{"id":211,"date":"2026-10-16T11:06:25","date_gmt":"2026-10-16T11:06:25","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=211"},"modified":"2026-10-16T21:53:50","modified_gmt":"2026-10-16T19:53:50","slug":"lc-534dd2dd3879f9530193","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/faq-comptabilite\/criteres-analyse-des-charges.php","title":{"rendered":"Quels sont les crit\u00e8res d&rsquo;analyse des charges ?"},"content":{"rendered":"<h1>Quels sont les crit\u00e8res d&rsquo;analyse des charges ?<\/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>Les charges de la comptabilit\u00e9 analytique peuvent \u00eatre analys\u00e9es selon plusieurs crit\u00e8res :<\/p>\n<li>&#8211; Analyse par fonction<\/li>\n<li>&#8211; Analyse par produit<\/li>\n<li>&#8211; Analyse par commande<\/li>\n<li>&#8211; Analyse par centre d\u2019activit\u00e9<\/li>\n<div align=\"center\">\n\n<\/div>\n<p><span class=\"b\">Pour aller plus loin<\/span><\/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>Quels sont les crit\u00e8res d&rsquo;analyse des charges ? 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-211","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/211","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=211"}],"version-history":[{"count":3,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/211\/revisions"}],"predecessor-version":[{"id":2115,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/211\/revisions\/2115"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=211"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}