{"id":12499,"date":"2023-08-08T16:57:34","date_gmt":"2023-08-08T14:57:34","guid":{"rendered":"https:\/\/optimix.fr\/?post_type=glossaire&#038;p=12499"},"modified":"2025-03-06T11:44:24","modified_gmt":"2025-03-06T10:44:24","slug":"lissage-des-couts","status":"publish","type":"glossaire","link":"https:\/\/preprod.optimix-software.com\/fr\/glossaire\/lissage-des-couts\/","title":{"rendered":"Lissage des co\u00fbts"},"content":{"rendered":"\n<p>Le lissage des co\u00fbts est une pratique utilis\u00e9e pour att\u00e9nuer les fluctuations des co\u00fbts dans le temps en les r\u00e9partissant de mani\u00e8re plus uniforme. Cette m\u00e9thode vise \u00e0 <a href=\"https:\/\/preprod.optimix-software.com\/fr\/solution-supply-chain\/proposition-de-commandes\/\">lisser les variations des co\u00fbts d&rsquo;approvisionnemen<\/a>t, de production ou d&rsquo;autres d\u00e9penses sur une p\u00e9riode donn\u00e9e. Ce qui permet d&rsquo;\u00e9viter des pics ou des creux abrupts dans les co\u00fbts.<\/p>\n\n\n\n<p>Le lissage des co\u00fbts peut \u00eatre r\u00e9alis\u00e9 en utilisant diff\u00e9rentes approches, telles que la moyenne mobile et la pr\u00e9vision des co\u00fbts \u00e0 long terme. Mais aussi l&rsquo;utilisation de contrats \u00e0 terme ou la mise en place de syst\u00e8mes de gestion des risques. Cette pratique permet aux entreprises de mieux planifier leurs budgets, de maintenir une stabilit\u00e9 financi\u00e8re. Mais \u00e9galement d&rsquo;att\u00e9nuer les effets des variations soudaines des co\u00fbts sur leur rentabilit\u00e9.<\/p>\n","protected":false},"template":"","alphabet":[],"class_list":["post-12499","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>Lissage des co\u00fbts - Optimix Software<\/title>\n<meta name=\"description\" content=\"D\u00e9couvrez la d\u00e9finition du lissage des co\u00fbts, une approche visant \u00e0 stabiliser les co\u00fbts sur une p\u00e9riode donn\u00e9e.\" \/>\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=\"Lissage des co\u00fbts\" \/>\n<meta property=\"og:description\" content=\"D\u00e9couvrez la d\u00e9finition du lissage des co\u00fbts, une approche visant \u00e0 stabiliser les co\u00fbts sur une p\u00e9riode donn\u00e9e.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/preprod.optimix-software.com\/fr\/glossaire\/lissage-des-couts\/\" \/>\n<meta property=\"og:site_name\" content=\"Optimix Software\" \/>\n<meta property=\"article:modified_time\" content=\"2025-03-06T10:44:24+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\/lissage-des-couts\/\",\"url\":\"https:\/\/preprod.optimix-software.com\/fr\/glossaire\/lissage-des-couts\/\",\"name\":\"Lissage des co\u00fbts - 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