{"id":13698,"date":"2016-05-16T00:30:02","date_gmt":"2016-05-15T22:30:02","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=13698"},"modified":"2024-09-26T16:59:24","modified_gmt":"2024-09-26T14:59:24","slug":"couts-caches-entreprise","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/couts-caches-entreprise\/","title":{"rendered":"Les co\u00fbts cach\u00e9s de l&rsquo;entreprise"},"content":{"rendered":"<p style=\"text-align: justify;\">La comptabilit\u00e9 permet de conna\u00eetre et de quantifier les principaux co\u00fbts d&rsquo;une entreprise. Ainsi pourra-t-on d\u00e9terminer les actions \u00e0 mener pour am\u00e9liorer sa performance. Cependant, la comptabilit\u00e9 ne peut pas refl\u00e9ter l\u2019ensemble des co\u00fbts. Il existe des co\u00fbts cach\u00e9s, th\u00e9oris\u00e9s par le professeur Henri Savall et son \u00e9quipe de l&rsquo;Universit\u00e9 de Lyon en 1974.<\/p>\n<p>Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts-de-France, explique dans cet article la base de la \u00ab\u00a0m\u00e9thode des co\u00fbts cach\u00e9s\u00a0\u00bb.<\/p>\n<p>&nbsp;<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\">Quels sont les diff\u00e9rents co\u00fbts cach\u00e9s\u00a0?<br \/>\n<\/span><\/h2>\n<p style=\"text-align: justify;\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignright wp-image-11765\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/question-sous-tapis-gimp-70-1.jpg\" alt=\"l'origine des co\u00fbts cach\u00e9s\" width=\"231\" height=\"245\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/question-sous-tapis-gimp-70-1.jpg 339w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/question-sous-tapis-gimp-70-1-283x300.jpg 283w\" sizes=\"(max-width: 231px) 100vw, 231px\" \/>Les co\u00fbts cach\u00e9s peuvent \u00eatre de diff\u00e9rentes natures. Ils peuvent \u00eatre diss\u00e9min\u00e9s dans plusieurs comptes (par exemple des produits de mauvaise qualit\u00e9 vont influer sur diff\u00e9rents comptes comptables, rendant difficile une estimation pr\u00e9cise de leur montant).<\/p>\n<p style=\"text-align: justify;\">L&rsquo;expression \u00ab\u00a0co\u00fbts cach\u00e9s\u00a0\u00bb peut \u00e9galement d\u00e9signer des co\u00fbts qui ne sont pas pris en compte par la comptabilit\u00e9 et <strong>qui repr\u00e9sentent un manque \u00e0 gagner pour la soci\u00e9t\u00e9 (aussi appel\u00e9s \u00ab\u00a0co\u00fbts d&rsquo;opportunit\u00e9\u00a0\u00bb).<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>L\u2019origine des\u00a0co\u00fbts\u00a0cach\u00e9s provient g\u00e9n\u00e9ralement de dysfonctionnements organisationnels et de comportements humains<\/strong>. Le g\u00e9rant qui veut lutter contre eux se retrouve donc confront\u00e9 \u00e0 une double probl\u00e9matique.<\/p>\n<p style=\"text-align: justify;\">Parmi les principaux co\u00fbts cach\u00e9s nous pouvons citer :<\/p>\n<ul style=\"text-align: justify;\">\n<li>L\u2019absent\u00e9isme,<\/li>\n<li>Le turn-over (rotation du personnel) \u00e9lev\u00e9,<\/li>\n<li>Des d\u00e9lais non respect\u00e9s,<\/li>\n<li>Des produits de mauvaise qualit\u00e9&#8230;<\/li>\n<\/ul>\n<p>qui entra\u00eeneront d&rsquo;autres co\u00fbts pour corriger les probl\u00e8mes g\u00e9n\u00e9r\u00e9s !<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\">Comment lutter contre ces co\u00fbts\u00a0?<\/span><\/h2>\n<h4 style=\"text-align: justify;\"><img decoding=\"async\" class=\" wp-image-11773 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/comptable-gimp-70-1-300x200.jpg\" alt=\"le commissaire aux apports\" width=\"248\" height=\"165\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/comptable-gimp-70-1-300x200.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/comptable-gimp-70-1.jpg 538w\" sizes=\"(max-width: 248px) 100vw, 248px\" \/>Prise de conscience<\/h4>\n<p style=\"text-align: justify;\">D\u2019une part, les co\u00fbts sont difficilement chiffrables et d\u2019autre part leur origine est difficile \u00e0 d\u00e9terminer.<\/p>\n<p style=\"text-align: justify;\">Pour lutter contre ces co\u00fbts, le plus important, <strong>c\u2019est d\u2019abord la prise de conscience de leur existence.<\/strong> Cette premi\u00e8re \u00e9tape n\u2019est pas forc\u00e9ment la plus \u00e9vidente puisqu\u2019elle n\u00e9cessite une prise de recul sur l\u2019activit\u00e9 ainsi que la remise en cause de certaines mani\u00e8res de fonctionner.<\/p>\n<p style=\"text-align: justify;\">Une fois que l\u2019existence des co\u00fbts cach\u00e9s est admise, il convient de proc\u00e9der \u00e0 un diagnostic de l\u2019entreprise (la plupart du temps en faisant appel \u00e0 un professionnel) afin de<strong> d\u00e9terminer l\u2019origine de ces co\u00fbts, et de les chiffrer \u00a0pour mieux estimer leur importance et pouvoir ensuite mesurer l\u2019efficacit\u00e9 des mesures qui seront mises en place<\/strong>.<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"> Certains travaux th\u00e9oriques ont mis en avant l\u2019existence de six familles de co\u00fbts cach\u00e9s\u00a0:<\/p>\n<ul>\n<li style=\"text-align: justify;\">les conditions de travail,<\/li>\n<li style=\"text-align: justify;\">l\u2019organisation du travail,<\/li>\n<li style=\"text-align: justify;\">la mise en \u0153uvre de la strat\u00e9gie,<\/li>\n<li style=\"text-align: justify;\">la gestion du temps,<\/li>\n<li style=\"text-align: justify;\">la communication,<\/li>\n<li style=\"text-align: justify;\">la formation. <\/div><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\">Les actions<\/h4>\n<p style=\"text-align: justify;\">Ensuite, l\u2019entreprise doit mettre en place des actions visant \u00e0 r\u00e9duire ces co\u00fbts. <strong>Une meilleure <a href=\"https:\/\/valoxy.org\/blog\/4-questions-sur-lorganisation-dentreprise\/\" target=\"_blank\" rel=\"noopener\">organisation du travail<\/a>, de nouveaux investissements afin de mieux r\u00e9pondre \u00e0 l\u2019environnement de l\u2019entreprise\u2026<\/strong> Ces actions devant \u00eatre adapt\u00e9es \u00e0 la r\u00e9alit\u00e9 de la situation de l\u2019entreprise.<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">Nous remarquons que la diminution des co\u00fbts cach\u00e9s a elle-m\u00eame un co\u00fbt. (perte de temps pour le g\u00e9rant, nouvelle(s) organisation(s) \u00e0 mettre en place et \u00e0 faire accepter par le personnel, nouveaux investissements, etc.). <strong>C\u2019est pourquoi il faut s\u2019assurer que les actions entreprises contribuent bien \u00e0 l\u2019am\u00e9lioration de la performance de l\u2019entreprise.<\/strong> <\/div><\/p>\n<p style=\"text-align: justify;\">Enfin, la mise en place d\u2019un suivi est n\u00e9cessaire afin de s\u2019assurer<\/p>\n<ul>\n<li style=\"text-align: justify;\">que <strong>l&rsquo;entreprise ma\u00eetrise ses co\u00fbts cach\u00e9s (diagnostiqu\u00e9s\u2026)<\/strong><\/li>\n<li style=\"text-align: justify;\"><strong>et qu&rsquo;elle prend en compte leur existence et leur impact dans le cadre de son d\u00e9veloppement.<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">La mise en place d\u2019un <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/le-tableau-de-bord\/\" target=\"_self\" rel=\"noopener\">tableau de bord<\/a> avec quelques indicateurs cl\u00e9 (taux d\u2019absent\u00e9isme, nombre de produits d\u00e9fectueux\u2026) permet de garder le contr\u00f4le sur ces co\u00fbts.<\/p>\n<p>Retrouvez nos articles sur les co\u00fbts sur le blog de Valoxy \u00a0:<\/p>\n<ul>\n<li>Co\u00fbt d\u2019achat, co\u00fbt de production, co\u00fbt de revient\u2026<\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/maitrise-couts-culture\/\">La ma\u00eetrise des co\u00fbts\u00a0:\u00a0une culture plus qu\u2019une simple technique, un acte manag\u00e9rial, assur\u00e9ment\u00a0!<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/le-taux-dabsenteisme-et-son-cout\/\" target=\"_self\" rel=\"noopener\">Le taux d\u2019absent\u00e9isme et son co\u00fbt<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/externaliser-sa-maintenance-informatique\/\" target=\"_self\" rel=\"noopener\">Externaliser sa maintenance informatique<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La comptabilit\u00e9 permet de conna\u00eetre et de quantifier les principaux co\u00fbts d&rsquo;une entreprise. Ainsi pourra-t-on d\u00e9terminer les actions \u00e0 mener pour am\u00e9liorer sa performance. Cependant, la comptabilit\u00e9 ne peut pas refl\u00e9ter l\u2019ensemble des co\u00fbts. Il existe des co\u00fbts cach\u00e9s, th\u00e9oris\u00e9s&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11160,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-13698","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Les co\u00fbts cach\u00e9s d&#039;une entreprise | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"La comptabilit\u00e9 d&#039;une soci\u00e9t\u00e9 permet de conna\u00eetre ses principaux co\u00fbts cach\u00e9s et de d\u00e9terminer les actions n\u00e9cessaires \u00e0 l&#039;am\u00e9lioration de sa performance\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/couts-caches-entreprise\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les co\u00fbts cach\u00e9s d&#039;une entreprise | Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"og:description\" content=\"La comptabilit\u00e9 d&#039;une soci\u00e9t\u00e9 permet de conna\u00eetre ses principaux co\u00fbts cach\u00e9s et de d\u00e9terminer les actions n\u00e9cessaires \u00e0 l&#039;am\u00e9lioration de sa performance\" \/>\n<meta property=\"og:url\" content=\"https:\/\/valoxy.org\/blog\/couts-caches-entreprise\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Valoxy\" \/>\n<meta property=\"article:published_time\" content=\"2016-05-15T22:30:02+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-09-26T14:59:24+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/08\/dirigeant-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"539\" \/>\n\t<meta property=\"og:image:height\" content=\"359\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Expert-comptable Valoxy\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Expert-comptable Valoxy\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/valoxy.org\/blog\/couts-caches-entreprise\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/couts-caches-entreprise\/\"},\"author\":{\"name\":\"Expert-comptable Valoxy\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\"},\"headline\":\"Les co\u00fbts cach\u00e9s de l&rsquo;entreprise\",\"datePublished\":\"2016-05-15T22:30:02+00:00\",\"dateModified\":\"2024-09-26T14:59:24+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/couts-caches-entreprise\/\"},\"wordCount\":706,\"commentCount\":2,\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/couts-caches-entreprise\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/08\/dirigeant-1.jpg\",\"articleSection\":[\"Gestion\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/valoxy.org\/blog\/couts-caches-entreprise\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/valoxy.org\/blog\/couts-caches-entreprise\/\",\"url\":\"https:\/\/valoxy.org\/blog\/couts-caches-entreprise\/\",\"name\":\"Les co\u00fbts cach\u00e9s d'une entreprise | Blog Valoxy - 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