{"id":43389,"date":"2026-05-06T14:09:03","date_gmt":"2026-05-06T13:09:03","guid":{"rendered":"https:\/\/www.lucca.fr\/magazine\/?p=43389"},"modified":"2026-05-06T14:31:16","modified_gmt":"2026-05-06T13:31:16","slug":"construire-deployer-strategie-dachat","status":"publish","type":"post","link":"https:\/\/www.lucca.fr\/magazine\/administration\/gestion-depenses\/construire-deployer-strategie-dachat","title":{"rendered":"Comment construire et d\u00e9ployer une strat\u00e9gie d&rsquo;achat efficace en entreprise ?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"43389\" class=\"elementor elementor-43389\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-84e144d e-flex e-con-boxed e-con e-parent\" data-id=\"84e144d\" 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-707b122 elementor-widget elementor-widget-text-editor\" data-id=\"707b122\" 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 strat\u00e9gie d\u2019achat constitue d\u00e9sormais un <\/span><b>v\u00e9ritable levier de gouvernance financi\u00e8re. <\/b><span style=\"font-weight: 400;\">Elle ne se limite plus \u00e0 une fonction op\u00e9rationnelle d\u2019approvisionnement : elle structure la gestion des d\u00e9penses, encadre la relation fournisseurs et contribue directement \u00e0 la performance \u00e9conomique de l\u2019entreprise.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Face \u00e0 la pression sur les marges et \u00e0 la volatilit\u00e9 des march\u00e9s, les directions financi\u00e8res doivent disposer d\u2019une <\/span><b>vision fiable et consolid\u00e9e<\/b><span style=\"font-weight: 400;\"> de leurs engagements.<\/span><\/p><p><span style=\"font-weight: 400;\">Dans ce contexte, l\u2019utilisation d\u2019un <\/span><a href=\"https:\/\/www.lucca.fr\/finance\/achats\"><span style=\"font-weight: 400;\">logiciel de gestion des factures fournisseurs<\/span><\/a><span style=\"font-weight: 400;\"> permet de centraliser les flux, fiabiliser les donn\u00e9es et am\u00e9liorer le pilotage des d\u00e9penses.<\/span><\/p><p><b>Mais comment structurer et d\u00e9ployer une strat\u00e9gie d\u2019achat r\u00e9ellement efficace ?<\/b><span style=\"font-weight: 400;\"> Cet article pr\u00e9sente les \u00e9tapes cl\u00e9s pour analyser les d\u00e9penses, segmenter les achats et piloter la performance.<\/span><\/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-749f39c1 e-con-full e-flex e-con e-child\" data-id=\"749f39c1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5d238b09 elementor-widget elementor-widget-heading\" data-id=\"5d238b09\" 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-600ff00d elementor-widget elementor-widget-text-editor\" data-id=\"600ff00d\" 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<table><tbody><tr><td><ul><li><span style=\"font-weight: 400;\">La strat\u00e9gie d\u2019achat <\/span><b>structure<\/b><span style=\"font-weight: 400;\"> l\u2019ensemble des d\u00e9cisions d\u2019approvisionnement.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Elle se <\/span><b>distingue de la politique d\u2019achat<\/b><span style=\"font-weight: 400;\">, qui formalise les r\u00e8gles op\u00e9rationnelles.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u2019analyse des d\u00e9penses s\u2019appuie notamment sur la <\/span><b>loi de Pareto<\/b><span style=\"font-weight: 400;\"> et la <\/span><b>classification ABC.<\/b><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">La <\/span><b>matrice de Kraljic <\/b><span style=\"font-weight: 400;\">permet d\u2019adapter la strat\u00e9gie par famille d\u2019achats.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u2019\u00e9valuation des <\/span><b>risques fournisseurs<\/b><span style=\"font-weight: 400;\"> renforce la r\u00e9silience de la supply chain.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Le pilotage repose sur des <\/span><b>KPI <\/b><span style=\"font-weight: 400;\">et un <\/span><b>tableau de bord centralis\u00e9.<\/b><\/li><\/ul><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-78e6e0a9 e-con-full e-flex e-con e-child\" data-id=\"78e6e0a9\" 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-28eed92d elementor-widget elementor-widget-heading\" data-id=\"28eed92d\" 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-1fdab772 elementor-widget elementor-widget-text-editor\" data-id=\"1fdab772\" 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-7d61e1b9 e-con-full e-flex e-con e-child\" data-id=\"7d61e1b9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-2c8b7193 e-con-full e-flex e-con e-child\" data-id=\"2c8b7193\" 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%2Fconstruire-deployer-strategie-dachat+%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-10401e39 elementor-widget elementor-widget-image\" data-id=\"10401e39\" 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-54a560ee elementor-widget elementor-widget-text-editor\" data-id=\"54a560ee\" 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-4fe82e82 e-con-full e-flex e-con e-child\" data-id=\"4fe82e82\" 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%2Fconstruire-deployer-strategie-dachat+%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-61959137 elementor-widget elementor-widget-image\" data-id=\"61959137\" 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-2902f64a elementor-widget elementor-widget-text-editor\" data-id=\"2902f64a\" 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-6fd28202 e-con-full e-flex e-con e-child\" data-id=\"6fd28202\" 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%2Fconstruire-deployer-strategie-dachat+%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-14488de4 elementor-widget elementor-widget-image\" data-id=\"14488de4\" 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-421b63f6 elementor-widget elementor-widget-text-editor\" data-id=\"421b63f6\" 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-891d451 e-con-full e-flex e-con e-child\" data-id=\"891d451\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-458d41c elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"458d41c\" 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;h3&quot;,&quot;h4&quot;,&quot;h5&quot;,&quot;h6&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__458d41c\" 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__458d41c\" 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__458d41c\" 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<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-86e1067 e-flex e-con-boxed e-con e-parent\" data-id=\"86e1067\" 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-e1cd2b5 elementor-widget elementor-widget-heading\" data-id=\"e1cd2b5\" 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\">Qu'est-ce qu'une strat\u00e9gie d'achat et pourquoi la mettre en place ?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-341e748 elementor-widget elementor-widget-text-editor\" data-id=\"341e748\" 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 strat\u00e9gie d\u2019achat correspond \u00e0 la <\/span><b>vision globale <\/b><span style=\"font-weight: 400;\">d\u00e9finie par l\u2019entreprise pour organiser, optimiser et s\u00e9curiser l\u2019ensemble de ses d\u00e9penses externes. Elle rel\u00e8ve d\u2019un pilotage strat\u00e9gique et non d\u2019une simple gestion administrative des commandes.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Mettre en place une strat\u00e9gie d\u2019achat structur\u00e9e permet notamment de :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>rationaliser<\/b><span style=\"font-weight: 400;\"> le panel fournisseurs ;\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>optimiser <\/b><span style=\"font-weight: 400;\">les co\u00fbts directs et indirects ;\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>s\u00e9curiser<\/b><span style=\"font-weight: 400;\"> la supply chain ;\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>renforcer<\/b><span style=\"font-weight: 400;\"> le pouvoir de n\u00e9gociation ;\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>int\u00e9grer<\/b><span style=\"font-weight: 400;\"> les exigences RSE et de conformit\u00e9 r\u00e9glementaire.<\/span><\/li><\/ul><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">La strat\u00e9gie d\u2019achat agit donc directement sur la <\/span><b>comp\u00e9titivit\u00e9 et le r\u00e9sultat op\u00e9rationnel<\/b><span style=\"font-weight: 400;\">. Elle permet \u00e9galement d\u2019aligner les d\u00e9cisions d\u2019engagement avec la strat\u00e9gie globale de l\u2019entreprise : croissance externe, internationalisation, innovation, digitalisation ou transformation organisationnelle.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Dans cette perspective, la fonction achat devient un v\u00e9ritable <\/span><b>partenaire strat\u00e9gique<\/b><span style=\"font-weight: 400;\"> de la direction g\u00e9n\u00e9rale et de la direction financi\u00e8re.<\/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-8710019 elementor-widget elementor-widget-heading\" data-id=\"8710019\" 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\">Comment diff\u00e9rencier politique d'achat et strat\u00e9gie d'achat ?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d34650 elementor-widget elementor-widget-text-editor\" data-id=\"6d34650\" 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 strat\u00e9gie d\u2019achat d\u00e9finit la<\/span><b> trajectoire, les priorit\u00e9s et les objectifs<\/b><span style=\"font-weight: 400;\"> \u00e0 moyen et long terme. La politique d\u2019achat formalise, quant \u00e0 elle, les r\u00e8gles, proc\u00e9dures et cadres op\u00e9rationnels permettant de mettre en \u0153uvre cette trajectoire.<\/span><\/p><p>\u00a0<\/p><p><b>Exemple :<\/b><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>strat\u00e9gie :<\/b><span style=\"font-weight: 400;\"> mutualiser les volumes afin d\u2019obtenir des \u00e9conomies d\u2019\u00e9chelle ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>politique :<\/b><span style=\"font-weight: 400;\"> imposer une validation fournisseur syst\u00e9matique pour \u00e9viter les doublons et encadrer les engagements.\u00a0<\/span><\/li><\/ul><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">La strat\u00e9gie d\u00e9termine ainsi :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les <\/span><b>centres de co\u00fbts <\/b><span style=\"font-weight: 400;\">prioritaires ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les <\/span><b>cat\u00e9gories d\u2019achats<\/b><span style=\"font-weight: 400;\"> strat\u00e9giques ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les <\/span><b>objectifs financiers<\/b><span style=\"font-weight: 400;\"> (r\u00e9duction des co\u00fbts, optimisation du BFR, s\u00e9curisation des approvisionnements).<\/span><\/li><\/ul><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">La politique, de son c\u00f4t\u00e9, s\u2019appuie sur un <\/span><span style=\"font-weight: 400;\">processus d\u2019achat<\/span><span style=\"font-weight: 400;\"> formalis\u00e9 garantissant <\/span><b>tra\u00e7abilit\u00e9, conformit\u00e9 <\/b><span style=\"font-weight: 400;\">et <\/span><b>coh\u00e9rence d\u00e9cisionnelle.<\/b><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Cette distinction est essentielle car elle <\/span><b>\u00e9vite les d\u00e9cisions opportunistes <\/b><span style=\"font-weight: 400;\">tout en renfor\u00e7ant la gouvernance globale de la strat\u00e9gie 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-b4238d0 elementor-widget elementor-widget-heading\" data-id=\"b4238d0\" 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\">Comment analyser et cartographier vos d\u00e9penses d'achat ?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e0e10cf elementor-widget elementor-widget-text-editor\" data-id=\"e0e10cf\" 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;\">Toute strat\u00e9gie d\u2019achat efficace d\u00e9bute par un <\/span><b>diagnostic approfondi<\/b><span style=\"font-weight: 400;\">. Sans vision consolid\u00e9e des d\u00e9penses, aucune optimisation durable n\u2019est possible.\u00a0<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Cette phase implique :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la collecte et la fiabilisation des <\/span><b>donn\u00e9es financi\u00e8res<\/b><span style=\"font-weight: 400;\"> ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la consolidation des <\/span><b>bases fournisseurs<\/b><span style=\"font-weight: 400;\"> ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">l\u2019identification des <\/span><b>volumes <\/b><span style=\"font-weight: 400;\">par famille d\u2019achat ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">l\u2019analyse des <\/span><b>contrats<\/b><span style=\"font-weight: 400;\"> existants.<\/span><\/li><\/ul><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">L\u2019objectif est de construire une <\/span><b>cartographie exhaustive des engagements financiers<\/b><span style=\"font-weight: 400;\"> afin d\u2019identifier les leviers prioritaires.<\/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-5f25109 elementor-widget elementor-widget-heading\" data-id=\"5f25109\" 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\">La loi de Pareto\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-05af117 elementor-widget elementor-widget-text-editor\" data-id=\"05af117\" 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;\">Dans la majorit\u00e9 des organisations, environ <\/span><b>20 % des fournisseurs concentrent pr\u00e8s de 80 % des d\u00e9penses<\/b><span style=\"font-weight: 400;\">. Cette observation souligne l\u2019int\u00e9r\u00eat de concentrer les efforts de n\u00e9gociation, de s\u00e9curisation et de pilotage sur un nombre limit\u00e9 d\u2019acteurs strat\u00e9giques.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">La loi de Pareto constitue ainsi un outil simple mais structurant pour orienter la strat\u00e9gie d\u2019achat vers les enjeux \u00e0 plus forte valeur.<\/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-214677e elementor-widget elementor-widget-heading\" data-id=\"214677e\" 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\">La classification ABC des 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-e43550e elementor-widget elementor-widget-text-editor\" data-id=\"e43550e\" 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 classification ABC permet d\u2019aller plus loin en <\/span><b>segmentant les fournisseurs <\/b><span style=\"font-weight: 400;\">selon leur poids financier et leur criticit\u00e9.<\/span><\/p><p>\u00a0<\/p><table><thead><tr><th><p><b>Classe<\/b><\/p><\/th><th><p><b>% fournisseurs<\/b><\/p><\/th><th><p><b>% montant<\/b><\/p><\/th><th><p><b>Caract\u00e9ristiques<\/b><\/p><\/th><th><p><b>Strat\u00e9gie adapt\u00e9e<\/b><\/p><\/th><th><p><b>Objectifs cl\u00e9s<\/b><\/p><\/th><\/tr><\/thead><tbody><tr><td><p><span style=\"font-weight: 400;\">A<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">20 %<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">80 %<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Achats strat\u00e9giques r\u00e9currents<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Partenariats long terme<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">S\u00e9curisation, n\u00e9gociation avanc\u00e9e<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">B<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">30 %<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">15 %<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Achats interm\u00e9diaires<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Mise en concurrence<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Optimisation cibl\u00e9e<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">C<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">50 %<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">5 %<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Achats ponctuels non strat\u00e9giques<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Automatisation<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">R\u00e9duction des co\u00fbts administratifs<\/span><\/p><\/td><\/tr><\/tbody><\/table><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Cette segmentation constitue un <\/span><b>socle fondamental<\/b><span style=\"font-weight: 400;\"> de la strat\u00e9gie d\u2019achat. Elle permet d\u2019allouer les ressources achats de mani\u00e8re proportionn\u00e9e aux enjeux financiers et op\u00e9rationnels.<\/span><\/p><p>\u00a0<\/p><p><b>Bon \u00e0 savoir<\/b><\/p><p><span style=\"font-weight: 400;\">La cartographie des d\u00e9penses transforme la strat\u00e9gie d\u2019achat en outil de pilotage objectif. Elle permet de substituer l\u2019analyse des donn\u00e9es aux d\u00e9cisions intuitives, souvent sources d\u2019inefficience.<\/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-178e70d elementor-widget elementor-widget-heading\" data-id=\"178e70d\" 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\">Comment utiliser les outils d'analyse strat\u00e9gique des 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-838f395 elementor-widget elementor-widget-text-editor\" data-id=\"838f395\" 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;\">Au-del\u00e0 du diagnostic initial, la strat\u00e9gie d\u2019achat s\u2019appuie sur des outils d\u2019analyse permettant d\u2019orienter 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 class=\"elementor-element elementor-element-8d152bb elementor-widget elementor-widget-heading\" data-id=\"8d152bb\" 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<h3 class=\"elementor-heading-title elementor-size-default\">Le diagramme de Pareto\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0821bff elementor-widget elementor-widget-text-editor\" data-id=\"0821bff\" 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;\">Ce diagramme met en \u00e9vidence les causes principales des d\u00e9penses et <\/span><b>facilite la priorisation des actions d\u2019optimisation<\/b><span style=\"font-weight: 400;\">. Il constitue un support d\u00e9cisionnel utile pour arbitrer les efforts de n\u00e9gociation ou de rationalisation.<\/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-d8c9214 elementor-widget elementor-widget-heading\" data-id=\"d8c9214\" 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<h3 class=\"elementor-heading-title elementor-size-default\">La matrice de Kraljic\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-82357d6 elementor-widget elementor-widget-text-editor\" data-id=\"82357d6\" 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 matrice de Kraljic est un outil central pour structurer la strat\u00e9gie d\u2019achat. Elle permet de classer les familles d\u2019achats en fonction de deux crit\u00e8res : <\/span><b>l\u2019importance strat\u00e9gique de l\u2019achat<\/b><span style=\"font-weight: 400;\"> et <\/span><b>la complexit\u00e9 du march\u00e9 fournisseur<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">En croisant ces crit\u00e8res, on distingue <\/span><b>quatre cat\u00e9gories d\u2019achats<\/b><span style=\"font-weight: 400;\">, chacune n\u00e9cessitant une approche sp\u00e9cifique :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les achats strat\u00e9giques ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les achats leviers ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les achats critiques ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les achats non critiques.<\/span><\/li><\/ul><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Cette classification permet de d\u00e9ployer une strat\u00e9gie d\u2019achat diff\u00e9renci\u00e9e et adapt\u00e9e \u00e0 chaque famille d\u2019achat, en concentrant les <\/span><b>efforts et les ressources<\/b><span style=\"font-weight: 400;\"> l\u00e0 o\u00f9 les enjeux sont les plus \u00e9lev\u00e9s.<\/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-db8271a elementor-widget elementor-widget-heading\" data-id=\"db8271a\" 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\">Comment analyser les risques fournisseurs et la cha\u00eene d'approvisionnement ?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-490aa22 elementor-widget elementor-widget-text-editor\" data-id=\"490aa22\" 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 gestion des risques constitue aujourd\u2019hui un <\/span><b>axe central de toute strat\u00e9gie d\u2019achat<\/b><span style=\"font-weight: 400;\">. Les crises sanitaires, g\u00e9opolitiques ou logistiques ont en effet d\u00e9montr\u00e9 la vuln\u00e9rabilit\u00e9 des cha\u00eenes d\u2019approvisionnement mondiales.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Cette analyse doit porter sur :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la <\/span><b>d\u00e9pendance<\/b><span style=\"font-weight: 400;\"> \u00e0 un fournisseur unique ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la <\/span><b>solidit\u00e9 financi\u00e8re<\/b><span style=\"font-weight: 400;\"> du partenaire ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la <\/span><b>disponibilit\u00e9<\/b><span style=\"font-weight: 400;\"> des mati\u00e8res premi\u00e8res ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les risques <\/span><b>g\u00e9opolitiques<\/b><span style=\"font-weight: 400;\"> ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les risques <\/span><b>r\u00e9glementaires<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><\/ul><p>\u00a0<\/p><p><b>Bon \u00e0 savoir<\/b><\/p><p><span style=\"font-weight: 400;\">La <\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/id\/JORFTEXT000034290626\"><span style=\"font-weight: 400;\">loi relative au devoir de vigilance<\/span><\/a><span style=\"font-weight: 400;\"> impose par ailleurs aux grandes entreprises une \u00e9valuation des risques sociaux et environnementaux dans leur cha\u00eene d\u2019approvisionnement. La strat\u00e9gie d\u2019achat devient alors un outil de s\u00e9curisation juridique, financi\u00e8re et op\u00e9rationnelle.<\/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-b25b167 elementor-widget elementor-widget-heading\" data-id=\"b25b167\" 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\">Comment segmenter et d\u00e9finir des strat\u00e9gies par famille d'achat ?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b7af5e elementor-widget elementor-widget-text-editor\" data-id=\"5b7af5e\" 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 strat\u00e9gie d\u2019achat performante repose sur une <\/span><b>segmentation fine des familles d\u2019achat<\/b><span style=\"font-weight: 400;\">. Chaque cat\u00e9gorie pr\u00e9sente des enjeux distincts en mati\u00e8re de criticit\u00e9, volatilit\u00e9 des prix et concentration du march\u00e9.<\/span><\/p><p>\u00a0<\/p><p><b>L\u2019analyse Make or Buy<\/b><span style=\"font-weight: 400;\"> permet d\u2019arbitrer entre internalisation et externalisation :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>internaliser<\/b><span style=\"font-weight: 400;\"> certaines activit\u00e9s strat\u00e9giques pour conserver la ma\u00eetrise ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ou <\/span><b>externaliser<\/b><span style=\"font-weight: 400;\"> des achats standardis\u00e9s pour optimiser les co\u00fbts.<\/span><\/li><\/ul><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Les \u00e9quipes achats doivent <\/span><b>concentrer leurs efforts <\/b><span style=\"font-weight: 400;\">sur le sourcing strat\u00e9gique, la n\u00e9gociation \u00e0 forte valeur ajout\u00e9e et le <\/span><a href=\"https:\/\/support.luccasoftware.com\/s\/article\/g%C3%A9rer-les-axes-analytiques-dans-lucca-factures?language=fr\"><span style=\"font-weight: 400;\">suivi performance fournisseur<\/span><\/a><span style=\"font-weight: 400;\"> afin de s\u00e9curiser qualit\u00e9, d\u00e9lais et conformit\u00e9 contractuelle.<\/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-772e7ca elementor-widget elementor-widget-heading\" data-id=\"772e7ca\" 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\">Quelles solutions pour am\u00e9liorer la performance des 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-1cbaac0 elementor-widget elementor-widget-text-editor\" data-id=\"1cbaac0\" 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 leviers op\u00e9rationnels permettent de renforcer l\u2019efficacit\u00e9 de la strat\u00e9gie 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-bbc82f6 elementor-widget elementor-widget-heading\" data-id=\"bbc82f6\" 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<h3 class=\"elementor-heading-title elementor-size-default\">Externalisation (BPO achat)\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-490081a elementor-widget elementor-widget-text-editor\" data-id=\"490081a\" 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>BPO achat<\/b><span style=\"font-weight: 400;\"> consiste \u00e0 confier certaines cat\u00e9gories \u00e0 un prestataire sp\u00e9cialis\u00e9. Cette approche permet de b\u00e9n\u00e9ficier d\u2019expertises sectorielles et d\u2019optimiser les co\u00fbts.<\/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-2df3d93 elementor-widget elementor-widget-heading\" data-id=\"2df3d93\" 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<h3 class=\"elementor-heading-title elementor-size-default\">Procure-to-Pay (P2P)\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f2079d elementor-widget elementor-widget-text-editor\" data-id=\"7f2079d\" 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 digitalisation compl\u00e8te du cycle Procure-to-Pay<\/span><b> am\u00e9liore<\/b><span style=\"font-weight: 400;\"> la tra\u00e7abilit\u00e9, r\u00e9duit les d\u00e9lais de traitement et fiabilise les donn\u00e9es.\u00a0<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Ces enjeux sont \u00e9galement li\u00e9s \u00e0 l\u2019obligation prochaine de r\u00e9ception des factures \u00e9lectroniques. Une strat\u00e9gie d\u2019achat structur\u00e9e <\/span><b>facilite l\u2019interop\u00e9rabilit\u00e9<\/b><span style=\"font-weight: 400;\"> avec Chorus Pro et les futures plateformes de d\u00e9mat\u00e9rialisation partenaires.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Un processus d\u2019achat insuffisamment structur\u00e9 peut g\u00e9n\u00e9rer :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">des factures orphelines (sans commande associ\u00e9e) ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">des \u00e9checs de rapprochement ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">des d\u00e9lais de validation plus longs ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">des rejets techniques.<\/span><\/li><\/ul><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Une strat\u00e9gie d\u2019achat robuste constitue ainsi un <\/span><b>socle essentiel<\/b><span style=\"font-weight: 400;\"> pour r\u00e9ussir la transition vers la facturation \u00e9lectronique.<\/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-51e8340 elementor-widget elementor-widget-heading\" data-id=\"51e8340\" 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<h3 class=\"elementor-heading-title elementor-size-default\">Int\u00e9gration ERP\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d95537e elementor-widget elementor-widget-text-editor\" data-id=\"d95537e\" 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 centralisation des donn\u00e9es fournisseurs dans un <\/span><b>ERP<\/b><span style=\"font-weight: 400;\"> facilite le pilotage strat\u00e9gique et le suivi des engagements.<\/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-7087404 elementor-widget elementor-widget-heading\" data-id=\"7087404\" 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\">Comment int\u00e9grer l'\u00e9thique, la RSE et la conformit\u00e9 dans la strat\u00e9gie 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-ba61e43 elementor-widget elementor-widget-text-editor\" data-id=\"ba61e43\" 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 strat\u00e9gie d\u2019achat doit d\u00e9sormais <\/span><b>int\u00e9grer des crit\u00e8res \u00e9thiques et ESG<\/b><span style=\"font-weight: 400;\"> (environnementaux, sociaux et de gouvernance), ce qui suppose :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">l\u2019\u00e9laboration d\u2019une charte fournisseurs ;\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la r\u00e9alisation d\u2019audits r\u00e9guliers ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">l\u2019int\u00e9gration de clauses contractuelles sp\u00e9cifiques,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la d\u00e9finition de crit\u00e8res environnementaux et sociaux mesurables.<\/span><\/li><\/ul><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Int\u00e9grer ces dimensions renforce la r\u00e9silience, la r\u00e9putation et la <\/span><b>conformit\u00e9 r\u00e9glementaire<\/b><span style=\"font-weight: 400;\"> de l\u2019entreprise.<\/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-e86f13b elementor-widget elementor-widget-heading\" data-id=\"e86f13b\" 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\">Comment d\u00e9ployer et d\u00e9mocratiser la strat\u00e9gie d'achat ?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5646c5c elementor-widget elementor-widget-text-editor\" data-id=\"5646c5c\" 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 phase de d\u00e9ploiement conditionne l\u2019efficacit\u00e9 r\u00e9elle de la strat\u00e9gie d\u2019achat. Celle-ci doit \u00eatre <\/span><b>formalis\u00e9e, partag\u00e9e et comprise par l\u2019ensemble des parties prenantes<\/b><span style=\"font-weight: 400;\">. Il convient notamment de :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">formaliser les objectifs dans les contrats ;\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">communiquer clairement aupr\u00e8s des fournisseurs ;\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">former les \u00e9quipes internes ;\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">mettre en place un tableau de bord centralis\u00e9.<\/span><\/li><\/ul><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Une strat\u00e9gie d\u2019achat ne produit des effets durables que si l\u2019ensemble de l\u2019organisation se <\/span><b>l\u2019approprie.<\/b><\/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-683ea3f elementor-widget elementor-widget-heading\" data-id=\"683ea3f\" 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\">Comment piloter et mesurer la performance de votre strat\u00e9gie d'achat ?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-57128c9 elementor-widget elementor-widget-text-editor\" data-id=\"57128c9\" 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 pilotage repose sur des <\/span><b>indicateurs<\/b><span style=\"font-weight: 400;\"> pr\u00e9cis :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les \u00e9conomies r\u00e9alis\u00e9es ;\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">le taux de conformit\u00e9 contractuelle ;\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les d\u00e9lais de traitement ;\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la performance fournisseur ;\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la r\u00e9duction du panel fournisseurs.<\/span><\/li><\/ul><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Un <\/span><b>tableau de bord consolid\u00e9<\/b><span style=\"font-weight: 400;\"> permet d\u2019assurer un suivi r\u00e9gulier et d\u2019inscrire la strat\u00e9gie d\u2019achat dans une logique d\u2019am\u00e9lioration continue.<\/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-59d026a9 cta-img e-grid e-con-boxed e-con e-parent\" data-id=\"59d026a9\" 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-51db3ecb elementor-widget-mobile__width-initial elementor-widget elementor-widget-image\" data-id=\"51db3ecb\" 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-4ee1b6e2 e-grid e-con-full e-con e-child\" data-id=\"4ee1b6e2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5578a541 elementor-widget elementor-widget-heading\" data-id=\"5578a541\" 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 :<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24bef08b elementor-widget elementor-widget-text-editor\" data-id=\"24bef08b\" 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-6a2a3f6d elementor-widget elementor-widget-button\" data-id=\"6a2a3f6d\" 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\/619w5k\">\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-53c3ca1 e-flex e-con-boxed e-con e-parent\" data-id=\"53c3ca1\" 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-c2284b7 elementor-widget elementor-widget-heading\" data-id=\"c2284b7\" 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 la strat\u00e9gie 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-3cb724b elementor-widget elementor-widget-n-accordion\" data-id=\"3cb724b\" 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-6360\" 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-6360\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Comment identifier les achats strat\u00e9giques prioritaires ? <\/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-6360\" class=\"elementor-element elementor-element-0f0dc75 e-con-full e-flex e-con e-child\" data-id=\"0f0dc75\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-6360\" class=\"elementor-element elementor-element-ee8b4ed e-flex e-con-boxed e-con e-child\" data-id=\"ee8b4ed\" 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-b1096fe elementor-widget elementor-widget-text-editor\" data-id=\"b1096fe\" 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\u2019analyse doit croiser le volume financier, la criticit\u00e9 op\u00e9rationnelle et la d\u00e9pendance fournisseur. La matrice de Kraljic permet d\u2019objectiver cette \u00e9valuation.<\/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-6361\" 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-6361\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Comment impliquer les fournisseurs dans la strat\u00e9gie 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-6361\" class=\"elementor-element elementor-element-b2c6904 e-con-full e-flex e-con e-child\" data-id=\"b2c6904\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-6361\" class=\"elementor-element elementor-element-f393526 e-flex e-con-boxed e-con e-child\" data-id=\"f393526\" 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-c0e5770 elementor-widget elementor-widget-text-editor\" data-id=\"c0e5770\" 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 transparence contractuelle, le partage d\u2019indicateurs et la formalisation d\u2019objectifs communs favorisent l\u2019alignement strat\u00e9gique.<\/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-6362\" 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-6362\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Quels sont les indicateurs cl\u00e9s d\u2019une strat\u00e9gie d\u2019achat performante ? <\/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-6362\" class=\"elementor-element elementor-element-7bd71f8 e-con-full e-flex e-con e-child\" data-id=\"7bd71f8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-6362\" class=\"elementor-element elementor-element-e5804cd e-flex e-con-boxed e-con e-child\" data-id=\"e5804cd\" 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-a6a5c6f elementor-widget elementor-widget-text-editor\" data-id=\"a6a5c6f\" 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 \u00e9conomies g\u00e9n\u00e9r\u00e9es, le taux de conformit\u00e9, la r\u00e9duction des risques et la performance fournisseur constituent des KPI structurants.<\/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<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Comment identifier les achats strat\\u00e9giques prioritaires ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\\u2019analyse doit croiser le volume financier, la criticit\\u00e9 op\\u00e9rationnelle et la d\\u00e9pendance fournisseur. 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