{"id":475,"date":"2026-10-16T11:06:50","date_gmt":"2026-10-16T11:06:50","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=475"},"modified":"2026-10-16T11:06:50","modified_gmt":"2026-10-16T11:06:50","slug":"lc-ceda5b4ae6f143da45df","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/unite-d-oeuvre.php","title":{"rendered":"D\u00e9finition Unit\u00e9 d&rsquo;oeuvre"},"content":{"rendered":"<div align=\"center\">\n<div class=\"d1\">\n<div align=\"left\"><span class=\"texte-haut\">D&eacute;finition Unit&eacute; d&rsquo;oeuvre<\/span><\/div>\n<\/p><\/div>\n<div class=\"d-logo\">\n<div class=\"d-logo1\"><a href=\"\/\"><img loading=\"lazy\" decoding=\"async\" src=\"\/images-2\/lg1.gif\" alt=\"Le portail de comptabilit\u00e9\" width=\"251\" height=\"68\" border=\"0\"\/><\/a><\/div>\n<div class=\"d-logo-2\">\n<div class=\"d-logo-2-posi\">\n<p><noscript><img decoding=\"async\" src=\"\/ads\/www\/delivery\/avw.php?zoneid=13&amp;cb=INSERT_RANDOM_NUMBER_HERE&amp;n=abe2c2ee\" border=\"0\" alt=\"\"\/><\/noscript><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/div>\n<div align=\"center\">\n<div align=\"center\" class=\"menu\">\n<div align=\"left\"><a href=\"\/index.php\" class=\"menu-out-2\" title=\"Le portail de comptabilit\u00e9\">&nbsp;Accueil<\/a><a href=\"\/articles\/index.php\" class=\"menu-out\" title=\"Articles de comptabilit\u00e9\">&nbsp;Articles<\/a><a href=\"\/cours\/index.php\" class=\"menu-out\" title=\"Cours de comptabilit\u00e9\">&nbsp;Cours<\/a><a href=\"\/livres\/index.php\" class=\"menu-out\" title=\"Livres de comptabilit\u00e9\">&nbsp;Livres<\/a><a href=\"\/logiciels\/index.php\" class=\"menu-out\" title=\"Logiciels de comptabilit\u00e9\">&nbsp;Logiciels<\/a><a href=\"\/vocabulaire\/index.php\" class=\"menu-in\" title=\"Lexique et vocabulaire de comptabilit\u00e9\">&nbsp;Vocabulaire<\/a><a href=\"\/forums\" class=\"menu-out\" title=\"Les Forums comptabilit\u00e9\">&nbsp;Forums<\/a><a href=\"\/faq-comptabilite\/index.php\" class=\"menu-out\" title=\"Foire aux questions comptabilit\u00e9\">&nbsp;FAQ compta<\/a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;                  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; S&rsquo;abonner au flux RSS<\/div>\n<\/p><\/div>\n<\/div>\n<div align=\"center\">\n<div class=\"corp\">\n<div>\n<div class=\"pub-droite\">\n<div class=\"bar-bloc\" align=\"left\"><span class=\"poin2\">&nbsp;&raquo; <\/span><span class=\"titre-blocs\">&#8212; <\/span><\/div>\n<div class=\"bloc-conten\">\n<div align=\"left\">\n<\/div><\/div>\n<div class=\"bar-bloc\" align=\"left\"><span class=\"poin2\">&nbsp;&raquo; <\/span><span class=\"titre-blocs\">S&rsquo;abonner au flux RSS <\/span><\/div>\n<div class=\"bloc-conten\">\n<div align=\"left\"><span class=\"texte\">Les derni&egrave;res publications de lacompta.org au format RSS <\/span><\/p>\n<p>          &raquo; S&rsquo;abonner maintenant<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"title-bloc-left\" align=\"left\">\n<div class=\"bar-bloc\"><span class=\"poin2\">&nbsp;&raquo; <\/span><span class=\"titre-blocs\">D&eacute;finition Unit&eacute; d&rsquo;oeuvre<\/span><\/div>\n<div class=\"bloc-conten\">\n<div align=\"left\"><span class=\"texte-bold\">Unit&eacute; d&rsquo;oeuvre :<\/span><span class=\"texte\"> Unit&eacute; de mesure dans un <a href=\"\/vocabulaire\/centre-d-analyse.php\" class=\"texte-in-lien\">centre d&rsquo;analyse<\/a> servant notamment &agrave; imputer le co&ucirc;t de ce centre aux <a href=\"\/vocabulaire\/couts.php\" class=\"texte-in-lien\">co&ucirc;ts<\/a> des <a href=\"\/vocabulaire\/produits.php\" class=\"texte-in-lien\">produits<\/a>. <\/span><\/p><\/div>\n<\/p><\/div>\n<div class=\"bar-bloc\"><span class=\"poin2\">&nbsp;&raquo; <\/span><span class=\"titre-blocs\">Chercher une autre d&eacute;finition <\/span><\/div>\n<div class=\"bloc-conten\">\n<div align=\"center\" class=\"texte\"><a href=\"\/vocabulaire\/vocabulaire-comptabilite-a.php\" class=\"liens-gras\">A<\/a> &#8211; <a href=\"\/vocabulaire\/vocabulaire-comptabilite-b.php\" class=\"liens-gras\">B<\/a> &#8211; <a href=\"\/vocabulaire\/vocabulaire-comptabilite-c.php\" class=\"liens-gras\">C<\/a> &#8211; <a href=\"\/vocabulaire\/vocabulaire-comptabilite-d.php\" class=\"liens-gras\">D<\/a> &#8211; <a href=\"\/vocabulaire\/vocabulaire-comptabilite-e.php\" class=\"liens-gras\">E<\/a> &#8211; <a href=\"\/vocabulaire\/vocabulaire-comptabilite-f.php\" class=\"liens-gras\">F<\/a> &#8211; <a href=\"\/vocabulaire\/vocabulaire-comptabilite-g.php\" class=\"liens-gras\">G<\/a> &#8211; <a href=\"\/vocabulaire\/vocabulaire-comptabilite-h.php\" class=\"liens-gras\">H<\/a> &#8211; <a href=\"\/vocabulaire\/vocabulaire-comptabilite-i.php\" class=\"liens-gras\">I<\/a> &#8211; <a href=\"\/vocabulaire\/vocabulaire-comptabilite-j.php\" class=\"liens-gras\">J<\/a> &#8211; K &#8211; <a href=\"\/vocabulaire\/vocabulaire-comptabilite-l.php\" class=\"liens-gras\">L<\/a> &#8211; <a href=\"\/vocabulaire\/vocabulaire-comptabilite-m.php\" class=\"liens-gras\">M<\/a> &#8211; <a href=\"\/vocabulaire\/vocabulaire-comptabilite-n.php\" class=\"liens-gras\">N<\/a> &#8211; <a href=\"\/vocabulaire\/vocabulaire-comptabilite-o.php\" class=\"liens-gras\">O<\/a> &#8211; <a href=\"\/vocabulaire\/vocabulaire-comptabilite-p.php\" class=\"liens-gras\">P<\/a> &#8211; <a href=\"\/vocabulaire\/vocabulaire-comptabilite-q.php\" class=\"liens-gras\">Q<\/a> &#8211; <a href=\"\/vocabulaire\/vocabulaire-comptabilite-r.php\" class=\"liens-gras\">R<\/a> &#8211; <a href=\"\/vocabulaire\/vocabulaire-comptabilite-s.php\" class=\"liens-gras\">S<\/a> &#8211; <a href=\"\/vocabulaire\/vocabulaire-comptabilite-t.php\" class=\"liens-gras\">T<\/a> &#8211; <a href=\"\/vocabulaire\/vocabulaire-comptabilite-u.php\" class=\"liens-gras\">U<\/a> &#8211; <a href=\"\/vocabulaire\/vocabulaire-comptabilite-v.php\" class=\"liens-gras\">V<\/a> &#8211; <a href=\"\/vocabulaire\/vocabulaire-comptabilite-w.php\" class=\"liens-gras\">W<\/a> &#8211; X &#8211; Y &#8211; <a href=\"\/vocabulaire\/vocabulaire-comptabilite-z.php\" class=\"liens-gras\">Z<\/a><\/div>\n<\/p><\/div>\n<div class=\"bar-bloc\"><span class=\"poin2\">&nbsp;&raquo; <\/span><span class=\"titre-blocs\">A d&eacute;couvrir aussi sur Lacompta.org<\/span><\/div>\n<div class=\"bloc-conten-top\">\n<div>\n<div><a href=\"\/cours\/cours-de-comptabilite-generale.php\" class=\"liens-gras\">Cours de comptabilit&eacute; g&eacute;n&eacute;rale<\/a><\/p>\n<p>            <span class=\"texte\">Lacompta.org vous propose des cours de comptabilit&eacute; g&eacute;n&eacute;rale, les cours sont pr&eacute;par&eacute;s par des auteurs qui ont de l&rsquo;exp&eacute;rience dans le domaine de la comptabilit&eacute; g&eacute;n&eacute;rale. La consultation des cours est totalement gratuite.<\/p>\n<p>            <\/span> <\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"bloc-conten-milieu\">\n<div>\n<div><a href=\"\/cours\/cours-de-comptabilite-analytique.php\" class=\"liens-gras\">Cours de comptabilit&eacute; analytique<\/a><\/p>\n<p>            <span class=\"texte\">Lacompta.org vous propose  &eacute;galement  des cours de comptabilit&eacute; analytique de gestion, les cours sont pr&eacute;par&eacute;s par des auteurs qui ont de l&rsquo;exp&eacute;rience dans le domaine de la comptabilit&eacute; analytique. La consultation des cours est totalement gratuite.<\/span><span class=\"texte\"><\/p>\n<p>            <\/span> <\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"bloc-conten-milieu\">\n<div>\n<div><a href=\"\/articles\/index.php\" class=\"liens-gras\">Articles de comptabilit&eacute;<\/a><\/p>\n<p>            <span class=\"texte\">Les articles de comptabilit&eacute; vont permettre aux &eacute;tudiants d&rsquo;acqu&eacute;rir des informations utiles pour approfondir leurs connaissances en comptabilit&eacute;. <\/span><span class=\"texte\"><\/p>\n<p>            <\/span> <\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"bloc-conten-milieu\">\n<div>\n<div><a href=\"\/logiciels\/index.php\" class=\"liens-gras\">Logiciels de comptabilit&eacute;<\/a><\/p>\n<p>            <span class=\"texte\">Pour une tenue de comptabilit&eacute; simple et fiable, &eacute;tats comptables, journaux, balance, grand livres. Logiciels de <\/span><span class=\"texte\">gestion commerciale, logiciels de gestion de stock, logiciels convertisseurs de devises.<\/p>\n<p>            <\/span> <\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"bloc-conten-bas\">\n<div>\n<div><a href=\"\/forums\" class=\"liens-gras\">Forums de comptabilit&eacute;<\/a><\/p>\n<p>              <span class=\"texte\">Inscrivez vous aux Forums de comptabilit&eacute; et discutez de la comptabilit&eacute; avec tous les membres c&rsquo;est simple et c&rsquo;est gratuit. S&rsquo;inscrire aux Forums<\/p>\n<p>            <\/span> <\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"title-bloc-rigt\" align=\"left\">\n<div class=\"bar-bloc\"><span class=\"poin2\">&nbsp;&raquo; <\/span><span class=\"titre-blocs\">Recherche <\/span><\/div>\n<div class=\"bloc-conten-2\">\n<div align=\"left\">\n<table border=\"0\">\n<tr>\n<td width=\"195\" height=\"\" valign=\"top\">\n<div align=\"center\">\n<form action=\"\/recherche.php\" id=\"searchbox_012181648123658121105:acnpp_a03ty\">\n<p><input type=\"hidden\" name=\"cx\" value=\"012181648123658121105:acnpp_a03ty\"\/><\/p>\n<p><input type=\"hidden\" name=\"cof\" value=\"FORID:11\"\/><\/p>\n<p><input name=\"q\" type=\"text\" size=\"19\"\/><\/p>\n<p><input name=\"sa\" type=\"submit\" class=\"cherche\" value=\"OK\"\/><\/p>\n<\/form>\n<\/div>\n<\/td>\n<\/tr>\n<\/table><\/div>\n<\/p><\/div>\n<div class=\"bar-bloc\"><span class=\"poin2\">&nbsp;&raquo; <\/span><span class=\"titre-blocs\">Forum de comptabilit&eacute; <\/span><\/div>\n<div class=\"bloc-conten\">\n<div align=\"left\"><span class=\"texte\">Inscrivez vous aux <\/span><span class=\"texte-in-lien\"><a href=\"\/forums\" class=\"texte-in-lien-b\">Forums de comptabilit&eacute;<\/a><\/span><span class=\"texte\"> et discutez de la comptabilit&eacute; avec tous les membres c&rsquo;est simple et c&rsquo;est gratuit. S&rsquo;inscrire aux Forums <\/span><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/div>\n<div align=\"center\">\n<div class=\"footer-cors\">\n<div align=\"right\"><span class=\"copy\">copyright &copy; 2009 Lacompta.org&nbsp; <\/span><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>D&eacute;finition Unit&eacute; d&rsquo;oeuvre &nbsp;Accueil&nbsp;Articles&nbsp;Cours&nbsp;Livres&nbsp;Logiciels&nbsp;Vocabulaire&nbsp;Forums&nbsp;FAQ compta&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; S&rsquo;abonner au flux RSS &nbsp;&raquo; &#8212; &nbsp;&raquo; S&rsquo;abonner au flux RSS Les derni&egrave;res publications [&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-475","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/475","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=475"}],"version-history":[{"count":0,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/475\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=475"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}