{"id":43149,"date":"2026-05-04T16:22:00","date_gmt":"2026-05-04T15:22:00","guid":{"rendered":"https:\/\/www.lucca.fr\/magazine\/?p=43149"},"modified":"2026-06-17T14:10:39","modified_gmt":"2026-06-17T13:10:39","slug":"processus-dachat-en-entreprise","status":"publish","type":"post","link":"https:\/\/www.lucca.fr\/magazine\/administration\/gestion-depenses\/processus-dachat-en-entreprise","title":{"rendered":"Comprendre le processus d\u2019achat en entreprise : les 8 \u00e9tapes cl\u00e9s"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"43149\" class=\"elementor elementor-43149\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b446f95 e-flex e-con-boxed e-con e-parent\" data-id=\"b446f95\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d4968d8 elementor-widget elementor-widget-text-editor\" data-id=\"d4968d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Toutes les entreprises ach\u00e8tent des biens et des services pour fonctionner. Pourtant, peu ma\u00eetrisent r\u00e9ellement leur <\/span><b>processus d\u2019achat<\/b><span style=\"font-weight: 400;\">. R\u00e9sultat : une commande pass\u00e9e sans validation, un fournisseur relanc\u00e9 pour un \u00e9l\u00e9ment manquant ou une facture bloqu\u00e9e faute de responsable identifi\u00e9.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Ces situations apparaissent lorsque l\u2019achat repose sur une succession d\u2019actions isol\u00e9es plut\u00f4t que sur un flux structur\u00e9.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">\u00c0 l\u2019inverse, un <\/span><b>processus d\u2019achat clair<\/b><span style=\"font-weight: 400;\"> permet de fluidifier la facturation, de s\u00e9curiser les \u00e9changes avec les fournisseurs et d\u2019\u00e9viter les litiges.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">D\u00e9couvrez dans cet article les bonnes pratiques pour structurer efficacement votre organisation des achats.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4a938009 e-flex e-con-boxed e-con e-parent\" data-id=\"4a938009\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6beef774 elementor-widget elementor-widget-heading\" data-id=\"6beef774\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">L'article en 1 minute<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74647cfe elementor-widget elementor-widget-text-editor\" data-id=\"74647cfe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Le <\/span><b>processus d\u2019achat<\/b><span style=\"font-weight: 400;\"> organise l\u2019ensemble du cycle d\u2019acquisition, du besoin initial jusqu\u2019au paiement.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Il se compose de <\/span><b>8 \u00e9tapes cl\u00e9s<\/b><span style=\"font-weight: 400;\"> : identification du besoin, validation, sourcing, appel d\u2019offres, n\u00e9gociation, commande, r\u00e9ception et paiement.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Un <\/span><b>processus structur\u00e9<\/b><span style=\"font-weight: 400;\"> am\u00e9liore l\u2019efficacit\u00e9 op\u00e9rationnelle, renforce le pouvoir de n\u00e9gociation et r\u00e9duit les risques.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Le <\/span><b>cahier des charges<\/b><span style=\"font-weight: 400;\"> permet de cadrer pr\u00e9cis\u00e9ment le besoin.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Une <\/span><b>plateforme unique <\/b><span style=\"font-weight: 400;\">centralise les validations et facilite la tra\u00e7abilit\u00e9 des op\u00e9rations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Les <\/span><b>normes <\/b><span style=\"font-weight: 400;\">ISO 9001, ISO 20400 et ISO 14001 contribuent \u00e0 structurer les bonnes pratiques d\u2019achat.<\/span><\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5f253f6c e-con-full e-flex e-con e-parent\" data-id=\"5f253f6c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c6ec0ab elementor-widget elementor-widget-heading\" data-id=\"7c6ec0ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Allez \u00e0 l'essentiel<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-407b41e5 elementor-widget elementor-widget-text-editor\" data-id=\"407b41e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Obtenez un r\u00e9sum\u00e9 clair et structur\u00e9 pour rep\u00e9rer rapidement les points cl\u00e9s.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3893e2a8 e-con-full e-flex e-con e-child\" data-id=\"3893e2a8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-2362a1ab e-con-full e-flex e-con e-child\" data-id=\"2362a1ab\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/chat.openai.com\/?q=Fais+un+r%C3%A9sum%C3%A9+structur%C3%A9+de+cet+article+https%3A%2F%2Fwww.lucca.fr%2Fmagazine%2Fadministration%2Fgestion-depenses%2Fprocessus-dachat-en-entreprise+%3A+id%C3%A9es+principales%2C+points+cl%C3%A9s+%28bullets%29%2C+2-3+actions+concr%C3%A8tes.\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3ad06c74 elementor-widget elementor-widget-image\" data-id=\"3ad06c74\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2026\/04\/chatgpt.svg\" title=\"chatgpt\" alt=\"chatgpt\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f65d6f2 elementor-widget elementor-widget-text-editor\" data-id=\"1f65d6f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Chatgpt<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-753a6b0a e-con-full e-flex e-con e-child\" data-id=\"753a6b0a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/gemini.google.com\/guided-learning?query=Fais+un+r%C3%A9sum%C3%A9+structur%C3%A9+de+cet+article+https%3A%2F%2Fwww.lucca.fr%2Fmagazine%2Fadministration%2Fgestion-depenses%2Fprocessus-dachat-en-entreprise+%3A+id%C3%A9es+principales%2C+points+cl%C3%A9s+%28bullets%29%2C+2-3+actions+concr%C3%A8tes.\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1d2c690f elementor-widget elementor-widget-image\" data-id=\"1d2c690f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2026\/04\/ico-gemini.svg\" title=\"ico-gemini\" alt=\"ico-gemini\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e4b9a0e elementor-widget elementor-widget-text-editor\" data-id=\"2e4b9a0e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Gemini<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-70c2f156 e-con-full e-flex e-con e-child\" data-id=\"70c2f156\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/claude.ai\/new?q=Fais+un+r%C3%A9sum%C3%A9+structur%C3%A9+de+cet+article+https%3A%2F%2Fwww.lucca.fr%2Fmagazine%2Fadministration%2Fgestion-depenses%2Fprocessus-dachat-en-entreprise+%3A+id%C3%A9es+principales%2C+points+cl%C3%A9s+%28bullets%29%2C+2-3+actions+concr%C3%A8tes.\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4d6bd5b7 elementor-widget elementor-widget-image\" data-id=\"4d6bd5b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2026\/04\/claude.svg\" title=\"claude\" alt=\"claude\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2106495e elementor-widget elementor-widget-text-editor\" data-id=\"2106495e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Claude<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6cc9d2f e-flex e-con-boxed e-con e-parent\" data-id=\"6cc9d2f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5cef768 elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"5cef768\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;Aucun titre n\\u2019a \\u00e9t\\u00e9 trouv\\u00e9 sur cette page.&quot;,&quot;headings_by_tags&quot;:[&quot;h2&quot;],&quot;marker_view&quot;:&quot;numbers&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<div class=\"elementor-toc__header-title\">\n\t\t\t\tSommaire\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__5cef768\" aria-expanded=\"true\" aria-label=\"Ouvrir la table des mati\u00e8res\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__5cef768\" aria-expanded=\"true\" aria-label=\"Fermer la table des mati\u00e8res\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__5cef768\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6f47dc7 e-flex e-con-boxed e-con e-parent\" data-id=\"6f47dc7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-74bcb6e elementor-widget elementor-widget-heading\" data-id=\"74bcb6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comprendre le r\u00f4le du processus d\u2019achat\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-270d246 elementor-widget elementor-widget-text-editor\" data-id=\"270d246\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Le <\/span><b>processus d\u2019achat<\/b><span style=\"font-weight: 400;\"> regroupe l\u2019ensemble des \u00e9tapes suivies par une entreprise pour acqu\u00e9rir les biens et services n\u00e9cessaires \u00e0 son activit\u00e9.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Il ne s\u2019agit pas d\u2019actions isol\u00e9es mais d\u2019un flux continu. Les donn\u00e9es : r\u00e9f\u00e9rentiel fournisseur, centre de co\u00fbt ou code budg\u00e9taire, circulent de la demande d\u2019achat jusqu\u2019au paiement.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Lorsqu\u2019il est structur\u00e9, ce processus apporte plusieurs b\u00e9n\u00e9fices :\u00a0<\/span><\/p><p>\u00a0<\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>une efficacit\u00e9 renforc\u00e9e <\/b><span style=\"font-weight: 400;\">: la standardisation des pratiques fait gagner du temps aux \u00e9quipes et r\u00e9duit les d\u00e9penses inutiles ;\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>un meilleur pouvoir de n\u00e9gociation <\/b><span style=\"font-weight: 400;\">: la centralisation des achats permet de regrouper les volumes et d\u2019obtenir de meilleures conditions aupr\u00e8s des fournisseurs ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>une qualit\u00e9 mieux ma\u00eetris\u00e9e <\/b><span style=\"font-weight: 400;\">: le suivi des livraisons et le contr\u00f4le \u00e0 r\u00e9ception r\u00e9duisent les \u00e9carts entre commande et livraison ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>des risques mieux anticip\u00e9s <\/b><span style=\"font-weight: 400;\">: les retards, ruptures de stock ou litiges fournisseurs sont plus facilement d\u00e9tect\u00e9s et g\u00e9r\u00e9s.<\/span><\/li><\/ul><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Un processus clair am\u00e9liore \u00e9galement la <\/span><span style=\"font-weight: 400;\">gestion relation fournisseur,<\/span><span style=\"font-weight: 400;\"> car chaque \u00e9tape est document\u00e9e et tra\u00e7able.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-374fa82 elementor-widget elementor-widget-heading\" data-id=\"374fa82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00c9tape 1 : identifier pr\u00e9cis\u00e9ment les besoins\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6263251 elementor-widget elementor-widget-text-editor\" data-id=\"6263251\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Tout processus d\u2019achat commence par la d\u00e9finition du besoin. Cette \u00e9tape conditionne la pertinence des d\u00e9cisions suivantes.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Pour la structurer, il est recommand\u00e9 de r\u00e9diger un <\/span><b>cahier des charges d\u00e9taill\u00e9<\/b><span style=\"font-weight: 400;\"> bas\u00e9 sur des crit\u00e8res objectifs et mesurables comme : les sp\u00e9cificit\u00e9s techniques, les volumes et les d\u00e9lais, le niveau de qualit\u00e9 attendu et le budget disponible.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Avant de lancer la recherche de fournisseurs, plusieurs questions doivent \u00eatre pos\u00e9es :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cet achat est-il n\u00e9cessaire ?<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u2019agit-il d\u2019un besoin ponctuel ou r\u00e9current ?<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Existe-t-il des contraintes r\u00e9glementaires ?<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Des solutions internes sont-elles possibles ?<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Cette r\u00e9flexion permet d\u2019\u00e9viter certaines d\u00e9penses et d\u2019am\u00e9liorer la pr\u00e9cision des donn\u00e9es utilis\u00e9es dans le processus d\u2019achat.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-596d4a9 elementor-widget elementor-widget-heading\" data-id=\"596d4a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00c9tape 2 : valider la demande d\u2019achat et le budget\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-65751b2 elementor-widget elementor-widget-text-editor\" data-id=\"65751b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Une fois le besoin d\u00e9fini, la demande doit \u00eatre valid\u00e9e. Le <\/span><b>circuit d\u2019approbation <\/b><span style=\"font-weight: 400;\">garantit que chaque achat respecte les r\u00e8gles internes et les contraintes budg\u00e9taires.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Centraliser les validations sur une plateforme unique permet de :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">suivre les demandes en temps r\u00e9el ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00e9viter les doublons ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">s\u00e9curiser les d\u00e9cisions.\u00a0<\/span><\/li><\/ul><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Ce syst\u00e8me limite \u00e9galement certains risques comme les paiements frauduleux ou les factures sans commande pr\u00e9alable.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Les niveaux d\u2019approbation sont g\u00e9n\u00e9ralement d\u00e9finis selon les montants :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><p><span style=\"font-weight: 400;\">les managers valident les achats courants ;\u00a0<\/span><\/p><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><p><span style=\"font-weight: 400;\">les directeurs contr\u00f4lent les montants interm\u00e9diaires ;\u00a0<\/span><\/p><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><p><span style=\"font-weight: 400;\">le DAF approuve les investissements importants.\u00a0<\/span><\/p><\/li><\/ul><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">L\u2019<\/span><b>automatisation des workflows<\/b><span style=\"font-weight: 400;\"> acc\u00e9l\u00e8re les validations tout en conservant une tra\u00e7abilit\u00e9 compl\u00e8te.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2dea0bb elementor-widget elementor-widget-heading\" data-id=\"2dea0bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00c9tape 3 : s\u00e9lectionner les fournisseurs \n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-046a347 elementor-widget elementor-widget-text-editor\" data-id=\"046a347\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Le <\/span><b>sourcing fournisseurs<\/b><span style=\"font-weight: 400;\"> consiste \u00e0 identifier les partenaires les plus adapt\u00e9s au besoin exprim\u00e9.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Plusieurs crit\u00e8res entrent en jeu :<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la <\/span><b>qualit\u00e9 des produits ou des services<\/b><span style=\"font-weight: 400;\">, afin de garantir la satisfaction client et limiter les retours ou le SAV ;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">le <\/span><b>co\u00fbt total d\u2019acquisition<\/b><span style=\"font-weight: 400;\">, pour optimiser la rentabilit\u00e9 globale ;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">le <\/span><b>respect des d\u00e9lais de livraison<\/b><span style=\"font-weight: 400;\">, afin d\u2019\u00e9viter les ruptures de stock ;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la <\/span><b>stabilit\u00e9 financi\u00e8re du fournisseur<\/b><span style=\"font-weight: 400;\">, qui limite les risques d\u2019insolvabilit\u00e9 ;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la <\/span><b>v\u00e9rification des certifications<\/b><span style=\"font-weight: 400;\">, pour garantir le respect des normes requises.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">L\u2019analyse des achats pr\u00e9c\u00e9dents permet \u00e9galement de rep\u00e9rer des partenaires d\u00e9j\u00e0 r\u00e9f\u00e9renc\u00e9s et de b\u00e9n\u00e9ficier de conditions n\u00e9goci\u00e9es.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ce travail de sourcing assure aussi un suivi r\u00e9gulier des <\/span><span style=\"font-weight: 400;\">performances fournisseurs<\/span><span style=\"font-weight: 400;\">\u00a0 et permet d\u2019identifier les partenaires les plus fiables.<\/span><\/p>\n<h3><b>Exemple de processus d\u2019achat d\u2019une entreprise<\/b><\/h3>\n<table>\n<tbody>\n<tr>\n<td><p><span style=\"background-color: transparent;\"><b>\u00c9<\/b><\/span><b>tape<\/b><\/p>\n<\/td>\n<td>\n<p><b>Responsables impliqu\u00e9s<\/b><\/p>\n<\/td>\n<td>\n<p><b>Documents\/livrables cl\u00e9s<\/b><\/p>\n<\/td>\n<td>\n<p><b>Points de contr\u00f4le et d\u2019approbation<\/b><\/p>\n<\/td>\n<td>\n<p><b>Donn\u00e9es g\u00e9n\u00e9r\u00e9es<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Identification du besoin<\/span><\/li>\n<\/ol>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">Demandeur<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">Demande d\u2019achat avec caract\u00e9ristiques, quantit\u00e9s, budget, date de livraison\u00a0<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">Validation du besoin d\u2019achat<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">Code budget\/ centre de co\u00fbt<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Validation de la demande<\/span><\/li>\n<\/ol>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">Manager, Direction<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">Demande valid\u00e9e avec justificatifs\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">Contr\u00f4le de la conformit\u00e9 budg\u00e9taire des r\u00e8gles achats<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">Budget allou\u00e9 + valideur<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sourcing et s\u00e9lection fournisseur<\/span><\/li>\n<\/ol>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">Service achats<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">Appels d\u2019offres, demandes de devis, grille comparative des fournisseurs<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">Validation du fournisseur<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">R\u00e9f\u00e9rentiel fournisseur codifi\u00e9<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u00e9gociation et contractualisation<\/span><\/li>\n<\/ol>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">Acheteur (service juridique)<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">Contrat, conditions g\u00e9n\u00e9rales d\u2019achat, grille tarifaire<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">Validation des conditions commerciales<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">Prix unitaires n\u00e9goci\u00e9s<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c9mission du bon de commande<\/span><\/li>\n<\/ol>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">Service achats<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">Bon de commande<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">Contr\u00f4le coh\u00e9rence entre demande et budget<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">R\u00e9f\u00e9rence bon de commande + modalit\u00e9s paiement<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e9ception et contr\u00f4le<\/span><\/li>\n<\/ol>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">Service r\u00e9ception, Demandeur<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">Bon de livraison\/ r\u00e9ception sign\u00e9<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">Contr\u00f4le qualitatif et quantitatif\u00a0<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">Statut r\u00e9ception conforme \/non conforme<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Traitement de la facture<\/span><\/li>\n<\/ol>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">Service comptabilit\u00e9<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">Facture fournisseur, rapprochement \u00e0 3 voies<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">V\u00e9rification concordance facture\/commande\/livraison<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">Statut final Chorus Pro\/PDP<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Approbation finale et paiement\u00a0<\/span><\/li>\n<\/ol>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">DAF, Service comptabilit\u00e9<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">Ordre de paiement, justificatifs<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">V\u00e9rification finale avant paiement<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">Paiement ex\u00e9cut\u00e9 + tra\u00e7abilit\u00e9<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-acb04cd e-flex e-con-boxed e-con e-parent\" data-id=\"acb04cd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-957b081 elementor-widget elementor-widget-heading\" data-id=\"957b081\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00c9tape 4 : lancer les appels d'offres \n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3bd7301 elementor-widget elementor-widget-text-editor\" data-id=\"3bd7301\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Une fois la pr\u00e9s\u00e9lection des fournisseurs faite, il est temps de lancer les appels d\u2019offres.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Pour rappel, un appel d\u2019offres consiste \u00e0 consulter plusieurs fournisseurs en leur transmettant un <\/span><b>cahier des charges pr\u00e9cis <\/b><span style=\"font-weight: 400;\">dans le but d\u2019obtenir des propositions chiffr\u00e9es et de les comparer entre elles.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Pour structurer cette consultation, il est recommand\u00e9 d\u2019inclure :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les r\u00e8gles de consultation ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les conditions contractuelles ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">un questionnaire standardis\u00e9.<\/span><\/li><\/ul><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Consulter <\/span><b>au moins trois fournisseurs<\/b><span style=\"font-weight: 400;\"> afin d\u2019obtenir une comparaison pertinente.<\/span><\/p><p><span style=\"font-weight: 400;\">Les propositions peuvent ensuite \u00eatre \u00e9valu\u00e9es selon plusieurs crit\u00e8res :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la qualit\u00e9 technique ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">le prix global ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les d\u00e9lais de livraison ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les garanties propos\u00e9es.\u00a0<\/span><\/li><\/ul><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Conserver une trace des d\u00e9cisions prises permet de faciliter les audits et d\u2019assurer la tra\u00e7abilit\u00e9 du processus d\u2019achat.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-584b285 elementor-widget elementor-widget-heading\" data-id=\"584b285\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00c9tape 5 : n\u00e9gocier et contractualiser \n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f85fd3 elementor-widget elementor-widget-text-editor\" data-id=\"6f85fd3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Une fois le fournisseur s\u00e9lectionn\u00e9, la n\u00e9gociation porte sur plusieurs points :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">prix ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">d\u00e9lais de livraison ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">conditions de paiement ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">garanties ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">service apr\u00e8s-vente.\u00a0<\/span><\/li><\/ul><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">La relation commerciale est ensuite formalis\u00e9e dans un contrat.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Le <\/span><b>contrat-cadre<\/b><span style=\"font-weight: 400;\"> d\u00e9finit les conditions g\u00e9n\u00e9rales sur une p\u00e9riode donn\u00e9e, tandis que le bon de commande encadre chaque achat.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Cette organisation <\/span><b>\u00e9vite de ren\u00e9gocier syst\u00e9matiquement<\/b><span style=\"font-weight: 400;\"> et acc\u00e9l\u00e8re le processus d\u2019achat.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Pour <\/span><b>s\u00e9curiser la relation commerciale<\/b><span style=\"font-weight: 400;\">, il est \u00e9galement important de pr\u00e9ciser les conditions de rupture du contrat, les garanties et les modalit\u00e9s du service apr\u00e8s-vente, ainsi que la juridiction comp\u00e9tente en cas de litige.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37453c4 elementor-widget elementor-widget-heading\" data-id=\"37453c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00c9tape 6 : \u00e9mettre le bon de commande \n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3393052 elementor-widget elementor-widget-text-editor\" data-id=\"3393052\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Le bon de commande <\/span><b>formalise l\u2019accord <\/b><span style=\"font-weight: 400;\">entre l\u2019entreprise et le fournisseur.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Il pr\u00e9cise notamment :\u00a0<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les quantit\u00e9s command\u00e9es ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les prix n\u00e9goci\u00e9s ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les d\u00e9lais de livraison ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les conditions commerciales.\u00a0<\/span><\/li><\/ul><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Ce document sert de <\/span><b>r\u00e9f\u00e9rence <\/b><span style=\"font-weight: 400;\">pour toutes les \u00e9tapes suivantes du processus d\u2019achat.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d1f171 elementor-widget elementor-widget-heading\" data-id=\"6d1f171\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00c9tape 7 : contr\u00f4ler et effectuer le rapprochement \u00e0 trois voies\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aa6918d elementor-widget elementor-widget-text-editor\" data-id=\"aa6918d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Le rapprochement \u00e0 trois voies est une \u00e9tape cl\u00e9 du processus d\u2019achat. Il consiste \u00e0 v\u00e9rifier la coh\u00e9rence entre trois documents avant d\u2019autoriser le paiement d\u2019une facture :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>le bon de commande<\/b><span style=\"font-weight: 400;\"> : ce qui a \u00e9t\u00e9 command\u00e9 (quantit\u00e9s et prix n\u00e9goci\u00e9s) ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>le bon de livraison<\/b><span style=\"font-weight: 400;\"> : ce qui a \u00e9t\u00e9 livr\u00e9 (quantit\u00e9s re\u00e7ues et conformit\u00e9) ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>la facture fournisseur<\/b><span style=\"font-weight: 400;\"> : ce qui est factur\u00e9 (montants dus).<\/span><p>\u00a0<\/p><\/li><\/ul><p><span style=\"font-weight: 400;\">Cette v\u00e9rification permet de <\/span><b>d\u00e9tecter les \u00e9carts<\/b><span style=\"font-weight: 400;\"> avant le paiement.<\/span><\/p><p><span style=\"font-weight: 400;\">Elle est particuli\u00e8rement importante dans le cadre de la r\u00e9forme de la facturation \u00e9lectronique, car les plateformes de d\u00e9mat\u00e9rialisation partenaires (PDP) peuvent rejeter une facture en cas d\u2019incoh\u00e9rence entre les donn\u00e9es transmises et les pi\u00e8ces justificatives.<\/span><\/p><p><span style=\"font-weight: 400;\">Avant de valider une facture fournisseur, plusieurs contr\u00f4les doivent \u00e9galement \u00eatre effectu\u00e9s :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Les quantit\u00e9s livr\u00e9es<\/b><span style=\"font-weight: 400;\"> correspondent-elles \u00e0 la commande ?<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>La qualit\u00e9<\/b><span style=\"font-weight: 400;\"> respecte-t-elle le cahier des charges ?<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Les prix unitaires<\/b><span style=\"font-weight: 400;\"> correspondent-ils aux tarifs n\u00e9goci\u00e9s ?<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Le taux de TVA<\/b><span style=\"font-weight: 400;\"> appliqu\u00e9 est-il correct ?<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Pour gagner du temps et s\u00e9curiser ces v\u00e9rifications, un <\/span><span style=\"font-weight: 400;\">logiciel de gestion des factures<\/span><span style=\"font-weight: 400;\"> peut automatiser ces contr\u00f4les et d\u00e9tecter les anomalies.<\/span><\/p><p><span style=\"font-weight: 400;\">Tout \u00e9cart doit \u00eatre trait\u00e9 avec le fournisseur avant la validation du <\/span><b>bon \u00e0 payer<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ea2b31 elementor-widget elementor-widget-heading\" data-id=\"3ea2b31\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00c9tape 8 : valider et payer la facture\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cc28da5 elementor-widget elementor-widget-text-editor\" data-id=\"cc28da5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Apr\u00e8s v\u00e9rification, le service comptable <\/span><b>valide la facture et autorise<\/b><span style=\"font-weight: 400;\"> le paiement. Cette \u00e9tape comprend :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la v\u00e9rification des mentions obligatoires ;\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">l\u2019approbation du bon \u00e0 payer ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la g\u00e9n\u00e9ration de l\u2019ordre de paiement.\u00a0<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Le r\u00e8glement doit respecter les <\/span><b>d\u00e9lais l\u00e9gaux<\/b><span style=\"font-weight: 400;\">, g\u00e9n\u00e9ralement 60 jours maximum ou 45 jours fin de mois.<\/span><\/p><p><span style=\"font-weight: 400;\">Les documents sont ensuite archiv\u00e9s pendant au moins dix ans afin de garantir la <\/span><b>tra\u00e7abilit\u00e9 <\/b><span style=\"font-weight: 400;\">en cas de contr\u00f4le.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ab3d629 elementor-widget elementor-widget-heading\" data-id=\"ab3d629\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Optimiser le processus d'achat : 5 leviers efficaces \n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38d3fb6 elementor-widget elementor-widget-text-editor\" data-id=\"38d3fb6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Plusieurs actions permettent d\u2019acc\u00e9l\u00e9rer le processus d\u2019achat :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>l\u2019automatisation<\/b><span style=\"font-weight: 400;\"> : ex\u00e9cution des workflows sans saisie manuelle ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>la centralisation<\/b><span style=\"font-weight: 400;\"> : toutes les demandes d\u2019achat se font sur une plateforme unique ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>les contrats-cadres<\/b><span style=\"font-weight: 400;\"> : conditions n\u00e9goci\u00e9es en amont avec les fournisseurs ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>les catalogues en ligne<\/b><span style=\"font-weight: 400;\"> : achats express gr\u00e2ce aux offres pr\u00e9-approuv\u00e9es ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>la formation des \u00e9quipes <\/b><span style=\"font-weight: 400;\">: adoption rapide des outils et r\u00e9duction des erreurs.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Ces leviers r\u00e9duisent les t\u00e2ches administratives et am\u00e9liorent la tra\u00e7abilit\u00e9 des op\u00e9rations.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-baa12c4 elementor-widget elementor-widget-heading\" data-id=\"baa12c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Les normes ISO pour garantir la performance de vos achats\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-06443b0 elementor-widget elementor-widget-text-editor\" data-id=\"06443b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Certaines normes internationales peuvent aider \u00e0 structurer les pratiques d\u2019achat.<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>ISO 9001<\/b><span style=\"font-weight: 400;\"> : elle impose l\u2019\u00e9valuation r\u00e9guli\u00e8re des fournisseurs selon des crit\u00e8res objectifs afin de garantir la qualit\u00e9 et la tra\u00e7abilit\u00e9 du processus d\u2019achat.<\/span><\/li><\/ul><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>ISO 20400 <\/b><span style=\"font-weight: 400;\">: cette norme fournit des lignes directrices pour int\u00e9grer les principes RSE et le d\u00e9veloppement durable dans la strat\u00e9gie d\u2019achats.<\/span><\/li><\/ul><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>ISO 14001<\/b><span style=\"font-weight: 400;\"> : r\u00e9f\u00e9rence en mati\u00e8re de management environnemental, elle permet d\u2019int\u00e9grer les crit\u00e8res \u00e9cologiques dans la s\u00e9lection des fournisseurs et les d\u00e9cisions d\u2019achat.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-30879ca cta-img e-grid e-con-boxed e-con e-parent\" data-id=\"30879ca\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7ed632 elementor-widget-mobile__width-initial elementor-widget elementor-widget-image\" data-id=\"7ed632\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"850\" height=\"825\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2024\/03\/illu-plant-pola.svg\" class=\"attachment-large size-large wp-image-19764\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4ed40957 e-grid e-con-full e-con e-child\" data-id=\"4ed40957\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-43e07488 elementor-widget elementor-widget-heading\" data-id=\"43e07488\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Avec Lucca Factures, simplifiez le traitement de vos factures fournisseurs :\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26d42de elementor-widget elementor-widget-text-editor\" data-id=\"26d42de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\u2013 d\u00e9mat\u00e9rialisez et centralisez toutes vos factures,<\/span><\/p><p><span style=\"font-weight: 400;\">\u2013 payez en un clic par virement ou g\u00e9n\u00e9rez facilement vos fichiers SEPA,<\/span><\/p><p><span style=\"font-weight: 400;\">\u2013 automatisez l\u2019export comptable pour gagner en efficacit\u00e9.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7be7a40d elementor-widget elementor-widget-button\" data-id=\"7be7a40d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/info.lucca.fr\/l\/950782\/2026-03-16\/619rwn\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Tester la solution<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4aaaa48 e-flex e-con-boxed e-con e-parent\" data-id=\"4aaaa48\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-04a1b49 elementor-widget elementor-widget-heading\" data-id=\"04a1b49\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Les questions fr\u00e9quentes sur le processus d\u2019achat\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f498d3a e-flex e-con-boxed e-con e-parent\" data-id=\"f498d3a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2caa1e7 elementor-widget elementor-widget-n-accordion\" data-id=\"2caa1e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4680\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-4680\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Quelle est la diff\u00e9rence entre processus d'achat et Procure-to-Pay (P2P) ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4680\" class=\"elementor-element elementor-element-d1b33f3 e-con-full e-flex e-con e-child\" data-id=\"d1b33f3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4680\" class=\"elementor-element elementor-element-40c84a2 e-flex e-con-boxed e-con e-child\" data-id=\"40c84a2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-181255b elementor-widget elementor-widget-text-editor\" data-id=\"181255b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Le processus d\u2019achat couvre les \u00e9tapes du besoin jusqu\u2019\u00e0 la r\u00e9ception. Le <\/span><b>Procure-to-Pay (P2P)<\/b><span style=\"font-weight: 400;\"> inclut \u00e9galement la facturation, le rapprochement et le paiement.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4681\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4681\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Comment cadrer correctement le besoin avant de sourcer ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4681\" class=\"elementor-element elementor-element-e8d95a8 e-con-full e-flex e-con e-child\" data-id=\"e8d95a8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4681\" class=\"elementor-element elementor-element-d88cf9f e-flex e-con-boxed e-con e-child\" data-id=\"d88cf9f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-81c30a7 elementor-widget elementor-widget-text-editor\" data-id=\"81c30a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">La r\u00e9daction d\u2019un cahier des charges pr\u00e9cis permet de d\u00e9finir les caract\u00e9ristiques, les volumes, les d\u00e9lais et le budget.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4682\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4682\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Quels KPI suivre pour piloter le processus d'achat ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4682\" class=\"elementor-element elementor-element-944760f e-con-full e-flex e-con e-child\" data-id=\"944760f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4682\" class=\"elementor-element elementor-element-487a14b e-flex e-con-boxed e-con e-child\" data-id=\"487a14b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ad7f3e0 elementor-widget elementor-widget-text-editor\" data-id=\"ad7f3e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Les indicateurs cl\u00e9s : le taux de conformit\u00e9 des livraisons, le temps moyen de traitement d\u2019une demande, les \u00e9conomies g\u00e9n\u00e9r\u00e9es par les n\u00e9gociations et le score de performance fournisseurs.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4683\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4683\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Comment acc\u00e9l\u00e9rer le processus sans perdre le contr\u00f4le ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4683\" class=\"elementor-element elementor-element-c945370 e-flex e-con-boxed e-con e-child\" data-id=\"c945370\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4683\" class=\"elementor-element elementor-element-6857b80 e-con-full e-flex e-con e-child\" data-id=\"6857b80\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6dce19e elementor-widget elementor-widget-text-editor\" data-id=\"6dce19e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">L\u2019automatisation des validations, la centralisation des demandes et l\u2019utilisation de contrats-cadres permettent d\u2019acc\u00e9l\u00e9rer les achats tout en s\u00e9curisant les d\u00e9cisions.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Quelle est la diff\\u00e9rence entre processus d'achat et Procure-to-Pay (P2P) ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le processus d\\u2019achat couvre les \\u00e9tapes du besoin jusqu\\u2019\\u00e0 la r\\u00e9ception. 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Pourtant, peu ma\u00eetrisent r\u00e9ellement leur processus d\u2019achat. R\u00e9sultat : une commande pass\u00e9e sans validation, un fournisseur relanc\u00e9 pour un \u00e9l\u00e9ment manquant ou une facture&#8230;<\/p>\n","protected":false},"author":57,"featured_media":43384,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[149],"tags":[],"post_folder":[],"class_list":["post-43149","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion-depenses"],"_links":{"self":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/43149","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/users\/57"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/comments?post=43149"}],"version-history":[{"count":3,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/43149\/revisions"}],"predecessor-version":[{"id":46119,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/43149\/revisions\/46119"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media\/43384"}],"wp:attachment":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media?parent=43149"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/categories?post=43149"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/tags?post=43149"},{"taxonomy":"post_folder","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/post_folder?post=43149"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}