{"id":521,"date":"2026-10-16T11:06:51","date_gmt":"2026-10-16T11:06:51","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=521"},"modified":"2026-10-16T17:22:10","modified_gmt":"2026-10-16T15:22:10","slug":"lc-acfb2f8e43189dd3210d","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/vocabulaire-comptabilite-e\/emballages-perdus.php","title":{"rendered":"Emballages perdus : d\u00e9finition et consommation"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>Emballages perdus : d\u00e9finition et consommation<\/h1>\n<p><strong>Les emballages perdus sont destin\u00e9s \u00e0 accompagner les biens sans retour normalement pr\u00e9vu \u00e0 l\u2019entreprise.<\/strong> Leur qualification d\u00e9crit leur destination commerciale, pas n\u00e9cessairement leur \u00e9tat physique apr\u00e8s livraison.<\/p>\n<p>Les cartons, sachets et certains conditionnements peuvent relever de cette logique. Un emballage recyclable reste \u00ab perdu \u00bb dans ce sens s\u2019il n\u2019est pas destin\u00e9 \u00e0 revenir au fournisseur. La possibilit\u00e9 de recyclage ne suffit donc pas \u00e0 le qualifier de r\u00e9cup\u00e9rable.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur emballages perdus<\/strong><\/p>\n<ul>\n<li>Achet\u00e9 : Approvisionnement.<\/li>\n<li>Disponible : Emballage encore d\u00e9tenu.<\/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 <a href=\"\/vocabulaire\/couts.php\">co\u00fbt<\/a> est suivi selon les achats, les <a href=\"\/vocabulaire\/vocabulaire-comptabilite-s\/stocks.php\">stocks<\/a> et les consommations concern\u00e9s. Son incorporation dans un co\u00fbt de produit d\u00e9pend de la m\u00e9thode analytique. Les <a href=\"\/vocabulaire\/vocabulaire-comptabilite-e\/emballages.php\">emballages<\/a> encore disponibles \u00e0 la cl\u00f4ture doivent \u00eatre distingu\u00e9s de ceux d\u00e9j\u00e0 utilis\u00e9s.<\/p>\n<p>Le <a href=\"\/vocabulaire\/vocabulaire-comptabilite-c\/cycle-d-exploitation.php\">cycle d\u2019exploitation<\/a> relie les achats, les stocks, les ventes et les r\u00e8glements. Les montants comptabilis\u00e9s et les flux de <a href=\"\/vocabulaire\/vocabulaire-comptabilite-b\/banque.php\">banque<\/a> peuvent se produire \u00e0 des dates diff\u00e9rentes. Le suivi des quantit\u00e9s, des <a href=\"\/vocabulaire\/creances.php\">cr\u00e9ances<\/a> et des <a href=\"\/vocabulaire\/dette.php\">dettes<\/a> aide \u00e0 expliquer le besoin en fonds de roulement plut\u00f4t qu\u2019\u00e0 lire chaque solde isol\u00e9ment.<\/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\">Achet\u00e9<\/th>\n<td>Approvisionnement<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Disponible<\/th>\n<td>Emballage encore d\u00e9tenu<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Utilis\u00e9<\/th>\n<td>Emballage sorti pour la livraison<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Une entreprise ach\u00e8te 1 000 bo\u00eetes et en utilise 700 pour ses exp\u00e9ditions, sans autre mouvement. Les 300 bo\u00eetes restantes repr\u00e9sentent une quantit\u00e9 \u00e0 examiner dans le suivi de stock. Le caract\u00e8re \u00ab perdu \u00bb concerne la bo\u00eete livr\u00e9e, pas la disparition comptable de toutes les bo\u00eetes achet\u00e9es.<\/p>\n<blockquote><p>Un emballage perdu peut rester en stock avant utilisation. La destination finale ne signifie pas une consommation imm\u00e9diate de tout l\u2019achat.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>Identifier l\u2019absence de retour pr\u00e9vu.<\/li>\n<li>Compter les quantit\u00e9s restantes.<\/li>\n<li>Rattacher les consommations aux op\u00e9rations concern\u00e9es.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Perdu signifie-t-il jet\u00e9 par le fournisseur ?<\/h3>\n<p>Non. L\u2019expression indique qu\u2019un retour n\u2019est pas pr\u00e9vu. Le destinataire peut conserver ou recycler l\u2019emballage.<\/p>\n<h3>Un emballage perdu peut-il \u00eatre factur\u00e9 au client ?<\/h3>\n<p>Les conditions commerciales peuvent pr\u00e9voir une facturation. Cette facturation ne transforme pas automatiquement sa destination en emballage r\u00e9cup\u00e9rable.<\/p>\n<h3>Pourquoi le calendrier des r\u00e8glements compte-t-il ?<\/h3>\n<p>Un co\u00fbt ou un produit peut \u00eatre reconnu avant son paiement. Les d\u00e9lais clients et fournisseurs modifient le besoin de tr\u00e9sorerie sans changer automatiquement la <strong>nature de l\u2019op\u00e9ration<\/strong>. Les \u00e9ch\u00e9ances r\u00e9elles doivent \u00eatre rapproch\u00e9es des pr\u00e9visions.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Emballages perdus : d\u00e9finition et consommation Les emballages perdus sont destin\u00e9s \u00e0 accompagner les biens sans retour normalement pr\u00e9vu \u00e0 [&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-521","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/521","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=521"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/521\/revisions"}],"predecessor-version":[{"id":1072,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/521\/revisions\/1072"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=521"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}