{"id":252,"date":"2026-10-16T11:06:26","date_gmt":"2026-10-16T11:06:26","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=252"},"modified":"2026-10-16T21:53:48","modified_gmt":"2026-10-16T19:53:48","slug":"lc-761fbe1c003036977bff","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/faq-comptabilite\/methode-first-in-first-out.php","title":{"rendered":"C&rsquo;est quoi la m\u00e9thode First in\/First out FIFO ?"},"content":{"rendered":"<h1>C&rsquo;est quoi la m\u00e9thode First in\/First out FIFO ?<\/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\"><a href=\"\/create_account\/page-1.html\" style=\"color: #fff;text-decoration:none;display:block;padding:8px;\">Devenir Membre Premium <strong> &#8211; 3 &euro;<\/strong><\/a><\/div>\n<div id=\"account_link_connect\">\n\t\t\t\t\t\t\t\t\t\t\t\tVous avez d&eacute;j&agrave; 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\" value=\"332\" name=\"file_name\"\/><\/p>\n<p>Dans la <strong>m\u00e9thode FiFo <\/strong>(premi\u00e8re entr\u00e9e, premi\u00e8re sortie,<strong>First in\/First<\/strong>) les mati\u00e8res sortent du stock dans l&rsquo;ordre o\u00f9 elles sont entr\u00e9es.<\/p>\n<div align=\"center\">\n\n<\/div>\n<p>Dans cette m\u00e9thode, le premier article sorti est le premier entr\u00e9, toute sortie est \u00e9valu\u00e9e au co\u00fbt d&rsquo;entr\u00e9e le plus ancien.<\/p>\n<p>Cette m\u00e9thode se base sur la notion du lot, qui est d\u00e9fini comme un ensemble de biens (marchandises, mati\u00e8res premi\u00e8res&#8230;).<\/p>\n<p><p><span class=\"b\">Pour aller plus loin<\/span><\/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\/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\/differents-couts-comptabilite-analytique.html\">Les diff\u00e9rents co\u00fbts de la comptabilit\u00e9 analytique :<\/a> Les diff\u00e9rents co\u00fbts associ\u00e9s \u00e0 un produit se constituent d&rsquo;un ensemble de charges relative \u00e0 se dernier et sont support\u00e9es par l&rsquo;entreprise, co\u00fbts, co\u00fbts de revient, co\u00fbts directes, co\u00fbts indirectes, co\u00fbts en l&rsquo;absence de stock .<\/p>\n<p><a href=\"\/cours\/cours-de-comptabilite-analytique\/variabilite-charges-comptabilite-analytique.html\">La variabilit\u00e9 des charges de la comptabilit\u00e9 analytique :<\/a> Dans l&rsquo;entreprise certaines charges varient selon la production et d&rsquo;autres sont ind\u00e9pendantes de l&rsquo;activit\u00e9. Il y a trois types de charges : charges fixes, charges variables, et charges semi variables.<\/p>\n<\/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&eacute; (mod&egrave;les 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&egrave;les et tableurs Microsoft Excel et Libre Office. Calcul des heures de travail, &eacute;tat de rapprochement bancaire, compte de r&eacute;sultat, Mod&egrave;le 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>C&rsquo;est quoi la m\u00e9thode First in\/First out FIFO ? Seuls nos membres premium peuvent voir les liens, et les t&eacute;l&eacute;chargements [&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-252","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/252","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=252"}],"version-history":[{"count":3,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/252\/revisions"}],"predecessor-version":[{"id":1987,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/252\/revisions\/1987"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=252"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}