"type":50},"Pour pallier ce problème, le DAF externalisé entre en scène. En faisant appel à lui en fonction de vos besoins, ",{"text":292,"type":50,"marks":293},"vous prenez moins de risques en termes d’investissement financier",[294],{"type":168},{"text":296,"type":50}," : il s’agit d’une formule plus économique qu’un recrutement en interne.",{"type":46,"attrs":298,"content":299},{"textAlign":53,"key":244},[300,302,306],{"text":301,"type":50},"Vous payez ce spécialiste uniquement pour les travaux réalisés, ce qui vous donne une visibilité sur la trésorerie à engager. Bien souvent, un directeur administratif et financier à temps partagé remplit ses missions en indépendant : ",{"text":303,"type":50,"marks":304},"il est payé à l’heure ou à la journée",[305],{"type":168},{"text":307,"type":50},".",{"type":46,"attrs":309,"content":311},{"textAlign":53,"key":310},"p-5",[312,314,318],{"text":313,"type":50},"De plus, par rapport à une embauche d’un DAF en CDI ou en CDD, plus coûteuse sur la durée, ",{"text":315,"type":50,"marks":316},"vous économisez aussi sur le salaire, les charges sociales, sans oublier d’éventuels frais de formation",[317],{"type":168},{"text":307,"type":50},{"type":46,"attrs":320,"content":322},{"textAlign":53,"key":321},"p-6",[323],{"text":324,"type":50},"Et en cas de creux d’activité, vous n’avez pas à assumer de charge financière supplémentaire. Finalement, vous profitez des services de cet expert “à la carte”. Sans engagement aucun, si ce n’est celui de lui régler sa prestation.",{"type":207,"attrs":326,"content":327},{"level":271,"textAlign":53},[328],{"text":329,"type":50},"Améliorer votre gestion à l’aide d’un expert",{"type":46,"attrs":331,"content":333},{"textAlign":53,"key":332},"p-7",[334],{"text":335,"type":50},"Si l’aspect financier entre bien sûr en compte pour toute entreprise, il serait réducteur de limiter l’apport d’un DAF externalisé à ce simple bénéfice économique.",{"type":46,"attrs":337,"content":339},{"textAlign":53,"key":338},"p-8",[340,342,346],{"text":341,"type":50},"Collaborer avec un DAF à temps partagé, c’est aussi ",{"text":343,"type":50,"marks":344},"s’assurer d’une réelle plus-value technique pour votre entreprise",[345],{"type":168},{"text":347,"type":50}," en vous attachant les services d’un expert des chiffres, sans avoir à l’embaucher.",{"type":46,"attrs":349,"content":351},{"textAlign":53,"key":350},"p-9",[352],{"text":353,"type":50},"Ce dernier vous aidera notamment à  :",{"type":355,"content":356},"bullet_list",[357,370,382],{"type":358,"content":359},"list_item",[360],{"type":46,"attrs":361,"content":363},{"textAlign":53,"key":362},"p-10",[364,368],{"text":365,"type":50,"marks":366},"Gérer votre trésorerie et votre comptabilité",[367],{"type":168},{"text":369,"type":50},". En particulier grâce à la mise en place d’outils financiers.",{"type":358,"content":371},[372],{"type":46,"attrs":373,"content":375},{"textAlign":53,"key":374},"p-11",[376,380],{"text":377,"type":50,"marks":378},"Bénéficier de plus de visibilité",[379],{"type":168},{"text":381,"type":50},". Ce fin analyste des données vous accompagnera dans la réalisation de prévisionnels, reportings et autres tableaux de bord.",{"type":358,"content":383},[384],{"type":46,"attrs":385,"content":387},{"textAlign":53,"key":386},"p-12",[388,392],{"text":389,"type":50,"marks":390},"Maîtriser vos risques",[391],{"type":168},{"text":393,"type":50},". Tout en prenant en main certaines questions d’ordre administratif, le cas échéant, afin de structurer et d’organiser votre service financier. Il peut aussi, si besoin, manager vos équipes en interne, superviser les ressources humaines, l’informatique etc.",{"type":46,"attrs":395,"content":397},{"textAlign":53,"key":396},"p-13",[398,400,404],{"text":399,"type":50},"En somme, ",{"text":401,"type":50,"marks":402},"un DAF externe professionnalise la gestion de votre entreprise",[403],{"type":168},{"text":405,"type":50},". Ce type de profil bénéficie de plus de dix ans d’expérience et a déjà roulé sa bosse dans différents secteurs d’activité (services, commerce, banque, industrie, assurance etc).",{"type":46,"attrs":407,"content":409},{"textAlign":53,"key":408},"p-14",[410],{"text":411,"type":50},"Un CV chargé et complet qui le rend bien souvent inaccessible pour une PME, lorsqu’elle souhaite l’engager… à temps plein.",{"type":207,"attrs":413,"content":414},{"level":271,"textAlign":53},[415],{"text":416,"type":50},"Bénéficier de plus de souplesse avec un DAF externalisé",{"type":46,"attrs":418,"content":420},{"textAlign":53,"key":419},"p-15",[421,423,427],{"text":422,"type":50},"Troisième avantage, et pas des moindres : bénéficier des services d’un DAF externalisé vous permet de ",{"text":424,"type":50,"marks":425},"profiter de plus de flexibilité",[426],{"type":168},{"text":307,"type":50},{"type":46,"attrs":429,"content":431},{"textAlign":53,"key":430},"p-16",[432,444],{"text":433,"type":50,"marks":434},"Il pourra prendre en charge des missions ponctuelles",[435],{"type":235,"attrs":436},{"href":437,"uuid":438,"anchor":53,"target":53,"linktype":239,"story":439},"5-questions-pour-devenir-daf-temps-partage","714d7221-8e5e-4831-98c7-597937d0a0e2",{"name":440,"id":441,"uuid":438,"slug":437,"url":442,"full_slug":443,"_stopResolving":68},"DAF à temps partagé : 5 questions (indispensables) à se poser",208800768,"blog/5-questions-pour-devenir-daf-temps-partage","fr/blog/5-questions-pour-devenir-daf-temps-partage",{"text":445,"type":50},", qui ne nécessitent pas l’embauche d’un personnel à temps plein. On peut aussi penser à de l’accompagnement occasionnel, pour les entreprises qui disposent déjà d’un DAF en interne.",{"type":46,"attrs":447,"content":449},{"textAlign":53,"key":448},"p-17",[450,452,456],{"text":451,"type":50},"Un DAF à temps partagé sera aussi intéressant ",{"text":453,"type":50,"marks":454},"pour des missions plus longues, mais à temps partiel",[455],{"type":168},{"text":457,"type":50},", par exemple plusieurs jours par mois. Il peut d’ailleurs travailler à distance ou dans vos locaux, à votre convenance.",{"type":46,"attrs":459,"content":461},{"textAlign":53,"key":460},"p-18",[462],{"text":463,"type":50},"Collaborer avec un DAF part time répond également à deux problématiques fréquemment rencontrées par les PMEs :",{"type":355,"content":465},[466,478],{"type":358,"content":467},[468],{"type":46,"attrs":469,"content":471},{"textAlign":53,"key":470},"p-19",[472,476],{"text":473,"type":50,"marks":474},"Le manque de temps",[475],{"type":168},{"text":477,"type":50}," pour s’occuper de la gestion financière et administrative. Il faut alors déléguer à un expert en la matière.",{"type":358,"content":479},[480],{"type":46,"attrs":481,"content":483},{"textAlign":53,"key":482},"p-20",[484,488],{"text":485,"type":50,"marks":486},"Le manque de personnel",[487],{"type":168},{"text":489,"type":50}," compétent en interne.",{"type":46,"attrs":491,"content":493},{"textAlign":53,"key":492},"p-21",[494,498],{"text":495,"type":50,"marks":496},"Grâce à un DAF externe, l’entreprise gagne en agilité",[497],{"type":168},{"text":499,"type":50},". Elle peut compter sur une ressource précieuse pour faire face à un pic d’activité, ou résoudre une demande précise.",{"type":207,"attrs":501,"content":502},{"level":271,"textAlign":53},[503],{"text":504,"type":50},"Prendre du recul grâce à un regard extérieur",{"type":46,"attrs":506,"content":508},{"textAlign":53,"key":507},"p-22",[509,511,517],{"text":510,"type":50},"Enfin, en optant pour l’externalisation de la direction financière, le chef d’entreprise disposera d’ ",{"text":512,"type":50,"marks":513},"un appui opérationnel plus “distancié sur son business”",[514],{"type":235,"attrs":515},{"href":516,"uuid":53,"anchor":53,"target":53,"linktype":33},"https://www.lemondeduchiffre.fr/a-la-une/67254-daf-externalise-quelles-sont-attentes-clients.html",{"text":518,"type":50},", afin de prendre les décisions stratégiques les plus adéquates.",{"type":46,"attrs":520,"content":522},{"textAlign":53,"key":521},"p-23",[523,525,529],{"text":524,"type":50},"Faire appel à un tiers non impliqué dans les process d’organisation internes permet à l’entreprise de ",{"text":526,"type":50,"marks":527},"disposer d’un point de vue indépendant",[528],{"type":168},{"text":530,"type":50},", distancié, mais aussi sans conflits d’intérêt avec les collaborateurs internes à l’entreprise.",{"type":46,"attrs":532,"content":534},{"textAlign":53,"key":533},"p-24",[535,537,541],{"text":536,"type":50},"Sans oublier que par rapport à un profil “junior”, ",{"text":538,"type":50,"marks":539},"le DAF externalisé est opérationnel immédiatement",[540],{"type":168},{"text":307,"type":50},{"type":207,"attrs":543,"content":544},{"level":209,"textAlign":53},[545],{"text":546,"type":50},"Quand travailler avec un DAF à temps partagé ?",{"type":46,"attrs":548,"content":550},{"textAlign":53,"key":549},"p-25",[551],{"text":552,"type":50},"Après avoir passé en revue plusieurs avantages à travailler avec un DAF à temps partiel, découvrez sur quels types de missions un directeur financier externalisé est susceptible d’accompagner votre entreprise.",{"type":46,"attrs":554,"content":556},{"textAlign":53,"key":555},"p-26",[557],{"text":558,"type":50},"Au quotidien, une PME fait face à de nombreux défis. Pour s’assurer de sa bonne gestion financière, elle doit répondre à des besoins précis et parfois urgents.",{"type":46,"attrs":560,"content":562},{"textAlign":53,"key":561},"p-27",[563,564,568],{"text":163,"type":50},{"text":565,"type":50,"marks":566},"DAF externalisé pilote votre activité sereinement",[567],{"type":168},{"text":569,"type":50},", tout en anticipant pour vous accompagner sur la voie de la croissance.",{"type":46,"attrs":571,"content":573},{"textAlign":53,"key":572},"p-28",[574,576,580],{"text":575,"type":50},"Cette ",{"text":577,"type":50,"marks":578},"oreille attentive et bras droit du chef d’entreprise",[579],{"type":168},{"text":581,"type":50}," pourra se charger, pêle-mêle, des tâches suivantes, dans le but d’améliorer les performances de votre business :",{"type":355,"content":583},[584,592,600,608,616,624,632,640,648],{"type":358,"content":585},[586],{"type":46,"attrs":587,"content":589},{"textAlign":53,"key":588},"p-29",[590],{"text":591,"type":50},"Mise en œuvre de tableaux de bord.",{"type":358,"content":593},[594],{"type":46,"attrs":595,"content":597},{"textAlign":53,"key":596},"p-30",[598],{"text":599,"type":50},"Pilotage et suivi de la trésorerie.",{"type":358,"content":601},[602],{"type":46,"attrs":603,"content":605},{"textAlign":53,"key":604},"p-31",[606],{"text":607,"type":50},"Recherche de financements.",{"type":358,"content":609},[610],{"type":46,"attrs":611,"content":613},{"textAlign":53,"key":612},"p-32",[614],{"text":615,"type":50},"Gestion de la paie.",{"type":358,"content":617},[618],{"type":46,"attrs":619,"content":621},{"textAlign":53,"key":620},"p-33",[622],{"text":623,"type":50},"Gestion administrative et des contrats.",{"type":358,"content":625},[626],{"type":46,"attrs":627,"content":629},{"textAlign":53,"key":628},"p-34",[630],{"text":631,"type":50},"Optimisation des marges.",{"type":358,"content":633},[634],{"type":46,"attrs":635,"content":637},{"textAlign":53,"key":636},"p-35",[638],{"text":639,"type":50},"Déclarations fiscales.",{"type":358,"content":641},[642],{"type":46,"attrs":643,"content":645},{"textAlign":53,"key":644},"p-36",[646],{"text":647,"type":50},"Reporting.",{"type":358,"content":649},[650],{"type":46,"attrs":651,"content":653},{"textAlign":53,"key":652},"p-37",[654],{"text":655,"type":50},"Etablissement et suivi de budgets etc.",{"type":46,"attrs":657,"content":659},{"textAlign":53,"key":658},"p-38",[660,662,666],{"text":661,"type":50},"La liste n’est pas exhaustive. En fonction de la taille de l’entreprise pour laquelle il collabore, le ",{"text":663,"type":50,"marks":664},"DAF part time aura plus ou moins de missions à assumer",[665],{"type":168},{"text":307,"type":50},{"type":46,"attrs":668,"content":670},{"textAlign":53,"key":669},"p-39",[671],{"text":672,"type":50},"Un cas concret ? Si vous souhaitez établir un Business Plan (BP), un DAF à temps partagé pourra par exemple s’occuper de tout le volet financier.",{"type":46,"attrs":674,"content":676},{"textAlign":53,"key":675},"p-40",[677,679,683],{"text":678,"type":50},"Alléchante sur le papier, ",{"text":680,"type":50,"marks":681},"la perspective de collaborer avec un DAF externalisé ne s’impose pas à toutes les entreprises",[682],{"type":168},{"text":307,"type":50},{"type":46,"attrs":685,"content":687},{"textAlign":53,"key":686},"p-41",[688,694],{"text":689,"type":50,"marks":690},"Ce type de profil s’adresse avant tout aux entreprises employant de 5 à 100 personnes",[691],{"type":235,"attrs":692},{"href":693,"uuid":53,"anchor":53,"target":53,"linktype":33},"https://www.efl.fr/actualites/comptable/profession-comptable/details.html?ref=r-fd089c1a-84b8-4c81-9569-4f4155dd38c5",{"text":695,"type":50},", pour un budget estimé entre 15K€ et 60K€ par an. A titre de comparaison, 1 DAF salarié représente un budget moyen compris entre 120K€ et 150K€ par an.",{"type":46,"attrs":697,"content":699},{"textAlign":53,"key":698},"p-42",[700,702,706],{"text":701,"type":50},"Au-delà de 100 personnes, ",{"text":703,"type":50,"marks":704},"l’embauche d’un collaborateur à temps plein va bien souvent s’imposer",[705],{"type":168},{"text":707,"type":50},", en particulier parce qu’elle devient plus accessible financièrement.",{"type":207,"attrs":709,"content":710},{"level":209,"textAlign":53},[711],{"text":712,"type":50},"Quels critères prendre en compte pour choisir votre DAF externe ?",{"type":46,"attrs":714,"content":716},{"textAlign":53,"key":715},"p-43",[717],{"text":718,"type":50},"Vous connaissez désormais les avantages à collaborer avec un DAF externalisé, ainsi que les principales missions sur lesquelles il pourra rendre de précieux services à votre entreprise.",{"type":46,"attrs":720,"content":722},{"textAlign":53,"key":721},"p-44",[723,725,729],{"text":724,"type":50},"Mais au fait, ",{"text":726,"type":50,"marks":727},"comment choisir la personne idoine pour vous aider à déployer la stratégie financière de votre entreprise",[728],{"type":168},{"text":730,"type":50}," ?",{"type":46,"attrs":732,"content":734},{"textAlign":53,"key":733},"p-45",[735],{"text":736,"type":50},"Voici quelques critères de choix sur lesquels vous baser.",{"type":207,"attrs":738,"content":739},{"level":271,"textAlign":53},[740],{"text":741,"type":50},"1. 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Ces fourchettes reprennent les ",{"text":796,"type":50,"marks":797},"tarifs 2026 communiqués par les prestataires du marché",[798],{"type":235,"attrs":799},{"href":800,"uuid":53,"anchor":53,"target":53,"linktype":33},"https://www.comet-one.com/actualites/expertise-financiere/cout-daf-externalise-2026/",{"text":802,"type":50},", faute d'étude indépendante ; côté DAF salarié, elles recoupent le ",{"text":804,"type":50,"marks":805},"Guide des salaires Robert Half 2026",[806],{"type":235,"attrs":807},{"href":808,"uuid":53,"anchor":53,"target":53,"linktype":33},"https://www.daf-mag.fr/rh-1245/salaires-2026-quelles-perspectives-pour-les-fonctions-financieres-dentreprise-22686",{"text":810,"type":50}," :",{"type":812,"content":813},"table",[814,845,875,904,933],{"type":815,"content":816},"tableRow",[817,828,836],{"type":818,"attrs":819,"content":821},"tableHeader",{"colspan":820,"rowspan":820,"colwidth":53},1,[822],{"type":46,"attrs":823,"content":825},{"textAlign":53,"key":824},"p-52",[826],{"text":827,"type":50},"Critère",{"type":818,"attrs":829,"content":830},{"colspan":820,"rowspan":820,"colwidth":53},[831],{"type":46,"attrs":832,"content":834},{"textAlign":53,"key":833},"p-53",[835],{"text":165,"type":50},{"type":818,"attrs":837,"content":838},{"colspan":820,"rowspan":820,"colwidth":53},[839],{"type":46,"attrs":840,"content":842},{"textAlign":53,"key":841},"p-54",[843],{"text":844,"type":50},"DAF salarié",{"type":815,"content":846},[847,857,866],{"type":848,"attrs":849,"content":850},"tableCell",{"colspan":820,"rowspan":820,"colwidth":53,"backgroundColor":53},[851],{"type":46,"attrs":852,"content":854},{"textAlign":53,"key":853},"p-55",[855],{"text":856,"type":50},"Budget annuel indicatif",{"type":848,"attrs":858,"content":859},{"colspan":820,"rowspan":820,"colwidth":53,"backgroundColor":53},[860],{"type":46,"attrs":861,"content":863},{"textAlign":53,"key":862},"p-56",[864],{"text":865,"type":50},"15 000 à 60 000 €",{"type":848,"attrs":867,"content":868},{"colspan":820,"rowspan":820,"colwidth":53,"backgroundColor":53},[869],{"type":46,"attrs":870,"content":872},{"textAlign":53,"key":871},"p-57",[873],{"text":874,"type":50},"110 000 à 150 000 €",{"type":815,"content":876},[877,886,895],{"type":848,"attrs":878,"content":879},{"colspan":820,"rowspan":820,"colwidth":53,"backgroundColor":53},[880],{"type":46,"attrs":881,"content":883},{"textAlign":53,"key":882},"p-58",[884],{"text":885,"type":50},"Rémunération",{"type":848,"attrs":887,"content":888},{"colspan":820,"rowspan":820,"colwidth":53,"backgroundColor":53},[889],{"type":46,"attrs":890,"content":892},{"textAlign":53,"key":891},"p-59",[893],{"text":894,"type":50},"TJM 750 à 1 350 € HT, à la journée",{"type":848,"attrs":896,"content":897},{"colspan":820,"rowspan":820,"colwidth":53,"backgroundColor":53},[898],{"type":46,"attrs":899,"content":901},{"textAlign":53,"key":900},"p-60",[902],{"text":903,"type":50},"Salaire + charges sociales",{"type":815,"content":905},[906,915,924],{"type":848,"attrs":907,"content":908},{"colspan":820,"rowspan":820,"colwidth":53,"backgroundColor":53},[909],{"type":46,"attrs":910,"content":912},{"textAlign":53,"key":911},"p-61",[913],{"text":914,"type":50},"Engagement",{"type":848,"attrs":916,"content":917},{"colspan":820,"rowspan":820,"colwidth":53,"backgroundColor":53},[918],{"type":46,"attrs":919,"content":921},{"textAlign":53,"key":920},"p-62",[922],{"text":923,"type":50},"À la carte, sans engagement",{"type":848,"attrs":925,"content":926},{"colspan":820,"rowspan":820,"colwidth":53,"backgroundColor":53},[927],{"type":46,"attrs":928,"content":930},{"textAlign":53,"key":929},"p-63",[931],{"text":932,"type":50},"CDI ou CDD",{"type":815,"content":934},[935,944,953],{"type":848,"attrs":936,"content":937},{"colspan":820,"rowspan":820,"colwidth":53,"backgroundColor":53},[938],{"type":46,"attrs":939,"content":941},{"textAlign":53,"key":940},"p-64",[942],{"text":943,"type":50},"Disponibilité",{"type":848,"attrs":945,"content":946},{"colspan":820,"rowspan":820,"colwidth":53,"backgroundColor":53},[947],{"type":46,"attrs":948,"content":950},{"textAlign":53,"key":949},"p-65",[951],{"text":952,"type":50},"Temps partagé, à distance ou sur site",{"type":848,"attrs":954,"content":955},{"colspan":820,"rowspan":820,"colwidth":53,"backgroundColor":53},[956],{"type":46,"attrs":957,"content":959},{"textAlign":53,"key":958},"p-66",[960],{"text":961,"type":50},"Temps plein",{"type":46,"attrs":963,"content":965},{"textAlign":53,"key":964},"p-67",[966],{"text":967,"type":50},"Cette fourchette est uniquement indicative, notez-le. 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Elle tient compte de l'ensemble du processus d'achat : approbations d'achat, méthodes de paiement, traitement des factures, note de frais, réconciliation des justificatifs, catégorisation des dépenses, taux de TVA, etc. pour une bonne tenue de la comptabilité.",{"type":2732},{"type":2732},{"text":2761,"type":50},"Les outils de gestion des dépenses deviennent nécessaires lorsque le nombre d'employés augmente et que l'équipe finance a besoin d'une meilleure visibilité et d'un meilleur contrôle de la trésorerie. 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Ils demandent simplement des fonds pour un achat particulier et peuvent utiliser leur carte Spendesk physique ou virtuelle pour effectuer le paiement.",{"type":46,"content":2789},[2790],{"text":2791,"type":50},"Si, pour quelque raison que ce soit, l'employé ne peut pas utiliser sa carte Spendesk, il prend une photo du justificatif via l'application mobile et crée une note de frais en temps réel.",{"type":46,"content":2793},[2794],{"text":2795,"type":50},"Elle est envoyée directement à son responsable pour validation, puis à l'équipe financière.",{"type":46,"content":2797},[2798,2802,2803],{"text":2799,"type":50,"marks":2800},"Pour les équipes financières",[2801],{"type":168},{"type":2732},{"text":2804,"type":50},"Chaque employé a son propre profil sur Spendesk et son propre budget. Contrairement aux cartes bancaires classiques, vous savez en temps réel qui dépense quoi.",{"type":46,"content":2806},[2807],{"text":2808,"type":50},"Spendesk permet aux contrôleurs de créer des limites de dépenses et des approbations préalables. Par exemple, les décideurs et responsables auront un niveau de dépenses préapprouvé, différent de celui des autres collaborateurs.",{"type":46,"content":2810},[2811],{"text":2812,"type":50},"Si un employé a besoin de revoir son budget pré-approuvé, il peut en faire la demande à son responsable via l'application mobile ou web.",{"type":46,"content":2814},[2815],{"text":2816,"type":50},"Les équipes financières peuvent suivre l'ensemble des dépenses et assurer ainsi le suivi des reçus ou factures manquantes, en envoyant des rappels aux employés.",{"type":46,"content":2818},[2819],{"text":2820,"type":50},"Le suivi des dépenses est également plus facile car les équipes financières peuvent regrouper les dépenses et leur attribuer les bons taux de TVA et comptes de charges, avant de tout exporter en quelques clics vers leurs outils comptables.",{"type":46,"content":2822},[2823],{"text":2824,"type":50},"Spendesk fluidifie l'ensemble du processus de gestion des dépenses de l'entreprise, la 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matières",[2849,2980,3168,3353,3527,3702,3871,4059,4224,4460,4621,4803,4989,5152,5360],{"name":2850,"created_at":2851,"published_at":2852,"updated_at":2853,"id":2854,"uuid":2855,"content":2856,"slug":2969,"full_slug":2970,"sort_by_date":53,"position":2971,"tag_list":2972,"is_startpage":30,"parent_id":1284,"meta_data":53,"group_id":2973,"first_published_at":2852,"release_id":53,"lang":59,"path":53,"alternates":2974,"default_full_slug":2975,"translated_slugs":2976},"Analyse des écarts budgétaires : méthode, seuils et actions 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00:00",[],"Analyse des écarts budgétaires : découvrez comment fixer les seuils, distinguer les causes et transformer le budget contre réel en outil de décision.",[],[2890],{"cta":2891,"_uid":2892,"items":2893,"heading":2944,"reverse":30,"component":1278,"sectionSettings":2968},[],"d6a8d668-7819-40f6-80a8-0a4abb490995",[2894,2911,2922,2933],{"_uid":2895,"hide":30,"title":2896,"component":1211,"description":2897},"cc45fb69-14ab-4c94-bfd0-533880bbebb9","Un écart favorable doit-il être analysé ?",{"type":43,"attrs":2898,"content":2899},{"backgroundColor":53},[2900],{"type":46,"attrs":2901,"content":2902},{"textAlign":53},[2903,2905,2909],{"text":2904,"type":50},"Oui. Une dépense inférieure au budget peut traduire une économie réelle, mais aussi un ",{"text":2906,"type":50,"marks":2907},"projet reporté",[2908],{"type":168},{"text":2910,"type":50},", une facture non reçue ou une charge enregistrée sur une autre période.",{"_uid":2912,"hide":30,"title":2913,"component":1211,"description":2914},"6121b289-4203-4003-8a64-53daa70532f6","Quelle différence entre un écart temporaire et un écart structurel ?",{"type":43,"attrs":2915,"content":2916},{"backgroundColor":53},[2917],{"type":46,"attrs":2918,"content":2919},{"textAlign":53},[2920],{"text":2921,"type":50},"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":2923,"hide":30,"title":2924,"component":1211,"description":2925},"f4ae7d56-48b1-4aad-a4f1-8e7ed055cb73","Comment adapter les seuils de matérialité à la taille de l’entreprise ?",{"type":43,"attrs":2926,"content":2927},{"backgroundColor":53},[2928],{"type":46,"attrs":2929,"content":2930},{"textAlign":53},[2931],{"text":2932,"type":50},"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":2934,"hide":30,"title":2935,"component":1211,"description":2936},"f0c5602a-3d9d-4487-bae0-0bb1640e09d4","Qui doit commenter les écarts budgétaires ?",{"type":43,"attrs":2937,"content":2938},{"backgroundColor":53},[2939],{"type":46,"attrs":2940,"content":2941},{"textAlign":53},[2942],{"text":2943,"type":50},"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.",[2945],{"cta":2946,"_uid":2947,"title":2948,"eyebrow":2956,"subtitle":2963,"component":207,"textAlign":24,"eyebrowPill":30,"checkmarkList":30,"flexibleSection":2966,"sectionSettings":2967,"displaySeparator":30,"breakLineOnMobile":30,"subtitleLeftBorder":30,"customTitleFontSize":24},[],"81b73c85-1b92-4497-8c4e-1801b688c08f",{"type":43,"attrs":2949,"content":2950},{"backgroundColor":53},[2951],{"type":207,"attrs":2952,"content":2953},{"level":209,"textAlign":53},[2954],{"text":2955,"type":50},"Questions fréquentes sur l'analyse des écarts budgétaires",{"type":43,"attrs":2957,"content":2958},{"backgroundColor":53},[2959],{"type":46,"attrs":2960,"content":2961},{"textAlign":53},[2962],{"text":1272,"type":50},{"type":43,"content":2964},[2965],{"type":46},[],[],[],"analyse-des-ecarts-budgetaires","fr/blog/analyse-des-ecarts-budgetaires",-3430,[],"39605731-405d-4ed8-ba5f-6ee0217e6dc4",[],"blog/analyse-des-ecarts-budgetaires",[2977,2978,2979],{"path":2975,"name":53,"lang":59,"published":53},{"path":2975,"name":53,"lang":65,"published":53},{"path":2975,"name":53,"lang":67,"published":53},{"name":2981,"created_at":2982,"published_at":2983,"updated_at":2984,"id":2985,"uuid":2986,"content":2987,"slug":3157,"full_slug":3158,"sort_by_date":53,"position":3159,"tag_list":3160,"is_startpage":30,"parent_id":1284,"meta_data":53,"group_id":3161,"first_published_at":2983,"release_id":53,"lang":59,"path":53,"alternates":3162,"default_full_slug":3163,"translated_slugs":3164},"Rapprochement à trois voies, comment contrôler une facture 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à trois voies, découvrez comment comparer commande, livraison et facture pour sécuriser vos paiements fournisseurs et limiter les erreurs.",[],[3041],{"cta":3042,"_uid":3043,"items":3044,"heading":3130,"reverse":30,"component":1278,"sectionSettings":3156},[],"f5d045b0-cf80-447d-ab21-5a9630df1bc3",[3045,3067,3088,3109],{"_uid":3046,"hide":30,"title":3047,"component":1211,"description":3048},"71962f21-f32e-4eb4-8592-9ca401def550","Qu’est-ce que le three-way matching (rapprochement à trois voies) ?",{"type":43,"attrs":3049,"content":3050},{"backgroundColor":53},[3051,3062],{"type":46,"attrs":3052,"content":3053},{"textAlign":53},[3054,3056,3060],{"text":3055,"type":50},"Le three-way matching, ou rapprochement à trois voies, consiste à comparer ",{"text":3057,"type":50,"marks":3058},"le bon de commande, le bon de livraison et la facture",[3059],{"type":168},{"text":3061,"type":50}," avant d’autoriser le paiement.",{"type":46,"attrs":3063,"content":3064},{"textAlign":53},[3065],{"text":3066,"type":50},"Il permet de vérifier que le prix facturé correspond à la commande et que les quantités facturées correspondent aux quantités reçues.",{"_uid":3068,"hide":30,"title":3069,"component":1211,"description":3070},"bc4ebe19-7ad2-4e6f-a309-96c28d9f55bb","Quelle différence entre le rapprochement à deux voies et à trois voies ?",{"type":43,"attrs":3071,"content":3072},{"backgroundColor":53},[3073,3078],{"type":46,"attrs":3074,"content":3075},{"textAlign":53},[3076],{"text":3077,"type":50},"Le rapprochement à deux voies compare le bon de commande et la facture. Il convient généralement aux services, aux abonnements et aux licences sans livraison physique.",{"type":46,"attrs":3079,"content":3080},{"textAlign":53},[3081,3083,3087],{"text":3082,"type":50},"Le rapprochement à trois voies ajoute le bon de livraison afin de contrôler ",{"text":3084,"type":50,"marks":3085},"les quantités réellement reçues",[3086],{"type":168},{"text":307,"type":50},{"_uid":3089,"hide":30,"title":3090,"component":1211,"description":3091},"ebc3eb86-83d0-4ca3-8c37-778b8a5a0ac1","Quels écarts le rapprochement permet-il de détecter ?",{"type":43,"attrs":3092,"content":3093},{"backgroundColor":53},[3094,3099],{"type":46,"attrs":3095,"content":3096},{"textAlign":53},[3097],{"text":3098,"type":50},"Il permet notamment de repérer les écarts de prix et de quantité, les articles non commandés, les livraisons partielles facturées en totalité, les frais supplémentaires et les doublons.",{"type":46,"attrs":3100,"content":3101},{"textAlign":53},[3102,3104,3108],{"text":3103,"type":50},"Chaque écart doit ensuite être analysé selon ",{"text":3105,"type":50,"marks":3106},"les seuils et les règles définis par l’entreprise",[3107],{"type":168},{"text":307,"type":50},{"_uid":3110,"hide":30,"title":3111,"component":1211,"description":3112},"aa2e2273-ef2c-4887-ab07-9c3e9c8fce3e","Le rapprochement à trois voies est-il obligatoire en France ?",{"type":43,"attrs":3113,"content":3114},{"backgroundColor":53},[3115,3120],{"type":46,"attrs":3116,"content":3117},{"textAlign":53},[3118],{"text":3119,"type":50},"Non, le three-way matching n’est pas une obligation légale générale. Il s’agit d’une bonne pratique de contrôle interne qui aide à sécuriser les achats et les paiements.",{"type":46,"attrs":3121,"content":3122},{"textAlign":53},[3123,3125,3129],{"text":3124,"type":50},"La facturation électronique facilite son automatisation, mais ",{"text":3126,"type":50,"marks":3127},"le niveau de rapprochement doit rester adapté à la nature de chaque dépense",[3128],{"type":168},{"text":307,"type":50},[3131],{"cta":3132,"_uid":3133,"title":3134,"eyebrow":3144,"subtitle":3151,"component":207,"textAlign":24,"eyebrowPill":30,"checkmarkList":30,"flexibleSection":3154,"sectionSettings":3155,"displaySeparator":30,"breakLineOnMobile":30,"subtitleLeftBorder":30,"customTitleFontSize":24},[],"f5b9e653-4d2a-42ac-8dd2-65a8fbeba5ff",{"type":43,"attrs":3135,"content":3136},{"backgroundColor":53},[3137],{"type":207,"attrs":3138,"content":3139},{"level":209,"textAlign":53},[3140],{"text":3141,"type":50,"marks":3142},"Questions fréquentes sur le rapprochement à trois 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00:00",[],"Facture d’acompte fournisseur, découvrez son calcul, les règles de TVA et les contrôles à effectuer avant le rapprochement avec la facture de solde.\n",[],[3216],{"cta":3217,"_uid":3218,"items":3219,"heading":3314,"reverse":30,"component":1278,"sectionSettings":3340},[],"14e773e4-85a2-422c-acbc-8f11dcdf65a2",[3220,3241,3268,3292],{"_uid":3221,"hide":30,"title":3222,"component":1211,"description":3223},"1685b4c9-e3d0-4743-9cec-6f2a0263ae82","La facture d’acompte est-elle obligatoire ?",{"type":43,"attrs":3224,"content":3225},{"backgroundColor":53},[3226,3231],{"type":46,"attrs":3227,"content":3228},{"textAlign":53},[3229],{"text":3230,"type":50},"Oui. 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hors politique, apprenez à qualifier les exceptions, les faire valider et ajuster votre politique sans perdre le contrôle.",[],[3400],{"cta":3401,"_uid":3402,"items":3403,"heading":3488,"reverse":30,"component":1278,"sectionSettings":3514},[],"3109170e-b9ac-4f67-827b-0d2dde5b3215",[3404,3424,3445,3466],{"_uid":3405,"hide":30,"title":3406,"component":1211,"description":3407},"27b28cef-99af-430e-b805-f7e215234ce6","Peut-on refuser une note de frais hors politique ?",{"type":43,"attrs":3408,"content":3409},{"backgroundColor":53},[3410,3415],{"type":46,"attrs":3411,"content":3412},{"textAlign":53},[3413],{"text":3414,"type":50},"Oui, une dépense peut être refusée lorsqu’elle n’est pas professionnelle, qu’elle n’est pas justifiée ou que son montant est manifestement disproportionné.",{"type":46,"attrs":3416,"content":3417},{"textAlign":53},[3418,3420],{"text":3419,"type":50},"Un dépassement de plafond ne justifie toutefois pas toujours un refus automatique. ",{"text":3421,"type":50,"marks":3422},"Une exception peut être approuvée si son motif est réel, documenté et validé par la bonne personne.",[3423],{"type":168},{"_uid":3425,"hide":30,"title":3426,"component":1211,"description":3427},"75c18d2c-1c96-47f9-9cf3-fc2b92b6030a","Une dépense qui dépasse le plafond peut-elle être remboursée ?",{"type":43,"attrs":3428,"content":3429},{"backgroundColor":53},[3430,3435],{"type":46,"attrs":3431,"content":3432},{"textAlign":53},[3433],{"text":3434,"type":50},"Oui. Le collaborateur doit expliquer le dépassement et fournir le justificatif correspondant. 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",{"text":3590,"type":50,"marks":3591},"Attribuez ensuite le dossier à la bonne personne",[3592],{"type":168},{"text":3594,"type":50},", avec une action et une échéance précises.",{"type":46,"attrs":3596,"content":3597},{"textAlign":53},[3598],{"text":3599,"type":50},"Une donnée manquante peut être complétée, un écart de prix doit être vérifié avec les achats et une modification d’IBAN doit être confirmée par un canal indépendant.",{"_uid":3601,"hide":30,"title":3602,"component":1211,"description":3603},"23cc5f21-cf34-42f3-a1f5-beab78d05f2c","Faut-il bloquer le paiement en cas d’écart entre la commande et la facture ?",{"type":43,"attrs":3604,"content":3605},{"backgroundColor":53},[3606,3611],{"type":46,"attrs":3607,"content":3608},{"textAlign":53},[3609],{"text":3610,"type":50},"Non, pas automatiquement. Si une partie du montant est certaine et non contestée, elle peut être réglée à l’échéance, après validation du paiement partiel et accord avec le fournisseur.",{"type":46,"attrs":3612,"content":3613},{"textAlign":53},[3614,3616],{"text":3615,"type":50},"La ligne litigieuse est ensuite traitée séparément, avec un avoir ou une facture rectificative si nécessaire. ",{"text":3617,"type":50,"marks":3618},"Le paiement doit rester intégralement documenté.",[3619],{"type":168},{"_uid":3621,"hide":30,"title":3622,"component":1211,"description":3623},"a2a1cc11-f0d6-4699-8b8b-d7308207a8bb","Comment automatiser le traitement des factures fournisseurs ?",{"type":43,"attrs":3624,"content":3625},{"backgroundColor":53},[3626,3631],{"type":46,"attrs":3627,"content":3628},{"textAlign":53},[3629],{"text":3630,"type":50},"L’automatisation repose sur l’extraction des données, le rapprochement à trois voies, les workflows d’approbation et le paiement intégré.",{"type":46,"attrs":3632,"content":3633},{"textAlign":53},[3634,3636,3640],{"text":3635,"type":50},"L’outil doit également permettre de gérer les exceptions avec ",{"text":3637,"type":50,"marks":3638},"un statut, un responsable et une échéance",[3639],{"type":168},{"text":3641,"type":50},", afin que seules les factures en écart nécessitent une intervention 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00:00",[],"Durée de conservation des documents d’entreprise, découvrez les délais par type, les règles de 2026 et les sanctions en cas de destruction anticipée.",[],[3743],{"cta":3744,"_uid":3745,"items":3746,"heading":3833,"reverse":30,"component":1278,"sectionSettings":3859},[],"0fea1def-2ce1-413f-8891-bfa4124b132b",[3747,3768,3790,3811],{"_uid":3748,"hide":30,"title":3749,"component":1211,"description":3750},"794e9889-487e-4056-9e3a-89f78363b1ab","Quelle est la durée de conservation des documents comptables d’une entreprise ?",{"type":43,"attrs":3751,"content":3752},{"backgroundColor":53},[3753,3763],{"type":46,"attrs":3754,"content":3755},{"textAlign":53},[3756,3758,3761],{"text":3757,"type":50},"Les documents comptables doivent généralement être conservés pendant ",{"text":3462,"type":50,"marks":3759},[3760],{"type":168},{"text":3762,"type":50},", conformément à l’article L123-22 du Code de 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Les entreprises doivent donc ",{"text":3785,"type":50,"marks":3786},"revoir leur calendrier de destruction",[3787],{"type":168},{"text":3789,"type":50}," pour les archives fiscales déjà constituées.",{"_uid":3791,"hide":30,"title":3792,"component":1211,"description":3793},"50716ec3-c6ea-4122-9d26-9e070d157bf4","Peut-on détruire les documents papier après les avoir numérisés ?",{"type":43,"attrs":3794,"content":3795},{"backgroundColor":53},[3796,3801],{"type":46,"attrs":3797,"content":3798},{"textAlign":53},[3799],{"text":3800,"type":50},"Oui, uniquement si la copie numérique est fiable et si la procédure de numérisation respecte les exigences légales.",{"type":46,"attrs":3802,"content":3803},{"textAlign":53},[3804,3806,3810],{"text":3805,"type":50},"Un scan ou une photographie isolée ne suffit pas nécessairement. 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Il peut gérer ",{"text":4368,"type":50,"marks":4369},"les banques, les paiements, le financement, les devises, la liquidité et les prévisions",[4370],{"type":168},{"text":4372,"type":50}," dans un environnement multi-entités.",{"_uid":4374,"hide":30,"title":4375,"component":1211,"description":4376},"3fbe144e-73f9-48ca-9cce-605968ae8135","Quel logiciel de trésorerie choisir pour une PME ?",{"type":43,"attrs":4377,"content":4378},{"backgroundColor":53},[4379],{"type":46,"attrs":4380,"content":4381},{"textAlign":53},[4382,4384,4388],{"text":4383,"type":50},"Une PME peut privilégier une solution de trésorerie spécialisée, une brique intégrée à son logiciel comptable ou une solution bancaire enrichie. 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CCA et dépenses par carte : apprenez à rattacher chaque charge au bon exercice et à sécuriser vos écritures de clôture 2026.",[],[4507],{"cta":4508,"_uid":4509,"items":4510,"heading":4583,"reverse":30,"component":1278,"sectionSettings":4609},[],"55c17a69-93dd-44c2-b7db-3e71c7a7814e",[4511,4522,4533,4550,4567],{"_uid":4512,"hide":30,"title":4513,"component":1211,"description":4514},"8a364026-11f9-45e4-a204-21862c6921c6","Quelle est la différence entre une FNP et une CCA ?",{"type":43,"attrs":4515,"content":4516},{"backgroundColor":53},[4517],{"type":46,"attrs":4518,"content":4519},{"textAlign":53},[4520],{"text":4521,"type":50},"Une FNP concerne une charge déjà consommée à la clôture, mais dont la facture n’est pas encore reçue. Une CCA concerne une charge déjà comptabilisée, mais qui relève en tout ou partie de l’exercice suivant.",{"_uid":4523,"hide":30,"title":4524,"component":1211,"description":4525},"4540fc40-ceed-4b1e-bd58-d6b959b77b91","Une charge constatée d’avance a-t-elle un impact sur la TVA ?",{"type":43,"attrs":4526,"content":4527},{"backgroundColor":53},[4528],{"type":46,"attrs":4529,"content":4530},{"textAlign":53},[4531],{"text":4532,"type":50},"Non. La CCA est enregistrée hors taxes, car la facture initiale a déjà été comptabilisée avec sa TVA. La régularisation porte uniquement sur la charge et ne génère pas de nouveau mouvement de TVA.",{"_uid":4534,"hide":30,"title":4535,"component":1211,"description":4536},"14b5a143-d63c-4d94-81a3-8da36fe06104","Faut-il extourner les écritures de FNP et de CCA ?",{"type":43,"attrs":4537,"content":4538},{"backgroundColor":53},[4539],{"type":46,"attrs":4540,"content":4541},{"textAlign":53},[4542,4544,4548],{"text":4543,"type":50},"Oui, ces écritures d’inventaire sont généralement extournées à l’ouverture de l’exercice suivant. 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00:00",[],"Logiciel de gestion des dépenses pour PME : comparez cartes d’entreprise, notes de frais, factures, workflows et intégrations comptables.",[],[4679],{"cta":4680,"_uid":4681,"items":4682,"heading":4765,"reverse":30,"component":1278,"sectionSettings":4791},[],"b87e3736-f663-4f97-bbd5-bc13fe2b3a5d",[4683,4700,4716,4733,4749],{"_uid":4684,"hide":30,"title":4685,"component":1211,"description":4686},"4d59fbe2-9211-447b-baa7-22ac2a7f57e2","Combien coûte un logiciel de gestion des dépenses pour une PME ?",{"type":43,"attrs":4687,"content":4688},{"backgroundColor":53},[4689],{"type":46,"attrs":4690,"content":4691},{"textAlign":53},[4692,4694,4698],{"text":4693,"type":50},"Le prix dépend du nombre d’utilisateurs, des cartes, des fonctionnalités, du volume de transactions et des intégrations demandées. Les solutions peuvent fonctionner avec ",{"text":4695,"type":50,"marks":4696},"un abonnement mensuel, une tarification par utilisateur ou une offre sur devis",[4697],{"type":168},{"text":4699,"type":50},". Comparez surtout le coût total avec le temps consacré aujourd’hui à la saisie, aux relances et aux corrections.",{"_uid":4701,"hide":30,"title":4702,"component":1211,"description":4703},"ae408c76-b477-4f6a-807b-ff76fafdbae8","Quelle est la différence entre la gestion des dépenses et les notes de frais ?",{"type":43,"attrs":4704,"content":4705},{"backgroundColor":53},[4706],{"type":46,"attrs":4707,"content":4708},{"textAlign":53},[4709,4711,4715],{"text":4710,"type":50},"Les notes de frais concernent les dépenses avancées personnellement par les collaborateurs et remboursées par l’entreprise. La gestion des dépenses couvre un périmètre plus large : ",{"text":4712,"type":50,"marks":4713},"cartes d’entreprise, factures fournisseurs, notes de frais, achats récurrents et contrôles budgétaires",[4714],{"type":168},{"text":307,"type":50},{"_uid":4717,"hide":30,"title":4718,"component":1211,"description":4719},"32cbc670-4a0b-4fd7-a27a-71a6ed18f746","Un logiciel de gestion des dépenses est-il compatible avec Pennylane, Cegid ou Sage ?",{"type":43,"attrs":4720,"content":4721},{"backgroundColor":53},[4722],{"type":46,"attrs":4723,"content":4724},{"textAlign":53},[4725,4727,4731],{"text":4726,"type":50},"La plupart des solutions ciblant les PME françaises proposent des intégrations ou des exports vers les principaux logiciels comptables. Vérifiez toutefois ",{"text":4728,"type":50,"marks":4729},"la fréquence de synchronisation, le mapping des comptes, la transmission des justificatifs et la gestion des erreurs",[4730],{"type":168},{"text":4732,"type":50}," avant de choisir.",{"_uid":4734,"hide":30,"title":4735,"component":1211,"description":4736},"77ef4143-b0b8-496e-b7b4-d7305d2baa24","Combien de temps faut-il pour déployer un logiciel de gestion des dépenses ?",{"type":43,"attrs":4737,"content":4738},{"backgroundColor":53},[4739],{"type":46,"attrs":4740,"content":4741},{"textAlign":53},[4742,4744,4748],{"text":4743,"type":50},"Un déploiement simple peut prendre quelques semaines. Le délai augmente avec le nombre d’entités, de cartes, d’utilisateurs et de règles comptables. 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00:00",[],"Omnibus CSRD 2026 : seuils de 1 000 salariés et 450 M€, calendrier révisé, VSME et actions à prévoir pour les DAF et les entreprises.\n",[],[4872],{"cta":4873,"_uid":4874,"items":4875,"heading":4953,"reverse":30,"component":1278,"sectionSettings":4977},[],"72e4f3db-ca09-4f67-905a-cbe932d89f63",[4876,4893,4910,4921,4938],{"_uid":4877,"hide":30,"title":4878,"component":1211,"description":4879},"181c2e80-937b-4dbb-b6ca-5a80d3e17ab4","Quelles entreprises restent soumises à la CSRD après l’Omnibus ?",{"type":43,"attrs":4880,"content":4881},{"backgroundColor":53},[4882],{"type":46,"attrs":4883,"content":4884},{"textAlign":53},[4885,4887,4891],{"text":4886,"type":50},"Les entreprises qui dépassent simultanément ",{"text":4888,"type":50,"marks":4889},"1 000 salariés et 450 millions d’euros de chiffre d’affaires net",[4890],{"type":168},{"text":4892,"type":50}," restent dans le périmètre obligatoire de la CSRD révisée. Les entreprises qui ne dépassent pas ces deux seuils sortent généralement du périmètre obligatoire, sous réserve des situations particulières liées au groupe.",{"_uid":4894,"hide":30,"title":4895,"component":1211,"description":4896},"bfbaba5b-ac8e-401b-946f-85e887a81303","Quand les entreprises nouvellement concernées publieront-elles leur premier rapport ?",{"type":43,"attrs":4897,"content":4898},{"backgroundColor":53},[4899],{"type":46,"attrs":4900,"content":4901},{"textAlign":53},[4902,4904,4908],{"text":4903,"type":50},"Les entreprises nouvellement concernées par les seuils révisés publieront leur premier rapport en ",{"text":4905,"type":50,"marks":4906},"2028 sur l’exercice 2027",[4907],{"type":168},{"text":4909,"type":50},". 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Les demandes doivent s’appuyer sur le contenu du standard volontaire applicable.",{"_uid":4922,"hide":30,"title":4923,"component":1211,"description":4924},"2968fde6-2210-4088-aff7-ed1275aa59fa","À quoi sert le VSME pour une entreprise sortie du périmètre CSRD ?",{"type":43,"attrs":4925,"content":4926},{"backgroundColor":53},[4927],{"type":46,"attrs":4928,"content":4929},{"textAlign":53},[4930,4932,4936],{"text":4931,"type":50},"Le VSME permet à une PME de structurer ",{"text":4933,"type":50,"marks":4934},"un socle volontaire et proportionné de données de durabilité",[4935],{"type":168},{"text":4937,"type":50},". 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",{"text":4950,"type":50,"marks":4951},"La priorité consiste donc à clarifier votre statut, puis à fiabiliser les informations que vos clients peuvent vous demander.",[4952],{"type":168},[4954],{"cta":4955,"_uid":4956,"title":4957,"eyebrow":4965,"subtitle":4972,"component":207,"textAlign":24,"eyebrowPill":30,"checkmarkList":30,"flexibleSection":4975,"sectionSettings":4976,"displaySeparator":30,"breakLineOnMobile":30,"subtitleLeftBorder":30,"customTitleFontSize":24},[],"cbaf1c9f-32d2-4f32-9c41-f2aeab756a1a",{"type":43,"attrs":4958,"content":4959},{"backgroundColor":53},[4960],{"type":207,"attrs":4961,"content":4962},{"level":209,"textAlign":53},[4963],{"text":4964,"type":50},"Questions fréquentes sur l'Omnibus et la CSRD",{"type":43,"attrs":4966,"content":4967},{"backgroundColor":53},[4968],{"type":46,"attrs":4969,"content":4970},{"textAlign":53},[4971],{"text":1272,"type":50},{"type":43,"content":4973},[4974],{"type":46},[],[],[],"omnibus-csrd","fr/blog/omnibus-csrd",-2540,[],"1521f5a7-3bc3-4ac6-8f3e-3b1096afb3ba",[],"blog/omnibus-csrd",[4986,4987,4988],{"path":4984,"name":53,"lang":59,"published":53},{"path":4984,"name":53,"lang":65,"published":53},{"path":4984,"name":53,"lang":67,"published":53},{"name":4990,"created_at":4991,"published_at":4992,"updated_at":4993,"id":4994,"uuid":4995,"content":4996,"slug":5141,"full_slug":5142,"sort_by_date":53,"position":5143,"tag_list":5144,"is_startpage":30,"parent_id":1284,"meta_data":53,"group_id":5145,"first_published_at":4992,"release_id":53,"lang":59,"path":53,"alternates":5146,"default_full_slug":5147,"translated_slugs":5148},"Prime de partage de la valeur en 2026 : obligations, options et budget pour le DAF","2026-08-14T12:31:34.489Z","2026-08-14T13:16:37.062Z","2026-08-14T13:16:37.096Z",208982403064812,"cda6c1a0-234e-4589-92f5-228566c4b76e",{"_uid":4997,"title":4990,"topics":4998,"noIndex":30,"category":5007,"language":5016,"component":1176,"heroMedia":5017,"publishedAt":4867,"redirectUrl":24,"listingImage":5024,"metaDescription":5025,"bottomArticleCta":5026,"componentsAfterTheArticle":5027},"343b3128-983a-45ff-a746-24a1aa918690",[4999],{"name":71,"created_at":72,"published_at":73,"updated_at":74,"id":75,"uuid":76,"content":5000,"slug":88,"full_slug":89,"sort_by_date":53,"position":90,"tag_list":5001,"is_startpage":30,"parent_id":92,"meta_data":53,"group_id":93,"first_published_at":94,"release_id":53,"lang":59,"path":53,"alternates":5002,"default_full_slug":96,"translated_slugs":5003,"_stopResolving":68},{"_uid":86,"name":71,"component":87},[],[],[5004,5005,5006],{"path":96,"name":53,"lang":59,"published":53},{"path":96,"name":53,"lang":65,"published":53},{"path":96,"name":53,"lang":67,"published":53},{"name":1164,"created_at":1165,"published_at":16,"updated_at":1166,"id":1167,"uuid":1168,"content":5008,"slug":1176,"full_slug":1177,"sort_by_date":53,"position":1178,"tag_list":5010,"is_startpage":30,"parent_id":1180,"meta_data":53,"group_id":1181,"first_published_at":1182,"release_id":53,"lang":59,"path":53,"alternates":5011,"default_full_slug":1184,"translated_slugs":5012,"_stopResolving":68},{"_uid":1170,"icon":5009,"name":1164,"component":1175},{"id":1172,"alt":1173,"name":24,"focus":24,"title":24,"filename":1174,"copyright":24,"fieldtype":29,"is_external_url":30},[],[],[5013,5014,5015],{"path":1184,"name":53,"lang":59,"published":53},{"path":1184,"name":53,"lang":65,"published":53},{"path":1184,"name":53,"lang":67,"published":53},[59],[5018],{"_uid":5019,"asset":5020,"caption":24,"component":1196},"2ebe63d4-f1f6-4462-97d2-90386ee2fee1",{"id":5021,"alt":24,"name":24,"focus":24,"title":24,"source":24,"filename":5022,"copyright":24,"fieldtype":29,"meta_data":5023,"is_external_url":30},189927423877183,"https://a.storyblok.com/f/146026/1376x768/90b9e67f35/1778521717468-v1ey7.png",{},[],"Partage de la valeur 2026 : obligations des entreprises, choix entre PPV, intéressement et participation, calendrier et budget à prévoir pour le DAF.",[],[5028],{"cta":5029,"_uid":5030,"items":5031,"heading":5116,"reverse":30,"component":1278,"sectionSettings":5140},[],"eb685b66-d405-4a61-974b-de4f3560b4f0",[5032,5043,5060,5077,5094],{"_uid":5033,"hide":30,"title":5034,"component":1211,"description":5035},"f1780251-ae4a-425d-a4f8-1d7bea3a582b","Quelles entreprises sont concernées par l’obligation de partage de la valeur ?",{"type":43,"attrs":5036,"content":5037},{"backgroundColor":53},[5038],{"type":46,"attrs":5039,"content":5040},{"textAlign":53},[5041],{"text":5042,"type":50},"L’obligation concerne les entreprises d’au moins 11 salariés qui ont réalisé un bénéfice net fiscal d’au moins 1 % du chiffre d’affaires pendant trois exercices consécutifs et qui ne sont pas déjà soumises à la participation obligatoire. Le dispositif s’applique aux exercices ouverts après le 31 décembre 2024.",{"_uid":5044,"hide":30,"title":5045,"component":1211,"description":5046},"d4b1057c-3f46-4394-964b-621215b4892e","La prime de partage de la valeur est-elle obligatoire ?",{"type":43,"attrs":5047,"content":5048},{"backgroundColor":53},[5049],{"type":46,"attrs":5050,"content":5051},{"textAlign":53},[5052,5054,5058],{"text":5053,"type":50},"Non. La PPV est l’une des options disponibles. L’entreprise peut également choisir ",{"text":5055,"type":50,"marks":5056},"la participation, l’intéressement ou l’abondement d’un plan d’épargne",[5057],{"type":168},{"text":5059,"type":50},", selon les conditions prévues par la loi.",{"_uid":5061,"hide":30,"title":5062,"component":1211,"description":5063},"9b94a6ea-54bc-4b1b-aaa2-32a66217600c","Quel est le plafond d’exonération de la PPV ?",{"type":43,"attrs":5064,"content":5065},{"backgroundColor":53},[5066],{"type":46,"attrs":5067,"content":5068},{"textAlign":53},[5069,5071,5075],{"text":5070,"type":50},"La PPV est exonérée dans la limite de ",{"text":5072,"type":50,"marks":5073},"3 000 € par bénéficiaire et par année civile",[5074],{"type":168},{"text":5076,"type":50},". Ce plafond peut atteindre 6 000 € lorsque l’entreprise dispose aussi d’un dispositif d’intéressement ou de participation. Un régime temporaire plus favorable s’applique jusqu’au 31 décembre 2026 dans certaines entreprises de moins de 50 salariés.",{"_uid":5078,"hide":30,"title":5079,"component":1211,"description":5080},"23d98ee2-c951-4b69-a9b1-1f635e4cca73","Quand verser l’intéressement ou la participation pour un exercice clos le 31 décembre ?",{"type":43,"attrs":5081,"content":5082},{"backgroundColor":53},[5083],{"type":46,"attrs":5084,"content":5085},{"textAlign":53},[5086,5088,5092],{"text":5087,"type":50},"Pour un exercice clos le 31 décembre, l’intéressement et la participation doivent généralement être versés au plus tard ",{"text":5089,"type":50,"marks":5090},"le 31 mai",[5091],{"type":168},{"text":5093,"type":50},", selon les règles propres à chaque dispositif. La PPV bénéficie d’un calendrier plus souple, avec un versement possible au cours de l’année civile dans la limite d’un versement par trimestre.",{"_uid":5095,"hide":30,"title":5096,"component":1211,"description":5097},"9d07f9a2-fb6f-4922-b1c9-fa2357dc4fc9","Comment garder le contrôle des dépenses engagées ?",{"type":43,"attrs":5098,"content":5099},{"backgroundColor":53},[5100,5111],{"type":46,"attrs":5101,"content":5102},{"textAlign":53},[5103,5105,5109],{"text":5104,"type":50},"Le montant de la prime n’est pas le seul sujet à anticiper. 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