[{"data":1,"prerenderedAt":27704},["ShallowReactive",2],{"tip-plan-comptable-compte-6012-matieres-ou-groupe-b":3,"plan-comptable-compte-6012-matieres-ou-groupe-b-similars":498},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-6012-matieres-ou-groupe-b",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":18,"environment":19,"publishedVersion":23,"revision":24,"contentType":25,"locale":29},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","IZVxgFtKjx89x5I04Z8oh","Entry","2025-05-27T14:00:39.444Z","2025-06-03T09:52:59.449Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",3,2,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":31,"title":31,"articleIntro":31,"author":32,"content":73,"slug":429,"faq_structured_data":430,"category":431},"6012 - Matières (ou groupe) B",{"metadata":33,"sys":36,"fields":48},{"tags":34,"concepts":35},[],[],{"space":37,"id":39,"type":16,"createdAt":40,"updatedAt":40,"environment":41,"publishedVersion":43,"revision":44,"contentType":45,"locale":29},{"sys":38},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":42},{"id":21,"type":12,"linkType":22},5,1,{"sys":46},{"type":12,"linkType":27,"id":47},"author",{"name":49,"image":50,"position":72},"Nader Zaim",{"metadata":51,"sys":54,"fields":63},{"tags":52,"concepts":53},[],[],{"space":55,"id":57,"type":58,"createdAt":59,"updatedAt":59,"environment":60,"publishedVersion":62,"revision":44,"locale":29},{"sys":56},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":61},{"id":21,"type":12,"linkType":22},4,{"title":49,"description":49,"file":64},{"url":65,"details":66,"fileName":70,"contentType":71},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":67,"image":68},28106,{"width":69,"height":69},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":74,"data":75,"content":76},"document",{},[77,86,94,102,117,152,159,202,209,216,260,271,278,285,364,389,396],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 6012 - Matières (ou groupe) B",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Compte permettant d'enregistrer les achats stockés de matières premières appartenant au groupe B",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 6012 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105,109,113],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 6012 est un sous-compte du compte 601 \"Achats stockés - Matières premières et fournitures\" qui permet d'enregistrer spécifiquement les achats de matières premières du groupe B.",[],{},{"nodeType":82,"value":110,"marks":111,"data":112},"\n\nCe compte fait partie de la classe 6 \"Comptes de charges\" et plus précisément du groupe 60 \"Achats\" dans le Plan Comptable Général 2025. Il permet aux entreprises de distinguer leurs achats de matières premières selon une classification interne (groupe B) pour un meilleur suivi analytique.",[],{},{"nodeType":82,"value":114,"marks":115,"data":116},"\n\nLe compte 6012 s'inscrit dans la logique de subdivision des comptes d'achats qui, selon le PCG 2025, sont \"classés en fonction d'une nomenclature propre à l'entité qui correspond le mieux à ses besoins internes de gestion\". Cette subdivision permet notamment :",[],{},{"nodeType":118,"data":119,"content":120},"unordered-list",{},[121,132,142],{"nodeType":122,"data":123,"content":124},"list-item",{},[125],{"nodeType":87,"data":126,"content":127},{},[128],{"nodeType":82,"value":129,"marks":130,"data":131},"D'identifier et suivre séparément les achats de différentes catégories de matières premières",[],{},{"nodeType":122,"data":133,"content":134},{},[135],{"nodeType":87,"data":136,"content":137},{},[138],{"nodeType":82,"value":139,"marks":140,"data":141},"De faciliter l'analyse des coûts par type de matière",[],{},{"nodeType":122,"data":143,"content":144},{},[145],{"nodeType":87,"data":146,"content":147},{},[148],{"nodeType":82,"value":149,"marks":150,"data":151},"D'optimiser la gestion des stocks et des approvisionnements",[],{},{"nodeType":87,"data":153,"content":154},{},[155],{"nodeType":82,"value":156,"marks":157,"data":158},"La codification en groupe A, B, C, etc. est généralement établie selon les critères propres à l'entreprise, qui peuvent être basés sur :",[],{},{"nodeType":118,"data":160,"content":161},{},[162,172,182,192],{"nodeType":122,"data":163,"content":164},{},[165],{"nodeType":87,"data":166,"content":167},{},[168],{"nodeType":82,"value":169,"marks":170,"data":171},"La nature des matières",[],{},{"nodeType":122,"data":173,"content":174},{},[175],{"nodeType":87,"data":176,"content":177},{},[178],{"nodeType":82,"value":179,"marks":180,"data":181},"Leur importance stratégique",[],{},{"nodeType":122,"data":183,"content":184},{},[185],{"nodeType":87,"data":186,"content":187},{},[188],{"nodeType":82,"value":189,"marks":190,"data":191},"Leur valeur",[],{},{"nodeType":122,"data":193,"content":194},{},[195],{"nodeType":87,"data":196,"content":197},{},[198],{"nodeType":82,"value":199,"marks":200,"data":201},"Leur fréquence d'utilisation dans le processus de production",[],{},{"nodeType":95,"data":203,"content":204},{},[205],{"nodeType":82,"value":206,"marks":207,"data":208},"Quand utiliser le compte 6012 ?",[],{},{"nodeType":87,"data":210,"content":211},{},[212],{"nodeType":82,"value":213,"marks":214,"data":215},"Le compte 6012 doit être utilisé dans les situations suivantes :",[],{},{"nodeType":217,"data":218,"content":219},"ordered-list",{},[220,230,240,250],{"nodeType":122,"data":221,"content":222},{},[223],{"nodeType":87,"data":224,"content":225},{},[226],{"nodeType":82,"value":227,"marks":228,"data":229},"Lors de l'achat de matières premières classées dans le groupe B selon la nomenclature interne de l'entreprise. Ces achats sont enregistrés au débit du compte 6012 pour leur prix d'achat, droits de douane inclus.",[],{},{"nodeType":122,"data":231,"content":232},{},[233],{"nodeType":87,"data":234,"content":235},{},[236],{"nodeType":82,"value":237,"marks":238,"data":239},"À la réception des factures fournisseurs concernant ces matières, le compte est débité par le crédit du compte 401 \"Fournisseurs\" pour le montant hors taxes récupérables.",[],{},{"nodeType":122,"data":241,"content":242},{},[243],{"nodeType":87,"data":244,"content":245},{},[246],{"nodeType":82,"value":247,"marks":248,"data":249},"Quand l'entreprise a reçu les matières du groupe B sans la facture correspondante, il convient de débiter le compte 6012 par le crédit du compte 408 \"Fournisseurs - Factures non parvenues\".",[],{},{"nodeType":122,"data":251,"content":252},{},[253],{"nodeType":87,"data":254,"content":255},{},[256],{"nodeType":82,"value":257,"marks":258,"data":259},"Pour l'enregistrement des frais accessoires d'achat directement imputables aux matières du groupe B (comme les frais de transport, commissions ou assurances), lorsque ces charges peuvent être affectées de façon certaine à cette catégorie de matières.",[],{},{"nodeType":87,"data":261,"content":262},{},[263,267],{"nodeType":82,"value":264,"marks":265,"data":266},"Il est important de noter que ce compte enregistre uniquement les matières stockées qui transitent par un compte de stock. Les matières directement consommées sans stockage préalable seraient enregistrées au compte 606 \"Achats non stockés de matière et fournitures\".",[],{},{"nodeType":82,"value":268,"marks":269,"data":270},"\n\nLa variation de stock des matières premières du groupe B sera quant à elle enregistrée au compte 6031 \"Variation des stocks de matières premières et fournitures\" en fin d'exercice.",[],{},{"nodeType":95,"data":272,"content":273},{},[274],{"nodeType":82,"value":275,"marks":276,"data":277},"Quels sont les impacts fiscaux du compte 6012 ?",[],{},{"nodeType":87,"data":279,"content":280},{},[281],{"nodeType":82,"value":282,"marks":283,"data":284},"L'utilisation du compte 6012 pour les matières du groupe B présente plusieurs impacts fiscaux et comptables :",[],{},{"nodeType":217,"data":286,"content":287},{},[288,304,319,334,349],{"nodeType":122,"data":289,"content":290},{},[291],{"nodeType":87,"data":292,"content":293},{},[294,300],{"nodeType":82,"value":295,"marks":296,"data":299},"Déductibilité fiscale",[297],{"type":298},"bold",{},{"nodeType":82,"value":301,"marks":302,"data":303},": Les achats de matières premières enregistrés au compte 6012 constituent des charges d'exploitation déductibles du résultat fiscal de l'entreprise. Pour être pleinement déductibles, ces achats doivent être nécessaires à l'exploitation et justifiés par des factures conformes aux exigences légales.",[],{},{"nodeType":122,"data":305,"content":306},{},[307],{"nodeType":87,"data":308,"content":309},{},[310,315],{"nodeType":82,"value":311,"marks":312,"data":314},"TVA déductible",[313],{"type":298},{},{"nodeType":82,"value":316,"marks":317,"data":318},": La TVA grevant les achats de matières premières du groupe B est généralement récupérable pour les entreprises assujetties. Cette TVA est enregistrée au crédit du compte 4456 \"Taxes sur le chiffre d'affaires déductibles\" au moment de la comptabilisation de la facture d'achat.",[],{},{"nodeType":122,"data":320,"content":321},{},[322],{"nodeType":87,"data":323,"content":324},{},[325,330],{"nodeType":82,"value":326,"marks":327,"data":329},"Valorisation des stocks",[328],{"type":298},{},{"nodeType":82,"value":331,"marks":332,"data":333},": Les achats comptabilisés au compte 6012 impactent directement la valorisation des stocks de matières premières du groupe B. Le mode de valorisation des stocks (FIFO, LIFO, coût moyen pondéré) influencera le résultat fiscal de l'entreprise. La variation de ces stocks en fin d'exercice (compte 6031) aura un impact direct sur le résultat imposable.",[],{},{"nodeType":122,"data":335,"content":336},{},[337],{"nodeType":87,"data":338,"content":339},{},[340,345],{"nodeType":82,"value":341,"marks":342,"data":344},"Obligations déclaratives",[343],{"type":298},{},{"nodeType":82,"value":346,"marks":347,"data":348},": Dans certains secteurs d'activité, des obligations déclaratives spécifiques peuvent s'appliquer pour certaines matières premières (produits réglementés, matières dangereuses, etc.). Une traçabilité précise des achats par le compte 6012 facilite le respect de ces obligations.",[],{},{"nodeType":122,"data":350,"content":351},{},[352],{"nodeType":87,"data":353,"content":354},{},[355,360],{"nodeType":82,"value":356,"marks":357,"data":359},"Contrôle fiscal",[358],{"type":298},{},{"nodeType":82,"value":361,"marks":362,"data":363},": La distinction des achats par catégorie de matières (via le compte 6012) facilite la justification des charges en cas de contrôle fiscal. Une bonne organisation comptable des achats permet de démontrer plus aisément la cohérence entre les achats, la production et les ventes.",[],{},{"nodeType":87,"data":365,"content":366},{},[367,371,376,380,385],{"nodeType":82,"value":368,"marks":369,"data":370},"Les dotations aux provisions pour dépréciation sont enregistrées au débit du compte ",[],{},{"nodeType":82,"value":372,"marks":373,"data":375},"6817 \"Dotations pour dépréciations des actifs circulants\"",[374],{"type":298},{},{"nodeType":82,"value":377,"marks":378,"data":379}," par le crédit du compte ",[],{},{"nodeType":82,"value":381,"marks":382,"data":384},"491 \"Dépréciations des comptes de clients",[383],{"type":298},{},{"nodeType":82,"value":386,"marks":387,"data":388},"\". En cas de recouvrement partiel d'une créance douteuse, le montant encaissé vient réduire le solde du compte 416, et la provision constituée doit être ajustée en conséquence. Si la situation du client s'améliore et que la créance n'est plus considérée comme douteuse, elle peut être reclassée dans le compte 411.",[],{},{"nodeType":95,"data":390,"content":391},{},[392],{"nodeType":82,"value":393,"marks":394,"data":395},"3 point clés à retenir sur le compte 6012",[],{},{"nodeType":217,"data":397,"content":398},{},[399,409,419],{"nodeType":122,"data":400,"content":401},{},[402],{"nodeType":87,"data":403,"content":404},{},[405],{"nodeType":82,"value":406,"marks":407,"data":408},"Classification analytique : Le compte 6012 permet d'isoler spécifiquement les achats de matières premières du groupe B selon la nomenclature interne de l'entreprise, facilitant ainsi l'analyse des coûts et la gestion des approvisionnements par catégorie de matières.",[],{},{"nodeType":122,"data":410,"content":411},{},[412],{"nodeType":87,"data":413,"content":414},{},[415],{"nodeType":82,"value":416,"marks":417,"data":418},"Interaction avec les comptes de stocks : Les achats enregistrés au compte 6012 sont directement liés aux comptes de stocks de matières premières (31) et leur variation (6031), formant un système cohérent pour le suivi des flux physiques et financiers des matières du groupe B.",[],{},{"nodeType":122,"data":420,"content":421},{},[422],{"nodeType":87,"data":423,"content":424},{},[425],{"nodeType":82,"value":426,"marks":427,"data":428},"Personnalisation selon les besoins : La subdivision du compte 601 en sous-comptes comme le 6012 illustre la flexibilité du PCG 2025 qui permet aux entreprises d'adapter leur comptabilité analytique à leurs besoins spécifiques de gestion interne.",[],{},"compte-6012-matieres-ou-groupe-b",false,[432],{"metadata":433,"sys":436,"fields":448},{"tags":434,"concepts":435},[],[],{"space":437,"id":439,"type":16,"createdAt":440,"updatedAt":441,"environment":442,"publishedVersion":444,"revision":62,"contentType":445,"locale":29},{"sys":438},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":443},{"id":21,"type":12,"linkType":22},24,{"sys":446},{"type":12,"linkType":27,"id":447},"category",{"contentfulName":449,"modelCategoryName":450,"slug":451,"contentTypeSlug":452,"metaTitle":454,"metaDescription":455,"mainTitle":456,"subtitle":473,"heroImage":474,"ctaButton":496,"ctaLink":497},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[453],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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