{"id":83,"date":"2026-10-16T11:06:24","date_gmt":"2026-10-16T11:06:24","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=83"},"modified":"2026-10-16T21:53:51","modified_gmt":"2026-10-16T19:53:51","slug":"lc-ff5164ab21822539f799","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/cours\/cours-de-comptabilite-analytique\/charges-comptabilite-analytique.php","title":{"rendered":"Les charges de la comptabilit\u00e9 analytique"},"content":{"rendered":"<h1>Les charges de la comptabilit\u00e9 analytique<\/h1>\n<div id=\"section\"><input type=\"hidden\" id=\"user_connected_quotes\" value=\"0\"><\/p>\n<div id=\"blackBack\"><\/div>\n<div id=\"userBlockNotConnected\" style=\"display:none;\">\n<div id=\"users_only\">\n<div id=\"users_only_title\">Seuls nos <span id=\"underline\">membres premium<\/span> peuvent voir <span id=\"underline\">les liens, et les t&eacute;l&eacute;chargements !<\/span><\/div>\n<div id=\"users_only_title_2\">Devenez un membre premium pour <strong><span id=\"underline\">3 &euro; seulement<\/span><\/strong><\/div>\n<div class=\"users_only_price_fork\">Devenir Membre Premium <strong> &#8211; 3 &euro;<\/strong><\/div>\n<div id=\"account_link_connect\">\n<p>\t\t\t\t\t\t\t\t\t\t\t\tVous avez d&eacute;j&agrave; un compte, Identifiez-vous<\/p><\/div>\n<div id=\"close_account_box\">FERMER [X]<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div id=\"article\"><input type=\"hidden\" id=\"file_name\" value=\"182\" name=\"file_name\"\/><\/p>\n<p><p>Les charges de la comptabilit\u00e9 analytique (charges incorporelles) sont des charges qui seront utiliser pour calculer les co\u00fbts de l&rsquo;entreprise comme les co\u00fbts d&rsquo;achat, les co\u00fbts de fabrication, les co\u00fbts de revient. <\/p>\n<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<p><\/p>\n<\/div>\n<p><p>Les informations fournit par la comptabilit\u00e9 g\u00e9n\u00e9rale sont essentiels pour la comptabilit\u00e9 analytique dans la d\u00e9termination des charges.<\/p>\n<h2>Les charges non incorporales<\/h2>\n<p>Les charges retenus par la comptabilit\u00e9 g\u00e9n\u00e9rale seront exclus du calcul des co\u00fbts, il s&rsquo;agit de :<\/p>\n<li> &#8211; Charges non courantes.<\/li>\n<li> &#8211; Charges ou dotations non habituels; hors de la p\u00e9riode \u00e9tudi\u00e9e.<\/li>\n<h2>Les charges suppl\u00e9tives<\/h2>\n<p>Charges non enregistr\u00e9es en comptabilit\u00e9 g\u00e9n\u00e9rale et elles sont utilis\u00e9es en comptabilit\u00e9 analytique dans le calcul des co\u00fbts :<\/p>\n<li>&#8211; R\u00e9mun\u00e9ration du travail d&rsquo;exploitation.<\/li>\n<li>&#8211; R\u00e9mun\u00e9ration th\u00e9orique.<\/li>\n<h2>Analyse des charges<\/h2>\n<p>Les charges de la comptabilit\u00e9 analytique peuvent \u00eatre analys\u00e9es selon plusieurs crit\u00e8res :<\/p>\n<p><span class=\"u\">&#8211; Analyse par fonction :<\/span><\/p>\n<p>Dans l\u2019analyse par fonction on retient les charges qui ont le m\u00eame but donc la m\u00eame fonction comme les charges d\u2019approvisionnement et les charges de production.<\/p>\n<p><span class=\"u\">&#8211; Analyse par produit :<\/span><\/p>\n<p>L\u2019analyse des charges par produit est importante pour savoir si le produit est rentable ou non et pour d\u00e9terminer le prix de vente.<\/p>\n<p><span class=\"u\">&#8211; Analyse par commande :<\/span><\/p>\n<p>Charges relatives \u00e0 la production par commande.<\/p>\n<p><span class=\"u\">&#8211; Analyse par centre d\u2019activit\u00e9 :<\/span><\/p>\n<p>Le service technique et le service commercial sont par exemple des centres d\u2019activit\u00e9\u2026<\/p>\n<p>L\u2019objectif de l\u2019analyse des charges est de d\u00e9terminer le co\u00fbt de chaque produit et de chaque fonction.<\/p>\n<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Les charges de la comptabilit\u00e9 analytique Seuls nos membres premium peuvent voir les liens, et les t&eacute;l&eacute;chargements ! Devenez un [&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-83","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/83","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=83"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/83\/revisions"}],"predecessor-version":[{"id":2210,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/83\/revisions\/2210"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=83"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}