{"id":438,"date":"2017-06-06T00:00:00","date_gmt":"2017-06-06T00:00:00","guid":{"rendered":"https:\/\/www.lesclesdelabanque.com\/entreprise\/2017\/06\/06\/le-delai-fournisseurs\/"},"modified":"2021-10-31T23:58:39","modified_gmt":"2021-10-31T21:58:39","slug":"le-delai-fournisseurs","status":"publish","type":"post","link":"https:\/\/www.lesclesdelabanque.com\/entreprise\/le-delai-fournisseurs\/","title":{"rendered":"Le d\u00e9lai fournisseurs"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Le d\u00e9lai fournisseurs correspond au d\u00e9lai moyen de r\u00e8glement aux fournisseurs, en tenant compte des d\u00e9lais qu'ils vous accordent.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Plus ce d\u00e9lai est court, plus votre tr\u00e9sorerie souffre du manque de fonds d\u00fb \u00e0 un r\u00e8glement rapide. Vous pouvez \u00eatre amen\u00e9 \u00e0 solliciter des d\u00e9lais de paiement allong\u00e9s, de fa\u00e7on \u00e0 r\u00e9gler votre fournisseur, dans l'id\u00e9al, une fois votre vente client encaiss\u00e9e ou du moins vous rapprocher au plus pr\u00e8s de ce d\u00e9lai.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Attention toutefois, la loi impose entre professionnels un d\u00e9lai maximum de r\u00e8glement des fournisseurs de 30 jours suivant la date de r\u00e9ception des marchandises ou d'ex\u00e9cution de la prestation. En cas d'accord entre les parties, ce d\u00e9lai peut \u00eatre plus long avec un maximum de 45 jours fin de mois ou 60 jours \u00e0 compter de la date d'\u00e9mission de la facture.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le d\u00e9lai fournisseurs se calcule selon la formule suivante :<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(Dettes fournisseurs TTC \/ Achats TTC) x 360.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">NB : Le d\u00e9lai fournisseurs est toujours exprim\u00e9 en nombre de jours.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Afin de comparer des valeurs comparables, il est important d'ajouter la TVA au chiffre d'affaires, car il est exprim\u00e9 en HT dans le compte de r\u00e9sultat, alors que le poste fournisseurs, inscrit au bilan, est exprim\u00e9 en TTC.<\/p>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"titleWithShadowText\">\n    <div class=\"titleWithShadowText__inner\">\n                <div 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Pour vous permettre de r\u00e9gler vos fournisseurs et autres d\u00e9penses, vous pouvez (...)<\/p>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><div class=\"carousel__item\"><article class=\"card card--white\" data-block=\"carousel\">\n    <header class=\"card__head\">\n        <div class=\"postActions\"\n     data-wp-interactive=\"cdb\/post-actions\"\n     data-wp-context=\"{&quot;id&quot;:320,&quot;url&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/entreprise\/fonds-de-roulement-calcul\/&quot;,&quot;title&quot;:&quot;Comment calculer le Besoin en Fonds de Roulement (BFR) pour g\u00e9rer ma tr\u00e9sorerie ?&quot;,&quot;thumbnail&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/uploads\/2021\/04\/calcul-bfr-2-_BD-150x150.jpg&quot;,&quot;likes&quot;:13}\"\n     data-wp-init=\"callbacks.init\">\n    <button class=\"postActions__button\" aria-expanded=\"false\" title=\"Voir les actions\" data-wp-on--click=\"actions.toggleMenu\">\n       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    <source media=\"(min-width: 500px)\" srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2025\/11\/Fonds-roulement-BFR-928x270.jpg\">\n                        <source media=\"(min-width: 0px)\" srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2025\/11\/Fonds-roulement-BFR-382x270.jpg\">\n                        <img decoding=\"async\" src=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2025\/11\/Fonds-roulement-BFR.jpg\" alt=\"\" class=\"card__backgroundImg\" loading=\"lazy\" \/>\n        <\/picture>\n                <div class=\"card__content\">\n            <div class=\"card__metas\">\n                <div class=\"card__submetas\">\n                                        <p class=\"card__category\">Les ratios comptables<\/p>\n                                    <\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">Fonds de roulement (FR) et Besoin en fonds de roulement (BFR) : deux outils essentiels pour piloter ma tr\u00e9sorerie<\/span>\n                <\/h3>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><\/div><div class=\"navigation\"><button type=\"button\" class=\"navigation__btn navigation__btn--previous\" data-wp-on--click=\"actions.previous\" data-wp-bind--hidden=\"context.hidden\" data-wp-bind--disabled=\"context.prevDisabled\"><span class=\"a11y-hidden\">Voir plus sur la gauche<\/span><svg class=\"navigation__arrow navigation__arrow--previous\" role=\"presentation\"><use href=\"#arrow\" xlink:href=\"#arrow\" \/><\/svg><\/button><button type=\"button\" class=\"navigation__btn navigation__btn--next\" data-wp-on--click=\"actions.next\" data-wp-bind--hidden=\"context.hidden\" data-wp-bind--disabled=\"context.nextDisabled\"><span class=\"a11y-hidden\">Voir plus sur la droite<\/span><svg class=\"navigation__arrow navigation__arrow--next\" role=\"presentation\"><use href=\"#arrow\" xlink:href=\"#arrow\" \/><\/svg><\/button><\/div><\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>Le d\u00e9lai fournisseurs correspond au d\u00e9lai moyen de r\u00e8glement aux fournisseurs, en tenant compte des d\u00e9lais qu'ils vous accordent. Plus ce d\u00e9lai est court, plus votre tr\u00e9sorerie souffre du manque de fonds d\u00fb \u00e0 un r\u00e8glement rapide. Vous pouvez \u00eatre amen\u00e9 \u00e0 solliciter des d\u00e9lais de paiement allong\u00e9s, de fa\u00e7on \u00e0 r\u00e9gler votre fournisseur, dans [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"likes":2,"views":58862,"viewed_at":"1778495777","newsletter":"0","_yoast_wpseo_primary_category":156,"footnotes":""},"categories":[79,136,130,156],"tags":[],"class_list":["post-438","post","type-post","status-publish","format-standard","hentry","category-comptabilite-fiscalite","category-lanalyse-comptable","category-la-comptabilite","category-les-ratios-comptables"],"yoast_head":"<title>Le d\u00e9lai fournisseurs - Les ratios comptables - Les cl\u00e9s de la banque - Entreprise<\/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.lesclesdelabanque.com\/entreprise\/le-delai-fournisseurs\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le d\u00e9lai fournisseurs - Les ratios comptables - Les cl\u00e9s de la banque - Entreprise\" \/>\n<meta property=\"og:description\" content=\"Le d\u00e9lai fournisseurs correspond au d\u00e9lai moyen de r\u00e8glement aux fournisseurs, en tenant compte des d\u00e9lais qu&#039;ils vous accordent. 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