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Levier de croissance, elle permet d'améliorer simplement vos performances en augmentant vos marges tout en optimisant vos coûts.",{"type":81,"content":163},[164,166,171,173,187,189,193],{"text":165,"type":85},"La ",{"text":167,"type":85,"marks":168},"croissance de votre activité",[169],{"type":170},"bold",{"text":172,"type":85}," vous oblige à repenser de manière durable la manière de ",{"text":174,"type":85,"marks":175},"gérer vos achats",[176],{"type":177,"attrs":178},"link",{"href":179,"uuid":180,"anchor":26,"target":26,"linktype":181,"story":182},"gestion-des-achats-guide-complet","c81f63dd-4697-485d-ad0a-6c16173b3f9e","story",{"name":183,"id":184,"uuid":180,"slug":179,"url":185,"full_slug":186,"_stopResolving":42},"Le guide complet pour mettre en place une gestion des achats efficace",208732614,"blog/gestion-des-achats-guide-complet","fr/blog/gestion-des-achats-guide-complet",{"text":188,"type":85},". Le rôle de cette fonction est déterminant dans le bon fonctionnement de l’entreprise, sachant que les ",{"text":190,"type":85,"marks":191},"achats représentent en moyenne 60 % du chiffre d’affaires",[192],{"type":170},{"text":194,"type":85}," ! Loin du simple opérationnel, la fonction achats a acquis ses lettres de noblesse et revêt aujourd’hui une réelle dimension stratégique.",{"type":196,"attrs":197,"content":199},"heading",{"level":198},2,[200],{"text":201,"type":85},"Comment définir une stratégie d’achat ?",{"type":81,"content":203},[204,206,210,212,224],{"text":205,"type":85},"Une ",{"text":207,"type":85,"marks":208},"stratégie d’achat",[209],{"type":170},{"text":211,"type":85}," désigne l’ensemble des étapes consistant à optimiser les ",{"text":213,"type":85,"marks":214},"processus d’achat",[215],{"type":177,"attrs":216},{"href":217,"uuid":218,"anchor":26,"target":26,"linktype":181,"story":219},"processus-achats-definition-enjeux-procedures","26c20623-b3a9-4852-b024-90c18b1cbf43",{"name":220,"id":221,"uuid":218,"slug":217,"url":222,"full_slug":223,"_stopResolving":42},"6 étapes pour établir un (très) bon processus achat",208730208,"blog/processus-achats-definition-enjeux-procedures","fr/blog/processus-achats-definition-enjeux-procedures",{"text":225,"type":85}," au sein d’une entreprise : choix des bons fournisseurs, référencement des produits, centralisation des achats, négociations, traitement de l’opération et réception sont autant d’actions à mettre en œuvre de manière ordonnée pour parvenir au meilleur résultat possible.",{"type":81,"content":227},[228,230,234,236,240],{"text":229,"type":85},"La Direction Achats, lorsqu'elle met en place sa stratégie, doit faire en sorte de ",{"text":231,"type":85,"marks":232},"toujours",[233],{"type":170},{"text":235,"type":85}," respecter le triptyque \"",{"text":237,"type":85,"marks":238},"Qualité - Coût - Délai",[239],{"type":170},{"text":241,"type":85},"\". Aucun de ces éléments n'est négligeable !",{"type":81,"content":243},[244,246,250],{"text":245,"type":85},"Le ",{"text":247,"type":85,"marks":248},"Responsable Achats",[249],{"type":170},{"text":251,"type":85}," doit déterminer les objectifs spécifiques par type d'achats (directs ou indirects) et ainsi performer. Pour cela il doit connaître les objectifs de l'entreprise, la politique de dépense en place et les besoins récurrents des équipes.",{"type":81,"content":253},[254,256,262,264,270],{"text":255,"type":85},"Votre croissance va de pair avec celle de votre organisation interne. La nécessité d’",{"text":257,"type":85,"marks":258},"acheter des biens et services en quantités plus importantes auprès de vos fournisseurs",[259],{"type":177,"attrs":260},{"href":261,"uuid":26,"anchor":26,"target":26,"linktype":61},"/fr/use-cases/office-expenses/",{"text":263,"type":85}," vous oblige à adopter une ",{"text":265,"type":85,"marks":266},"gestion des achats",[267],{"type":177,"attrs":268},{"href":179,"uuid":180,"anchor":26,"target":26,"linktype":181,"story":269},{"name":183,"id":184,"uuid":180,"slug":179,"url":185,"full_slug":186,"_stopResolving":42},{"text":271,"type":85}," pertinente. Cela afin de formaliser la contribution de cette fonction à la performance globale de l’entreprise.",{"type":273,"attrs":274},"blok",{"id":275,"body":276},"5cddd54d-91a4-49fb-93ff-030ea6335b8d",[277],{"_uid":278,"html":279,"component":280},"i-f68fc3f5-5292-4610-98d6-9bf86344f107","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-019d731c-c113-4327-88bc-739e41176f89\">\u003Cspan class=\"hs-cta-node hs-cta-019d731c-c113-4327-88bc-739e41176f89\" id=\"hs-cta-019d731c-c113-4327-88bc-739e41176f89\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/019d731c-c113-4327-88bc-739e41176f89\" >\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-019d731c-c113-4327-88bc-739e41176f89\" style=\"border-width:0px;\" src=\"https://no-cache.hubspot.com/cta/default/2694209/019d731c-c113-4327-88bc-739e41176f89.png\"  alt=\"New call-to-action\"/>\u003C/a>\u003C/span>\u003Cscript charset=\"utf-8\" src=\"https://js.hscta.net/cta/current.js\">\u003C/script>\u003Cscript type=\"text/javascript\"> hbspt.cta.load(2694209, '019d731c-c113-4327-88bc-739e41176f89', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->","embed",{"type":81,"content":282},[283],{"text":284,"type":85},"Pour être le plus performant possible et établir une bonne stratégie d'achats, voici les étapes à suivre :",{"type":196,"attrs":286,"content":287},{"level":198},[288],{"text":289,"type":85},"Comment construire une stratégie achats ?",{"type":81,"content":291},[292,294,298],{"text":293,"type":85},"Lorsque la Direction Générale demande à la Direction Achats de mettre en place une stratégie d'achats efficace, il faut dans un premier temps ",{"text":295,"type":85,"marks":296},"faire l'état des lieux",[297],{"type":170},{"text":299,"type":85},". Pour cela il faut :",{"type":301,"content":302},"bullet_list",[303,314,324,332],{"type":304,"content":305},"list_item",[306],{"type":81,"content":307},[308,312],{"text":309,"type":85,"marks":310},"Collecter des données brutes",[311],{"type":170},{"text":313,"type":85}," (ex: la liste de fournisseurs actuels).",{"type":304,"content":315},[316],{"type":81,"content":317},[318,322],{"text":319,"type":85,"marks":320},"Cibler les meilleurs interlocuteurs",[321],{"type":170},{"text":323,"type":85},".",{"type":304,"content":325},[326],{"type":81,"content":327},[328],{"text":329,"type":85,"marks":330},"Cartographier les options retenues.",[331],{"type":170},{"type":304,"content":333},[334],{"type":81,"content":335},[336],{"text":337,"type":85,"marks":338},"Segmenter les comptes fournisseurs.",[339],{"type":170},{"type":81,"content":341},[342],{"text":343,"type":85},"Une fois que tout cela est identifié, la Direction Achats est enfin capable d'y voir plus clair pour mettre en place un process rigoureux et efficace. Il est alors temps d'analyser chacune des dépenses et les classer par familles d'achat. Cela permettra de mieux estimer la répartition du budget.",{"type":196,"attrs":345,"content":346},{"level":198},[347],{"text":348,"type":85},"Analyser les dépenses et élaborer des stratégies",{"type":81,"content":350},[351],{"text":352,"type":85},"Il est temps d'effectuer une analyse pertinente des dépenses de la Direction Achats en utilisant les méthodes les plus adaptées :",{"type":301,"content":354},[355,372],{"type":304,"content":356},[357],{"type":81,"content":358},[359,360,364,366,370],{"text":245,"type":85},{"text":361,"type":85,"marks":362},"diagramme de Pareto",[363],{"type":170},{"text":365,"type":85},", qui considère que 20% des causes sont responsables de 80% des occurrences dans une entreprise. Résoudre les problèmes nécessite de ",{"text":367,"type":85,"marks":368},"concentrer votre action sur ces causes principales",[369],{"type":170},{"text":371,"type":85},". Concrètement, cela se traduit par la classification de vos achats en distinguant plusieurs catégories, en les listant selon les économies que leur optimisation peut apporter.",{"type":304,"content":373},[374],{"type":81,"content":375},[376,377,383,385,389,391,395],{"text":165,"type":85},{"text":378,"type":85,"marks":379},"matrice stratégique de Kraljic",[380],{"type":177,"attrs":381},{"href":382,"uuid":26,"anchor":26,"target":26,"linktype":61},"https://www.buymadeeasy.com/performance-achat/item/121-affinez-votre-cartographie-achat-grace-a-la-matrice-de-kraljic.html",{"text":384,"type":85}," permet de cartographier le portefeuille d’achats de l’entreprise. Elle met en parallèle l’importance de chaque famille d’achats et la complexité du marché fournisseur. On distingue les ",{"text":386,"type":85,"marks":387},"achats directs",[388],{"type":170},{"text":390,"type":85}," (stratégiques pour le business de l'entreprise) et les ",{"text":392,"type":85,"marks":393},"achats indirects",[394],{"type":170},{"text":396,"type":85}," (ex: entretien des locaux, matériel informatique, etc.). Les bons process d’approvisionnement permettent à l’entreprise de se différencier dans un secteur concurrentiel.",{"type":81,"content":398},[399,400,404],{"text":165,"type":85},{"text":401,"type":85,"marks":402},"bonne gestion des achats directs et indirects",[403],{"type":170},{"text":405,"type":85}," nécessite surtout de :",{"type":301,"content":407},[408,414,420,426],{"type":304,"content":409},[410],{"type":81,"content":411},[412],{"text":413,"type":85},"Sécuriser l'approvisionnement.",{"type":304,"content":415},[416],{"type":81,"content":417},[418],{"text":419,"type":85},"Assurer l’efficacité de la transmission des informations.",{"type":304,"content":421},[422],{"type":81,"content":423},[424],{"text":425,"type":85},"Chercher à améliorer constamment la qualité de la relation client avec les fournisseurs.",{"type":304,"content":427},[428],{"type":81,"content":429},[430],{"text":431,"type":85},"Se tenir informé des évolutions du marché et des offres de la concurrence pour rechercher de nouvelles opportunités plus intéressantes.",{"type":81,"content":433},[434],{"text":435,"type":85},"Il convient dès lors d'approcher le marché avec une étude comparative, et ce, pour chaque gamme de produit recherché. 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ce que vous lisez ?",[2158],{"cta":2159,"_uid":2174,"image":2175,"title":2177,"subtitle":2191,"component":529},[2160],{"tag":23,"_uid":2161,"hide":29,"icon":2162,"link":2164,"type":23,"label":2172,"style":63,"component":64,"mobileLabel":23,"onClickEvent":2173,"openInANewTab":29,"horizontalFill":29},"9cd3ad49-6a07-48f7-9aa3-34022fabf2d5",{"id":26,"alt":26,"name":23,"focus":26,"title":26,"source":26,"filename":23,"copyright":26,"fieldtype":58,"meta_data":2163},{},{"id":2165,"url":23,"linktype":181,"fieldtype":62,"cached_url":2166,"prep":42,"story":2167},"0e21aea9-1207-42a1-93a5-48a5a547b5d4","/fr/platform-tour",{"name":2168,"id":2169,"uuid":2165,"slug":2170,"url":2170,"full_slug":2171,"_stopResolving":42},"Platform tour",413550505,"platform-tour","fr/platform-tour","Voir la démo 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Abonnez-vous à notre newsletter pour rester informé.",[2198,2199],"08873884-f99d-46d2-9481-0563134fdd37","2ef12409-8f14-46b2-a8d0-0175290269ec",[2201],{"cta":2202,"_uid":2203,"items":2204,"heading":2324,"reverse":29,"component":751,"sectionSettings":2345},[],"1320905c-cdee-41a4-bbec-6d93ca2e4e3f",[2205,2265],{"_uid":2206,"title":2207,"component":699,"description":2208},"dfc0accd-ab64-464a-8597-b76754748f04","Qu'est-ce que la gestion des dépenses ?",{"type":78,"content":2209},[2210,2214],{"type":81,"content":2211},[2212],{"text":2213,"type":85},"Les dépenses de l'entreprise peuvent être de plusieurs types :",{"type":2215,"attrs":2216,"content":2219},"ordered_list",{"order":2217},{"order":2218},1,[2220,2232,2243],{"type":304,"content":2221},[2222],{"type":81,"content":2223},[2224,2228,2230],{"text":2225,"type":85,"marks":2226},"Les dépenses stratégiques",[2227],{"type":170},{"text":2229,"type":85}," sont généralement centralisées et gérées par des décideurs qui ont la responsabilité sur des dépenses spécifiques. Elles peuvent être gérées au moyen de factures, virements électroniques et bons de commande.",{"type":2231},"hard_break",{"type":304,"content":2233},[2234],{"type":81,"content":2235},[2236,2240,2242],{"text":2237,"type":85,"marks":2238},"Les dépenses opérationnelles",[2239],{"type":170},{"text":2241,"type":85}," sont également centralisées, mais les dépenses sont effectuées par les gestionnaires et les employés dans leur vie professionnelle de façon quotidienne. Elles comprennent les achats par carte, abonnements, campagnes digitales, événements, commandes diverses pour le bureau ou encore les voyages d'affaires.",{"type":2231},{"type":304,"content":2244},[2245],{"type":81,"content":2246},[2247,2251,2253,2254,2255,2257,2258,2259,2261,2262,2263],{"text":2248,"type":85,"marks":2249},"Les autres frais",[2250],{"type":170},{"text":2252,"type":85},", contrairement aux dépenses stratégiques et opérationnelles, représentent un nombre important de petits achats qui peuvent être difficiles à suivre. Il s'agit notamment des paiements par carte, demandes de remboursement des dépenses terrains et des frais de déplacement.",{"type":2231},{"type":2231},{"text":2256,"type":85},"La gestion des dépenses est le processus par lequel les entreprises gèrent toutes ces dépenses professionnelles. 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Les employés ont besoin d'outils flexibles et intuitifs pour pouvoir dépenser facilement et être en mesure de faire leur travail.",{"type":2231},{"type":2231},{"text":2264,"type":85},"C'est à ce moment-là que Spendesk devient le bon choix.",{"_uid":2266,"title":2267,"component":699,"description":2268},"f20ef905-76e9-4b90-a0db-1e8c1c5ae03f","Comment fonctionne Spendesk ?",{"type":78,"content":2269},[2270,2274,2278,2287,2291,2295,2304,2308,2312,2316,2320],{"type":81,"content":2271},[2272],{"text":2273,"type":85},"Spendesk fournit des moyens de paiement connectés à une plateforme puissante de gestion des dépenses conçue pour les équipes financières.",{"type":81,"content":2275},[2276],{"text":2277,"type":85},"Il s'agit notamment de cartes de débit pour remplacer les cartes bancaires traditionnelles, de cartes virtuelles pour les achats en ligne et de notes de frais automatisées pour les achats imprévus.",{"type":81,"content":2279},[2280,2284,2285],{"text":2281,"type":85,"marks":2282},"Pour les employés",[2283],{"type":170},{"type":2231},{"text":2286,"type":85},"Les employés n'ont plus besoin d'avancer de l'argent. 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Contrairement aux cartes bancaires classiques, vous savez en temps réel qui dépense quoi.",{"type":81,"content":2305},[2306],{"text":2307,"type":85},"Spendesk permet aux contrôleurs de créer des limites de dépenses et des approbations préalables. Par exemple, les décideurs et responsables auront un niveau de dépenses préapprouvé, différent de celui des autres collaborateurs.",{"type":81,"content":2309},[2310],{"text":2311,"type":85},"Si un employé a besoin de revoir son budget pré-approuvé, il peut en faire la demande à son responsable via l'application mobile ou web.",{"type":81,"content":2313},[2314],{"text":2315,"type":85},"Les équipes financières peuvent suivre l'ensemble des dépenses et assurer ainsi le suivi des reçus ou factures manquantes, en envoyant des rappels aux employés.",{"type":81,"content":2317},[2318],{"text":2319,"type":85},"Le suivi des dépenses est également plus facile car les équipes financières peuvent regrouper les dépenses et leur attribuer les bons taux de TVA et comptes de charges, avant de tout exporter en quelques clics vers leurs outils comptables.",{"type":81,"content":2321},[2322],{"text":2323,"type":85},"Spendesk fluidifie l'ensemble du processus de gestion des dépenses de l'entreprise, la 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00:00","7",[],"TVA intracommunautaire et échanges intracommunautaires : numéro, autoliquidation, déclaration et exemples concrets. Le guide complet pour les entreprises françaises dans l’UE.",[2410],{"cta":2411,"_uid":2418,"image":2419,"title":2424,"subtitle":23,"component":529,"imageFullWidth":42},[2412],{"tag":23,"_uid":2413,"hide":29,"icon":2414,"link":2416,"type":23,"label":23,"style":63,"component":64,"mobileLabel":23,"onClickEvent":23,"openInANewTab":42,"horizontalFill":29},"a2514d97-353f-402b-a6cd-079c1d59c5c8",{"id":26,"alt":26,"name":23,"focus":26,"title":26,"source":26,"filename":23,"copyright":26,"fieldtype":58,"meta_data":2415},{},{"id":23,"url":2417,"linktype":61,"fieldtype":62,"cached_url":2417},"https://www.spendesk.com/fr/platform-tour/","ec18aa3e-be0d-4c82-b097-b70d9e373fcf",{"id":2420,"alt":23,"name":23,"focus":23,"title":23,"source":23,"filename":2421,"copyright":23,"fieldtype":58,"meta_data":2422,"is_external_url":29},221048906244316,"https://a.storyblok.com/f/146026/1700x465/e88345cf2d/made-in-europe-paris.png",{"size":2423},"1700x465",{"type":78,"content":2425},[2426],{"type":81},[2428],{"_uid":2429,"items":2430,"heading":2477,"reverse":29,"component":751,"sectionSettings":2495},"b07f8089-da6c-464e-bf7d-52e9a7950ef6",[2431,2440,2449,2458,2467],{"_uid":2432,"title":2433,"component":699,"description":2434},"723fd61d-6517-4591-8be0-32d73a2dceae","Qu'est-ce que la TVA intracommunautaire et quand s'applique-t-elle ?",{"type":78,"content":2435},[2436],{"type":81,"content":2437},[2438],{"text":2439,"type":85},"La TVA intracommunautaire est un mécanisme qui exonère la TVA sur les livraisons entre entreprises assujetties dans l'UE, avec application de l'autoliquidation par l'acheteur. Spendesk centralise factures et justificatifs, propose des exports comptables et des rapports TVA prêts à l'emploi, facilitant la déclaration d'autoliquidation et l'intégration avec l'ERP pour la conformité fiscale.",{"_uid":2441,"title":2442,"component":699,"description":2443},"ca950f98-1212-44a8-93ed-f00f8a07664d","Comment facturer un client dans l'UE sans TVA ?",{"type":78,"content":2444},[2445],{"type":81,"content":2446},[2447],{"text":2448,"type":85},"Pour facturer un client dans l'UE sans TVA, l'entreprise doit vérifier le numéro de TVA intracommunautaire du client et indiquer l'autoliquidation sur la facture. Spendesk facilite ce processus via la gestion centralisée des factures, des modèles de facturation compatibles et des exports comptables automatisés pour que la comptabilité enregistre correctement les opérations intracommunautaires.",{"_uid":2450,"title":2451,"component":699,"description":2452},"a0be2fb2-a8c1-4b98-96c1-902ad8a858a4","Comment récupérer la TVA sur des achats intracommunautaires ?",{"type":78,"content":2453},[2454],{"type":81,"content":2455},[2456],{"text":2457,"type":85},"L'entreprise récupère la TVA sur achats intracommunautaires via la déclaration de TVA nationale en autoliquidation et le mécanisme de déduction prévu par la loi. Spendesk automatise la capture des justificatifs d'achat, propose des workflows d'approbation et génère des rapports TVA exportables vers l'ERP, accélérant les demandes de déduction et la tenue des pièces justificatives.",{"_uid":2459,"title":2460,"component":699,"description":2461},"6c13100d-1e0b-4e30-bb1e-0bff18447a92","Comment Spendesk aide-t-il à gérer la TVA intracommunautaire au quotidien ?",{"type":78,"content":2462},[2463],{"type":81,"content":2464},[2465],{"text":2466,"type":85},"Spendesk centralise les dépenses interentreprises et simplifie le suivi de la TVA intracommunautaire grâce à des cartes virtuelles, la gestion des factures fournisseurs et des règles d'approbation personnalisables. 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00:00",[],"Dépenses hors politique, apprenez à qualifier les exceptions, les faire valider et ajuster votre politique sans perdre le contrôle.",[],[2864],{"cta":2865,"_uid":2866,"items":2867,"heading":2952,"reverse":29,"component":751,"sectionSettings":2978},[],"3109170e-b9ac-4f67-827b-0d2dde5b3215",[2868,2888,2909,2930],{"_uid":2869,"hide":29,"title":2870,"component":699,"description":2871},"27b28cef-99af-430e-b805-f7e215234ce6","Peut-on refuser une note de frais hors politique ?",{"type":78,"attrs":2872,"content":2873},{"backgroundColor":26},[2874,2879],{"type":81,"attrs":2875,"content":2876},{"textAlign":26},[2877],{"text":2878,"type":85},"Oui, une dépense peut être refusée lorsqu’elle n’est pas professionnelle, qu’elle n’est pas justifiée ou que son montant est manifestement disproportionné.",{"type":81,"attrs":2880,"content":2881},{"textAlign":26},[2882,2884],{"text":2883,"type":85},"Un dépassement de plafond ne justifie toutefois pas toujours un refus automatique. ",{"text":2885,"type":85,"marks":2886},"Une exception peut être approuvée si son motif est réel, documenté et validé par la bonne personne.",[2887],{"type":170},{"_uid":2889,"hide":29,"title":2890,"component":699,"description":2891},"75c18d2c-1c96-47f9-9cf3-fc2b92b6030a","Une dépense qui dépasse le plafond peut-elle être remboursée ?",{"type":78,"attrs":2892,"content":2893},{"backgroundColor":26},[2894,2899],{"type":81,"attrs":2895,"content":2896},{"textAlign":26},[2897],{"text":2898,"type":85},"Oui. Le collaborateur doit expliquer le dépassement et fournir le justificatif correspondant. L’entreprise peut alors rembourser la totalité de la dépense, seulement la partie située dans la limite prévue ou le montant complet après validation d’une dérogation.",{"type":81,"attrs":2900,"content":2901},{"textAlign":26},[2902,2904,2908],{"text":2903,"type":85},"La décision doit être conservée avec ",{"text":2905,"type":85,"marks":2906},"le motif et l’identité de l’approbateur",[2907],{"type":170},{"text":323,"type":85},{"_uid":2910,"hide":29,"title":2911,"component":699,"description":2912},"78ff17a9-6bf7-42a1-9f2f-6b4df31426df","Quels documents faut-il conserver pour une dépense exceptionnelle ?",{"type":78,"attrs":2913,"content":2914},{"backgroundColor":26},[2915,2920],{"type":81,"attrs":2916,"content":2917},{"textAlign":26},[2918],{"text":2919,"type":85},"Conservez la note de frais, le justificatif, le motif de l’exception, le nom de l’approbateur et la décision prise.",{"type":81,"attrs":2921,"content":2922},{"textAlign":26},[2923,2925,2929],{"text":2924,"type":85},"Les pièces comptables justificatives doivent généralement être conservées pendant ",{"text":2926,"type":85,"marks":2927},"10 ans à compter de la clôture de l’exercice",[2928],{"type":170},{"text":323,"type":85},{"_uid":2931,"hide":29,"title":2932,"component":699,"description":2933},"8241b13f-9432-4542-afb9-21d31af88bd4","Comment gérer les exceptions dans une organisation multi-sites ?",{"type":78,"attrs":2934,"content":2935},{"backgroundColor":26},[2936,2941],{"type":81,"attrs":2937,"content":2938},{"textAlign":26},[2939],{"text":2940,"type":85},"Définissez les approbateurs par entité, département et niveau de dépense. Prévoyez également une délégation en cas d’absence et une escalade automatique après un délai déterminé.",{"type":81,"attrs":2942,"content":2943},{"textAlign":26},[2944,2946,2950],{"text":2945,"type":85},"Cette organisation permet à chaque équipe de conserver ",{"text":2947,"type":85,"marks":2948},"un cadre adapté à son activité",[2949],{"type":170},{"text":2951,"type":85},", tout en appliquant des règles cohérentes dans l’ensemble de l’entreprise.",[2953],{"cta":2954,"_uid":2955,"title":2956,"eyebrow":2966,"subtitle":2973,"component":196,"textAlign":23,"eyebrowPill":29,"checkmarkList":29,"flexibleSection":2976,"sectionSettings":2977,"displaySeparator":29,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":23},[],"c107e149-d5dd-4842-9420-50aeadfd20fc",{"type":78,"attrs":2957,"content":2958},{"backgroundColor":26},[2959],{"type":196,"attrs":2960,"content":2961},{"level":198,"textAlign":26},[2962],{"text":2963,"type":85,"marks":2964},"Questions fréquentes sur les dépenses hors politique",[2965],{"type":170},{"type":78,"attrs":2967,"content":2968},{"backgroundColor":26},[2969],{"type":81,"attrs":2970,"content":2971},{"textAlign":26},[2972],{"text":1072,"type":85},{"type":78,"content":2974},[2975],{"type":81},[],[],[],"depenses-hors-politique","fr/blog/depenses-hors-politique",-3250,[],"7cdf2e57-e009-48ec-9480-b29699632b7e","2026-09-05T07:33:16.361Z",[],"blog/depenses-hors-politique",[2988,2989,2990],{"path":2986,"name":26,"lang":33,"published":26},{"path":2986,"name":26,"lang":39,"published":26},{"path":2986,"name":26,"lang":41,"published":26},1793882599954]