{"id":98,"date":"2026-10-16T11:06:24","date_gmt":"2026-10-16T11:06:24","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=98"},"modified":"2026-10-16T21:53:51","modified_gmt":"2026-10-16T19:53:51","slug":"lc-05834274b4caca9405b7","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/cours\/cours-de-comptabilite-analytique\/les-methodes-evaluation-des-stocks.php","title":{"rendered":"Les m\u00e9thodes d’\u00e9valuation des stocks"},"content":{"rendered":"
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Les m\u00e9thodes d’\u00e9valuation des stocks<\/h1>\n
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Documents de comptabilit\u00e9 (mod\u00e8les et tableurs Excel,xls,xlsx)<\/a><\/div>\n
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Documents, mod\u00e8les et tableurs Microsoft Excel et Libre Office. Calcul des heures de travail, \u00e9tat de rapprochement bancaire, compte de r\u00e9sultat, Mod\u00e8le facture avec TVA, remise et acompte… <\/p>\n<\/div>\n<\/div>\n

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Le stock est un ensemble de marchandises gard\u00e9es par l’entreprise dans le but d’\u00eatre utilis\u00e9es en interne ou dans le processus de production ou dans le but d’\u00eatre vendues.<\/p>\n

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Les stocks sont compos\u00e9s en g\u00e9n\u00e9ral d\u2019\u00e9l\u00e9ments suivants : marchandises, mati\u00e8res premi\u00e8res, d\u00e9chets ou rebuts, mati\u00e8res consommables, produits finis ou semi-finis, emballages, produits et travaux en cours.<\/p>\n

La m\u00e9thode du co\u00fbt moyen unitaire pond\u00e9r\u00e9 (fin de p\u00e9riode)<\/strong><\/p>\n

C’est la m\u00e9thode d\u2019\u00e9valuation des stocks la plus utilis\u00e9e<\/strong>. Avec cette m\u00e9thode les stocks sont \u00e9valu\u00e9s en fin de p\u00e9riode<\/strong> selon la formule suivante :<\/p>\n

CMUP = (Valeur stock initial + Valeur entr\u00e9e) \/ (Quantit\u00e9 stock initial + Quantit\u00e9 entr\u00e9e)<\/p>\n

La m\u00e9thode du co\u00fbt moyen unitaire pond\u00e9r\u00e9 (apr\u00e8s chaque entr\u00e9e)<\/strong><\/p>\n

Cette m\u00e9thode consiste \u00e0 l’\u00e9valuation des stocks apr\u00e8s chaque entr\u00e9e<\/strong>. L’avantage de cette m\u00e9thode est qu’elle permet la valorisation des stocks en temps r\u00e9el<\/strong> c’est-\u00e0-dire d’une fa\u00e7on permanente.<\/p>\n

CMUP = (Valeur stock initial avant entr\u00e9e + valeur entr\u00e9e) \/ (Quantit\u00e9 stock initial avant entr\u00e9e + Quantit\u00e9 entr\u00e9e)<\/p>\n

La m\u00e9thode du premier entr\u00e9 premier sorti (FiFo)<\/strong><\/p>\n

Dans cette m\u00e9thode l’\u00e9valuation des stocks est bas\u00e9e sur le prix du lot le plus ancien<\/strong> (Lot : un ensemble de produits avec le m\u00eame prix est la m\u00eame anciennet\u00e9).<\/p>\n

La m\u00e9thode du dernier entr\u00e9 premier sorti (LiFo)<\/strong><\/p>\n

Dans cette m\u00e9thode \u00e9valuation des stocks est bas\u00e9e sur le prix du lot le plus r\u00e9cent<\/strong>.<\/p>\n

M\u00e9thode du co\u00fbt de remplacement (NIFO)<\/strong><\/p>\n

Dans cette m\u00e9thode le prix des entr\u00e9es est d\u00e9termin\u00e9 sur la base du prix r\u00e9el et actuel du produit sur le march\u00e9<\/strong>.<\/p>\n

Cas pratique :<\/strong><\/u><\/p>\n

Exercice 1 : l’\u00e9valuation des stocks<\/a> : L\u2019entreprise JET ABC fabrique des lampes, le comptable de l\u2019entreprise vous demande d\u2019\u00e9tablir la fiche de stock voir la suite…<\/a><\/p>\n

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lacompta.org Les m\u00e9thodes d’\u00e9valuation des stocks Seuls nos membres premium peuvent voir les cas pratiques, les exemples et les t\u00e9l\u00e9chargements […]<\/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-98","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/98","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=98"}],"version-history":[{"count":4,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/98\/revisions"}],"predecessor-version":[{"id":2227,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/98\/revisions\/2227"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=98"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}