{"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":"2026-06-16T13:16:14","modified_gmt":"2026-06-16T12:16:14","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 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><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;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><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><b>Bon \u00e0 savoir<\/b><\/p><p><span style=\"font-weight: 400;\">La <a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/id\/JORFTEXT000034290626\">loi relative au devoir de vigilance<\/a>, compl\u00e9t\u00e9e \u00e0 terme par la directive europ\u00e9enne CS3D, impose aux grandes entreprises une \u00e9valuation des risques sociaux et environnementaux dans leur cha\u00eene de valeur. 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><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<ul><li><span style=\"font-weight: 400;\">d\u00e9mat\u00e9rialisez et centralisez toutes vos factures ;<\/span><\/li><li><span style=\"font-weight: 400;\">payez en un clic par virement ou g\u00e9n\u00e9rez facilement vos fichiers SEPA ;<\/span><\/li><li><span style=\"font-weight: 400;\">automatisez l\u2019export comptable pour gagner en efficacit\u00e9.<\/span><\/li><\/ul>\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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