{"id":502,"date":"2026-10-16T11:06:51","date_gmt":"2026-10-16T11:06:51","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=502"},"modified":"2026-10-16T17:22:10","modified_gmt":"2026-10-16T15:22:10","slug":"lc-5cb9a7c796083a03509c","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/vocabulaire-comptabilite-c\/cout-preetablis.php","title":{"rendered":"Co\u00fbt pr\u00e9\u00e9tabli : r\u00e9f\u00e9rence et analyse des \u00e9carts"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>Co\u00fbt pr\u00e9\u00e9tabli : r\u00e9f\u00e9rence et analyse des \u00e9carts<\/h1>\n<p><strong>Un co\u00fbt pr\u00e9\u00e9tabli est calcul\u00e9 avant la r\u00e9alisation de l\u2019activit\u00e9 \u00e0 partir d\u2019hypoth\u00e8ses de prix, de quantit\u00e9s et de fonctionnement.<\/strong> Il sert de r\u00e9f\u00e9rence pour pr\u00e9parer un <a href=\"\/vocabulaire\/budget.php\">budget<\/a> ou analyser des \u00e9carts.<\/p>\n<p>Un <a href=\"\/vocabulaire\/couts.php\">co\u00fbt<\/a> standard peut constituer une forme de co\u00fbt pr\u00e9\u00e9tabli lorsque les conditions de r\u00e9f\u00e9rence sont pr\u00e9cis\u00e9es. Les hypoth\u00e8ses doivent indiquer les consommations attendues, les prix et le niveau d\u2019activit\u00e9. Une moyenne historique non expliqu\u00e9e n\u2019est pas automatiquement une norme pertinente.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur co\u00fbt pr\u00e9\u00e9tabli<\/strong><\/p>\n<ul>\n<li>Quantit\u00e9 de r\u00e9f\u00e9rence : Consommation attendue.<\/li>\n<li>Prix de r\u00e9f\u00e9rence : Valorisation retenue.<\/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>La comparaison au r\u00e9el distingue notamment l\u2019effet des prix et celui des quantit\u00e9s consomm\u00e9es. Le calcul doit tenir compte du volume effectivement produit pour \u00e9viter de confondre hausse d\u2019activit\u00e9 et inefficacit\u00e9. Les \u00e9carts conduisent \u00e0 une analyse, pas \u00e0 un jugement automatique.<\/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\">Quantit\u00e9 de r\u00e9f\u00e9rence<\/th>\n<td>Consommation attendue<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Prix de r\u00e9f\u00e9rence<\/th>\n<td>Valorisation retenue<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">\u00c9cart<\/th>\n<td>Diff\u00e9rence entre r\u00e9el et r\u00e9f\u00e9rence adapt\u00e9e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Un produit pr\u00e9voit deux kilogrammes de mati\u00e8re \u00e0 5 euros, soit 10 euros de co\u00fbt pr\u00e9\u00e9tabli de mati\u00e8re. Une consommation r\u00e9elle de 2,2 kilogrammes \u00e0 5,50 euros repr\u00e9sente 12,10 euros. L\u2019\u00e9cart de 2,10 euros combine un effet de quantit\u00e9 et un effet de prix.<\/p>\n<blockquote><p>Un co\u00fbt pr\u00e9\u00e9tabli n\u2019est pas une d\u00e9pense constat\u00e9e. Il constitue une r\u00e9f\u00e9rence dont les hypoth\u00e8ses doivent \u00eatre maintenues et expliqu\u00e9es.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>Documenter la p\u00e9riode des hypoth\u00e8ses.<\/li>\n<li>Adapter la r\u00e9f\u00e9rence au volume r\u00e9el.<\/li>\n<li>S\u00e9parer causes de prix et de consommation.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Le co\u00fbt pr\u00e9\u00e9tabli doit-il rester identique chaque ann\u00e9e ?<\/h3>\n<p>Pas n\u00e9cessairement. Les hypoth\u00e8ses peuvent \u00eatre r\u00e9vis\u00e9es selon une m\u00e9thode document\u00e9e, sans effacer les \u00e9carts d\u00e9j\u00e0 observ\u00e9s.<\/p>\n<h3>Un \u00e9cart favorable prouve-t-il une meilleure production ?<\/h3>\n<p>Non. Un prix inf\u00e9rieur peut s\u2019accompagner d\u2019une qualit\u00e9 diff\u00e9rente ou de pertes plus fortes. Les causes doivent \u00eatre rapproch\u00e9es.<\/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 <a href=\"\/vocabulaire\/marge.php\">marge<\/a> ou un \u00e9cart.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Co\u00fbt pr\u00e9\u00e9tabli : r\u00e9f\u00e9rence et analyse des \u00e9carts Un co\u00fbt pr\u00e9\u00e9tabli est calcul\u00e9 avant la r\u00e9alisation de l\u2019activit\u00e9 \u00e0 partir [&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-502","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/502","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=502"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/502\/revisions"}],"predecessor-version":[{"id":1052,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/502\/revisions\/1052"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=502"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}