{"id":4671,"date":"2023-09-08T10:41:50","date_gmt":"2023-09-08T08:41:50","guid":{"rendered":"https:\/\/carbones-factures.org\/pourquoi-la-fonction-comptable-est-au-coeur-de-la-comptabilite-elargie-aux-carbones\/"},"modified":"2023-10-27T12:19:57","modified_gmt":"2023-10-27T10:19:57","slug":"pourquoi-la-fonction-comptable-est-au-coeur-de-la-comptabilite-elargie-aux-carbones","status":"publish","type":"page","link":"https:\/\/carbones-factures.org\/en\/pourquoi-la-fonction-comptable-est-au-coeur-de-la-comptabilite-elargie-aux-carbones\/","title":{"rendered":"pourquoi la fonction comptable est au c\u0153ur de la comptabilit\u00e9 \u00e9largie aux carbones"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; module_id=&#8221;debut-page&#8221; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; background_video_mp4=&#8221;https:\/\/reconcilions-nous.fr\/wp-content\/uploads\/2021\/07\/Starry-Sky-14955.mp4&#8243; da_disable_devices=&#8221;off|off|off&#8221; global_colors_info=&#8221;{}&#8221; da_is_popup=&#8221;off&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_alt_close=&#8221;off&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_is_singular=&#8221;off&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221;][et_pb_row _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; min_height=&#8221;194.6px&#8221; custom_margin=&#8221;5px|auto|-38px|auto||&#8221; custom_padding=&#8221;||7px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;Gilroy Extrabold||||||||&#8221; header_text_align=&#8221;center&#8221; header_text_color=&#8221;#FFFFFF&#8221; header_font_size=&#8221;40px&#8221; header_line_height=&#8221;1.5em&#8221; custom_margin=&#8221;23px||0px||false|false&#8221; header_font_size_tablet=&#8221;&#8221; header_font_size_phone=&#8221;35px&#8221; header_font_size_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h1 style=\"text-align: left;\"><\/h1>\n<h1 style=\"text-align: left;\">Why the accounting function is at the heart of enlarged carbon accounting <\/h1>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#000000&#8243; da_disable_devices=&#8221;off|off|off&#8221; global_colors_info=&#8221;{}&#8221; da_is_popup=&#8221;off&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_alt_close=&#8221;off&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_is_singular=&#8221;off&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221;][et_pb_row _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; text_text_color=&#8221;#FFFFFF&#8221; text_font_size=&#8221;25px&#8221; text_line_height=&#8221;1.4em&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Economic and financial decisions and competition are based on two key measures :<\/p>\n<p style=\"padding-left: 40px;\"><b>the unit cost<\/b> of each product<\/p>\n<p style=\"padding-left: 40px;\"><b>the annual results<\/b> of each organisation<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; text_text_color=&#8221;#FFFFFF&#8221; text_font_size=&#8221;25px&#8221; text_line_height=&#8221;1.4em&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p style=\"text-align: left; padding-left: 120px;\"><b>Accountants, management controllers and statutory auditors produce and verify these two key measures.<\/b><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; text_text_color=&#8221;#FFFFFF&#8221; text_font_size=&#8221;25px&#8221; text_line_height=&#8221;1.4em&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><b>Enlarged<\/b> <b>carbon<\/b> decisions and competition add <b>a decarbonation<\/b> equivalent to each measure of cash performance :<\/p>\n<p style=\"padding-left: 40px;\"><b>the unit weight<\/b> of the product<\/p>\n<p style=\"padding-left: 40px;\">the organisation&#8217;s <b>decarbonation result<\/b><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; text_text_color=&#8221;#FFFFFF&#8221; text_font_size=&#8221;25px&#8221; text_line_height=&#8221;1.4em&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p style=\"padding-left: 120px;\"><b>Accountants, management controllers and statutory auditors also produce and check them,<\/b> with the support of carbon experts where necessary.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;gcid-a27be768-d429-4113-86fd-1767d55667b4&#8243; da_disable_devices=&#8221;off|off|off&#8221; global_colors_info=&#8221;{%22gcid-a27be768-d429-4113-86fd-1767d55667b4%22:%91%22background_color%22%93}&#8221; 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&nbsp; &nbsp; &nbsp; &nbsp;Economic and financial decisions and competition are based on two key measures : the unit cost of each product the annual results of each organisationAccountants, management controllers and statutory auditors produce and verify these two key measures.Enlarged carbon decisions [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"class_list":["post-4671","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/carbones-factures.org\/en\/wp-json\/wp\/v2\/pages\/4671","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/carbones-factures.org\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/carbones-factures.org\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/carbones-factures.org\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/carbones-factures.org\/en\/wp-json\/wp\/v2\/comments?post=4671"}],"version-history":[{"count":5,"href":"https:\/\/carbones-factures.org\/en\/wp-json\/wp\/v2\/pages\/4671\/revisions"}],"predecessor-version":[{"id":4682,"href":"https:\/\/carbones-factures.org\/en\/wp-json\/wp\/v2\/pages\/4671\/revisions\/4682"}],"wp:attachment":[{"href":"https:\/\/carbones-factures.org\/en\/wp-json\/wp\/v2\/media?parent=4671"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}