{"id":501,"date":"2026-10-16T11:06:51","date_gmt":"2026-10-16T11:06:51","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=501"},"modified":"2026-10-16T17:22:10","modified_gmt":"2026-10-16T15:22:10","slug":"lc-2472f5f475a0fd57ce41","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/vocabulaire-comptabilite-c\/cout-de-revient-de-marchandises-vendues.php","title":{"rendered":"Co\u00fbt des marchandises vendues : calcul et marge"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>Co\u00fbt des marchandises vendues : calcul et marge<\/h1>\n<p><strong>Le co\u00fbt des marchandises vendues correspond au co\u00fbt des biens effectivement revendus pendant une p\u00e9riode.<\/strong> Il tient compte des achats et des <a href=\"\/vocabulaire\/vocabulaire-comptabilite-s\/stocks.php\">stocks<\/a>, avec les ajustements n\u00e9cessaires au p\u00e9rim\u00e8tre \u00e9tudi\u00e9.<\/p>\n<p>Dans un calcul commercial simplifi\u00e9, le stock initial augment\u00e9 des achats nets puis diminu\u00e9 du stock final donne le <a href=\"\/vocabulaire\/couts.php\">co\u00fbt<\/a> d\u2019achat des <a href=\"\/vocabulaire\/marchandises.php\">marchandises<\/a> vendues. Les frais d\u2019approvisionnement et les r\u00e9ductions doivent \u00eatre trait\u00e9s de mani\u00e8re coh\u00e9rente avec la <strong>m\u00e9thode de valorisation<\/strong>.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur co\u00fbt des marchandises vendues<\/strong><\/p>\n<ul>\n<li>Stock initial : Biens disponibles au d\u00e9part.<\/li>\n<li>Achats nets : Approvisionnements du p\u00e9rim\u00e8tre.<\/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 terme \u00ab co\u00fbt de revient \u00bb peut d\u00e9signer un p\u00e9rim\u00e8tre plus large incluant certains frais de distribution ou de structure. Le calcul doit donc annoncer les <a href=\"\/vocabulaire\/charges.php\">charges<\/a> retenues. Sans cette pr\u00e9cision, deux <a href=\"\/vocabulaire\/marge.php\">marges<\/a> portant le m\u00eame nom peuvent \u00eatre incomparables.<\/p>\n<p>La <a href=\"\/cours\/cours-de-comptabilite-analytique\/\">comptabilit\u00e9 analytique<\/a> organise les charges 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>, unit\u00e9s d\u2019\u0153uvre 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\">Stock initial<\/th>\n<td>Biens disponibles au d\u00e9part<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Achats nets<\/th>\n<td>Approvisionnements du p\u00e9rim\u00e8tre<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Stock final<\/th>\n<td>Biens non encore vendus \u00e0 la cl\u00f4ture<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Un stock initial de 6 000 euros, des achats nets de 24 000 euros et un stock final de 8 000 euros donnent 22 000 euros de co\u00fbt d\u2019achat des marchandises vendues. Pour des ventes de 35 000 euros hors taxes, la marge commerciale simplifi\u00e9e atteint 13 000 euros.<\/p>\n<blockquote><p>Les achats de la p\u00e9riode et le co\u00fbt des marchandises vendues diff\u00e8rent d\u00e8s que les stocks varient.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>Retenir une m\u00e9thode de stock coh\u00e9rente.<\/li>\n<li>Pr\u00e9ciser les frais incorpor\u00e9s.<\/li>\n<li>Comparer ventes et co\u00fbts hors taxes sur la m\u00eame p\u00e9riode.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Le co\u00fbt de revient comprend-il toujours tous les frais g\u00e9n\u00e9raux ?<\/h3>\n<p>Le p\u00e9rim\u00e8tre d\u00e9pend de la m\u00e9thode. Il doit \u00eatre d\u00e9crit pour distinguer co\u00fbt d\u2019achat, co\u00fbt commercial et co\u00fbt complet.<\/p>\n<h3>Une hausse du stock final augmente-t-elle le co\u00fbt vendu ?<\/h3>\n<p>Dans la formule simplifi\u00e9e, un stock final plus \u00e9lev\u00e9 diminue le co\u00fbt des biens vendus, toutes choses \u00e9gales par ailleurs.<\/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>Co\u00fbt des marchandises vendues : calcul et marge Le co\u00fbt des marchandises vendues correspond au co\u00fbt des biens effectivement revendus [&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-501","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/501","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=501"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/501\/revisions"}],"predecessor-version":[{"id":1050,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/501\/revisions\/1050"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=501"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}