{"id":9380,"date":"2018-07-04T08:40:12","date_gmt":"2018-07-04T06:40:12","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=9380"},"modified":"2018-07-04T08:52:15","modified_gmt":"2018-07-04T06:52:15","slug":"la-comptabilite-premier-outil-de-gestion","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2018\/07\/04\/la-comptabilite-premier-outil-de-gestion\/","title":{"rendered":"La comptabilit\u00e9, premier outil de gestion !"},"content":{"rendered":"

Mais tr\u00e8s peu cependant souhaitent passer par la \u00ab case \u00bb comptabilit\u00e9, car cette discipline est souvent per\u00e7ue comme r\u00e9barbative. Pourtant, comprendre l\u2019architecture comptable et savoir l\u2019exploiter constitue le premier outil de gestion, selon Rodophe VANDESMET, consultant en comptabilit\u00e9 et gestion financi\u00e8re, et auteur de Construisons ensemble le syst\u00e8me comptable et financier de votre entreprise.<\/p>\n

<\/div>\n

GERESO :
\n<\/span><\/h3>\n

\u00ab\u00a0En tant que consultant en comptabilit\u00e9 et gestion financi\u00e8re, vous d\u00e9fendez l\u2019id\u00e9e que \u00ab court-circuiter \u00bb l\u2019apprentissage des bases de la comptabilit\u00e9, quand on souhaite acqu\u00e9rir des techniques de gestion, est une erreur qui peut se payer pendant toute une carri\u00e8re. N\u2019est-ce pas un peu exag\u00e9r\u00e9 ?\u00a0\u00bb<\/p>\n

<\/div>\n

R. VANDESMET :<\/span>
\n<\/span><\/h3>\n

\u00ab\u00a0Oui, c\u2019est exag\u00e9r\u00e9 si l\u2019on consid\u00e8re la comptabilit\u00e9 comme une technique de d\u00e9bit\/cr\u00e9dit r\u00e9barbative ne permettant que d\u2019enregistrer les op\u00e9rations courantes. Non, ce n\u2019est pas exag\u00e9r\u00e9 si l\u2019on comprend que la comptabilit\u00e9 est en fait le premier outil de gestion : c\u2019est elle qui permet de bien comprendre comment s\u2019est form\u00e9 le r\u00e9sultat, la performance, qui permet d\u2019appr\u00e9cier le taux de vieillissement de nos infrastructures… Et surtout, qui permet d\u2019acc\u00e9der \u00e0 une lecture intelligente des \u00e9tats financiers que sont le bilan, le compte de r\u00e9sultat et le tableau de financement. Or, que voit-on souvent ? Des cadres juristes, ing\u00e9nieurs \u00e0 qui l\u2019on confie, arriv\u00e9s \u00e0 l\u2019\u00e2ge de 35-40 ans, la gestion d\u2019un centre de profit et qui se disent insuffisamment pr\u00e9par\u00e9s au triple objectif suivant :<\/p>\n

    \n
  • g\u00e9rer leur propre centre de profit<\/li>\n
  • participer efficacement aux r\u00e9unions \u00e0 caract\u00e8re financier de gestion<\/li>\n
  • lire et comprendre le rapport annuel de leur soci\u00e9t\u00e9.\u00a0\u00bb<\/li>\n<\/ul>\n
    <\/div>\n
    \n

    GERESO :
    \n<\/span><\/h3>\n<\/div>\n

    \u00ab\u00a0Cela concerne-t-il aussi les contr\u00f4leurs de gestion ?\u00a0\u00bb<\/p>\n

    <\/div>\n
    \n

    R. VANDESMET :
    \n<\/span><\/h3>\n<\/div>\n

    \u00ab\u00a0Oui, m\u00eame s\u2019ils sont davantage familiaris\u00e9s avec le langage comptable ; souvent issus d\u2019\u00e9coles de commerce, ils maitrisent insuffisamment certains concepts comptables, tels les amortissements, les provisions, les charges \u00e0 payer…<\/p>\n

    Ces concepts ne peuvent r\u00e9ellement \u00eatre appr\u00e9hend\u00e9s que s\u2019ils sont \u00e9tudi\u00e9s sous leur angle comptable !<\/p>\n

    <\/div>\n
    \n

    GERESO :
    \n<\/span><\/h3>\n<\/div>\n

    \u00ab\u00a0\u00c0 vous entendre, on pourrait penser que tout salari\u00e9 devrait comprendre les bases de la comptabilit\u00e9 ?\u00a0\u00bb<\/p>\n

    <\/div>\n
    \n
    \n

    R. VANDESMET :<\/span>
    \n<\/span><\/h3>\n<\/div>\n

    \u00ab\u00a0Oui, car enseign\u00e9e sous une vision \u00ab\u00a0globale\u00a0\u00bb, c\u2019est le moyen id\u00e9al de comprendre \u00e0 travers l\u2019enregistrement des op\u00e9rations de toute nature le \u00ab\u00a0fonctionnement\u00a0\u00bb de sa propre entreprise.<\/p>\n

    D\u2019ailleurs, la m\u00e9thodologie des formations GERESO en comptabilit\u00e9 que j\u2019anime, s\u2019appuie sur cette id\u00e9e\u00a0: le participant est mis en situation de b\u00e2tir lui-m\u00eame, avec ses propres mots, l\u2019architecture de gestion de son entreprise gr\u00e2ce \u00e0 un syst\u00e8me interactif de questions-r\u00e9ponses ; je me refuse \u00e0 utiliser le moindre principe comptable pos\u00e9 tel quel, contrairement \u00e0 ce qui est habituellement enseign\u00e9. Je n\u2019introduis la terminologie comptable qu\u2019en fin de stage, rempla\u00e7ant alors le langage courant utilis\u00e9 jusque l\u00e0.\u00a0\u00bb<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

    Mais tr\u00e8s peu cependant souhaitent passer par la \u00ab case \u00bb comptabilit\u00e9, car cette discipline est souvent per\u00e7ue comme r\u00e9barbative. Pourtant, comprendre l\u2019architecture comptable et savoir l\u2019exploiter constitue le premier outil de gestion, selon Rodophe VANDESMET, consultant en comptabilit\u00e9 et gestion financi\u00e8re, et auteur de Construisons ensemble le syst\u00e8me comptable et financier de votre entreprise. […]<\/p>\n","protected":false},"author":1,"featured_media":9403,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[3],"tags":[466,1050,1470,1027,1469],"class_list":["post-9380","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite-fiscalite-et-gestion-financiere","tag-comptabilite","tag-controle-de-gestion","tag-controleur-de-gestion","tag-gestion-financiere","tag-putil-de-gestion"],"acf":[],"yoast_head":"\nLa comptabilit\u00e9, premier outil de gestion ! - Le Blog GERESO<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gereso.com\/actualites\/2018\/07\/04\/la-comptabilite-premier-outil-de-gestion\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La comptabilit\u00e9, premier outil de gestion ! - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Mais tr\u00e8s peu cependant souhaitent passer par la \u00ab case \u00bb comptabilit\u00e9, car cette discipline est souvent per\u00e7ue comme r\u00e9barbative. 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