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Les ",{"text":1715,"type":255,"marks":1716},"approbations et les paiements",[1717],{"type":692},{"text":1719,"type":255}," doivent rester soumis aux règles de contrôle définies par l’entreprise.",{"_uid":1721,"hide":20,"title":1722,"component":1530,"description":1723},"95ac2af3-5794-447e-93da-8d38ae83e8af","Par où commencer avec le MCP ?",{"type":246,"attrs":1724,"content":1725},{"backgroundColor":17},[1726],{"type":249,"attrs":1727,"content":1728},{"textAlign":17},[1729],{"text":1730,"type":255},"Commencez par un cas d’usage en lecture seule, avec des données bien structurées et un périmètre limité. Testez la qualité des réponses, vérifiez les accès et documentez les requêtes avant d’envisager des usages plus sensibles.",[1732],{"cta":1733,"_uid":1734,"title":1735,"eyebrow":1743,"subtitle":1750,"component":266,"textAlign":14,"eyebrowPill":20,"checkmarkList":20,"flexibleSection":1753,"sectionSettings":1754,"displaySeparator":20,"breakLineOnMobile":20,"subtitleLeftBorder":20,"customTitleFontSize":14},[],"3fc8a10d-a838-4f45-a038-05bae7746be9",{"type":246,"attrs":1736,"content":1737},{"backgroundColor":17},[1738],{"type":266,"attrs":1739,"content":1740},{"level":1587,"textAlign":17},[1741],{"text":1742,"type":255},"Questions fréquentes sur le MCP",{"type":246,"attrs":1744,"content":1745},{"backgroundColor":17},[1746],{"type":249,"attrs":1747,"content":1748},{"textAlign":17},[1749],{"text":340,"type":255},{"type":246,"content":1751},[1752],{"type":249},[],[],[],"model-context-protocol-mcp","fr/blog/model-context-protocol-mcp",-3410,[],"ef363e24-c7e2-49d5-8203-3ed8a545e634",[],"blog/model-context-protocol-mcp",[1764,1765,1766],{"path":1762,"name":17,"lang":24,"published":17},{"path":1762,"name":17,"lang":30,"published":17},{"path":1762,"name":17,"lang":32,"published":17},{"name":1768,"created_at":1769,"published_at":1770,"updated_at":1771,"id":1772,"uuid":1773,"content":1774,"slug":1904,"full_slug":1905,"sort_by_date":17,"position":1906,"tag_list":1907,"is_startpage":20,"parent_id":1609,"meta_data":17,"group_id":1908,"first_published_at":1770,"release_id":17,"lang":24,"path":17,"alternates":1909,"default_full_slug":1910,"translated_slugs":1911},"Matrice d’approbation des dépenses : comment fixer les seuils et les circuits de validation ?","2026-09-11T14:44:44.414Z","2026-09-11T15:09:57.225Z","2026-09-11T15:09:57.256Z",218924173003370,"afaf1a62-7486-4a5c-947b-4863fcb62696",{"_uid":1775,"title":1768,"topics":1776,"noIndex":20,"category":1797,"language":1806,"component":1496,"heroMedia":1807,"publishedAt":1518,"redirectUrl":14,"listingImage":1815,"metaDescription":1816,"bottomArticleCta":1817,"componentsAfterTheArticle":1818},"3abcca90-25e3-4fae-9034-b7bdbf4c99d3",[1777],{"name":1778,"created_at":1779,"published_at":6,"updated_at":1780,"id":1781,"uuid":1782,"content":1783,"slug":1785,"full_slug":1786,"sort_by_date":17,"position":1787,"tag_list":1788,"is_startpage":20,"parent_id":1474,"meta_data":17,"group_id":1789,"first_published_at":1790,"release_id":17,"lang":24,"path":17,"alternates":1791,"default_full_slug":1792,"translated_slugs":1793,"_stopResolving":68},"Outils et astuces","2022-10-19T17:57:59.529Z","2026-03-12T10:47:23.972Z",206171442,"143048bf-f5c7-4056-ab60-ecfd3a730bf3",{"_uid":1784,"name":1778,"component":13},"7acb7442-031d-4c0f-b375-bb5a76b9d3b4","outils-et-astuces","fr/blog/topic/outils-et-astuces",-460,[],"2e3e0832-0204-4734-bdc7-effb516cf20d","2022-11-02T15:24:42.074Z",[],"blog/topic/outils-et-astuces",[1794,1795,1796],{"path":1792,"name":17,"lang":24,"published":17},{"path":1792,"name":17,"lang":30,"published":17},{"path":1792,"name":17,"lang":32,"published":17},{"name":1484,"created_at":1485,"published_at":6,"updated_at":1486,"id":1487,"uuid":1488,"content":1798,"slug":1496,"full_slug":1497,"sort_by_date":17,"position":733,"tag_list":1800,"is_startpage":20,"parent_id":1499,"meta_data":17,"group_id":1500,"first_published_at":1501,"release_id":17,"lang":24,"path":17,"alternates":1801,"default_full_slug":1503,"translated_slugs":1802,"_stopResolving":68},{"_uid":1490,"icon":1799,"name":1484,"component":1495},{"id":1492,"alt":1493,"name":14,"focus":14,"title":14,"filename":1494,"copyright":14,"fieldtype":47,"is_external_url":20},[],[],[1803,1804,1805],{"path":1503,"name":17,"lang":24,"published":17},{"path":1503,"name":17,"lang":30,"published":17},{"path":1503,"name":17,"lang":32,"published":17},[24],[1808],{"_uid":1809,"link":1810,"asset":1811,"caption":14,"component":1517},"f4a38868-47a8-4987-8280-921c2f327dd8",{"id":14,"url":14,"linktype":65,"fieldtype":66,"cached_url":1186,"prep":68},{"id":1812,"alt":14,"name":14,"focus":14,"title":14,"source":14,"filename":1813,"copyright":14,"fieldtype":47,"meta_data":1814,"is_external_url":20},168580497833836,"https://a.storyblok.com/f/146026/1376x768/6efb2f6452/erp-implementation.png",{},[],"Matrice d’approbation des dépenses : découvrez comment fixer les seuils, organiser les validations et éviter les blocages dans votre entreprise.",[],[1819],{"cta":1820,"_uid":1821,"items":1822,"heading":1879,"reverse":20,"component":1603,"sectionSettings":1903},[],"0aa1c33e-ea6c-44ae-9bb5-262f0ea2c564",[1823,1840,1851,1868],{"_uid":1824,"hide":20,"title":1825,"component":1530,"description":1826},"940e53af-a582-40fd-ab72-6aa5f8db49f2","Qu’est-ce qu’une matrice d’approbation des dépenses ?",{"type":246,"attrs":1827,"content":1828},{"backgroundColor":17},[1829],{"type":249,"attrs":1830,"content":1831},{"textAlign":17},[1832,1834,1838],{"text":1833,"type":255},"Une matrice d’approbation associe chaque type et chaque montant de dépense à la personne habilitée à la valider. Elle transforme une politique de dépenses générale en ",{"text":1835,"type":255,"marks":1836},"règles concrètes",[1837],{"type":692},{"text":1839,"type":255},", applicables au quotidien.",{"_uid":1841,"hide":20,"title":1842,"component":1530,"description":1843},"b85b28cf-7fbb-4f91-b192-1a57f30a63ca","Combien de niveaux d’approbation faut-il prévoir ?",{"type":246,"attrs":1844,"content":1845},{"backgroundColor":17},[1846],{"type":249,"attrs":1847,"content":1848},{"textAlign":17},[1849],{"text":1850,"type":255},"Trois ou quatre niveaux couvrent la plupart des organisations : validation simple, manager, Finance, puis direction. Au-delà, le circuit risque de ralentir les dépenses sans améliorer significativement le contrôle.",{"_uid":1852,"hide":20,"title":1853,"component":1530,"description":1854},"2d923714-e38f-4afb-8fbc-fa6eee48593d","Comment fixer un seuil d’approbation ?",{"type":246,"attrs":1855,"content":1856},{"backgroundColor":17},[1857],{"type":249,"attrs":1858,"content":1859},{"textAlign":17},[1860,1862,1866],{"text":1861,"type":255},"Croisez trois critères : ",{"text":1863,"type":255,"marks":1864},"le montant",[1865],{"type":692},{"text":1867,"type":255},", la catégorie de dépense et le niveau de risque. Une dépense récurrente, un nouveau fournisseur ou un engagement pluriannuel peuvent nécessiter une validation renforcée, même si le montant reste inférieur au seuil habituel.",{"_uid":1869,"hide":20,"title":1870,"component":1530,"description":1871},"e49e5ad1-ed3b-41f6-a8c3-00defdedd780","Comment éviter que les validations ralentissent l’entreprise ?",{"type":246,"attrs":1872,"content":1873},{"backgroundColor":17},[1874],{"type":249,"attrs":1875,"content":1876},{"textAlign":17},[1877],{"text":1878,"type":255},"Prévoyez une validation simple pour les petits montants, un approbateur de remplacement et un délai maximal de traitement. Les workflows automatiques peuvent également relancer les personnes concernées et faire remonter les demandes restées sans réponse.",[1880],{"cta":1881,"_uid":1882,"title":1883,"eyebrow":1891,"subtitle":1898,"component":266,"textAlign":14,"eyebrowPill":20,"checkmarkList":20,"flexibleSection":1901,"sectionSettings":1902,"displaySeparator":20,"breakLineOnMobile":20,"subtitleLeftBorder":20,"customTitleFontSize":14},[],"fc2c2641-19cc-4660-8e86-a2d23c6c19e5",{"type":246,"attrs":1884,"content":1885},{"backgroundColor":17},[1886],{"type":266,"attrs":1887,"content":1888},{"level":1587,"textAlign":17},[1889],{"text":1890,"type":255},"Questions fréquentes sur la matrice d'approbation des 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La saisie consiste ensuite à enregistrer ces informations dans le logiciel comptable.",{"_uid":1983,"hide":20,"title":1984,"component":1530,"description":1985},"c0283b62-da9b-4ace-af44-40de8b071bf3","Quel compte utiliser pour une facture fournisseur ?",{"type":246,"attrs":1986,"content":1987},{"backgroundColor":17},[1988],{"type":249,"attrs":1989,"content":1990},{"textAlign":17},[1991],{"text":1992,"type":255},"Le compte dépend de la nature de la dépense. Une facture d’énergie peut relever du compte 6061, une prestation de conseil d’un compte d’honoraires, et une acquisition durable d’un compte d’immobilisation. Le compte 401 est généralement utilisé pour constater la dette envers un fournisseur d’exploitation.",{"_uid":1994,"hide":20,"title":1995,"component":1530,"description":1996},"5aa4d9e5-67b8-4797-8941-d205226e9b9c","Une facture sans bon de commande peut-elle être comptabilisée ?",{"type":246,"attrs":1997,"content":1998},{"backgroundColor":17},[1999],{"type":249,"attrs":2000,"content":2001},{"textAlign":17},[2002],{"text":2003,"type":255},"Oui. Il faut toutefois disposer d’une preuve de l’achat, vérifier que la prestation a bien été réalisée et faire valider l’exception par la personne compétente. 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paiement.",{"type":249,"attrs":2124,"content":2125},{"textAlign":17},[2126],{"text":2127,"type":255},"Il permet de vérifier que le prix facturé correspond à la commande et que les quantités facturées correspondent aux quantités reçues.",{"_uid":2129,"hide":20,"title":2130,"component":1530,"description":2131},"bc4ebe19-7ad2-4e6f-a309-96c28d9f55bb","Quelle différence entre le rapprochement à deux voies et à trois voies ?",{"type":246,"attrs":2132,"content":2133},{"backgroundColor":17},[2134,2139],{"type":249,"attrs":2135,"content":2136},{"textAlign":17},[2137],{"text":2138,"type":255},"Le rapprochement à deux voies compare le bon de commande et la facture. Il convient généralement aux services, aux abonnements et aux licences sans livraison physique.",{"type":249,"attrs":2140,"content":2141},{"textAlign":17},[2142,2144,2148],{"text":2143,"type":255},"Le rapprochement à trois voies ajoute le bon de livraison afin de contrôler ",{"text":2145,"type":255,"marks":2146},"les quantités réellement reçues",[2147],{"type":692},{"text":2149,"type":255},".",{"_uid":2151,"hide":20,"title":2152,"component":1530,"description":2153},"ebc3eb86-83d0-4ca3-8c37-778b8a5a0ac1","Quels écarts le rapprochement permet-il de détecter ?",{"type":246,"attrs":2154,"content":2155},{"backgroundColor":17},[2156,2161],{"type":249,"attrs":2157,"content":2158},{"textAlign":17},[2159],{"text":2160,"type":255},"Il permet notamment de repérer les écarts de prix et de quantité, les articles non commandés, les livraisons partielles facturées en totalité, les frais supplémentaires et les doublons.",{"type":249,"attrs":2162,"content":2163},{"textAlign":17},[2164,2166,2170],{"text":2165,"type":255},"Chaque écart doit ensuite être analysé selon ",{"text":2167,"type":255,"marks":2168},"les seuils et les règles définis par l’entreprise",[2169],{"type":692},{"text":2149,"type":255},{"_uid":2172,"hide":20,"title":2173,"component":1530,"description":2174},"aa2e2273-ef2c-4887-ab07-9c3e9c8fce3e","Le rapprochement à trois voies est-il obligatoire en France ?",{"type":246,"attrs":2175,"content":2176},{"backgroundColor":17},[2177,2182],{"type":249,"attrs":2178,"content":2179},{"textAlign":17},[2180],{"text":2181,"type":255},"Non, le three-way matching n’est pas une obligation légale générale. Il s’agit d’une bonne pratique de contrôle interne qui aide à sécuriser les achats et les paiements.",{"type":249,"attrs":2183,"content":2184},{"textAlign":17},[2185,2187,2191],{"text":2186,"type":255},"La facturation électronique facilite son automatisation, mais ",{"text":2188,"type":255,"marks":2189},"le niveau de rapprochement doit rester adapté à la nature de chaque dépense",[2190],{"type":692},{"text":2149,"type":255},[2193],{"cta":2194,"_uid":2195,"title":2196,"eyebrow":2206,"subtitle":2213,"component":266,"textAlign":14,"eyebrowPill":20,"checkmarkList":20,"flexibleSection":2216,"sectionSettings":2217,"displaySeparator":20,"breakLineOnMobile":20,"subtitleLeftBorder":20,"customTitleFontSize":14},[],"f5b9e653-4d2a-42ac-8dd2-65a8fbeba5ff",{"type":246,"attrs":2197,"content":2198},{"backgroundColor":17},[2199],{"type":266,"attrs":2200,"content":2201},{"level":1587,"textAlign":17},[2202],{"text":2203,"type":255,"marks":2204},"Questions fréquentes sur le rapprochement à trois 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00:00",[],"Facture d’acompte fournisseur, découvrez son calcul, les règles de TVA et les contrôles à effectuer avant le rapprochement avec la facture de solde.\n",[],[2278],{"cta":2279,"_uid":2280,"items":2281,"heading":2376,"reverse":20,"component":1603,"sectionSettings":2402},[],"14e773e4-85a2-422c-acbc-8f11dcdf65a2",[2282,2303,2330,2354],{"_uid":2283,"hide":20,"title":2284,"component":1530,"description":2285},"1685b4c9-e3d0-4743-9cec-6f2a0263ae82","La facture d’acompte est-elle obligatoire ?",{"type":246,"attrs":2286,"content":2287},{"backgroundColor":17},[2288,2293],{"type":249,"attrs":2289,"content":2290},{"textAlign":17},[2291],{"text":2292,"type":255},"Oui. Le fournisseur doit émettre une facture lorsqu’il encaisse un acompte, conformément à l’article 289 du Code général des impôts.",{"type":249,"attrs":2294,"content":2295},{"textAlign":17},[2296,2298,2302],{"text":2297,"type":255},"La facture doit comporter les mentions obligatoires, préciser qu’il s’agit d’un acompte et disposer ",{"text":2299,"type":255,"marks":2300},"d’un numéro appartenant à la série continue de facturation",[2301],{"type":692},{"text":2149,"type":255},{"_uid":2304,"hide":20,"title":2305,"component":1530,"description":2306},"e5c6a6d0-b87e-4842-a0ff-ae7513621fb9","La TVA est-elle due dès l’encaissement de l’acompte ?",{"type":246,"attrs":2307,"content":2308},{"backgroundColor":17},[2309,2314,2319],{"type":249,"attrs":2310,"content":2311},{"textAlign":17},[2312],{"text":2313,"type":255},"Oui, selon la nature de l’opération.",{"type":249,"attrs":2315,"content":2316},{"textAlign":17},[2317],{"text":2318,"type":255},"Pour les livraisons de biens, la TVA est exigible dès l’encaissement de l’acompte depuis le 1er janvier 2023. Pour les prestations de services, elle est en principe exigible dès l’encaissement.",{"type":249,"attrs":2320,"content":2321},{"textAlign":17},[2322,2324,2328],{"text":2323,"type":255},"La TVA facturée sur l’acompte doit être déduite ",{"text":2325,"type":255,"marks":2326},"une seule fois",[2327],{"type":692},{"text":2329,"type":255},", puis soustraite du montant restant à récupérer sur la facture de solde.",{"_uid":2331,"hide":20,"title":2332,"component":1530,"description":2333},"ec8e23bc-5d17-4821-a1a0-77c2be8d9ccc","Un acompte est-il remboursable ?",{"type":246,"attrs":2334,"content":2335},{"backgroundColor":17},[2336,2341],{"type":249,"attrs":2337,"content":2338},{"textAlign":17},[2339],{"text":2340,"type":255},"En principe, l’acompte engage fermement les deux parties et n’est pas remboursable du seul fait d’un désistement.",{"type":249,"attrs":2342,"content":2343},{"textAlign":17},[2344,2346,2353],{"text":2345,"type":255},"Le remboursement peut toutefois intervenir lorsque le fournisseur n’exécute pas la prestation, lorsque le contrat le prévoit ou lorsque les parties conviennent d’annuler l’opération. Les arrhes obéissent à un régime différent, prévu par ",{"text":2347,"type":255,"marks":2348},"l’article 1590 du Code civil",[2349,2352],{"type":705,"attrs":2350},{"href":2351,"uuid":17,"anchor":17,"target":1171,"linktype":449},"https://www.service-public.gouv.fr/particuliers/vosdroits/F31187",{"type":692},{"text":2149,"type":255},{"_uid":2355,"hide":20,"title":2356,"component":1530,"description":2357},"7247af96-de8d-41d1-8544-0e3e3671eaad","Quelle différence entre une facture d’acompte et une facture de situation ?",{"type":246,"attrs":2358,"content":2359},{"backgroundColor":17},[2360,2365],{"type":249,"attrs":2361,"content":2362},{"textAlign":17},[2363],{"text":2364,"type":255},"La facture d’acompte correspond à un paiement anticipé prévu avant la livraison ou le début de la prestation.",{"type":249,"attrs":2366,"content":2367},{"textAlign":17},[2368,2370,2374],{"text":2369,"type":255},"La facture de situation correspond à ",{"text":2371,"type":255,"marks":2372},"l’avancement réel d’une prestation ou de travaux",[2373],{"type":692},{"text":2375,"type":255},". 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