{"id":4574,"date":"2013-07-08T17:48:42","date_gmt":"2013-07-08T15:48:42","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=4574"},"modified":"2024-06-13T16:08:12","modified_gmt":"2024-06-13T14:08:12","slug":"gestion-des-stocks","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/gestion-des-stocks\/","title":{"rendered":"La gestion des stocks en entreprise"},"content":{"rendered":"<p>La gestion des stocks est particuli\u00e8rement importante en entreprise, puisque les stocks (Mati\u00e8res Premi\u00e8res, consommables, Produits Finis, etc.) immobilisent de la tr\u00e9sorerie, et que de leur gestion d\u00e9pend le bon fonctionnement de la fabrication. De plus, <span class=\"exergue\">les conditions de stockage peuvent influencer la qualit\u00e9 des produits finis !<\/span><span class=\"exergue\"> Le chef d\u2019entreprise portera donc une grande attention \u00e0 l&rsquo;optimisation de la <strong>gestion des stocks.<\/strong><\/span><\/p>\n<p>Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, vous en dit plus :<\/p>\n<ul>\n<li>L\u2019enjeu de la gestion des stocks pour une entreprise<\/li>\n<li>Comment optimiser la gestion des stocks\u00a0?<\/li>\n<li>Les entreprises visent d\u00e9sormais le \u00ab\u00a0z\u00e9ro stock\u00a0\u00bb<\/li>\n<\/ul>\n<h2>L\u2019enjeu pour une entreprise<\/h2>\n<p><span class=\"exergue\">Les stocks permettent \u00e0 une entreprise de r\u00e9pondre aux besoins de ses clients dans un d\u00e9lai tr\u00e8s court.<\/span> La soci\u00e9t\u00e9 peut alors livrer ses clients rapidement et ainsi augmenter le nombre de ses ventes. En revanche,<span class=\"exergue\"> les co\u00fbts li\u00e9s \u00e0 la<strong> gestion des stocks<\/strong> ne sont pas \u00e0 n\u00e9gliger car ils peuvent s\u2019av\u00e9rer parfois plus importants que pr\u00e9vu\u00a0<\/span>: co\u00fbt de manutention, co\u00fbt de stockage, co\u00fbt d\u2019obsolescence, sans oublier l&rsquo;immobilisation de tr\u00e9sorerie qu&rsquo;engendrent les stocks. Des co\u00fbts additionnels viennent aussi des frais financiers que les stocks peuvent engendrer, et du manque \u00e0 gagner qui en d\u00e9coule (int\u00e9r\u00eats bancaires).<\/p>\n<p style=\"text-align: left;\"><img decoding=\"async\" class=\"wp-image-3873 alignright\" style=\"margin-left: 20px;\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/06\/comptabilite-et-gestion-300x197.png\" alt=\"gestion des stocks\" width=\"205\" height=\"134\" \/>De plus, pour avoir des stocks adapt\u00e9s \u00e0 la soci\u00e9t\u00e9, l\u2019entreprise peut utiliser des m\u00e9thodes de valorisation des stocks bien sp\u00e9cifiques telles que la m\u00e9thode dite \u00ab premier entr\u00e9 premier sorti (PEPS, ou FIFO) \u00bb, \u00ab dernier entr\u00e9 premier sorti (DEPS ou LIFO) \u00bb ou encore la m\u00e9thode du co\u00fbt unitaire moyen pond\u00e9r\u00e9 (CUMP). Il est primordial pour un dirigeant qui souhaite optimiser la gestion de ses stocks de choisir la bonne m\u00e9thode.<\/p>\n<h2>Comment optimiser la gestion des stocks\u00a0?<\/h2>\n<p>Optimiser la gestion des stocks d\u2019une entreprise n\u00e9cessite d\u2019avoir la quantit\u00e9 n\u00e9cessaire de produits finis au bon moment.<span class=\"exergue\"> Un dirigeant doit s\u2019assurer que son stock est suffisant s\u2019il n\u2019est pas capable d\u2019assurer une production continue. A l\u2019inverse, une soci\u00e9t\u00e9 qui dispose d\u2019un stock trop important verra le co\u00fbt de son stock augmenter ainsi qu\u2019une d\u00e9pr\u00e9ciation de celui-ci avec le temps.<\/span><\/p>\n<p>Ainsi, il suffirait de<span class=\"exergue\"> trouver l\u2019\u00e9quilibre qui permet de maximiser le profit tout en minimisant les co\u00fbts<\/span>, mais ce n\u2019est pas toujours aussi \u00e9vident. Un pr\u00e9visionnel pourra \u00eatre mis en place au sein de l\u2019entreprise pour permettre au dirigeant de g\u00e9rer au mieux ses stocks.<\/p>\n<p>Les outils informatiques permettent d&rsquo;obtenir d&rsquo;excellents r\u00e9sultats.<\/p>\n<p>A titre d&rsquo;exemple les entreprises de vente \u00e0 distance et de e-commerce utilisent des logiciels qui leur permettent d&rsquo;optimiser leur gestion de stocks tout en livrant leurs clients en 24h ou 48h. La question de la gestion des stocks est donc essentielle pour qu&rsquo;une entreprise puisse optimiser sa gestion, et elle doit g\u00e9rer ses stocks en fonction de crit\u00e8res souvent oppos\u00e9s :<\/p>\n<ul>\n<li>disposer de suffisamment de stocks pour approvisionner les lignes de production<\/li>\n<li>limiter l&rsquo;immobilisation de la tr\u00e9sorerie<\/li>\n<li>disposer de suffisamment de stock de produits finis pour livrer\u00a0 rapidement les clients<\/li>\n<\/ul>\n<p><b>\u00a0<\/b><\/p>\n<h2>Les entreprises visent d\u00e9sormais le \u00ab\u00a0z\u00e9ro stock\u00a0\u00bb<\/h2>\n<p><img decoding=\"async\" class=\"size-medium wp-image-4581 alignleft\" style=\"margin-right: 20px;\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/gestion-des-stocks-en-entreprise-300x198.png\" alt=\"gestion des stocks\" width=\"230\" height=\"153\" \/>De plus en plus d\u2019entreprises utilisent la m\u00e9thode du juste \u00e0 temps, appel\u00e9e \u00e9galement \u00ab\u00a0z\u00e9ro stock\u00a0\u00bb.<span class=\"exergue\"> L\u2019entreprise qui pratique le juste \u00e0 temps attendra de recevoir la commande du client pour s\u2019approvisionner.<\/span> On rencontre notamment ce cas dans l\u2019industrie automobile. D\u00e9sormais, quand quelqu\u2019un ach\u00e8te une voiture chez un concessionnaire, il n\u2019en dispose pas tout de suite. Il faut d\u2019abord la commander car, dans la majorit\u00e9 des cas, le fabricant\u00a0ne l\u2019aura pas en stock.<\/p>\n<p><span class=\"exergue\">Utiliser cette m\u00e9thode de<strong> gestion des stocks<\/strong> est avantageux pour l\u2019entreprise car elle permet de r\u00e9duire consid\u00e9rablement le co\u00fbt de stockage, voire m\u00eame de le supprimer enti\u00e8rement.<\/span> De plus, la m\u00e9thode du juste \u00e0 temps limite le gaspillage et am\u00e9liore la qualit\u00e9 des produits finis.<\/p>\n<p>Une entreprise peut donc avoir int\u00e9r\u00eat \u00e0 pratiquer le \u00ab\u00a0z\u00e9ro stock\u00a0\u00bb mais encore faut-il que cela soit compatible avec son activit\u00e9 et sa structure.<\/p>\n<p>Pour en savoir plus sur les inventaires, les stocks, et leur comptabilisation, retrouvez nos articles sur le blog Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/inventaire-comptable-stock-de-qualite-29082014avallau1\/\">Comment faire un inventaire des stocks de qualit\u00e9\u00a0<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/ecritures-dinventaire-en-comptabilite\/\">Les \u00e9critures d&rsquo;inventaires en comptabilit\u00e9<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/valorisation-des-stocks-30072014avallau1\/\">La valorisation et la comptabilisation des stocks<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/comment-avoir-bonne-gestion-stocks\/\">Comment avoir une bonne gestion de stocks<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La gestion des stocks est particuli\u00e8rement importante en entreprise, puisque les stocks (Mati\u00e8res Premi\u00e8res, consommables, Produits Finis, etc.) immobilisent de la tr\u00e9sorerie, et que de leur gestion d\u00e9pend le bon fonctionnement de la fabrication. De plus, les conditions de stockage&#8230;<\/p>\n","protected":false},"author":1,"featured_media":4575,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-4574","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>La gestion des stocks en entreprise | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"La gestion des stocks est importante en entreprise. 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