{"id":4161,"date":"2017-08-21T14:31:16","date_gmt":"2017-08-21T14:31:16","guid":{"rendered":"https:\/\/answers.gurussolutions.com\/answers\/comment-netsuite-calcule-t-il-le-cout-des-ventes-cogs-pour-les-articles-numerotes-par-lot\/"},"modified":"2026-07-28T18:26:28","modified_gmt":"2026-07-28T18:26:28","slug":"comment-netsuite-calcule-t-il-le-cout-des-ventes-cogs-pour-les-articles-numerotes-par-lot","status":"publish","type":"qa_entry","link":"https:\/\/answers.gurussolutions.com\/fr\/answers\/comment-netsuite-calcule-t-il-le-cout-des-ventes-cogs-pour-les-articles-numerotes-par-lot\/","title":{"rendered":"Comment NetSuite calcule-t-il le co\u00fbt des ventes (COGS) pour les articles num\u00e9rot\u00e9s par lot ?"},"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 calcule le co\u00fbt des ventes (COGS) des articles num\u00e9rot\u00e9s par lot en fonction de la m\u00e9thode de calcul du co\u00fbt de revient s\u00e9lectionn\u00e9e, \u00e0 savoir soit la moyenne des co\u00fbts, soit le suivi des valeurs sp\u00e9cifiques par lot.","ga_short_answer":"Le co\u00fbt des ventes (COGS) de NetSuite pour les articles num\u00e9rot\u00e9s par lot d\u00e9pend de la m\u00e9thode de calcul du co\u00fbt de revient. Avec la m\u00e9thode \u00ab Moyenne \u00bb, le syst\u00e8me calcule un co\u00fbt moyen sur l\u2019ensemble des composants du lot. Si la m\u00e9thode de calcul du co\u00fbt de revient \u00ab Num\u00e9rot\u00e9 par lot \u00bb est choisie, la valeur des stocks et le co\u00fbt des ventes (COGS) sont bas\u00e9s sur le prix d\u2019achat sp\u00e9cifique de chaque num\u00e9ro de lot individuel.","ga_scenario":"Les clients s\u2019interrogent souvent sur la m\u00e9thodologie sp\u00e9cifique utilis\u00e9e par NetSuite pour calculer le co\u00fbt des marchandises vendues (COGS) des articles en stock suivis par num\u00e9ro de lot. La principale question est de savoir si le syst\u00e8me calcule la moyenne des co\u00fbts entre les diff\u00e9rents composants d\u2019un lot ou <a class=\"ga-interlink\" href=\"https:\/\/answers.gurussolutions.com\/fr\/answers\/how-does-standard-cost-revaluation-affect-lot-numbered-inventory-in-netsuite\/\">s\u2019il suit les co\u00fbts lot par lot<\/a>.","ga_solution":"Le calcul par NetSuite du co\u00fbt des marchandises vendues (COGS) pour les articles num\u00e9rot\u00e9s par lot d\u00e9pend de la m\u00e9thode de valorisation des stocks appliqu\u00e9e \u00e0 l\u2019article. Lorsque la m\u00e9thode de valorisation **moyenne** est configur\u00e9e pour un article num\u00e9rot\u00e9 par lot, NetSuite calcule le co\u00fbt moyen de l\u2019ensemble des diff\u00e9rents composants du lot. Cela signifie que le syst\u00e8me calcule la moyenne des co\u00fbts de toutes les unit\u00e9s composant le lot afin de d\u00e9terminer le COGS. Toutefois, si la m\u00e9thode de valorisation **\u00ab Par num\u00e9ro de lot \u00bb** est s\u00e9lectionn\u00e9e pour l\u2019article, la valeur des stocks est conserv\u00e9e et \u00e9valu\u00e9e en fonction du prix d\u2019achat sp\u00e9cifique \u00e0 chaque num\u00e9ro de lot individuel. Dans ce cas, le co\u00fbt des ventes refl\u00e9tera directement le co\u00fbt r\u00e9el associ\u00e9 au lot sp\u00e9cifique vendu.","ga_source_author":"","ga_source_author_email":"","ga_date_original":"2017-08-21T10:31:16-04:00","ga_date_verified":"2026-07-05","ga_source_subject":"COGS for lot numbered item : lot average or lot FIFO ?","ga_ans_id":"ANS-0502","ga_publish_decision":"publish_with_edits","ga_staleness_risk":"high","ga_review_priority":"verify_first","ga_tier2_verdict":"partially_outdated","ga_tier2_concerns":"The original answer implies that NetSuite universally calculates the average cost for lot-numbered items, but NetSuite offers a 'Lot Numbered' costing method that tracks specific costs per lot, and the system's default 'Average' costing method would only apply if the 'Lot Numbered' method is not explicitly chosen.","ga_final_category":"Inventory & Item Management","footnotes":""},"ga_category":[101,27,101],"ga_audience":[14],"ga_difficulty":[92],"class_list":["post-4161","qa_entry","type-qa_entry","status-publish","hentry","ga_category-gestion-des-stocks-et-des-articles","ga_category-inventory-item-management","ga_audience-inventory-manager","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":14,"label":"Inventory manager"}],"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\/4161","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\/4161\/revisions"}],"predecessor-version":[{"id":6082,"href":"https:\/\/answers.gurussolutions.com\/fr\/wp-json\/wp\/v2\/qa_entry\/4161\/revisions\/6082"}],"wp:attachment":[{"href":"https:\/\/answers.gurussolutions.com\/fr\/wp-json\/wp\/v2\/media?parent=4161"}],"wp:term":[{"taxonomy":"ga_category","embeddable":true,"href":"https:\/\/answers.gurussolutions.com\/fr\/wp-json\/wp\/v2\/ga_category?post=4161"},{"taxonomy":"ga_audience","embeddable":true,"href":"https:\/\/answers.gurussolutions.com\/fr\/wp-json\/wp\/v2\/ga_audience?post=4161"},{"taxonomy":"ga_difficulty","embeddable":true,"href":"https:\/\/answers.gurussolutions.com\/fr\/wp-json\/wp\/v2\/ga_difficulty?post=4161"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}