{"id":33525,"date":"2023-06-05T15:34:04","date_gmt":"2023-06-05T13:34:04","guid":{"rendered":"https:\/\/www.manutan.fr\/blog\/?p=33525"},"modified":"2023-06-05T15:33:57","modified_gmt":"2023-06-05T13:33:57","slug":"analyse-gestion-stock-methodes-efficaces","status":"publish","type":"post","link":"https:\/\/www.manutan.fr\/blog\/amenagement-espace\/analyse-gestion-stock-methodes-efficaces\/","title":{"rendered":"Top 5 des m\u00e9thodes efficaces pour optimiser l\u2019analyse de votre gestion des stocks\u202f"},"content":{"rendered":"<h2 aria-level=\"2\"><span data-contrast=\"none\">\u00a0Quels sont les processus de gestion de stock\u2009?<\/span><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"auto\">Chaque m\u00e9thode de gestion de stock se focalise sur <\/span><b><span data-contrast=\"auto\">des objectifs et des retomb\u00e9es sp\u00e9cifiques\u202f<\/span><\/b><span data-contrast=\"auto\">:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">La <\/span><span data-contrast=\"auto\">m\u00e9thode Kanban<\/span><span data-contrast=\"auto\"> adopte un approvisionnement en juste-\u00e0-temps ou <\/span><i><span data-contrast=\"auto\">just in time<\/span><\/i><span data-contrast=\"auto\"> gr\u00e2ce \u00e0 un syst\u00e8me d\u2019organisation visuel bas\u00e9 sur l\u2019utilisation de bacs et de cartes\u2009;\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Le point de commande correspond \u00e0 un niveau de stock \u00e0 partir duquel il faut d\u00e9clencher la commande pour \u00e9viter la rupture de stock\u2009;<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Le r\u00e9approvisionnement calendaire repose sur des commandes automatis\u00e9es \u00e0 une fr\u00e9quence pr\u00e9d\u00e9finie\u2009;<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">Le r\u00e9approvisionnement \u00e0 la commande s\u2019adapte en temps r\u00e9el aux commandes re\u00e7ues.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><b><span data-contrast=\"auto\">Toutes ces m\u00e9thodes de gestion poss\u00e8dent des forces et des faiblesses<\/span><\/b><span data-contrast=\"auto\">. Le responsable logistique doit adopter la m\u00e9thode adapt\u00e9e pour am\u00e9liorer la performance globale de l\u2019entreprise.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<h2 aria-level=\"2\"><span data-contrast=\"none\">\u00a0Comment l\u2019analyse du stock permet-elle d\u2019am\u00e9liorer sa gestion\u2009?<\/span><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:360,&quot;335559739&quot;:120,&quot;335559740&quot;:276}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"auto\">La valorisation du stock est une technique d\u2019analyse des donn\u00e9es permettant d\u2019identifier <\/span><b><span data-contrast=\"auto\">les sources de d\u00e9penses \u00e9vitables<\/span><\/b><span data-contrast=\"auto\">. Les facteurs de surco\u00fbt en <\/span><span data-contrast=\"auto\">entrep\u00f4t logistique<\/span> <span data-contrast=\"auto\">sont les suivants\u202f:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Le sur-stockage, qui entra\u00eene des frais de stockage et la perte de produits devenus p\u00e9rim\u00e9s\u2009;<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Le sous-stockage, qui peut provoquer des ruptures de stock\u2009;<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">La variation des frais de stockage li\u00e9s aux co\u00fbts de l\u2019entrep\u00f4t\u2009;<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Le vol ou la perte de produits\u2009;<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Une mauvaise prise en compte des variations de prix d\u2019entr\u00e9e en stock\u2009;<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Un prix de vente final inadapt\u00e9.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Au niveau fiscal, la valeur du stock ne peut pas \u00eatre d\u00e9duite, le co\u00fbt des inventaires est int\u00e9gr\u00e9 \u00e0 l\u2019actif du bilan. Il est donc utile de comparer les diff\u00e9rentes m\u00e9thodes avec un professionnel de la question fiscale pour b\u00e9n\u00e9ficier de conseils et optimiser sa rentabilit\u00e9.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Quel que soit le processus choisi, voici plusieurs m\u00e9thodes et indicateurs pour mieux appr\u00e9cier <\/span><b><span data-contrast=\"auto\">l\u2019ad\u00e9quation de votre gestion de stock avec vos objectifs<\/span><\/b><span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<h2 aria-level=\"2\"><span data-contrast=\"none\">1. L\u2019inventaire au d\u00e9tail<\/span><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:360,&quot;335559739&quot;:120,&quot;335559740&quot;:276}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"auto\">La m\u00e9thode de l\u2019inventaire au d\u00e9tail donne un aper\u00e7u de la valeur du stock en s\u2019appuyant sur le prix des marchandises. Afin que les r\u00e9sultats obtenus soient fiables, il faut conna\u00eetre <\/span><b><span data-contrast=\"auto\">le co\u00fbt d\u2019acquisition de chaque produit et la marge d\u00e9gag\u00e9e<\/span><\/b><span data-contrast=\"auto\"> lors de la vente.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">La formule pour calculer l\u2019inventaire au d\u00e9tail est la suivante\u202f: Stock de base + achats &#8211; vente au d\u00e9tail.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Pour effectuer ce calcul correctement, il faut disposer d\u2019informations sur les marges appliqu\u00e9es lors de la vente des articles en stock. L\u2019inventaire au d\u00e9tail est donc <\/span><b><span data-contrast=\"auto\">plus adapt\u00e9 aux entreprises dont les marges ne changent pas ou peu<\/span><\/b><span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">En dehors de ce besoin d\u2019informations pr\u00e9cises concernant les marges, l\u2019inventaire au d\u00e9tail est adapt\u00e9 aux organisations qui disposent d\u2019un grand nombre de produits en stock qu\u2019ils commercialisent. Ce type d\u2019entreprise peut faire appel \u00e0 <\/span><span data-contrast=\"auto\">des drones pour effectuer l\u2019inventaire<\/span><span data-contrast=\"auto\"> de mani\u00e8re rapide ou \u00e0 un logiciel de gestion pour simplifier l\u2019activit\u00e9.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<h2 aria-level=\"2\"><span data-contrast=\"none\">2. L\u2019identification sp\u00e9cifique<\/span><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:360,&quot;335559739&quot;:120,&quot;335559740&quot;:276}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"auto\">Cette technique d\u2019analyse de gestion de stock est destin\u00e9e aux <\/span><b><span data-contrast=\"auto\">petites entreprises dont le stock est tr\u00e8s vari\u00e9<\/span><\/b><span data-contrast=\"auto\">, telles que les brocantes. Un co\u00fbt sp\u00e9cifique est attribu\u00e9 \u00e0 chaque produit afin d\u2019en \u00e9valuer la valeur avec pr\u00e9cision.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Contrairement \u00e0 des m\u00e9thodes de calcul classiques, <\/span><b><span data-contrast=\"auto\">chaque produit est identifi\u00e9 et suivi ind\u00e9pendamment<\/span><\/b><span data-contrast=\"auto\">, de son arriv\u00e9e jusqu\u2019\u00e0 sa sortie de stock. L\u2019identification peut se faire gr\u00e2ce \u00e0 des codes qui caract\u00e9risent le produit et permettent de le situer facilement dans <\/span><span data-contrast=\"auto\">les rayonnages de l\u2019entrep\u00f4t<\/span><span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<h2 aria-level=\"2\"><span data-contrast=\"none\">3. La m\u00e9thode du premier entr\u00e9, premier sorti (PEPS)<\/span><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:360,&quot;335559739&quot;:120,&quot;335559740&quot;:276}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"auto\">Cette technique d\u2019analyse de stock est associ\u00e9e \u00e0 la m\u00e9thode de stockage FIFO (<\/span><i><span data-contrast=\"auto\">First In First Out)<\/span><\/i><span data-contrast=\"auto\"> selon laquelle les produits du lot le plus ancien sont vendus en premier. La m\u00e9thode PEPS <\/span><b><span data-contrast=\"auto\">prend en compte le prix d\u2019achat des produits les plus anciens en stock<\/span><\/b><span data-contrast=\"auto\">.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Ce principe fonctionne quand le stock compte <\/span><b><span data-contrast=\"auto\">plusieurs produits identiques achet\u00e9s \u00e0 des moments diff\u00e9rents<\/span><\/b><span data-contrast=\"auto\">. Lorsque des produits de diff\u00e9rents lots sont sortis simultan\u00e9ment, le calcul de la valeur du stock se base sur le prix du lot le plus ancien.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Cette m\u00e9thode d\u2019analyse de gestion de stock est adapt\u00e9e lorsque le prix d\u2019achat des produits varie.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<h2 aria-level=\"2\"><span data-contrast=\"none\">\u00a04. La m\u00e9thode du dernier entr\u00e9, premier sorti (DEPS)<\/span><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:360,&quot;335559739&quot;:120,&quot;335559740&quot;:276}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"auto\">Aussi appel\u00e9 LIFO (<\/span><i><span data-contrast=\"auto\">Last In First Out)<\/span><\/i><span data-contrast=\"auto\">, la m\u00e9thode DEPS n\u2019a de sens que si elle est <\/span><b><span data-contrast=\"auto\">combin\u00e9e \u00e0 une m\u00e9thode de gestion de stock suivant le m\u00eame principe<\/span><\/b><span data-contrast=\"auto\">.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Dans le but d\u2019uniformiser les pratiques, cette m\u00e9thode d\u2019\u00e9valuation de stock est <\/span><b><span data-contrast=\"auto\">interdite par les normes internationales d\u2019information financi\u00e8re<\/span><\/b><span data-contrast=\"auto\"> (IFRS). Elle reste cependant utilis\u00e9e dans certains pays comme les \u00c9tats-Unis.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<h2 aria-level=\"2\"><span data-contrast=\"none\">5. Le co\u00fbt unitaire moyen pond\u00e9r\u00e9 (CUMP)<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:276}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"auto\">\u00c0 la crois\u00e9e des deux m\u00e9thodes d\u2019analyse de gestion de stock pr\u00e9c\u00e9dentes, le co\u00fbt unitaire moyen pond\u00e9r\u00e9 est la valeur moyenne d\u2019un produit en stock dont le prix d\u2019achat a pu varier dans le temps. Cette m\u00e9thode est particuli\u00e8rement adapt\u00e9e <\/span><b><span data-contrast=\"auto\">lorsque le stock compte un grand nombre de produits identiques<\/span><\/b><span data-contrast=\"auto\"> et qui restent en stock sur une longue p\u00e9riode.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Il existe <\/span><b><span data-contrast=\"auto\">deux sous-techniques d\u2019\u00e9valuation CUMP<\/span><\/b><span data-contrast=\"auto\">\u202f: en d\u00e9but de p\u00e9riode ou en fin de p\u00e9riode. Lorsque la technique du CUMP est employ\u00e9e en d\u00e9but de p\u00e9riode, il faut r\u00e9\u00e9valuer le co\u00fbt du produit apr\u00e8s chaque nouvelle entr\u00e9e d\u2019un lot en stock. Le CUMP en fin de p\u00e9riode se r\u00e9f\u00e8re \u00e0 une dur\u00e9e de 3\u202fmois \u00e0 1\u202fan d\u00e9finie par l\u2019entreprise. La moyenne est effectu\u00e9e sur l\u2019ensemble des prix d\u2019entr\u00e9e en stock de la p\u00e9riode en question.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Allez plus loin sur le sujet de la cha\u00eene d\u2019approvisionnement et de la gestion de stock en t\u00e9l\u00e9chargeant notre livre blanc <a href=\"https:\/\/www.manutan.fr\/blog\/conseils\/livre-blanc-le-guide-gestion-des-stocks\/\">\u00ab\u2009Le guide de la gestion des stocks\u2009\u00bb<\/a>.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0Quels sont les processus de gestion de stock\u2009?\u00a0 Chaque m\u00e9thode de gestion de stock se focalise sur des objectifs et [&hellip;]<\/p>\n","protected":false},"author":84,"featured_media":33526,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1819,1820,1432],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.7 - 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