{"id":26994,"date":"2019-06-13T00:30:43","date_gmt":"2019-06-12T22:30:43","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=26994"},"modified":"2019-06-13T00:30:43","modified_gmt":"2019-06-12T22:30:43","slug":"la-production-immobilisee","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/la-production-immobilisee\/","title":{"rendered":"La production immobilis\u00e9e"},"content":{"rendered":"<p>Lorsqu\u2019une entreprise cr\u00e9e, en interne, un logiciel sp\u00e9cifique \u00e0 sa gestion, ou fabrique un outil en vue d\u2019une production ult\u00e9rieure, ou encore construit elle-m\u00eame un b\u00e2timent, elle comptabilise ensuite ces moyens en immobilisation dans le bilan. Comment doit-on les prendre en compte et les \u00e9valuer lorsqu\u2019ils ne sont pas termin\u00e9s ?<\/p>\n<p>Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, fait le point sur la notion de production immobilis\u00e9e.<\/p>\n<p>&nbsp;<\/p>\n<h1><strong>D\u00e9finition<\/strong><\/h1>\n<p>La production immobilis\u00e9e d\u00e9signe toutes les (futures) immobilisations cr\u00e9\u00e9es par l\u2019entreprise et conserv\u00e9es par celle-ci en vue de leur immobilisation. Elles figureront \u00e0 l\u2019actif du <a href=\"https:\/\/valoxy.org\/blog\/le-bilan-comptable\/\">bilan comptable<\/a>.<\/p>\n<p>La production immobilis\u00e9e correspond donc \u00e0 la somme des travaux effectu\u00e9s pour le propre compte de l\u2019entreprise. Par exemple: l&rsquo;entreprise cr\u00e9e un logiciel en interne.<\/p>\n<p>&nbsp;<\/p>\n<h2><strong>1 &#8211; Que comprend la production immobilis\u00e9e ?<\/strong><\/h2>\n<p>Les immobilisations acquises s&rsquo;\u00e9valuent \u00e0 leur co\u00fbt d\u2019achat. Par contre, la valeur de la production immobilis\u00e9e se d\u00e9termine de fa\u00e7on plus difficile. Elle pr\u00e9sente quelques particularit\u00e9s comptables, puisqu&rsquo;on va chercher son co\u00fbt dans la propre comptabilit\u00e9 de l\u2019entreprise.<\/p>\n<p>En effet, la valeur d\u2019entr\u00e9e dans le patrimoine de l\u2019entreprise s&rsquo;\u00e9value selon son co\u00fbt de revient. Celui-ci se d\u00e9termine de la mani\u00e8re suivante, par l&rsquo;addition des :<\/p>\n<ul>\n<li>co\u00fbts des mati\u00e8res consomm\u00e9es et d\u2019approvisionnement<\/li>\n<li>charges directes de production :\n<ul>\n<li>mati\u00e8res et fournitures consomm\u00e9es,<\/li>\n<li>co\u00fbt de la main d\u2019\u0153uvre directe (salaires et charges sociales),<\/li>\n<\/ul>\n<\/li>\n<li>charges indirectes de production :\n<ul>\n<li>part des charges administratives,<\/li>\n<li>consommation \u00e9lectrique affect\u00e9e,<\/li>\n<li>part des amortissements des ateliers utilis\u00e9s,<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Dans tous les cas, il s&rsquo;agira des charges essentielles \u00e0 la mise en place du bien immobilis\u00e9 ou de l&rsquo;immobilisation en cours. Celles-ci se rattachent directement \u00e0 l&rsquo;immobilisation.<\/p>\n<p>&nbsp;<\/p>\n<h2><strong>2 &#8211; Traitement comptable<\/strong><\/h2>\n<p>Le traitement comptable consistera, d\u2019une certaine fa\u00e7on, \u00e0 \u201cannuler\u201c des charges dans le compte d\u2019exploitation (ce qui \u201cam\u00e9liorera\u201d le r\u00e9sultat).<\/p>\n<p>Les travaux de production du bien \u201c\u00e0 immobiliser\u201d peuvent se r\u00e9aliser sur plusieurs exercices. Quand la production d\u2019une immobilisation s\u2019\u00e9tale sur plus d\u2019un <a href=\"https:\/\/www.compta-facile.com\/lexercice-comptable\/\">exercice comptable<\/a>, il faut comptabiliser une\u00a0\u00bb immobilisation en cours\u00a0\u00bb \u00e0 la cl\u00f4ture de chaque exercice comptable jusqu\u2019\u00e0 ce que l\u2019immobilisation soit termin\u00e9e.<\/p>\n<p>La comptabilisation de la production immobilis\u00e9e en cours s\u2019effectue de la mani\u00e8re suivante:<\/p>\n<ul>\n<li>le co\u00fbt r\u00e9el de production de l\u2019immobilisation en cours se comptabilise au d\u00e9bit du compte 23 \u201c immobilisations en cours\u201d,<\/li>\n<li>En contrepartie, on cr\u00e9dite le compte 72 \u201c production immobilis\u00e9e\u201d.<\/li>\n<\/ul>\n<p>Quand s&rsquo;ach\u00e8ve la r\u00e9alisation de l\u2019immobilisation,\u00a0 on passe l\u2019\u00e9criture suivante :<\/p>\n<ul>\n<li>le montant de l\u2019immobilisation en cours comptabilis\u00e9 sur le dernier exercice clos se porte au cr\u00e9dit du compte 23 \u201c immobilisations en cours \u201d, (de fa\u00e7on \u00e0 le solder pour cette op\u00e9ration),<\/li>\n<li>la partie de l\u2019immobilisation r\u00e9alis\u00e9e sur l\u2019exercice clos se porte au cr\u00e9dit du compte 72 \u201c production immobilis\u00e9e \u201d,<\/li>\n<li>La somme de ces deux op\u00e9rations s&rsquo;inscrit, en contrepartie, au d\u00e9bit du compte de classe 2 \u201cimmobilisations\u201d (en fonction de la nature de l\u2019immobilisation).<\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><\/p>\n<h3><u>Remarque\u00a0:<\/u><\/h3>\n<p>Une immobilisation corporelle peut comporter plusieurs \u00e9l\u00e9ments ayant une dur\u00e9e de vie ou une dur\u00e9e d\u2019amortissement diff\u00e9rente, comme des murs, ou bien la toiture d\u2019un immeuble. Dans ce cas, chaque composant doit se comptabiliser s\u00e9par\u00e9ment afin de pouvoir associer \u00e0 chacun son propre plan d\u2019amortissement.<\/p>\n<p>&nbsp;<\/p>\n<h2><strong>Conclusion\u00a0:<\/strong><\/h2>\n<p>M\u00eame si la technique comptable peut para\u00eetre un peu complexe, il faut retenir que le bien qui est auto-produit par l\u2019entreprise aura un impact sur le bilan et le compte de\u00a0 r\u00e9sultat. On neutralise le co\u00fbt de production\u00a0 dans le r\u00e9sultat lors de la cr\u00e9ation de l\u2019immobilisation. Et, finalement, on \u00ab\u00a0\u00e9tale\u00a0\u00bb (amortissement) ce co\u00fbt sur plusieurs exercices pendant l\u2019utilisation du bien cr\u00e9\u00e9.<\/p>\n<p>&nbsp;<\/p>\n<p>Cet article vous a int\u00e9ress\u00e9 ? Dites le nous dans les commentaires ci-dessous ! Pour en savoir plus sur les immobilisations, les amortissements et leur comptabilisation, retrouvez nos articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/les-immobilisations-que-representent-elles\/\">Les immobilisations : que repr\u00e9sentent-elles ?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/depreciation-immobilisations\/\">D\u00e9pr\u00e9ciation des immobilisations<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/amortissement-des-immobilisations-les-questions-frequemment-posees\/\">Amortissement des immobilisations : les questions fr\u00e9quemment pos\u00e9es<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/lamortissement-comptable\/\">L\u2019amortissement comptable<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/les-types-d-amortissements-28072014avallau1\/\">Les diff\u00e9rents types d\u2019amortissement possibles<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Lorsqu\u2019une entreprise cr\u00e9e, en interne, un logiciel sp\u00e9cifique \u00e0 sa gestion, ou fabrique un outil en vue d\u2019une production ult\u00e9rieure, ou encore construit elle-m\u00eame un b\u00e2timent, elle comptabilise ensuite ces moyens en immobilisation dans le bilan. Comment doit-on les prendre&#8230;<\/p>\n","protected":false},"author":1,"featured_media":26995,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-26994","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La production immobilis\u00e9e | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"La production immobilis\u00e9e d\u00e9signe toutes les (futures) immobilisations cr\u00e9\u00e9es par l\u2019entreprise et conserv\u00e9es par celle-ci en vue de leur immobilisation.\" \/>\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\/la-production-immobilisee\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La production immobilis\u00e9e | Blog Valoxy - 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