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Ce compte fait partie de la classe 3 - Comptes de stocks et en-cours et plus précisément de la catégorie 33 - En-cours de production de biens.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte permet de distinguer les produits en cours des autres types d'en-cours comme :",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131,141],{"nodeType":121,"data":122,"content":123},"list-item",{},[124],{"nodeType":87,"data":125,"content":126},{},[127],{"nodeType":82,"value":128,"marks":129,"data":130},"Les travaux en cours (compte 335)",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Les études en cours (compte 341)",[],{},{"nodeType":121,"data":142,"content":143},{},[144],{"nodeType":87,"data":145,"content":146},{},[147],{"nodeType":82,"value":148,"marks":149,"data":150},"Les prestations de services en cours (compte 345)",[],{},{"nodeType":87,"data":152,"content":153},{},[154],{"nodeType":82,"value":155,"marks":156,"data":157},"L'utilisation du compte 331 est essentielle pour valoriser correctement les stocks de l'entreprise, notamment lors des arrêtés comptables, et pour déterminer avec précision le coût de production des biens fabriqués.",[],{},{"nodeType":95,"data":159,"content":160},{},[161],{"nodeType":82,"value":162,"marks":163,"data":164},"Quand utiliser le compte 331 ?",[],{},{"nodeType":87,"data":166,"content":167},{},[168],{"nodeType":82,"value":169,"marks":170,"data":171},"Le compte 331 - Produits en cours est utilisé dans les situations suivantes :",[],{},{"nodeType":173,"data":174,"content":175},"ordered-list",{},[176,186,196,206],{"nodeType":121,"data":177,"content":178},{},[179],{"nodeType":87,"data":180,"content":181},{},[182],{"nodeType":82,"value":183,"marks":184,"data":185},"À la clôture de l'exercice comptable pour enregistrer la valeur des produits en cours de fabrication qui n'ont pas atteint le stade de produits finis",[],{},{"nodeType":121,"data":187,"content":188},{},[189],{"nodeType":87,"data":190,"content":191},{},[192],{"nodeType":82,"value":193,"marks":194,"data":195},"Lors des inventaires périodiques pour valoriser les stocks de produits partiellement achevés",[],{},{"nodeType":121,"data":197,"content":198},{},[199],{"nodeType":87,"data":200,"content":201},{},[202],{"nodeType":82,"value":203,"marks":204,"data":205},"Dans les entreprises industrielles ou manufacturières ayant un cycle de production s'étendant sur plusieurs périodes comptables",[],{},{"nodeType":121,"data":207,"content":208},{},[209],{"nodeType":87,"data":210,"content":211},{},[212],{"nodeType":82,"value":213,"marks":214,"data":215},"Pour les productions dont le processus de fabrication est long et qui ne peuvent pas être achevées au cours d'un même exercice comptable",[],{},{"nodeType":87,"data":217,"content":218},{},[219],{"nodeType":82,"value":220,"marks":221,"data":222},"La valorisation des produits en cours se fait généralement au coût de production, qui comprend les coûts directs et indirects de production, à l'exclusion des frais de distribution et d'administration générale.",[],{},{"nodeType":87,"data":224,"content":225},{},[226],{"nodeType":82,"value":227,"marks":228,"data":229},"Les mouvements comptables liés à ce compte sont enregistrés en liaison avec le compte 7133 - Variation des en-cours de production de biens et plus spécifiquement sa subdivision 71331 - Produits en cours.",[],{},{"nodeType":95,"data":231,"content":232},{},[233],{"nodeType":82,"value":234,"marks":235,"data":236},"Quels sont les impacts fiscaux du compte 331 ?",[],{},{"nodeType":87,"data":238,"content":239},{},[240],{"nodeType":82,"value":241,"marks":242,"data":243},"L'utilisation du compte 331 - Produits en cours présente plusieurs impacts fiscaux importants :",[],{},{"nodeType":173,"data":245,"content":246},{},[247,257,267,277,287],{"nodeType":121,"data":248,"content":249},{},[250],{"nodeType":87,"data":251,"content":252},{},[253],{"nodeType":82,"value":254,"marks":255,"data":256},"Valorisation du résultat fiscal : La comptabilisation des produits en cours influence directement le résultat imposable de l'entreprise. Une évaluation correcte est donc essentielle pour déterminer l'assiette fiscale.",[],{},{"nodeType":121,"data":258,"content":259},{},[260],{"nodeType":87,"data":261,"content":262},{},[263],{"nodeType":82,"value":264,"marks":265,"data":266},"Règles d'évaluation fiscale : Les produits en cours doivent être évalués à leur coût de production réel, conformément aux dispositions fiscales. Une sous-évaluation pourrait être considérée comme une minoration du résultat imposable.",[],{},{"nodeType":121,"data":268,"content":269},{},[270],{"nodeType":87,"data":271,"content":272},{},[273],{"nodeType":82,"value":274,"marks":275,"data":276},"Impact sur la TVA : Les produits en cours n'étant pas destinés à être vendus en l'état, ils ne génèrent pas directement de TVA collectée. Cependant, la TVA sur les achats incorporés dans ces produits peut être récupérée selon les règles habituelles.",[],{},{"nodeType":121,"data":278,"content":279},{},[280],{"nodeType":87,"data":281,"content":282},{},[283],{"nodeType":82,"value":284,"marks":285,"data":286},"Contrôle fiscal : Lors d'un contrôle, l'administration fiscale porte une attention particulière à la justification des méthodes d'évaluation des en-cours et à la cohérence des variations de stocks entre les exercices.",[],{},{"nodeType":121,"data":288,"content":289},{},[290],{"nodeType":87,"data":291,"content":292},{},[293],{"nodeType":82,"value":294,"marks":295,"data":296},"Provisions pour dépréciation : Si la valeur des produits en cours devient inférieure à leur coût de production, une provision pour dépréciation peut être constituée (compte 393), avec un impact fiscal si les conditions de déductibilité sont remplies.",[],{},{"nodeType":95,"data":298,"content":299},{},[300],{"nodeType":82,"value":301,"marks":302,"data":303},"3 points clés à retenir sur le compte 331",[],{},{"nodeType":173,"data":305,"content":306},{},[307,317,327],{"nodeType":121,"data":308,"content":309},{},[310],{"nodeType":87,"data":311,"content":312},{},[313],{"nodeType":82,"value":314,"marks":315,"data":316},"Distinction entre produits en cours et produits finis : Le compte 331 concerne uniquement les produits en phase de fabrication, non achevés, contrairement aux comptes 35x qui concernent les produits terminés prêts à être vendus.",[],{},{"nodeType":121,"data":318,"content":319},{},[320],{"nodeType":87,"data":321,"content":322},{},[323],{"nodeType":82,"value":324,"marks":325,"data":326},"Lien avec le compte de variation 71331 : Les mouvements du compte 331 sont directement liés au compte 71331 qui enregistre les variations de stock et impacte le résultat de l'exercice.",[],{},{"nodeType":121,"data":328,"content":329},{},[330],{"nodeType":87,"data":331,"content":332},{},[333],{"nodeType":82,"value":334,"marks":335,"data":336},"Évaluation au coût de production : Les produits en cours doivent être évalués à leur coût de production réel, incluant les coûts directs et une quote-part appropriée des coûts indirects de production.",[],{},"compte-331-produits-en-cours",false,[340],{"metadata":341,"sys":344,"fields":356},{"tags":342,"concepts":343},[],[],{"space":345,"id":347,"type":16,"createdAt":348,"updatedAt":349,"environment":350,"publishedVersion":352,"revision":62,"contentType":353,"locale":29},{"sys":346},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":351},{"id":21,"type":12,"linkType":22},24,{"sys":354},{"type":12,"linkType":27,"id":355},"category",{"contentfulName":357,"modelCategoryName":358,"slug":359,"contentTypeSlug":360,"metaTitle":362,"metaDescription":363,"mainTitle":364,"subtitle":381,"heroImage":382,"ctaButton":404,"ctaLink":405},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[361],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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