{"id":175,"date":"2026-10-16T11:06:25","date_gmt":"2026-10-16T11:06:25","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=175"},"modified":"2026-10-16T21:53:49","modified_gmt":"2026-10-16T19:53:49","slug":"lc-e1130e8a3c96371115e8","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/faq-comptabilite\/calculer-le-cout-d-achat.php","title":{"rendered":"Comment calculer le co\u00fbt d\u2019achat ?"},"content":{"rendered":"<h1>Comment calculer le co\u00fbt d\u2019achat ?<\/h1>\n<div id=\"section\"><input type=\"hidden\" id=\"user_connected_quotes\" value=\"0\"><\/p>\n<div id=\"blackBack\"><\/div>\n<div id=\"userBlockNotConnected\" style=\"display:none;\">\n<div id=\"users_only\">\n<div id=\"users_only_title\">Seuls nos <span id=\"underline\">membres premium<\/span> peuvent voir <span id=\"underline\">les liens, et les t&eacute;l&eacute;chargements !<\/span><\/div>\n<div id=\"users_only_title_2\">Devenez un membre premium pour <strong><span id=\"underline\">3 &euro; seulement<\/span><\/strong><\/div>\n<div class=\"users_only_price_fork\">Devenir Membre Premium <strong> &#8211; 3 &euro;<\/strong><\/div>\n<div id=\"account_link_connect\">\n<p>\t\t\t\t\t\t\t\t\t\t\t\tVous avez d&eacute;j&agrave; un compte, Identifiez-vous<\/p><\/div>\n<div id=\"close_account_box\">FERMER [X]<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div id=\"article\"><input type=\"hidden\" id=\"file_name\" value=\"338\" name=\"file_name\"\/><\/p>\n<p>Le calcul du co\u00fbt d\u2019achat est la premi\u00e8re partie dans le calcul du co\u00fbt de revient complet, qui comporte en plus du co\u00fbt d\u2019achat les co\u00fbts de production et les co\u00fbts hors production.<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<p><\/p>\n<\/div>\n<p><span class=\"b\">Co\u00fbt de revient complet = Co\u00fbt d\u2019achat + co\u00fbts de production + co\u00fbts hors production<\/span><\/p>\n<p>Les co\u00fbts d\u2019achat repr\u00e9sentent tous ce qu\u2019a co\u00fbt\u00e9 l\u2019acquisition de marchandise et les mati\u00e8res achet\u00e9es jusqu\u2019au moment de leurs mise en stock.<\/p>\n<p><span class=\"b\">Pour aller plus loin<\/span><\/p>\n<p><a href=\"\/cours\/cours-de-comptabilite-analytique\/definition-et-calcul-du-cout-d-achat.php\">D\u00e9finition et calcul du co\u00fbt d\u2019achat :<\/a> Pour former le co\u00fbt correspondant \u00e0 un produit (selon la m\u00e9thode des co\u00fbts complets) on doit regrouper les diverses charges concernant le produit depuis son entr\u00e9e \u00e0 l\u2019entreprise sous forme de mati\u00e8re premi\u00e8re, jusqu\u2019\u00e0 sa vente sous forme de produit fini.<\/p>\n<p><a href=\"\/cours\/cours-de-comptabilite-analytique\/charges-comptabilite-analytique.php\">Les charges de la comptabilit\u00e9 analytique :<\/a> Les charges de la comptabilit\u00e9 analytique sont des charges qui seront utiliser pour calculer les co\u00fbts de l&rsquo;entreprise comme les co\u00fbts d&rsquo;achat, les co\u00fbts de fabrication, les co\u00fbts de revient.<\/p>\n<p><a href=\"\/cours\/cours-de-comptabilite-analytique\/analyse-des-charges-directes.php\">Analyse des charges directes :<\/a> Cette analyse relative \u00e0 la m\u00e9thode du co\u00fbt r\u00e9el complet comprenne les charges directes qui se composent des co\u00fbts de mati\u00e8res premi\u00e8res et mati\u00e8res incorpor\u00e9es et de la main d&rsquo;oeuvre directes.<\/p>\n<p><a href=\"\/cours\/cours-de-comptabilite-analytique\/introduction-comptabilite-analytique.php\">Introduction \u00e0 la comptabilit\u00e9 analytique :<\/a> La comptabilit\u00e9 analytique est un mode de traitement des donn\u00e9es. La comptabilit\u00e9 analytique doit fournir les \u00e9l\u00e9ments qui permettent d&rsquo;\u00e9clairer les prises de d\u00e9cisions \u00e0 travers l&rsquo;analyse des co\u00fbts qui jouent un r\u00f4le important dans les prises de d\u00e9cisions.<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Comment calculer le co\u00fbt d\u2019achat ? Seuls nos membres premium peuvent voir les liens, et les t&eacute;l&eacute;chargements ! Devenez un [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-175","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/175","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=175"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/175\/revisions"}],"predecessor-version":[{"id":2058,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/175\/revisions\/2058"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=175"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}