{"id":4325,"date":"2017-08-21T14:42:58","date_gmt":"2017-08-21T14:42:58","guid":{"rendered":"https:\/\/answers.gurussolutions.com\/answers\/comment-loption-utiliser-le-cout-de-larticle-comme-cout-de-transfert-de-netsuite-influe-sur-les-couts-de-stock\/"},"modified":"2026-07-28T18:26:39","modified_gmt":"2026-07-28T18:26:39","slug":"comment-loption-utiliser-le-cout-de-larticle-comme-cout-de-transfert-de-netsuite-influe-sur-les-couts-de-stock","status":"publish","type":"qa_entry","link":"https:\/\/answers.gurussolutions.com\/fr\/answers\/comment-loption-utiliser-le-cout-de-larticle-comme-cout-de-transfert-de-netsuite-influe-sur-les-couts-de-stock\/","title":{"rendered":"Comment l\u2019option \u00ab Utiliser le co\u00fbt de l\u2019article comme co\u00fbt de transfert \u00bb de NetSuite influe sur les co\u00fbts de stock"},"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":"Ce guide pr\u00e9cise la mani\u00e8re dont NetSuite traite les co\u00fbts des articles pour les ordres de transfert lorsque le param\u00e8tre \u00ab Utiliser le co\u00fbt de l'article comme co\u00fbt de transfert \u00bb est activ\u00e9, et explique les valeurs par d\u00e9faut pour les ajustements de stock et les feuilles de calcul.","ga_short_answer":"Lorsque l\u2019option \u00ab Utiliser le co\u00fbt de l\u2019article comme co\u00fbt de transfert \u00bb est activ\u00e9e, le co\u00fbt r\u00e9el de l\u2019article (par exemple, le co\u00fbt moyen ou standard) est utilis\u00e9 pour la comptabilit\u00e9 analytique lors de l\u2019ex\u00e9cution de la commande et de la r\u00e9ception, tandis que le prix de transfert sert de valeur d\u2019exp\u00e9dition d\u00e9clar\u00e9e. Les ajustements de stock sont par d\u00e9faut calcul\u00e9s sur la base du co\u00fbt moyen actuel pour les variations n\u00e9gatives, et sur la base du dernier prix d\u2019achat ou du co\u00fbt moyen pour les variations positives.","ga_scenario":"Les utilisateurs de NetSuite cherchent souvent \u00e0 comprendre les implications financi\u00e8res pr\u00e9cises lorsque le param\u00e8tre \u00ab Utiliser le co\u00fbt de l\u2019article comme co\u00fbt de transfert \u00bb est activ\u00e9 pour les ordres de transfert. De plus, des questions se posent concernant le comportement des valeurs par d\u00e9faut pour les fiches de stock et les ajustements de stock, en particulier lorsqu\u2019aucune valeur n\u2019est explicitement fournie lors de ces transactions.","ga_solution":"Lorsque le param\u00e8tre \u00ab Utiliser le co\u00fbt de l\u2019article comme co\u00fbt de transfert \u00bb est activ\u00e9 dans NetSuite, les comportements suivants sont observ\u00e9s :\n1. Le champ \u00ab Prix de transfert \u00bb de l\u2019ordre de transfert conserve par d\u00e9faut le prix de transfert d\u00e9fini dans la fiche de l\u2019article.\n2. Le montant de l\u2019ordre de transfert est \u00e9galement initialement d\u00e9fini sur ce prix de transfert.\n3. Cependant, lorsque l\u2019ordre de transfert est ex\u00e9cut\u00e9 et r\u00e9ceptionn\u00e9, le prix de transfert de l\u2019article n\u2019est pas utilis\u00e9 pour la comptabilit\u00e9 analytique. C\u2019est plut\u00f4t le co\u00fbt de l\u2019article (par exemple, le co\u00fbt moyen ou le co\u00fbt standard) qui est utilis\u00e9, et le prix de transfert sert uniquement de valeur d\u2019exp\u00e9dition d\u00e9clar\u00e9e.\n4. <a class=\"ga-interlink\" href=\"https:\/\/answers.gurussolutions.com\/fr\/answers\/how-netsuite-manages-cost-variances-between-item-receipts-and-vendor-bills\/\">NetSuite prend en charge diverses m\u00e9thodes de calcul des co\u00fbts<\/a>, notamment les m\u00e9thodes FIFO, LIFO, du co\u00fbt moyen, du co\u00fbt standard, de l\u2019identification sp\u00e9cifique et du calcul par num\u00e9ro de lot.\n\nPour les fiches d\u2019inventaire, la valeur par d\u00e9faut correspond au co\u00fbt moyen pour l\u2019emplacement concern\u00e9. Si aucune valeur n\u2019existe \u00e0 la date de la fiche d\u2019inventaire, la valeur par d\u00e9faut est le prix d\u2019achat.\n\nPour les ajustements de stock, la valeur par d\u00e9faut est \u00e9galement le co\u00fbt moyen de l\u2019emplacement. Si aucune valeur n\u2019est fournie pour un ajustement de stock, la valeur par d\u00e9faut est le co\u00fbt moyen actuel pour les ajustements n\u00e9gatifs, et le dernier prix d\u2019achat ou le co\u00fbt moyen actuel si aucune valeur n\u2019est explicitement fournie pour les ajustements positifs.","ga_source_author":"","ga_source_author_email":"","ga_date_original":"2017-08-21T16:42:58+02:00","ga_date_verified":"2026-07-05","ga_source_subject":"Use Item Cost as Transfer Cost and Inventory Adjustment\/Worksheet default values","ga_ans_id":"ANS-0666","ga_publish_decision":"publish_with_edits","ga_staleness_risk":"high","ga_review_priority":"verify_first","ga_tier2_verdict":"partially_outdated","ga_tier2_concerns":"When 'Use Item Cost as Transfer Cost' is activated, the transfer price from the item is *not* used for cost accounting; instead, the item's cost (e.g., average or standard cost) is used, and the transfer price serves as a declared shipping value only.; The claim that 'average cost is used' when a transfer order is fulfilled and received is too specific; while often true for average cost items, NetSuite uses the item's cost, which can also be standard cost, FIFO, or LIFO.; The list of costing methods ('Works with FIFO, LIFO and Average Cost methods') is incomplete; NetSuite also supports Standard Costing, Specific Identification, and Lot Numbered costing methods.; For inventory adjustments, if no value is provided, it does not default to 0. For negative adjustments, it defaults to the current average cost, and for positive adjustments, it defaults to the last purchase price or current average cost if not explicitly supplied.","ga_final_category":"Inventory & Item Management","footnotes":""},"ga_category":[101,27,101],"ga_audience":[9],"ga_difficulty":[92],"class_list":["post-4325","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\/4325","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\/4325\/revisions"}],"predecessor-version":[{"id":6246,"href":"https:\/\/answers.gurussolutions.com\/fr\/wp-json\/wp\/v2\/qa_entry\/4325\/revisions\/6246"}],"wp:attachment":[{"href":"https:\/\/answers.gurussolutions.com\/fr\/wp-json\/wp\/v2\/media?parent=4325"}],"wp:term":[{"taxonomy":"ga_category","embeddable":true,"href":"https:\/\/answers.gurussolutions.com\/fr\/wp-json\/wp\/v2\/ga_category?post=4325"},{"taxonomy":"ga_audience","embeddable":true,"href":"https:\/\/answers.gurussolutions.com\/fr\/wp-json\/wp\/v2\/ga_audience?post=4325"},{"taxonomy":"ga_difficulty","embeddable":true,"href":"https:\/\/answers.gurussolutions.com\/fr\/wp-json\/wp\/v2\/ga_difficulty?post=4325"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}