Notice: Function _load_textdomain_just_in_time was called incorrectly. Translation loading for the really-simple-ssl domain was triggered too early. This is usually an indicator for some code in the plugin or theme running too early. Translations should be loaded at the init action or later. Please see Debugging in WordPress for more information. (This message was added in version 6.7.0.) in /home/zjlyjtk/franchise/wp-includes/functions.php on line 6114

Warning: Cannot modify header information - headers already sent by (output started at /home/zjlyjtk/franchise/wp-includes/functions.php:6114) in /home/zjlyjtk/franchise/wp-includes/rest-api/class-wp-rest-server.php on line 1893

Warning: Cannot modify header information - headers already sent by (output started at /home/zjlyjtk/franchise/wp-includes/functions.php:6114) in /home/zjlyjtk/franchise/wp-includes/rest-api/class-wp-rest-server.php on line 1893

Warning: Cannot modify header information - headers already sent by (output started at /home/zjlyjtk/franchise/wp-includes/functions.php:6114) in /home/zjlyjtk/franchise/wp-includes/rest-api/class-wp-rest-server.php on line 1893

Warning: Cannot modify header information - headers already sent by (output started at /home/zjlyjtk/franchise/wp-includes/functions.php:6114) in /home/zjlyjtk/franchise/wp-includes/rest-api/class-wp-rest-server.php on line 1893

Warning: Cannot modify header information - headers already sent by (output started at /home/zjlyjtk/franchise/wp-includes/functions.php:6114) in /home/zjlyjtk/franchise/wp-includes/rest-api/class-wp-rest-server.php on line 1893

Warning: Cannot modify header information - headers already sent by (output started at /home/zjlyjtk/franchise/wp-includes/functions.php:6114) in /home/zjlyjtk/franchise/wp-includes/rest-api/class-wp-rest-server.php on line 1893

Warning: Cannot modify header information - headers already sent by (output started at /home/zjlyjtk/franchise/wp-includes/functions.php:6114) in /home/zjlyjtk/franchise/wp-includes/rest-api/class-wp-rest-server.php on line 1893

Warning: Cannot modify header information - headers already sent by (output started at /home/zjlyjtk/franchise/wp-includes/functions.php:6114) in /home/zjlyjtk/franchise/wp-includes/rest-api/class-wp-rest-server.php on line 1893
{"id":174,"date":"2022-07-31T13:07:41","date_gmt":"2022-07-31T11:07:41","guid":{"rendered":"https:\/\/franchise.911dc.com\/?post_type=kb_post_type_2&p=174"},"modified":"2022-07-31T13:07:41","modified_gmt":"2022-07-31T11:07:41","slug":"3-5-4-1-procedure-inventaire","status":"publish","type":"kb_post_type_2","link":"https:\/\/franchise.911dc.com\/manop\/3-5-4-1-procedure-inventaire\/","title":{"rendered":"3.5.4.1 Proc\u00e9dure inventaire"},"content":{"rendered":"\n

R\u00e9alis\u00e9 chaque ann\u00e9e, l\u2019inventaire des stocks permet aux entreprises de r\u00e9aliser \u00ab\u00a0une photo\u00a0\u00bb \u00e0 un instant T et de v\u00e9rifier le niveau des marchandises destin\u00e9es \u00e0 \u00eatre revendues ou des fournitures consommables.<\/p>\n\n\n\n

  1. \u00c0 quoi sert l\u2019inventaire physique des stocks ?<\/strong><\/li><\/ol>\n\n\n\n

    Le stock est un actif poss\u00e9d\u00e9 par l\u2019entreprise, destin\u00e9 \u00e0 \u00eatre vendu ou consomm\u00e9 au cours de l\u2019activit\u00e9. Un stock peut \u00eatre constitu\u00e9 autant par un commer\u00e7ant que par un professionnel lib\u00e9ral.<\/p>\n\n\n\n

    Il permet de recenser l\u2019ensemble des actifs d\u00e9tenus par la soci\u00e9t\u00e9 et de d\u00e9terminer s\u2019il existe des \u00e9carts entre les unit\u00e9s th\u00e9oriques affich\u00e9es (de mani\u00e8re informatique) et les unit\u00e9s r\u00e9elles. Plusieurs raisons peuvent expliquer de tels \u00e9carts : la perte, le vol la casse, la d\u00e9gradation (dans ce cas, il faut estimer le degr\u00e9 de d\u00e9pr\u00e9ciation \u00e0 attribuer aux actifs concern\u00e9s), les erreurs sur les quantit\u00e9s livr\u00e9es, les erreurs sur les quantit\u00e9s envoy\u00e9es\u2026<\/p>\n\n\n\n

    NB <\/em>:<\/p>\n\n\n\n

    Il s\u2019agit d\u2019une obligation l\u00e9gale intervenant au minimum lors de la cl\u00f4ture de l\u2019exercice fiscal.<\/p>\n\n\n\n

    La valeur du stock est toujours hors-taxe.<\/p>\n\n\n\n

    1. Que faut-il r\u00e9pertorier ?<\/strong><\/li><\/ol>\n\n\n\n