{"id":176,"date":"2026-10-16T11:06:25","date_gmt":"2026-10-16T11:06:25","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=176"},"modified":"2026-10-16T21:53:49","modified_gmt":"2026-10-16T19:53:49","slug":"lc-9e601b48cc43b70ce9be","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/faq-comptabilite\/centres-operationnels.php","title":{"rendered":"Que signifient centres op\u00e9rationnels ?"},"content":{"rendered":"<h1>Que signifient centres op\u00e9rationnels ?<\/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=\"344\" name=\"file_name\"\/><\/p>\n<p>Les centres op\u00e9rationnels sont des centres d&rsquo;analyse dont l&rsquo;activit\u00e9 peut \u00eatre mesur\u00e9e par une unit\u00e9 physique \u00a0\u00bb Unit\u00e9 d&rsquo;oeuvre\u00a0\u00bb.<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<p><\/p>\n<\/div>\n<p><span class=\"b\">Pour aller plus loin<\/span><\/p>\n<p><a href=\"\/cours\/cours-de-comptabilite-analytique\/principe-de-centres-d-analyse.php\">Principe de centres d&rsquo;analyse :<\/a> Le centre d&rsquo;analyse est une division de l&rsquo;unit\u00e9 comptable dans laquelle sont regroup\u00e9s les \u00e9l\u00e9ments de charges indirectes. Le centre d&rsquo;analyse doit regroup\u00e9 les charges indirectes qui pr\u00e9sentent un caract\u00e8re d&rsquo;homog\u00e9n\u00e9it\u00e9.<\/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\/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=\"\/articles\/comparaisons-comptabilite-generale-et-comptabilite-analytique.php\">Comparaisons entre la comptabilit\u00e9 g\u00e9n\u00e9rale et la comptabilit\u00e9 analytique :<\/a> La comptabilit\u00e9 g\u00e9n\u00e9rale et la comptabilit\u00e9 analytique sont les deux types de comptabilit\u00e9 les plus utilis\u00e9es par les entreprises; la premi\u00e8re est un outil d\u2019information et joue un r\u00f4le juridique, et la seconde se pr\u00e9sente&#8230;<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Que signifient centres op\u00e9rationnels ? Seuls nos membres premium peuvent voir les liens, et les t&eacute;l&eacute;chargements ! Devenez un membre [&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-176","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/176","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=176"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/176\/revisions"}],"predecessor-version":[{"id":2060,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/176\/revisions\/2060"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=176"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}