{"id":563,"date":"2026-10-16T11:06:52","date_gmt":"2026-10-16T11:06:52","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=563"},"modified":"2026-10-16T17:22:11","modified_gmt":"2026-10-16T15:22:11","slug":"lc-6664ac159ad572620c47","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/vocabulaire-comptabilite-m\/matieres-d-empballages.php","title":{"rendered":"Mati\u00e8res d\u2019emballage : d\u00e9finition et destination"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>Mati\u00e8res d\u2019emballage : d\u00e9finition et destination<\/h1>\n<p><strong>Les mati\u00e8res d\u2019emballage sont les mat\u00e9riaux utilis\u00e9s pour fabriquer ou pr\u00e9parer les emballages des biens.<\/strong> Elles se distinguent des <a href=\"\/vocabulaire\/vocabulaire-comptabilite-e\/emballages.php\">emballages<\/a> d\u00e9j\u00e0 constitu\u00e9s et des contenants durables r\u00e9utilis\u00e9s.<\/p>\n<p>Le carton, le film et certaines mati\u00e8res de calage peuvent entrer dans cette cat\u00e9gorie selon l\u2019organisation de l\u2019activit\u00e9. Leur destination doit \u00eatre pr\u00e9cis\u00e9e : emballage du produit, exp\u00e9dition ou autre usage. Le <a href=\"\/vocabulaire\/couts.php\">co\u00fbt<\/a> de la mati\u00e8re ne doit pas \u00eatre confondu avec celui d\u2019un emballage complet achet\u00e9 pr\u00eat \u00e0 l\u2019emploi.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur mati\u00e8res d\u2019emballage<\/strong><\/p>\n<ul>\n<li>Mati\u00e8re d\u2019emballage : Mat\u00e9riau avant utilisation.<\/li>\n<li>Emballage perdu : Contenant livr\u00e9 sans retour pr\u00e9vu.<\/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>Les achats, les <a href=\"\/vocabulaire\/vocabulaire-comptabilite-s\/stocks.php\">stocks<\/a> et les consommations expliquent le co\u00fbt de la p\u00e9riode. En <a href=\"\/cours\/cours-de-comptabilite-analytique\/\">comptabilit\u00e9 analytique<\/a>, la mati\u00e8re peut \u00eatre rattach\u00e9e \u00e0 un produit ou \u00e0 une commande lorsque le suivi le permet. Les pertes de d\u00e9coupe et les rebuts doivent rester identifiables.<\/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 dettes 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\">Mati\u00e8re d\u2019emballage<\/th>\n<td>Mat\u00e9riau avant utilisation<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Emballage perdu<\/th>\n<td>Contenant livr\u00e9 sans retour pr\u00e9vu<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Emballage r\u00e9cup\u00e9rable<\/th>\n<td>Contenant destin\u00e9 \u00e0 revenir selon conditions<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Une entreprise ach\u00e8te des rouleaux de film pour emballer sa production. Les rouleaux encore pr\u00e9sents \u00e0 la cl\u00f4ture ne correspondent pas \u00e0 une consommation d\u00e9j\u00e0 r\u00e9alis\u00e9e. Le suivi des sorties facilite l\u2019\u00e9valuation du co\u00fbt des produits emball\u00e9s.<\/p>\n<blockquote><p>Une mati\u00e8re servant \u00e0 l\u2019emballage et un contenant r\u00e9cup\u00e9rable ne r\u00e9pondent pas n\u00e9cessairement au m\u00eame traitement comptable.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>Identifier la destination des mat\u00e9riaux.<\/li>\n<li>Suivre quantit\u00e9s et pertes.<\/li>\n<li>S\u00e9parer mati\u00e8res, emballages achet\u00e9s et contenants durables.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Un carton achet\u00e9 pr\u00eat \u00e0 l\u2019emploi est-il une mati\u00e8re d\u2019emballage ?<\/h3>\n<p>La qualification d\u00e9pend de la nomenclature et de l\u2019organisation retenues. Le dossier doit distinguer le mat\u00e9riau et l\u2019emballage constitu\u00e9 de fa\u00e7on coh\u00e9rente.<\/p>\n<h3>Les pertes de mati\u00e8re disparaissent-elles du calcul de co\u00fbt ?<\/h3>\n<p>Non. Elles doivent \u00eatre analys\u00e9es et trait\u00e9es selon leur nature dans le co\u00fbt ou les \u00e9carts, sans \u00eatre masqu\u00e9es dans les quantit\u00e9s.<\/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>Mati\u00e8res d\u2019emballage : d\u00e9finition et destination Les mati\u00e8res d\u2019emballage sont les mat\u00e9riaux utilis\u00e9s pour fabriquer ou pr\u00e9parer les emballages des [&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-563","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/563","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=563"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/563\/revisions"}],"predecessor-version":[{"id":1114,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/563\/revisions\/1114"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=563"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}