{"id":3279,"date":"2017-08-21T15:32:23","date_gmt":"2017-08-21T15:32:23","guid":{"rendered":"https:\/\/answers.gurussolutions.com\/answers\/comment-netsuite-gere-les-ecarts-de-couts-entre-les-receptions-darticles-et-les-factures-fournisseurs\/"},"modified":"2026-07-28T18:25:39","modified_gmt":"2026-07-28T18:25:39","slug":"comment-netsuite-gere-les-ecarts-de-couts-entre-les-receptions-darticles-et-les-factures-fournisseurs","status":"publish","type":"qa_entry","link":"https:\/\/answers.gurussolutions.com\/fr\/answers\/comment-netsuite-gere-les-ecarts-de-couts-entre-les-receptions-darticles-et-les-factures-fournisseurs\/","title":{"rendered":"Comment NetSuite g\u00e8re les \u00e9carts de co\u00fbts entre les r\u00e9ceptions d&rsquo;articles et les factures fournisseurs"},"content":{"rendered":"","protected":false},"template":"","meta":{"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","ga_subtitle":"NetSuite enregistre le co\u00fbt des stocks sur la base de la \u00ab R\u00e9ception d'article \u00bb, les \u00e9ventuels \u00e9carts par rapport \u00e0 la \u00ab Facture fournisseur \u00bb \u00e9tant comptabilis\u00e9s sur un compte d'\u00e9cart.","ga_short_answer":"Dans NetSuite, la valeur de l\u2019entr\u00e9e d\u2019article d\u00e9termine le co\u00fbt des stocks. Tout \u00e9cart entre l\u2019entr\u00e9e d\u2019article et la facture fournisseur est automatiquement comptabilis\u00e9 sur un compte d\u2019\u00e9cart. Les utilisateurs peuvent ajuster manuellement l\u2019entr\u00e9e d\u2019article, utiliser la fonctionnalit\u00e9 \u00ab Faire correspondre la facture \u00e0 l\u2019entr\u00e9e \u00bb pour un calcul automatis\u00e9 des \u00e9carts, ou d\u00e9ployer un script afin d\u2019aligner l\u2019entr\u00e9e d\u2019article sur la facture fournisseur.","ga_scenario":"Un probl\u00e8me courant survient lorsque la valeur enregistr\u00e9e sur un bon de r\u00e9ception d\u2019article ne correspond pas exactement \u00e0 celle figurant sur la facture fournisseur correspondante. Cet \u00e9cart soul\u00e8ve des questions quant \u00e0 la valeur de la transaction qui d\u00e9termine le co\u00fbt final des stocks et <a class=\"ga-interlink\" href=\"https:\/\/answers.gurussolutions.com\/fr\/answers\/how-does-netsuite-calculate-cogs-for-lot-numbered-items\/\">\u00e0<\/a> la mani\u00e8re dont NetSuite comptabilise cette diff\u00e9rence, ce qui a une incidence sur le co\u00fbt des marchandises vendues (COGS) et les rapports financiers.","ga_solution":"Dans NetSuite, le co\u00fbt associ\u00e9 \u00e0 un article en stock est d\u00e9termin\u00e9 par la valeur enregistr\u00e9e sur la \u00ab R\u00e9ception d\u2019article \u00bb. En effet, la \u00ab R\u00e9ception d\u2019article \u00bb est la transaction qui a un impact direct sur les stocks. Lorsque la valeur figurant sur la \u00ab Facture fournisseur \u00bb diff\u00e8re de celle de la \u00ab R\u00e9ception d\u2019article \u00bb, la diff\u00e9rence qui en r\u00e9sulte est automatiquement comptabilis\u00e9e sur un compte d\u2019\u00e9cart.\n\nPour g\u00e9rer ces \u00e9carts, NetSuite propose plusieurs approches :\n\n*   **Ajustement manuel :** la valeur du bon de r\u00e9ception peut \u00eatre modifi\u00e9e avant l\u2019enregistrement de la facture fournisseur afin de garantir la coh\u00e9rence des co\u00fbts.\n*   **Fonctionnalit\u00e9 \u00ab Faire correspondre la facture \u00e0 la r\u00e9ception \u00bb :** les utilisateurs peuvent utiliser la fonctionnalit\u00e9 \u00ab Faire correspondre la facture \u00e0 la r\u00e9ception \u00bb, qui calcule et comptabilise automatiquement l\u2019\u00e9cart entre la r\u00e9ception d\u2019article et la facture fournisseur.\n*   **Correction par script :** pour une r\u00e9solution automatis\u00e9e, un script peut \u00eatre d\u00e9velopp\u00e9 et mis en \u0153uvre afin d\u2019ajuster le bon de r\u00e9ception, en alignant sa valeur sur celle de la facture fournisseur, ce qui permet de r\u00e9soudre l\u2019\u00e9cart de co\u00fbt.","ga_source_author":"","ga_source_author_email":"","ga_date_original":"2017-08-21T17:32:23+02:00","ga_date_verified":"2026-07-05","ga_source_subject":"Item Receipt vs Vendor Bill vs Costing (COGS)","ga_ans_id":"ANS-1540","ga_publish_decision":"publish","ga_staleness_risk":"high","ga_review_priority":"verify_first","ga_tier2_verdict":"still_accurate","ga_tier2_concerns":"","ga_final_category":"Inventory & Item Management","footnotes":""},"ga_category":[101,27,101],"ga_audience":[9],"ga_difficulty":[92],"class_list":["post-3279","qa_entry","type-qa_entry","status-publish","hentry","ga_category-gestion-des-stocks-et-des-articles","ga_category-inventory-item-management","ga_audience-finance-accounting-team","ga_difficulty-niveau-intermediaire"],"taxonomy_info":{"ga_category":[{"value":101,"label":"Gestion des stocks et des articles"},{"value":27,"label":"Inventory & Item Management"},{"value":101,"label":"Gestion des stocks et des articles"}],"ga_audience":[{"value":9,"label":"Finance\/accounting team"}],"ga_difficulty":[{"value":92,"label":"Niveau interm\u00e9diaire"}]},"featured_image_src_large":[],"author_info":[],"comment_info":"","_links":{"self":[{"href":"https:\/\/answers.gurussolutions.com\/fr\/wp-json\/wp\/v2\/qa_entry\/3279","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/answers.gurussolutions.com\/fr\/wp-json\/wp\/v2\/qa_entry"}],"about":[{"href":"https:\/\/answers.gurussolutions.com\/fr\/wp-json\/wp\/v2\/types\/qa_entry"}],"version-history":[{"count":1,"href":"https:\/\/answers.gurussolutions.com\/fr\/wp-json\/wp\/v2\/qa_entry\/3279\/revisions"}],"predecessor-version":[{"id":5199,"href":"https:\/\/answers.gurussolutions.com\/fr\/wp-json\/wp\/v2\/qa_entry\/3279\/revisions\/5199"}],"wp:attachment":[{"href":"https:\/\/answers.gurussolutions.com\/fr\/wp-json\/wp\/v2\/media?parent=3279"}],"wp:term":[{"taxonomy":"ga_category","embeddable":true,"href":"https:\/\/answers.gurussolutions.com\/fr\/wp-json\/wp\/v2\/ga_category?post=3279"},{"taxonomy":"ga_audience","embeddable":true,"href":"https:\/\/answers.gurussolutions.com\/fr\/wp-json\/wp\/v2\/ga_audience?post=3279"},{"taxonomy":"ga_difficulty","embeddable":true,"href":"https:\/\/answers.gurussolutions.com\/fr\/wp-json\/wp\/v2\/ga_difficulty?post=3279"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}