{"id":193,"date":"2026-10-16T11:06:25","date_gmt":"2026-10-16T11:06:25","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=193"},"modified":"2026-10-16T21:53:49","modified_gmt":"2026-10-16T19:53:49","slug":"lc-21e726d57cad0bff8522","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/faq-comptabilite\/composition-du-cout-d-achat.php","title":{"rendered":"Quelle est la composition du co\u00fbt d\u2019achat ?"},"content":{"rendered":"<h1>Quelle est la composition du co\u00fbt d\u2019achat ?<\/h1>\n<div id=\"section\"><input type=\"hidden\" id=\"user_connected_quotes\"><\/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\u00e9l\u00e9chargements !<\/span><\/div>\n<div id=\"users_only_title_2\">Devenez un membre premium pour <strong><span id=\"underline\">3 \u20ac seulement<\/span><\/strong><\/div>\n<div class=\"users_only_price_fork\"><a href=\"\/create_account\/page-1.html\" style=\"color: #fff;text-decoration:none;display:block;padding:8px;\">Devenir Membre Premium <strong> &#8211; 3 \u20ac<\/strong><\/a><\/div>\n<div id=\"account_link_connect\">\n\t\t\t\t\t\t\t\t\t\t\t\tVous avez d\u00e9j\u00e0 un compte, <a href=\"\/manage_account.html\">Identifiez-vous<\/a>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n<div id=\"close_account_box\">FERMER [X]<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div align=\"center\">\n\n<\/div>\n<div id=\"article\"><input type=\"hidden\" id=\"file_name\" name=\"file_name\"><\/p>\n<p>Le prix d\u2019achat : Prix d\u2019achat hors taxes r\u00e9cup\u00e9rables, les taxes non r\u00e9cup\u00e9rables sont \u00e0 la charge de l\u2019entreprise donc ils font partie du co\u00fbt d\u2019achat.<\/p>\n<div align=\"center\">\n\n<\/div>\n<p>Les frais autres que le prix d\u2019achat : ou frais accessoires qui se divisent on :<\/p>\n<p>&#8211; <span class=\"u\">Frais accessoires d\u2019achat :<\/span> Frais pay\u00e9s \u00e0 des tiers concernant les mati\u00e8res et la marchandise avant l\u2019arriv\u00e9 dans l\u2019entreprise, comme le transport et les commissions. Ces frais peuvent \u00eatre calcul\u00e9s avec le co\u00fbt d\u2019achat ou s\u00e9par\u00e9ment.<\/p>\n<p>&#8211; <span class=\"u\">Frais accessoires d\u2019approvisionnement :<\/span> Les frais accessoires d\u2019approvisionnement sont des charges indirectes qui concernent la mise en stock des marchandises des mati\u00e8res et des fournitures. <\/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.html\">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.html\">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.html\">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.html\">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\">\n<\/div>\n<div style=\"\n    padding: 4px;\n    border: 1px #2e93c361 solid;\n    border-radius: 2px;\n    transition: all 0.3s cubic-bezier(.25,.8,.25,1);\n    \"><\/p>\n<div><a id=\"title_external_from_page\" href=\"\/comptabilite-modeles-excel.html\">Documents de comptabilit\u00e9 (mod\u00e8les et tableurs Excel,xls,xlsx)<\/a><\/div>\n<div align=\"left\">\n<p id=\"p_to_hide\" style=\"margin-top: 6px;\n    margin-bottom: 6px;\">Documents, mod\u00e8les et tableurs Microsoft Excel et Libre Office. Calcul des heures de travail, \u00e9tat de rapprochement bancaire, compte de r\u00e9sultat, Mod\u00e8le facture avec TVA, remise et acompte&#8230; <\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"sidebarRight\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Quelle est la composition du co\u00fbt d\u2019achat ? Seuls nos membres premium peuvent voir les liens, et les t\u00e9l\u00e9chargements ! [&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-193","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/193","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=193"}],"version-history":[{"count":3,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/193\/revisions"}],"predecessor-version":[{"id":2088,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/193\/revisions\/2088"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=193"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}