{"id":12498,"date":"2023-08-08T16:57:21","date_gmt":"2023-08-08T14:57:21","guid":{"rendered":"https:\/\/optimix.fr\/?post_type=glossaire&#038;p=12498"},"modified":"2025-03-06T09:38:04","modified_gmt":"2025-03-06T08:38:04","slug":"lifo","status":"publish","type":"glossaire","link":"https:\/\/preprod.optimix-software.com\/fr\/glossaire\/lifo\/","title":{"rendered":"LIFO"},"content":{"rendered":"\n<p>Le terme LIFO (Last In, First Out) d\u00e9signe une m\u00e9thode de gestion des stocks. Les articles entr\u00e9s le plus r\u00e9cemment sont les premiers \u00e0 \u00eatre utilis\u00e9s ou vendus. \u00c0 l&rsquo;oppos\u00e9 de la m\u00e9thode FIFO (First In, First Out) qui utilise d&rsquo;abord les articles les plus anciens, il consid\u00e8re les stocks les plus r\u00e9cents comme les premiers \u00e0 sortir.<\/p>\n\n\n\n<p>Cette approche influence la valorisation des stocks et les co\u00fbts associ\u00e9s, surtout dans le domaine de la comptabilit\u00e9 et de la fiscalit\u00e9. Les entreprises utilisent le LIFO pour diverses raisons comme g\u00e9rer les co\u00fbts et pr\u00e9server la fra\u00eecheur des produits p\u00e9rissables. Mais encore le LIFO peut aussi <a href=\"https:\/\/preprod.optimix-software.com\/fr\/solution-supply-chain\/optimisation-des-stocks\/\">g\u00e9rer les stocks<\/a> dans des conditions sp\u00e9ciales. Cependant, certaines juridictions imposent des r\u00e9glementations sp\u00e9cifiques sur l&rsquo;utilisation du LIFO.<\/p>\n","protected":false},"template":"","alphabet":[],"class_list":["post-12498","glossaire","type-glossaire","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v22.8 (Yoast SEO v25.1) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>LIFO - Optimix Software<\/title>\n<meta name=\"description\" content=\"D\u00e9couvrez la d\u00e9finition du LIFO (Last In, First Out), une m\u00e9thode de gestion des stocks o\u00f9 le dernier article stock\u00e9 est le premier utilis\u00e9.\" \/>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"LIFO\" \/>\n<meta property=\"og:description\" content=\"D\u00e9couvrez la d\u00e9finition du LIFO (Last In, First Out), une m\u00e9thode de gestion des stocks o\u00f9 le dernier article stock\u00e9 est le premier utilis\u00e9.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/preprod.optimix-software.com\/fr\/glossaire\/lifo\/\" \/>\n<meta property=\"og:site_name\" content=\"Optimix Software\" \/>\n<meta property=\"article:modified_time\" content=\"2025-03-06T08:38:04+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/preprod.optimix-software.com\/wp-content\/uploads\/logo-optimix-yoast.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"675\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/preprod.optimix-software.com\/fr\/glossaire\/lifo\/\",\"url\":\"https:\/\/preprod.optimix-software.com\/fr\/glossaire\/lifo\/\",\"name\":\"LIFO - 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