{"id":182,"date":"2026-10-16T11:06:25","date_gmt":"2026-10-16T11:06:25","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=182"},"modified":"2026-10-16T21:53:49","modified_gmt":"2026-10-16T19:53:49","slug":"lc-194ecaaea0855c97ed60","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/faq-comptabilite\/charges-non-incorporelles.php","title":{"rendered":"Que signifie charges non incorporales ?"},"content":{"rendered":"<h1>Que signifie charges non incorporales ?<\/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=\"334\" name=\"file_name\"\/><\/p>\n<p><p>Les charges retenus par la comptabilit\u00e9 g\u00e9n\u00e9rale seront exclus du calcul des co\u00fbts, il s&rsquo;agit de :<\/p>\n<li>&#8211; Charges non courantes.<\/li>\n<li>&#8211; Charges ou dotations non habituels; hors de la p\u00e9riode \u00e9tudi\u00e9e.<\/li>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<p><\/p>\n<\/div>\n<p><p><span class=\"b\">Pour aller plus loin<\/span><\/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 directe.<\/p>\n<p><a href=\"\/cours\/cours-de-comptabilite-analytique\/comparaison-entre-methodes-d-analyse-des-charges.php\">Analyse des charges directes : Comparaison entre les diff\u00e9rentes m\u00e9thodes :<\/a> Comme il est pr\u00e9cis\u00e9 dans le cours sur l\u2019analyse des charges directes de la comptabilit\u00e9 analytique il y a trois m\u00e9thodes d\u2019analyse des charges directes : Co\u00fbt moyen unitaire pond\u00e9r\u00e9, Premier entr\u00e9 Premier sorti, Dernier entr\u00e9 Premier sorti. Nous allons effectu\u00e9s une comparaison entre les trois m\u00e9thodes.<\/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<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Que signifie charges non incorporales ? Seuls nos membres premium peuvent voir les liens, et les t&eacute;l&eacute;chargements ! 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