{"id":549,"date":"2026-10-16T11:06:51","date_gmt":"2026-10-16T11:06:51","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=549"},"modified":"2026-10-16T17:22:11","modified_gmt":"2026-10-16T15:22:11","slug":"lc-9d9c1824a0a1e5471614","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/vocabulaire-comptabilite-i\/inventaire-comptable-permanent.php","title":{"rendered":"Inventaire permanent : mouvements, stock th\u00e9orique et contr\u00f4le"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>Inventaire permanent : mouvements, stock th\u00e9orique et contr\u00f4le<\/h1>\n<p><strong>L\u2019inventaire permanent suit les entr\u00e9es, les sorties et le stock th\u00e9orique de fa\u00e7on continue.<\/strong> Il permet de conna\u00eetre un solde \u00e0 partir des mouvements enregistr\u00e9s, sans attendre le seul calcul de fin de p\u00e9riode.<\/p>\n<p>Sa fiabilit\u00e9 d\u00e9pend de la saisie des r\u00e9ceptions, consommations, ventes, retours et corrections. Un mouvement oubli\u00e9 peut laisser un <a href=\"\/vocabulaire\/vocabulaire-comptabilite-s\/stocks.php\">stock<\/a> th\u00e9orique diff\u00e9rent de la r\u00e9alit\u00e9. La <strong>m\u00e9thode de valorisation<\/strong> doit \u00eatre coh\u00e9rente avec les quantit\u00e9s et le p\u00e9rim\u00e8tre.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur inventaire permanent<\/strong><\/p>\n<ul>\n<li>Entr\u00e9e : Augmentation des quantit\u00e9s suivies.<\/li>\n<li>Sortie : Diminution justifi\u00e9e.<\/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 suivi permanent ne remplace pas les contr\u00f4les physiques n\u00e9cessaires. Les \u00e9carts de comptage doivent \u00eatre analys\u00e9s avant ajustement : erreur d\u2019unit\u00e9, perte, casse ou d\u00e9calage de date, par exemple. Une \u00e9criture de correction ne doit pas masquer une cause r\u00e9currente.<\/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 <a href=\"\/outils\/bfr\/\">besoin en fonds de roulement<\/a> 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\">Entr\u00e9e<\/th>\n<td>Augmentation des quantit\u00e9s suivies<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Sortie<\/th>\n<td>Diminution justifi\u00e9e<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Solde th\u00e9orique<\/th>\n<td>Stock initial plus entr\u00e9es moins sorties<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Un article commence avec 50 unit\u00e9s, re\u00e7oit 30 unit\u00e9s et enregistre 60 sorties. Le stock th\u00e9orique atteint 20 unit\u00e9s. Un comptage de 18 unit\u00e9s r\u00e9v\u00e8le un \u00e9cart de deux unit\u00e9s qui doit \u00eatre expliqu\u00e9 et trait\u00e9 selon la proc\u00e9dure retenue.<\/p>\n<blockquote><p>Un stock th\u00e9orique pr\u00e9cis dans le logiciel ne prouve pas la pr\u00e9sence physique des biens.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>Enregistrer les mouvements \u00e0 la bonne date.<\/li>\n<li>Rapprocher r\u00e9f\u00e9rences et unit\u00e9s.<\/li>\n<li>Analyser les \u00e9carts avec les comptages physiques.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>L\u2019inventaire permanent supprime-t-il l\u2019inventaire physique ?<\/h3>\n<p>Non. Les contr\u00f4les de pr\u00e9sence et les obligations applicables demeurent. Le suivi continu facilite le rapprochement, mais ne remplace pas la r\u00e9alit\u00e9 des biens.<\/p>\n<h3>Une sortie de stock est-elle toujours une vente ?<\/h3>\n<p>Non. Une consommation interne, une casse ou un retour peuvent aussi modifier les quantit\u00e9s. Leur nature doit \u00eatre identifi\u00e9e.<\/p>\n<h3>Pourquoi le calendrier des r\u00e8glements compte-t-il ?<\/h3>\n<p>Un <a href=\"\/vocabulaire\/couts.php\">co\u00fbt<\/a> 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>Inventaire permanent : mouvements, stock th\u00e9orique et contr\u00f4le L\u2019inventaire permanent suit les entr\u00e9es, les sorties et le stock th\u00e9orique de [&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-549","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/549","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=549"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/549\/revisions"}],"predecessor-version":[{"id":1102,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/549\/revisions\/1102"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=549"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}