{"id":454,"date":"2026-10-16T11:06:50","date_gmt":"2026-10-16T11:06:50","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=454"},"modified":"2026-10-16T17:22:09","modified_gmt":"2026-10-16T15:22:09","slug":"lc-da6dfff74ab0d0589b4d","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/prix.htm","title":{"rendered":"Prix : vente, achat, taxes et co\u00fbt"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>Prix : vente, achat, taxes et co\u00fbt<\/h1>\n<p><strong>Le prix est le montant convenu ou propos\u00e9 pour une transaction.<\/strong> Il se distingue du <a href=\"\/vocabulaire\/couts.php\">co\u00fbt<\/a>, qui d\u00e9crit les ressources retenues dans un calcul de production, d\u2019achat ou de revient.<\/p>\n<p>La lecture exige de pr\u00e9ciser l\u2019unit\u00e9, la quantit\u00e9, la monnaie et la base fiscale. Un prix hors taxes ne se compare pas directement \u00e0 un prix toutes taxes comprises. Les remises, frais et conditions de livraison peuvent modifier le montant final de la transaction.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur prix<\/strong><\/p>\n<ul>\n<li>Prix affich\u00e9 : Tarif de d\u00e9part.<\/li>\n<li>Prix net : Montant apr\u00e8s r\u00e9ductions retenues.<\/li>\n<\/ul>\n<\/blockquote>\n<div class=\"lc-lexicon-toc-container\"><nav class=\"lc-lexicon-toc\" aria-label=\"Sommaire de la page\"><details open><summary>Dans cette page<\/summary><ol><li><a href=\"#definition-et-fonctionnement\">D\u00e9finition et fonctionnement<\/a><\/li><li><a href=\"#les-reperes-a-distinguer\">Les rep\u00e8res \u00e0 distinguer<\/a><\/li><li><a href=\"#exemple-pratique\">Exemple pratique<\/a><\/li><li><a href=\"#points-de-controle\">Points de contr\u00f4le<\/a><\/li><li><a href=\"#mini-faq\">Mini FAQ<\/a><\/li><\/ol><\/details><\/nav><\/div>\n<h2 id=\"definition-et-fonctionnement\">D\u00e9finition et fonctionnement<\/h2>\n<p>Le prix peut servir au calcul d\u2019une <a href=\"\/vocabulaire\/marge.php\">marge<\/a> lorsque le co\u00fbt correspondant est d\u00e9fini sur une base coh\u00e9rente. Un prix plus \u00e9lev\u00e9 ne garantit pas un b\u00e9n\u00e9fice sup\u00e9rieur si les consommations ou volumes changent. Les tarifs affich\u00e9s et les prix nets effectivement appliqu\u00e9s doivent \u00eatre distingu\u00e9s.<\/p>\n<p>La <a href=\"\/cours\/cours-de-comptabilite-analytique\/\">comptabilit\u00e9 analytique<\/a> organise les <a href=\"\/vocabulaire\/charges.php\">charges<\/a> selon des objets de co\u00fbt et des conventions de calcul. Les <a href=\"\/vocabulaire\/vocabulaire-comptabilite-c\/centre-d-analyse.php\">centres d\u2019analyse<\/a>, <a href=\"\/vocabulaire\/unite-d-oeuvre.php\">unit\u00e9s d\u2019\u0153uvre<\/a> et cl\u00e9s de r\u00e9partition doivent \u00eatre d\u00e9crits. Le rapprochement avec la comptabilit\u00e9 g\u00e9n\u00e9rale explique les diff\u00e9rences d\u2019incorporation et \u00e9vite de transformer une convention interne en charge suppl\u00e9mentaire.<\/p>\n<hr>\n<h2 id=\"les-reperes-a-distinguer\">Les rep\u00e8res \u00e0 distinguer<\/h2>\n<div class=\"lc-lexicon-table\">\n<table>\n<caption>Les rep\u00e8res \u00e0 distinguer<\/caption>\n<thead>\n<tr>\n<th scope=\"col\">Rep\u00e8re<\/th>\n<th scope=\"col\">Lecture comptable<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th scope=\"row\">Prix affich\u00e9<\/th>\n<td>Tarif de d\u00e9part<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Prix net<\/th>\n<td>Montant apr\u00e8s r\u00e9ductions retenues<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Co\u00fbt<\/th>\n<td>Consommation calcul\u00e9e sur un p\u00e9rim\u00e8tre d\u00e9fini<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Un tarif de 100 euros hors taxes re\u00e7oit une remise commerciale de 10 %. Le prix net atteint 90 euros hors taxes avant les autres \u00e9l\u00e9ments. Avec un co\u00fbt de 70 euros sur la m\u00eame base, la marge correspondante est de 20 euros, pas de 30 euros.<\/p>\n<blockquote><p>Un prix n\u2019est comparable \u00e0 un autre qu\u2019apr\u00e8s v\u00e9rification des quantit\u00e9s, taxes, frais et conditions incluses.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>Pr\u00e9ciser l\u2019unit\u00e9 et la base fiscale.<\/li>\n<li>Identifier les r\u00e9ductions et frais.<\/li>\n<li>Rapprocher le prix net de la facture.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Prix de vente et valeur comptable sont-ils identiques ?<\/h3>\n<p>Non. La valeur comptable r\u00e9sulte des r\u00e8gles d\u2019enregistrement et d\u2019\u00e9valuation ; le prix correspond \u00e0 une transaction ou une offre.<\/p>\n<h3>Deux remises de 10 % et 5 % font-elles 15 % ?<\/h3>\n<p>Non. Appliqu\u00e9es successivement, elles donnent une r\u00e9duction globale de 14,5 % du prix initial.<\/p>\n<h3>Comment comparer deux calculs analytiques ?<\/h3>\n<p>Les objets, p\u00e9riodes, volumes et charges incluses doivent \u00eatre compatibles. Une diff\u00e9rence de cl\u00e9 ou de capacit\u00e9 peut modifier le co\u00fbt unitaire sans changement identique des d\u00e9penses. La m\u00e9thode doit \u00eatre lisible avant d\u2019interpr\u00e9ter une marge ou un \u00e9cart.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Prix : vente, achat, taxes et co\u00fbt Le prix est le montant convenu ou propos\u00e9 pour une transaction. Il se [&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-454","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/454","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=454"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/454\/revisions"}],"predecessor-version":[{"id":970,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/454\/revisions\/970"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=454"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}