{"id":162,"date":"2009-01-10T19:24:25","date_gmt":"2009-01-10T17:24:25","guid":{"rendered":"http:\/\/www.auditsi.eu\/?p=162"},"modified":"2011-09-20T13:39:51","modified_gmt":"2011-09-20T11:39:51","slug":"audit-poste-clients-analyse-de-la-concentration-du-portefeuille-clients-cas-pratique","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=162","title":{"rendered":"Audit &#038; poste clients : analyse de la concentration du portefeuille clients (cas pratique)"},"content":{"rendered":"<p style=\"text-align: justify;\">L&#8217;\u00e9tude de la concentration du portefeuille clients permet \u00e0 l&#8217;auditeur d&#8217;appr\u00e9cier le poids de chaque client dans le chiffre d&#8217;affaires (CA) d&#8217;une entreprise et incidemment le rapport de force qui existe entre une entreprise et ses principaux clients et le risque qui p\u00e8serait sur l&#8217;\u00e9quilibre \u00e9conomique voire la continuit\u00e9 d&#8217;exploitation de l&#8217;entreprise si un ou plusieurs des principaux clients cessaient leur relations commerciales avec l&#8217;entreprise audit\u00e9e.<\/p>\n<p style=\"text-align: justify;\">Cette analyse consiste \u00e0 ventiler le chiffre d&#8217;affaires par client et d&#8217;\u00e9tudier le ratio CA client \/ CA total.<\/p>\n<p style=\"text-align: justify;\">L&#8217;analyse de la concentration du portefeuille client est un des moyens permettant au commissaire aux comptes d&#8217;\u00e9valuer le risque client.<\/p>\n<p style=\"text-align: justify;\">Pour r\u00e9aliser cette analyse, le commissaire aux comptes peut utilement s&#8217;appuyer sur le syst\u00e8me d&#8217;information (SI) et proc\u00e9der \u00e0 des extractions de donn\u00e9es.<\/p>\n<p><strong><em>Donn\u00e9es \u00e0 obtenir<\/em><\/strong><\/p>\n<p style=\"text-align: justify;\">A partir de la gestion commerciale (fiche client, statistiques&#8230;), il doit se procurer aupr\u00e8s du service informatique une table de donn\u00e9es comportant au minimum les champs \u00ab nom client \u00bb et \u00ab CA HT \u00bb.<br \/>\nLes donn\u00e9es obtenues se pr\u00e9sentent sous la forme suivante (extrait) :<\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-163\" title=\"portefeuille-clients-1\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2009\/01\/portefeuille-clients-1.jpg\" alt=\"portefeuille-clients-1\" width=\"297\" height=\"181\" \/><\/p>\n<p><em><strong>Exploitation des donn\u00e9es<\/strong><\/em><\/p>\n<p style=\"text-align: justify;\">Une fois copi\u00e9es dans un tableau EXCEL, il suffit de trier les donn\u00e9es par CA d\u00e9croissant et d&#8217;effectuer quelques calculs simples.<\/p>\n<p>Extrait de la feuille de travail obtenue :<\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-164\" title=\"portefeuille-clients-2\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2009\/01\/portefeuille-clients-2.jpg\" alt=\"portefeuille-clients-2\" width=\"568\" height=\"741\" \/><\/p>\n<p>Explications &amp; liste des fonctions EXCEL utilis\u00e9es :<\/p>\n<p style=\"text-align: justify;\">La liste des clients est coll\u00e9e (zone de saisie jaune). Un ratio CA client \/ CA total d\u00e9termine le poids du client dans le CA de la soci\u00e9t\u00e9. Une derni\u00e8re colonne cumule le ratio pr\u00e9c\u00e9dent.<br \/>\nLe \u00ab % CA cumul\u00e9 critique \u00bb est \u00e0 saisir. Le tableau calcule \u00e0 partir de ce %, le nombre de clients concern\u00e9s. Par exemple, ici nous avons pr\u00e9cis\u00e9 50 %. Automatiquement, EXCEL a d\u00e9termin\u00e9 que l&#8217;entreprise r\u00e9alise 49,17 % de son CA (zone orange color\u00e9e automatiquement avec un format conditionnel) avec 9 clients (ce nombre est d\u00e9termin\u00e9 avec la fonction NB.SI()).<\/p>\n<p style=\"text-align: justify;\">La feuille de travail sera prochainement disponible en t\u00e9l\u00e9chargement sur le site au format EXCEL pour les membres enregistr\u00e9s<\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img decoding=\"async\" src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"Audit%20%26%20poste%20clients%20%3A%20analyse%20de%20la%20concentration%20du%20portefeuille%20clients%20%28cas%20pratique%29\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>L&#8217;\u00e9tude de la concentration du portefeuille clients permet \u00e0 l&#8217;auditeur d&#8217;appr\u00e9cier le poids de chaque client dans le chiffre d&#8217;affaires (CA) d&#8217;une entreprise et incidemment le rapport de force qui existe entre une entreprise et ses principaux clients et le risque qui p\u00e8serait sur l&#8217;\u00e9quilibre \u00e9conomique voire la continuit\u00e9 d&#8217;exploitation de l&#8217;entreprise si un ou &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=162\" class=\"more-link\">Continue reading &lsquo;Audit &#038; poste clients : analyse de la concentration du portefeuille clients (cas pratique)&rsquo; &raquo;<\/a><\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"Audit%20%26%20poste%20clients%20%3A%20analyse%20de%20la%20concentration%20du%20portefeuille%20clients%20%28cas%20pratique%29\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"advanced_seo_description":"","jetpack_seo_html_title":"","jetpack_seo_noindex":false,"ngg_post_thumbnail":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[39,40,472,48,8],"tags":[23,1631,1632,41,1633,22,42],"class_list":["post-162","post","type-post","status-publish","format-standard","hentry","category-cas-pratiques","category-controle-des-comptes","category-cycle-clients-controle-des-comptes","category-excel","category-extractions-de-donnees","tag-audit","tag-cas-pratiques","tag-controle-des-comptes","tag-cycle-clients","tag-excel","tag-extraction-de-donnees","tag-revue-analytique"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":false,"_links":{"self":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/162","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=162"}],"version-history":[{"count":0,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/162\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=162"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=162"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=162"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}