[{"data":1,"prerenderedAt":27634},["ShallowReactive",2],{"tip-plan-comptable-compte-6021-matieres-consommables":3,"plan-comptable-compte-6021-matieres-consommables-similars":428},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-6021-matieres-consommables",{"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","1FqOec4feHxIQvf1wgntCs","Entry","2025-05-27T14:00:39.443Z","2025-06-03T09:52:49.709Z",{"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":359,"faq_structured_data":360,"category":361},"6021 - Matières consommables",{"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",{},[77,86,94,102,109,164,171,178,222,229,236,243,319,326],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 6021 - Matières consommables",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Compte d'achats stockés de matières consommables destinées à la production ou à l'exploitation de l'entreprise",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 6021 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 6021 Matières consommables est un sous-compte du compte 602 Achats stockés - Autres approvisionnements qui sert à enregistrer les acquisitions de matières consommables destinées à être stockées puis utilisées dans le cycle d'exploitation de l'entreprise.\n\nSelon le Plan Comptable Général 2025, ce compte permet de comptabiliser les achats de matières qui, contrairement aux matières premières (compte 601), ne constituent pas des éléments essentiels entrant dans la composition des produits traités ou fabriqués, mais qui sont néanmoins consommées au cours du processus de production ou d'exploitation.\n\nLe compte 6021 est lié au compte de stock 321 Matières consommables de la classe 3, qui enregistre les existants et mouvements de ces matières. Cette relation se matérialise par l'utilisation du compte 6032 Variation des stocks des autres approvisionnements qui permet d'ajuster la charge en fonction des consommations réelles.\n\nLes matières consommables peuvent inclure divers éléments selon l'activité de l'entreprise, comme :",[],{},{"nodeType":110,"data":111,"content":112},"unordered-list",{},[113,124,134,144,154],{"nodeType":114,"data":115,"content":116},"list-item",{},[117],{"nodeType":87,"data":118,"content":119},{},[120],{"nodeType":82,"value":121,"marks":122,"data":123},"Des produits chimiques utilisés dans la fabrication",[],{},{"nodeType":114,"data":125,"content":126},{},[127],{"nodeType":87,"data":128,"content":129},{},[130],{"nodeType":82,"value":131,"marks":132,"data":133},"Des matériaux auxiliaires nécessaires à la production",[],{},{"nodeType":114,"data":135,"content":136},{},[137],{"nodeType":87,"data":138,"content":139},{},[140],{"nodeType":82,"value":141,"marks":142,"data":143},"Des lubrifiants pour les machines",[],{},{"nodeType":114,"data":145,"content":146},{},[147],{"nodeType":87,"data":148,"content":149},{},[150],{"nodeType":82,"value":151,"marks":152,"data":153},"Des matières utilisées pour le conditionnement interne",[],{},{"nodeType":114,"data":155,"content":156},{},[157],{"nodeType":87,"data":158,"content":159},{},[160],{"nodeType":82,"value":161,"marks":162,"data":163},"D'autres substances consommées pendant le processus de production",[],{},{"nodeType":95,"data":165,"content":166},{},[167],{"nodeType":82,"value":168,"marks":169,"data":170},"Quand utiliser le compte 6021 ?",[],{},{"nodeType":87,"data":172,"content":173},{},[174],{"nodeType":82,"value":175,"marks":176,"data":177},"Le compte 6021 Matières consommables doit être utilisé dans les situations suivantes :",[],{},{"nodeType":179,"data":180,"content":181},"ordered-list",{},[182,192,202,212],{"nodeType":114,"data":183,"content":184},{},[185],{"nodeType":87,"data":186,"content":187},{},[188],{"nodeType":82,"value":189,"marks":190,"data":191},"Lors de l'achat de matières destinées à être stockées puis utilisées dans le processus de production ou d'exploitation, mais qui ne sont pas des matières premières principales. Le compte est débité du montant des factures d'achat (prix d'achat et frais accessoires inclus, droits de douane compris) par le crédit du compte 401 Fournisseurs.",[],{},{"nodeType":114,"data":193,"content":194},{},[195],{"nodeType":87,"data":196,"content":197},{},[198],{"nodeType":82,"value":199,"marks":200,"data":201},"Pour les matières qui seront inventoriées et dont la consommation sera suivie à travers la gestion des stocks. Contrairement aux achats non stockés (compte 606), les matières enregistrées au compte 6021 passent par un compte de magasin (compte 321).",[],{},{"nodeType":114,"data":203,"content":204},{},[205],{"nodeType":87,"data":206,"content":207},{},[208],{"nodeType":82,"value":209,"marks":210,"data":211},"Lors de la conservation d'emballages consignés initialement comptabilisés au compte 4096 Fournisseurs - Créances pour emballages et matériel à rendre, si l'entreprise décide de les conserver définitivement.",[],{},{"nodeType":114,"data":213,"content":214},{},[215],{"nodeType":87,"data":216,"content":217},{},[218],{"nodeType":82,"value":219,"marks":220,"data":221},"Pour les matières dont la destination est indéterminée à l'entrée dans le patrimoine de l'entreprise, mais qui seront utilisées comme matières consommables par la suite.",[],{},{"nodeType":87,"data":223,"content":224},{},[225],{"nodeType":82,"value":226,"marks":227,"data":228},"Il convient de noter que l'entreprise a la faculté de comptabiliser directement les frais accessoires d'achat (transports, commissions, assurances) au débit du compte 6021 lorsque ces charges peuvent être affectées de façon certaine à ces matières consommables.",[],{},{"nodeType":95,"data":230,"content":231},{},[232],{"nodeType":82,"value":233,"marks":234,"data":235},"Quels sont les impacts fiscaux du compte 6021 ?",[],{},{"nodeType":87,"data":237,"content":238},{},[239],{"nodeType":82,"value":240,"marks":241,"data":242},"L'utilisation du compte 6021 Matières consommables comporte plusieurs implications fiscales et comptables importantes :",[],{},{"nodeType":179,"data":244,"content":245},{},[246,256,266,276,309],{"nodeType":114,"data":247,"content":248},{},[249],{"nodeType":87,"data":250,"content":251},{},[252],{"nodeType":82,"value":253,"marks":254,"data":255},"Déductibilité fiscale : Les achats de matières consommables constituent des charges déductibles du résultat fiscal de l'entreprise, à condition qu'ils soient nécessaires à l'exploitation et correctement justifiés par des factures conformes.",[],{},{"nodeType":114,"data":257,"content":258},{},[259],{"nodeType":87,"data":260,"content":261},{},[262],{"nodeType":82,"value":263,"marks":264,"data":265},"Impact sur la TVA : La TVA grevant les achats de matières consommables est généralement récupérable pour les entreprises assujetties. Cette TVA déductible est comptabilisée au compte 4456 Taxes sur le chiffre d'affaires déductibles.",[],{},{"nodeType":114,"data":267,"content":268},{},[269],{"nodeType":87,"data":270,"content":271},{},[272],{"nodeType":82,"value":273,"marks":274,"data":275},"Valorisation des stocks : La méthode de valorisation des stocks de matières consommables (FIFO, CUMP, etc.) a un impact direct sur le résultat fiscal. Le choix de la méthode doit être constant et appliqué de manière cohérente.",[],{},{"nodeType":114,"data":277,"content":278},{},[279,286],{"nodeType":87,"data":280,"content":281},{},[282],{"nodeType":82,"value":283,"marks":284,"data":285},"Correction du résultat par la variation de stock : En fin d'exercice, la variation des stocks de matières consommables (compte 6032) permet d'ajuster la charge en fonction de la consommation réelle, ce qui impacte directement le résultat fiscal :",[],{},{"nodeType":110,"data":287,"content":288},{},[289,299],{"nodeType":114,"data":290,"content":291},{},[292],{"nodeType":87,"data":293,"content":294},{},[295],{"nodeType":82,"value":296,"marks":297,"data":298},"Une augmentation du stock (crédit du compte 6032) diminue les charges et augmente le résultat fiscal",[],{},{"nodeType":114,"data":300,"content":301},{},[302],{"nodeType":87,"data":303,"content":304},{},[305],{"nodeType":82,"value":306,"marks":307,"data":308},"Une diminution du stock (débit du compte 6032) augmente les charges et diminue le résultat fiscal",[],{},{"nodeType":114,"data":310,"content":311},{},[312],{"nodeType":87,"data":313,"content":314},{},[315],{"nodeType":82,"value":316,"marks":317,"data":318},"Provisions pour dépréciation : En cas de baisse de valeur des stocks de matières consommables, une provision pour dépréciation peut être constituée (compte 392), ce qui génère une charge fiscalement déductible sous certaines conditions.",[],{},{"nodeType":95,"data":320,"content":321},{},[322],{"nodeType":82,"value":323,"marks":324,"data":325},"3 points clés à retenir sur le compte 6021",[],{},{"nodeType":179,"data":327,"content":328},{},[329,339,349],{"nodeType":114,"data":330,"content":331},{},[332],{"nodeType":87,"data":333,"content":334},{},[335],{"nodeType":82,"value":336,"marks":337,"data":338},"Distinction avec les matières premières : Le compte 6021 concerne les matières qui, contrairement aux matières premières (compte 601), ne constituent pas des éléments essentiels des produits fabriqués mais sont nécessaires au processus de production.",[],{},{"nodeType":114,"data":340,"content":341},{},[342],{"nodeType":87,"data":343,"content":344},{},[345],{"nodeType":82,"value":346,"marks":347,"data":348},"Lien avec les comptes de stocks : L'utilisation du compte 6021 est indissociable de la gestion des stocks (compte 321) et de leur variation (compte 6032), permettant d'ajuster la charge en fonction de la consommation réelle des matières.",[],{},{"nodeType":114,"data":350,"content":351},{},[352],{"nodeType":87,"data":353,"content":354},{},[355],{"nodeType":82,"value":356,"marks":357,"data":358},"Incidence sur le résultat fiscal : La bonne gestion comptable des matières consommables, incluant leur valorisation correcte et le suivi rigoureux des stocks, a un impact direct sur le résultat fiscal de l'entreprise.",[],{},"compte-6021-matieres-consommables",false,[362],{"metadata":363,"sys":366,"fields":378},{"tags":364,"concepts":365},[],[],{"space":367,"id":369,"type":16,"createdAt":370,"updatedAt":371,"environment":372,"publishedVersion":374,"revision":62,"contentType":375,"locale":29},{"sys":368},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":373},{"id":21,"type":12,"linkType":22},24,{"sys":376},{"type":12,"linkType":27,"id":377},"category",{"contentfulName":379,"modelCategoryName":380,"slug":381,"contentTypeSlug":382,"metaTitle":384,"metaDescription":385,"mainTitle":386,"subtitle":403,"heroImage":404,"ctaButton":426,"ctaLink":427},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[383],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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