{"id":94,"date":"2026-10-16T11:06:24","date_gmt":"2026-10-16T11:06:24","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=94"},"modified":"2026-10-16T11:06:24","modified_gmt":"2026-10-16T11:06:24","slug":"lc-135a3d45a960d43d4462","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/cours\/cours-de-comptabilite-analytique\/definition-et-calcul-du-cout-d-achat.php","title":{"rendered":"D\u00e9finition et calcul du co\u00fbt d&rsquo;achat"},"content":{"rendered":"<div id=\"bottomNav\"><a href=\"\/cours\/\">Cours<\/a> > <a href=\"\/cours\/cours-de-comptabilite-analytique\/\">Cours de comptabilit\u00e9 analytique<\/a> > D\u00e9finition et calcul du co\u00fbt d&rsquo;achat<\/div>\n<h1>D\u00e9finition et calcul du co\u00fbt d&rsquo;achat<\/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=\"186\" name=\"file_name\"\/><\/p>\n<p><strong><a href=\"\/ebook-pdf-vocabulaire-de-comptabilite.php\">Vocabulaire de comptabilit&eacute; (plus de 120 termes) sous format PDF. (1 Euro seulement)<\/a><\/strong><\/p>\n<p><p>Pour former le co&ucirc;t correspondant &agrave; un produit (selon la m&eacute;thode des co&ucirc;ts complets) on doit regrouper les diverses charges concernant le produit depuis son entr&eacute;e &agrave; l&rsquo;entreprise sous forme de mati&egrave;re premi&egrave;re, jusqu&rsquo;&agrave; sa vente sous forme de produit fini.<\/p>\n<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<p><\/p>\n<\/div>\n<p><p>Le produit va subir un certain nombre d&rsquo;op&eacute;rations : approvisionnement, stockage, transformation, et distribution.<\/p>\n<p>Le calcul du co&ucirc;t d&rsquo;achat est la premi&egrave;re partie dans le calcul du co&ucirc;t de revient complet, qui comporte en plus du co&ucirc;t d&rsquo;achat les co&ucirc;ts de production et les co&ucirc;ts hors production.<\/p>\n<p><span class=\"b\">Co&ucirc;t de revient complet = Co&ucirc;t d&rsquo;achat + co&ucirc;ts de production + co&ucirc;ts hors production<\/span><\/p>\n<p>Les co&ucirc;ts d&rsquo;achat repr&eacute;sentent tous ce qu&rsquo;a co&ucirc;t&eacute; l&rsquo;acquisition de marchandise et les mati&egrave;res achet&eacute;es jusqu&rsquo;au moment de leurs mise en stock.<\/p>\n<p><span class=\"u\">Le co&ucirc;t d&rsquo;achat comporte :<\/span><\/p>\n<p> <span class=\"i\">Le prix d&rsquo;achat :<\/span><\/p>\n<p>Prix d&rsquo;achat hors taxes r&eacute;cup&eacute;rables, les taxes non r&eacute;cup&eacute;rables sont &agrave; la charge de l&rsquo;entreprise donc ils font partie du co&ucirc;t d&rsquo;achat.<\/p>\n<p> <span class=\"i\">Les frais autres que le prix d&rsquo;achat :<\/span><\/p>\n<p>Ou frais accessoires qui se divisent on :<\/p>\n<p> &#8211; Frais accessoires d&rsquo;achat : Frais pay&eacute;s &agrave; des tiers concernant les mati&egrave;res et la marchandise avant l&rsquo;arriv&eacute; dans l&rsquo;entreprise, comme le transport et les commissions. Ces frais peuvent &ecirc;tre calcul&eacute;s avec le co&ucirc;t d&rsquo;achat ou s&eacute;par&eacute;ment.<\/p>\n<p> &#8211; Frais accessoires d&rsquo;approvisionnement : Les frais accessoires d&rsquo;approvisionnement sont des charges indirectes qui concernent la mise en stock des marchandises des mati&egrave;res et des fournitures.<\/p>\n<p>Pour un calcul exact du co&ucirc;t de revient on doit calculer en plus du co&ucirc;t d&rsquo;achat le co&ucirc;t de production et les co&ucirc;ts hors production.<\/p>\n<p><span class=\"b\">Co&ucirc;t d&rsquo;achat = Prix d&rsquo;achat + Frais autres que le prix d&rsquo;achat <\/span><\/p>\n<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Cours > Cours de comptabilit\u00e9 analytique > D\u00e9finition et calcul du co\u00fbt d&rsquo;achat D\u00e9finition et calcul du co\u00fbt d&rsquo;achat Seuls [&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-94","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/94","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=94"}],"version-history":[{"count":0,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/94\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=94"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}