{"id":296424,"date":"2009-03-15T01:00:00","date_gmt":"2009-03-15T00:00:00","guid":{"rendered":"https:\/\/ac-franchise.be\/comprendre-ses-comptes"},"modified":"2009-03-15T01:00:00","modified_gmt":"2009-03-15T00:00:00","slug":"comprendre-ses-comptes","status":"publish","type":"post","link":"https:\/\/ac-franchise.be\/article\/comprendre-ses-comptes","title":{"rendered":"Comprendre ses comptes"},"content":{"rendered":"
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Comment appr\u00e9hender la sant\u00e9 financi\u00e8re de votre entreprise ? Voici quelques conseils simples qui vous faciliteront la vie si vous n’\u00eates pas comptable de profession. <\/div>\n<\/p><\/div>\n<\/p><\/div>\n
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Trop souvent un responsable d’entreprise consid\u00e8re les comptes comme une obligation l\u00e9gale alors qu’ils sont plut\u00f4t une aide \u00e0 la gestion. L’\u00e9tat des finances est un r\u00e9v\u00e9lateur de la bonne sant\u00e9 d’une entreprise<\/em><\/strong>. Parfois les r\u00e9sultats sont bons mais la tr\u00e9sorerie se d\u00e9grade, la justification se trouve dans le besoin en fonds de roulement et de le d\u00e9tecter dans le bilan.\u00a0 <\/div>\n<\/p><\/div>\n<\/p><\/div>\n
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Il est imp\u00e9ratif de prendre le temps d’analyser vos comptes car vous n’\u00eates pas seul \u00e0 les lire, en effet d’autres professionnels vont les regarder : votre banquier, vos fournisseurs, vos clients, vos salari\u00e9s, voire m\u00eame vos concurrents… Les comptes d’une entreprise sont \u00e0 la fois un instrument d’information pour eux et un outil de gestion pour vous. Vous trouverez dans vos comptes des pr\u00e9cisions, par exemple le passif du bilan donne des informations sur qui finance v\u00e9ritablement votre entreprise. <\/div>\n<\/p><\/div>\n<\/p><\/div>\n
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Les plus connus sont le bilan et le compte d’exploitation devenu compte de r\u00e9sultat<\/em><\/strong>. Le bilan est une photographie de fin d’exercice, en revanche le compte de r\u00e9sultat liste toutes les recettes encaiss\u00e9es par l’entreprise et toutes les d\u00e9penses qu’elle a consomm\u00e9es sur une p\u00e9riode de g\u00e9n\u00e9ralement\u00a0de douze\u00a0mois. Les produits et les charges sont organis\u00e9s dans ce document selon les principales fonctions de l’entreprise : produits et charges d’exploitation, produits et charges financiers, produits et\u00a0 charges exceptionnels. Il met en relation la nature des revenus et des d\u00e9penses g\u00e9n\u00e9r\u00e9s par l’entreprise. Il vous permet de constater comment \u00e9volue votre chiffre d’affaires mais aussi quel est votre taux de marge brut, son \u00e9volution. Il montre si les frais de personnel, les frais financiers et les frais g\u00e9n\u00e9raux \u00e9voluent normalement par rapport \u00e0 l’activit\u00e9 de l’entreprise. Le r\u00e9sultat net est le b\u00e9n\u00e9fice (ou la perte) r\u00e9alis\u00e9 par l’entreprise au cours de l’exercice. Il correspond au dernier solde de gestion apr\u00e8s le paiement des imp\u00f4ts et des int\u00e9r\u00eats aux cr\u00e9anciers de l’entreprise. C’est donc un reflet clair de la situation financi\u00e8re de l’entreprise : si le r\u00e9sultat net est exc\u00e9dentaire, la soci\u00e9t\u00e9 s’est enrichie; dans le cas contraire, elle s’est appauvrie<\/em><\/strong>. <\/div>\n<\/p><\/div>\n<\/p><\/div>\n
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Le bilan quant \u00e0 lui\u00a0 apporte des r\u00e9ponse sur le montant des investissements de l’ann\u00e9e, l’\u00e9volution des stocks, les cr\u00e9dits accord\u00e9s aux clients et aussi la tr\u00e9sorerie<\/em><\/strong>. Ces \u00e9l\u00e9ments doivent \u00eatre analys\u00e9s par rapport \u00e0 la progression de l’activit\u00e9 : il est normal qu’une augmentation importante d’activit\u00e9 entra\u00eene une progression de postes comme les stocks ou le cr\u00e9dit client, sans la d\u00e9passer n\u00e9anmoins… <\/div>\n<\/p><\/div>\n<\/p><\/div>\n
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Vous avez ensuite le tableau de financement qui vous permet de suivre l’\u00e9volution de votre tr\u00e9sorerie. Vous pouvez aussi observer l’annexe comptable, mais ce document est souvent r\u00e9serv\u00e9 \u00e0 des sp\u00e9cialistes en raison du jargon utilis\u00e9. Enfin vous disposez des soldes interm\u00e9diaires de gestion, ceux-ci peuvent vous aider \u00e0 comprendre un certain nombre de sp\u00e9cificit\u00e9s concernant le fonctionnement de votre entreprise. <\/div>\n<\/p><\/div>\n<\/p><\/div>\n
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Dominique Deslandes <\/div>\n<\/p><\/div>\n<\/p><\/div>\n
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Pour en savoir plus <\/div>\n<\/p><\/div>\n<\/p><\/div>\n
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1) En vid\u00e9o, les conseils d’expert comptable aux franchis\u00e9s et franchiseurs<\/span><\/a> <\/div>\n<\/p><\/div>\n<\/p><\/div>\n
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2) L’annuaire des experts comptables int\u00e9ress\u00e9s par la franchise<\/span><\/a> <\/div>\n<\/p><\/div>\n<\/p><\/div>\n
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3) Quelques articles d’experts comptables sur la franchise<\/span><\/a> <\/div>\n<\/p><\/div>\n<\/p><\/div>\n
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4) Interviews franchise d’expert comptable<\/span><\/a> <\/div>\n<\/p><\/div>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

Comment appr\u00e9hender la sant\u00e9 financi\u00e8re de votre entreprise ? Voici quelques conseils simples qui vous faciliteront la vie si vous n’\u00eates pas comptable de profession. Trop souvent un responsable d’entreprise consid\u00e8re les comptes comme une obligation l\u00e9gale alors qu’ils sont plut\u00f4t une aide \u00e0 la gestion. L’\u00e9tat des finances est un r\u00e9v\u00e9lateur de la bonne […]<\/p>\n","protected":false},"author":48,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"","ocean_second_sidebar":"","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"","ocean_custom_header_template":"","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"","ocean_menu_typo_font_family":"","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"on","ocean_gallery_id":[],"footnotes":""},"categories":[3],"tags":[132],"class_list":["post-296424","post","type-post","status-publish","format-standard","hentry","category-actualites-de-la-franchise","tag-creation-gestion-financement","entry"],"acf":[],"yoast_head":"\nComprendre ses comptes<\/title>\n<meta name=\"description\" content=\"Comment appr\u00e9hender la sant\u00e9 financi\u00e8re de votre entreprise ? 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