Manuel d,utilisation Gestion de Trésorerie

Manuel d,utilisation Gestion de Trésorerie
&,/2*,&,(/6
0DQXHOG¶XWLOLVDWLRQ
*HVWLRQGH7UpVRUHULH
7RXV'URLWVUpVHUYpV
*7+/,QIRUPDWLTXH
&$GH&DUULqUH%HXUULqUH,,
$95,//(
6RPPDLUH
35,1&,3(6*(1(5$8;
6(&85,7((76$89(*$5'(
6pFXULWpORJLTXH
6pFXULWpSK\VLTXH
0(1868,9,
0DQGDWV 7LWUHV 0DQGDWVHW7LWUHV
6DLVLHUqJOHPHQWV
,QWpJUDWLRQ2&5(
(GLWLRQ7D[HVSDUSpULRGH
(GLWLRQUHODQFH7LWUHV
0(18',9(56
%XGJHW FRPSWDEOH
3DUDPqWUHVJpQpUDX[
&RPSWDELOLWp 0DUFKpVORWV 0RGHVGHUqJOHPHQW 1DWXUHVMXULGLTXHV 6HUYLFHV )RQFWLRQV
'HVVLQGHVpGLWLRQV
0(18287,/6
3ULQFLSHVJpQpUDX[
/H PRGXOH &,/ *HVWLRQ GH 7UpVRUHULH HVW DVVRFLp DX PRGXOH&RPSWDELOLWp GRQW LO
SHUPHW GH JpUHU OD SDUWLH UqJOHPHQW GHV WLWUHV HW GHV PDQGDWV ,O IRQFWLRQQH GRQF
pJDOHPHQWSDUH[HUFLFHFRPSWDEOHDQQpHHWFRGHEXGJHW
,O RIIUH OD SRVVLELOLWp G¶HIIHFWXHU GHV VpOHFWLRQV PXOWLFULWqUHV PDQGDWV WLWUHV UpJOpV
RXQRQGDWHVGHVpFULWXUHVGDWHVGHVUqJOHPHQWVSRXUXQWLHUVRXWRXVHWOHVOLVWHV
UpVXOWDQWHVFRPSUHQQHQWGHVWRWDX[HWGHVVROGHV$YHFSRVVLELOLWpG¶LPSUHVVLRQGHFHV
OLVWHVHWGHUpFDSLWXODWLIVSDUWLHUV
,O SHUPHW G¶LQWpJUHU OHV GRQQpHV GHV UqJOHPHQWV ILFKLHU 2&5( IRXUQLHV SDU OD
7UpVRUHULH *pQpUDOH HW SHUPHW DXVVL OD VDLVLH GLUHFWH RX PRGLILFDWLRQ GH FHV
UqJOHPHQWV
&HW RXWLO IRQFWLRQQH HQ SDUDOOqOH DYHF OHV DXWUHV PRGXOHV &,/ GRQW QRWDPPHQW OH
PRGXOH,QWHUURJDWLRQV JpQpUDWLRQG¶pWDWVSDUDPpWUDEOH
,OSHXWrWUHLQVWDOOpVXUXQVHXOSRVWHRXHQUpVHDXLQGLIIpUHPPHQWHQHQYLURQQHPHQW
:LQGRZVRX'26(QUpVHDXFKDTXHSRVWHSHXWrWUHFRQILJXUpGLIIpUHPPHQWDFFqVjFHUWDLQV
PHQXVHWRSWLRQVGHVPHQXVHWSDVjG¶DXWUHVLQWpJUDWLRQGHVGRQQpHV2&5(UpVHUYpjXQVHXO
SRVWH
/HPRGXOH3HUVRQQDOLVHUSHUPHWjFKDTXHSRVWHG¶DIILQHUODFRQILJXUDWLRQGXORJLFLHOPRGH
GHVDLVLHSUpVHQWDWLRQGHVpFUDQV«
,OEpQpILFLHGHWRXVOHVRXWLOV&,/ VWDQGDUGV ODFDOFXOHWWHO¶DLGHHQOLJQHGLVSRQLEOHjWRXW
PRPHQWXQEORFQRWHSHUPHWWDQWjO¶XWLOLVDWHXUG¶DQQRWHUSRXUVRQXVDJHFKDTXHWUDLWHPHQW
ODJHVWLRQGHSOXVLHXUVFRQILJXUDWLRQVSRXUFKDFXQHGHVHVLPSULPDQWHVO¶DLGHjODVDLVLH
V\VWpPDWLTXHFKRL[GDQVXQHOLVWH«
&RPPHWRXVOHVPRGXOHV&,/OHPRGXOH*HVWLRQGH7UpVRUHULH HVWLQFOXVGDQVOHORJLFLHO
JpQpUDOHWO¶DFFqVjVHVPHQXVVHIDLWHQVpOHFWLRQQDQWO¶RSWLRQ© 75(625(5,( ªGDQVOHPHQX
GHVPRGXOHVFHOXLOHSOXVjJDXFKH
5pI0$1875(6'2&
'DWH
9HUVLRQ 1EUHGHSDJHV
6pFXULWpHW6DXYHJDUGH
6pFXULWpORJLTXH
/¶DFFqVDXORJLFLHO&,/ HVWSURWpJpSDUXQPRWGHSDVVHIDFXOWDWLI
6pFXULWpSK\VLTXH
&ODVVLTXHPHQW GDQV &,/ OD VDXYHJDUGH HW OD UpFXSpUDWLRQ
GHVGRQQpHVVHIDLWVXUGLVTXHWWHRXDXWUHJUkFHjXQHRSWLRQ
GX PHQX 2XWLOV (OOH V
HIIHFWXH HQ PrPH WHPSV TXH FHOOH GHV
PRGXOHV &RPSWDELOLWp &RPPDQGHV ,PPRELOLVDWLRQV HW
(PSUXQWV VL FHX[FL VRQW SUpVHQWV $XFXQH VDXYHJDUGH
FRPSOpPHQWDLUH Q
HVW GRQF QpFHVVDLUH PDLVSHQVH] ELHQ j
HIIHFWXHUGHVVDXYHJDUGHVGHIDoRQUpJXOLqUHHQGRXEOH
GHSUpIpUHQFH
*7+/,QIRUPDWLTXH
0DQXHO75(625(5,(
7RXVGURLWVUpVHUYpV
9HUVLRQ (UUHXU 6RXUFHGXUHQYRL
LQWURXYDEOH
3DJH 0HQX6XLYL
0DQGDWV 7LWUHV 0DQGDWVHW7LWUHV
&HWWH IRQFWLRQ YRXV SHUPHW G
HIIHFWXHU OH VXLYL GH YRWUH WUpVRUHULH SRXU OHV 0DQGDWV OHV
7LWUHVRXOHVGHX[HQVHPEOHV
/D OLVWH GHV PRXYHPHQWV DIILFKpV GDQV OD IHQrWUH UpVXOWDW GpSHQG GH OD VpOHFWLRQ IDLWH PDQGDWVWLWUHVUpJOpVQRQUpJOpVRXWRXVIRXUFKHWWHGHVGDWHVGHVpFULWXUHVREOLJDW
RLUHHW
GHWRXWHODGXUpHGXEXGJHWSDUGpIDXWFHOOHGHVGDWHVGHUqJOHPHQWUHFKHUFKHSUpFLVHHW
SRXUXQWLHUVSUpFLVRXSRXUWRXV
)HQrWUHGHVpOHFWLRQHWpFUDQG¶DLGHHQOLJQH
*7+/,QIRUPDWLTXH
0DQXHO75(625(5,(
7RXVGURLWVUpVHUYpV
9HUVLRQ (UUHXU 6RXUFHGXUHQYRL
LQWURXYDEOH
3DJH 'DQVFHWWHIHQrWUHHVWDIILFKpHODOLVWHGHVPDQGDWVRXWLWUHVRXVXFFHVVLYHPHQW F¶HVWOHFDV
LFLSRXUODVpOHFWLRQIDLWHHWDYHFXQHWRWDOLVDWLRQHQEDVG
pFUDQ/HVOLJQHVJULVpHVVRQWFHOOHV
KRUVVpOHFWLRQRXQRQYDOLGpHVHWHOOHVQHFRQWULEXHQWSDVDX[WRWDX[
/HV WRWDX[ UHSUHQQHQW SRXU OHV PRQWDQWV pPLV HW FHX[ UpJOpV OHV VROGHV LQLWLDX[ OHV
GpSHQVHVVLPDQGDWVOHVUHFHWWHVVLWLWUHVHWOHVVROGHVILQDX[
/HVVROGHVILQDX[UHSUpVHQWHQWOHPRQWDQWGHVUHFHWWHVPRLQVFHOXLGHVGpSHQVHV/DFRORQQH
GLIIpUHQFHOHWRWDOGHVpFULWXUHVpPLVHVPRLQVFHOXLGHFHOOHVUpJOpHV/HVROGHILQDOUpJOpYRXV
GRQQHYRWUHDFWLIUpHO
,O HVW SRVVLEOH G
LPSULPHU FHWWH OLVWH RX XQ UpFDSLWXODWLI SDU WLHUV RX G
\ HIIHFWXHU GHV
UHFKHUFKHVSDUUpIpUHQFHSDUPRQWDQW
*7+/,QIRUPDWLTXH
0DQXHO75(625(5,(
7RXVGURLWVUpVHUYpV
9HUVLRQ (UUHXU 6RXUFHGXUHQYRL
LQWURXYDEOH
3DJH ,QWpJUDWLRQ2&5(
&HWWHIRQFWLRQYRXVSHUPHWG
LQWpJUHUOHILFKLHU2&5(IRXUQLSDUOD7UpVRUHULH*pQpUDOH
&HILFKLHUFRQWLHQWODOLVWHGHVPDQGDWVHWWLWUHVTXLRQWpWpUpJOpV/
LQWpJUDWLRQGHFHILFKLHUPHWGRQF
jMRXUYRVGRQQpHVFRPSWDEOHVPRQWDQWVHWGDWHVGHVUqJOHPHQWVHWYRXVSHUPHWGHVXLYUHO
pYROXWLRQ
GHYRWUHWUpVRUHULH
/D SUHPLqUH SKDVHYpULILHO
H[LVWHQFHGXILFKLHU GHW\SHµ;;;;QQQQQ¶GDQVOHFKHPLQ'26IRXUQLHQ
SDUDPqWUHVJpQpUDX[RXGDQVODILFKHEXGJHWYRLUFLDSUqV2µ;;;;¶HVWVRLWµ23*(¶VRLWµ23*3¶VRLW
23'3¶VRLWµ5'5¶HWRµQQQQQ¶HVWOHQXPpURLGHQWLILDQWYRWUHFROOHFWLYLWpSRXUOD7UpVRUHULH*pQpUDOH
/HFRQWHQXGXILFKLHUHVWHQVXLWHYpULILp QXPpURGHFROOHFWLYLWpHWH[HUFLFHFRPSWDEOH$ORUVV¶DIILFKH
OHWDEOHDXGHVpOHFWLRQGHVUqJOHPHQWVGRQWOHVPDQGDWVWLWUHVH[LVWHQWELHQHQFRPSWDELOLWpDYHFGHV
LQIRUPDWLRQVFRPSOpPHQWDLUHVVXUFHX[FLVROGHUHVWDQWjUpJOHU&HX[QRQVROGpVVRQWSUpFRFKpV
/DVHFRQGHSKDVHDSUqVYRWUHVpOHFWLRQHWYDOLGDWLRQPHWjMRXUOHVPDQGDWVWLWUHVTXHYRXVDYH]
FRFKpV5HPDUTXH LOHVWFRQVHLOOpGHOHVSUHQGUHWRXVRXDXFXQ
/HILFKLHULQWpJUpHVWVDXYHJDUGpGDQVOHVRXVUpSHUWRLUH7(03VRXVOHIRUPDWµ23*(PPMM75(¶R
µPPMM¶LQGLTXHOHPRLVHWOHMRXUGHO¶LQWpJUDWLRQHWLOHVWWRXMRXUVSRVVLEOHGHFRQVXOWHUVRQFRQWHQXHQ
PHQX 2XWLOV &HSHQGDQW HQ FDV GH VpOHFWLRQ SDUWLHOOH LO HVW SUXGHQW G
LPSULPHU OD OLVWH GHV OLJQHV
VpOHFWLRQQpHV
*7+/,QIRUPDWLTXH
0DQXHO75(625(5,(
7RXVGURLWVUpVHUYpV
9HUVLRQ (UUHXU 6RXUFHGXUHQYRL
LQWURXYDEOH
3DJH 6DLVLHGHVUqJOHPHQWV
&HWWH IRQFWLRQ DIILFKH OD OLVWH GHV PDQGDWV WLWUHV GH OD PrPH IDoRQ TXH OHV IRQFWLRQV GH VXLYL
SUpFpGHQWHV (OOH SHUPHW HQ SOXV GH PRGLILHU GLUHFWHPHQW OHV LQIRUPDWLRQV GX WRWDO UpJOp HW G¶XQH
pYHQWXHOOH UHODQFH SRXU FKDTXH PDQGDW RX WLWUH (OOH FRPSOqWH UHPSODFH OHV IRQFWLRQV G
LQWpJUDWLRQ
2&5(HWG¶pGLWLRQGHVUHODQFHV7LWUHV
9RXV SRXYH] PRGLILHU OH WRWDO UpJOp HW OD GDWH G
XQ PDQGDW WLWUH HW DMRXWHU RX PRGLILHU GHV
UHODQFHVSRXUOHVWLWUHV5HPDUTXH YRLUODIRQFWLRQ5HODQFH7LWUHVSRXUOHVXLYLGHFHVGHUQLqUHV
*7+/,QIRUPDWLTXH
0DQXHO75(625(5,(
7RXVGURLWVUpVHUYpV
9HUVLRQ (UUHXU 6RXUFHGXUHQYRL
LQWURXYDEOH
3DJH (GLWLRQ7D[HVSDUSpULRGH
&HWWH IRQFWLRQ YRXV SHUPHW VLPLODLUHPHQW DX PRGXOH FRPSWDELOLWp G
pGLWHU SDU WDX[ GH 79$ OHV
FXPXOVGXKRUVWD[HVHWGHOD79$SRXUOHVUqJOHPHQWVG
XQHSpULRGHFKRLVLH
(GLWLRQUHODQFH7LWUHV
&HWWHIRQFWLRQYRXVSHUPHWG
HIIHFWXHUOHVXLYLUHODQFHVIDLWHVHWjIDLUHHWG
pGLWHUGHVUHODQFHVSRXU
OHVWLWUHVTXLQ
RQWSDVGpMjpWpUpJOpV&HFLSRXUXQHSpULRGHFKRLVLHHWVHORQOHSDUDPqWUHGXQRPEUH
GHMRXUVDYDQWUHODQFHYRLUFLDSUqV
/H WDEOHDX GH VpOHFWLRQ DIILFKH OHV WLWUHV j UHODQFHU FHX[ QRQ VROGpV DYHF OD PHQWLRQ G¶XQH
pYHQWXHOOHUHODQFHPRQWDQWHWGDWHHWHQJULVQRQVpOHFWLRQQDEOHOHVDQFLHQQHVUHODQFHV
6RQWSUpFRFKpVOHVWLWUHVGRQWODGLIIpUHQFHHQWUHODGDWHRXFHOOHGHODGHUQLqUHUHODQFHHWODGDWH
GXMRXUHVWVXSpULHXUHDXSDUDPqWUHGXQRPEUHGHMRXUVDYDQW UHODQFH
&H WDEOHDX HVW LPSULPDEOH HW LO HVW FRQVHLOOp G¶LPSULPHU FHWWH OLVWH DYDQW O¶pGLWLRQ GHV OHWWUHV GH
UHODQFH
6LFRQILUPDWLRQGXWUDLWHPHQWOHVWLWUHVVpOHFWLRQQpVGRQQHQWOLHXjO¶pGLWLRQGHOHWWUHVGHUHODQFHXQH
SDUWLHUV5HPDUTXH OHGHVVLQGHODOHWWUHGHUHODQFHHVWSDUDPpWUDEOHYRLUFLDSUqV
$SUqVO¶LPSUHVVLRQSDSLHUYRXVSRXYH]FKRLVLUGHYDOLGHUOHWUDLWHPHQWVLOHUpVXOWDWSUpVHQWDWLRQHW
FRQWHQXHVWERQRXVLQRQGHO¶DQQXOHU'DQVOHSUHPLHUFDVWRXVOHVWLWUHVFRQFHUQpVVHURQWPLVjMRXU
PRQWDQWHWGDWHGHODUHODQFH5HPDUTXH FHVLQIRUPDWLRQVVRQWPRGLILDEOHVHQ6DLVLHGHVUqJOHPHQWV
*7+/,QIRUPDWLTXH
0DQXHO75(625(5,(
7RXVGURLWVUpVHUYpV
9HUVLRQ (UUHXU 6RXUFHGXUHQYRL
LQWURXYDEOH
3DJH 0HQX'LYHUV
%XGJHWFRPSWDEOH
'DQV FHWWH IHQrWUH HVW DIILFKpH OD OLVWH GHV EXGJHWV FRPSWDEOHV &,/ (OOH SHUPHW GH FKRLVLU OH
EXGJHWGHWUDYDLOORUVGHO
DFFqVDXPRGXOHFDVVLDXFXQEXGJHWQ¶DpWpFKRLVLDXSDUDYDQWRXVLYRXV
VRXKDLWH]HQFKDQJHU
9RXVSRXYH]PRGLILHUOHVROGHWUpVRUHULHLQLWLDOGXGpEXWGHO¶H[HUFLFH G¶XQEXGJHW5HPDUTXH ODJHVWLRQFRPSOqWHGHVEXGJHWV%3%6V¶HIIHFWXHGDQVOHPRGXOHFRPSWDELOLWp
*7+/,QIRUPDWLTXH
0DQXHO75(625(5,(
7RXVGURLWVUpVHUYpV
9HUVLRQ (UUHXU 6RXUFHGXUHQYRL
LQWURXYDEOH
3DJH &RPSWDELOLWp 0DUFKpVORWV 0RGHVGHUqJOHPHQW 1DWXUHVMXULGLTXHV 6HUYLFHV )RQFWLRQV
&HVIRQFWLRQVYRXVSHUPHWWHQW GHYLVXDOLVHULPSULPHU
x OD OLVWH GHV PDUFKpV HW ORWV TXL RQW pWp GpILQLV HQ FRPSWDELOLWp HW GH FRQVXOWHU O
KLVWRULTXH GHV
PRXYHPHQWVFRPSWDEOHV6LYRXVDYH]GpFLGpGHJpUHUGHVORWVSRXUFKDTXHPDUFKpOHSULQFLSHHVW
TXHOHVSUHPLHUVFDUDFWqUHVGXFRGHLGHQWLILHQWOHPDUFKpHWOHVGHUQLHUVOHORW
x ODOLVWHGHVPRGHVGHUqJOHPHQWGpILQLVHQFRPSWDELOLWp
x ODOLVWHGHVQDWXUHVMXULGLTXHVGpILQLHVHQFRPSWDELOLWp
x ODOLVWHGHVVHUYLFHVTXLRQWpWpGpILQLVHQFRPSWDELOLWpHWGHFRQVXOWHUO
KLVWRULTXHGHVYHQWLODWLRQV
DQDO\WLTXHV
x OD OLVWH GHV IRQFWLRQV TXL RQW pWp GpILQLHV HQ FRPSWDELOLWp HW GH FRQVXOWHU O
KLVWRULTXH GHV
YHQWLODWLRQVIRQFWLRQQHOOHV
3DUDPqWUHVJpQpUDX[
&HWWHIRQFWLRQJqUHOHVSDUDPqWUHVGXPRGXOH
x OHFKHPLQ'26SRXUOHILFKLHU2&5(jLPSRUWHUVDLVLHIDFXOWDWLYH$SDUGpIDXW
x OHQRPEUHGHMRXUVDYDQWO
pGLWLRQ G
XQHUHODQFH
'HVVLQGHVpGLWLRQV
)RQFWLRQ VWDQGDUG GH &,/ SHUPHWWDQW GH PHWWUH DX SRLQW UpJODJHV SHUVRQQHOV OHV pGLWLRQV
SDUDPpWUDEOHVOLYUpHVDYHFOHORJLFLHOGRQFDGDSWDEOHVjFKDFXQ3RXUFHPRGXOHLOV¶DJLWGHVOHWWUHVGH
UHODQFHSRXUOHVWLWUHVQRQUpJOpVILFKLHUµ5(/7,7¶
/D OLVWH HVW FHOOH GHV GRFXPHQWV GRQW OH SDUDPpWUDJH D pWp PRGLILp SDU UDSSRUW j FHOXL IRXUQL
LQLWLDOHPHQW
*7+/,QIRUPDWLTXH
0DQXHO75(625(5,(
7RXVGURLWVUpVHUYpV
9HUVLRQ (UUHXU 6RXUFHGXUHQYRL
LQWURXYDEOH
3DJH 0HQX2XWLOV
/HVRXWLOV&,/ VWDQGDUGV
x 6DXYHJDUGHUOHVGRQQpHVVXUGLVTXHWWH$)$,5(5(*8/,(5(0(17 x 5HSDUWLUG¶XQHVDXYHJDUGHHQFDVGHSUREOqPHPDMHXURXG¶HUUHXUGHVDLVLH
x &RQVXOWHUXQGLVTXHYRWUHGLVTXHGXURXXQHGLVTXHWWH
*7+/,QIRUPDWLTXH
0DQXHO75(625(5,(
7RXVGURLWVUpVHUYpV
9HUVLRQ (UUHXU 6RXUFHGXUHQYRL
LQWURXYDEOH
3DJH 
Was this manual useful for you? yes no
Thank you for your participation!

* Your assessment is very important for improving the work of artificial intelligence, which forms the content of this project

Download PDF

advertising