{"id":1907,"date":"2026-06-24T19:15:43","date_gmt":"2026-06-24T17:15:43","guid":{"rendered":"https:\/\/leyton.majjane.agency\/fr\/performance-achats\/"},"modified":"2026-07-31T16:28:56","modified_gmt":"2026-07-31T14:28:56","slug":"performance-achats","status":"publish","type":"page","link":"https:\/\/leyton.com\/fr\/performance-achats\/","title":{"rendered":"Performance achats"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1907\" class=\"elementor elementor-1907\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7ff6cf29 e-con-full e-flex e-con e-parent\" data-id=\"7ff6cf29\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1d8f4bb6 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"1d8f4bb6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">La <span>performance achats<\/span> au service de vos marges<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-747fd0e1 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"747fd0e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Reprenez le contr\u00f4le de vos d\u00e9penses. Audit, ren\u00e9gociation, optimisation : nos consultants sp\u00e9cialis\u00e9s activent les bons leviers pour r\u00e9duire vos co\u00fbts, fiabiliser vos d\u00e9penses et renforcer la comp\u00e9titivit\u00e9 de votre entreprise.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39eec69d elementor-align-center elementor-widget__width-initial fx-flood-icon liquid-glass2 elementor-widget elementor-widget-button\" data-id=\"39eec69d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/..\/fr\/contactez-nous\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3.23438 7.75781L12.2849 7.75781\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M7.75781 3.2323L12.2831 7.75755L7.75781 12.2828\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Estimer mes \u00e9conomies<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-79855330 e-flex e-con-boxed e-con e-parent\" data-id=\"79855330\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2bbd778a liquid-glass2 elementor-widget elementor-widget-text-editor\" data-id=\"2bbd778a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Vos leviers<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5aa8bd1c e-grid e-con-full e-con e-child\" data-id=\"5aa8bd1c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-392eb433 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"392eb433\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Un accompagnement 360\u00b0 de votre performance achat<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-70741481 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"70741481\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Chaque solution est con\u00e7ue pour g\u00e9n\u00e9rer des r\u00e9sultats mesurables : \u00e9conomies imm\u00e9diates, contrats s\u00e9curis\u00e9s et pilotage budg\u00e9taire renforc\u00e9.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b8e301b elementor-pagination-type-bullets elementor-arrows-position-inside elementor-pagination-position-outside elementor-widget elementor-widget-n-carousel\" data-id=\"2b8e301b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;carousel_items&quot;:[{&quot;slide_title&quot;:&quot;Slide #2&quot;,&quot;_id&quot;:&quot;eec2f0f&quot;},{&quot;slide_title&quot;:&quot;Slide #3&quot;,&quot;_id&quot;:&quot;96d9ea2&quot;},{&quot;slide_title&quot;:&quot;Slide #4&quot;,&quot;_id&quot;:&quot;f5594fd&quot;},{&quot;slide_title&quot;:&quot;Slide #5&quot;,&quot;_id&quot;:&quot;f4b430e&quot;}],&quot;slides_to_show&quot;:&quot;3&quot;,&quot;speed&quot;:600,&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:32,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:32,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:16,&quot;sizes&quot;:[]},&quot;image_spacing_custom_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:16,&quot;sizes&quot;:[]},&quot;slides_to_show_tablet&quot;:&quot;2&quot;,&quot;slides_to_show_mobile&quot;:&quot;1&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;infinite&quot;:&quot;yes&quot;,&quot;offset_sides&quot;:&quot;none&quot;,&quot;arrows&quot;:&quot;yes&quot;,&quot;pagination&quot;:&quot;bullets&quot;,&quot;image_spacing_custom_widescreen&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-carousel.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-carousel swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Carousel\" dir=\"ltr\">\n\t\t\t<div class=\"swiper-wrapper\" aria-live=\"off\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"1\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 sur 4\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2429c1cc cta_wrapper e-flex e-con-boxed e-con e-child\" data-id=\"2429c1cc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3b06f561 elementor-widget elementor-widget-heading\" data-id=\"3b06f561\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Optimisation des achats int\u00e9rim<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56df0e68 elementor-widget elementor-widget-text-editor\" data-id=\"56df0e68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Auditez vos co\u00fbts et besoins en int\u00e9rim, ren\u00e9gociez vos contrats cadres pour obtenir de meilleures conditions tarifaires sans compromis sur la qualit\u00e9 des profils.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-17ab6b23 elementor-widget elementor-widget-button\" data-id=\"17ab6b23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/..\/fr\/performance-achats\/achats-interim\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">En savoir plus<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"2\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 sur 4\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7aecb0a6 cta_wrapper e-flex e-con-boxed e-con e-child\" data-id=\"7aecb0a6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7da132a2 elementor-widget elementor-widget-heading\" data-id=\"7da132a2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Assurances pr\u00e9voyance salari\u00e9s<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f9afff2 elementor-widget elementor-widget-text-editor\" data-id=\"5f9afff2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Nos experts de la protection sociale mettent en concurrence les diff\u00e9rents acteurs du march\u00e9 pour fournir \u00e0 votre population de collaborateurs les meilleures garanties de compl\u00e9mentaire sant\u00e9 et pr\u00e9voyance.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-35319fbc elementor-widget elementor-widget-button\" data-id=\"35319fbc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/..\/fr\/performance-achats\/assurance-de-personnes-prevoyances-et-mutuelles\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">En savoir plus<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"3\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"3 sur 4\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-31f1664 cta_wrapper e-flex e-con-boxed e-con e-child\" data-id=\"31f1664\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9258736 elementor-widget elementor-widget-heading\" data-id=\"9258736\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Audit et recovery de facturation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a82ee8 elementor-widget elementor-widget-text-editor\" data-id=\"2a82ee8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>R\u00e9conciliez vos comptes fournisseurs, r\u00e9cup\u00e9rez les avoirs non per\u00e7us, \u00e9liminez les doubles paiements et s\u00e9curisez vos processus de facturation pour \u00e9viter toute fuite financi\u00e8re.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e865e0 elementor-widget elementor-widget-button\" data-id=\"8e865e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/..\/fr\/performance-achats\/facturation-audit-recovery\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">En savoir plus<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"4\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"4 sur 4\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a7fdc54 cta_wrapper e-flex e-con-boxed e-con e-child\" data-id=\"a7fdc54\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-949b5e5 elementor-widget elementor-widget-heading\" data-id=\"949b5e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Optimisation des achats transport<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d95558 elementor-widget elementor-widget-text-editor\" data-id=\"2d95558\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Analysez vos flux logistiques et ren\u00e9gociez vos contrats transporteurs pour r\u00e9duire vos co\u00fbts, gagner en comp\u00e9titivit\u00e9 et fiabiliser votre cha\u00eene de livraison.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-35eba4b elementor-widget elementor-widget-button\" data-id=\"35eba4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/..\/fr\/performance-achats\/achats-transport\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">En savoir plus<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\" aria-label=\"Pr\u00e9c\u00e9dent\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"22\" height=\"21\" viewBox=\"0 0 22 21\" fill=\"none\"><path d=\"M13.6875 5.25L8.2125 10.5L13.6875 15.75\" stroke=\"#EC6839\" stroke-width=\"1.75\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\" aria-label=\"Suivant\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"22\" height=\"21\" viewBox=\"0 0 22 21\" fill=\"none\"><path d=\"M8.21289 15.75L13.6879 10.5L8.21289 5.25\" stroke=\"#EC6839\" stroke-width=\"1.75\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-257d43af is-dark e-flex e-con-boxed e-con e-parent\" data-id=\"257d43af\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2df0451a liquid-glass2 elementor-widget elementor-widget-text-editor\" data-id=\"2df0451a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Ce qui nous distingue<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-64280a0 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"64280a0\" data-element_type=\"widget\" data-e-type=\"widget\" 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(\/figma)--&gt;\"><\/span>Un impact concret pour vous<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-13d14bdd elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"13d14bdd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Une expertise pointue et une m\u00e9thodologie \u00e9prouv\u00e9e pour des r\u00e9sultats mesurables, en toute s\u00e9r\u00e9nit\u00e9.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-76f928f3 e-grid e-con-full e-con e-child\" data-id=\"76f928f3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5441d89a e-con-full e-flex e-con e-child\" data-id=\"5441d89a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation_mobile&quot;:&quot;fadeInLeft&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-573df67f elementor-widget elementor-widget-heading\" data-id=\"573df67f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Gains de tr\u00e9sorerie<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-233f4f35 elementor-widget elementor-widget-text-editor\" data-id=\"233f4f35\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>R\u00e9cup\u00e9rez les trop-vers\u00e9s, \u00e9liminez les co\u00fbts \u00e9vitables et g\u00e9n\u00e9rez des \u00e9conomies mesurables d\u00e8s les premi\u00e8res semaines.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-408c7d21 e-con-full e-flex e-con e-child\" data-id=\"408c7d21\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation_mobile&quot;:&quot;fadeInLeft&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4df4eb89 elementor-widget elementor-widget-heading\" data-id=\"4df4eb89\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Gains de temps<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5fb9e2d1 elementor-widget elementor-widget-text-editor\" data-id=\"5fb9e2d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Nos consultants prennent en main les t\u00e2ches chronophages pour recentrer vos \u00e9quipes sur leur c\u0153ur de m\u00e9tier.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-25003023 e-con-full e-flex e-con e-child\" data-id=\"25003023\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation_mobile&quot;:&quot;fadeInLeft&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4995b309 elementor-widget elementor-widget-heading\" data-id=\"4995b309\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Pilotage simplifi\u00e9<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55ff714 elementor-widget elementor-widget-text-editor\" data-id=\"55ff714\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Une visibilit\u00e9 consolid\u00e9e sur vos d\u00e9penses, des processus standardis\u00e9s et un reporting clair pour mieux d\u00e9cider.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1eb7a25f e-con-full e-flex e-con e-child\" data-id=\"1eb7a25f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation_mobile&quot;:&quot;fadeInLeft&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1b22eeca elementor-widget elementor-widget-heading\" data-id=\"1b22eeca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Processus s\u00e9curis\u00e9s<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f1306f1 elementor-widget elementor-widget-text-editor\" data-id=\"1f1306f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Contrats ma\u00eetris\u00e9s, facturation fiabilis\u00e9e et gouvernance procurement structur\u00e9e pour limiter tout risque financier.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4a41e22d e-flex e-con-boxed e-con e-parent\" data-id=\"4a41e22d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-268186a0 liquid-glass2 elementor-widget elementor-widget-text-editor\" data-id=\"268186a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>M\u00e9thodologie<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56576aa4 elementor-widget elementor-widget-heading\" data-id=\"56576aa4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Votre chemin vers la r\u00e9ussite<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-436327b1 elementor-widget elementor-widget-text-editor\" data-id=\"436327b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Une m\u00e9thode \u00e9prouv\u00e9e, de l&rsquo;audit \u00e0 l&rsquo;optimisation, pour transformer vos achats en levier de performance financi\u00e8re mesurable.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6494be0 e-grid e-con-full animate-fade-stagger e-con e-child\" data-id=\"6494be0\" data-element_type=\"container\" data-e-type=\"container\" id=\"mon-grid\">\n\t\t<div class=\"elementor-element elementor-element-66949dc0 e-con-full e-flex e-con e-child\" data-id=\"66949dc0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-43e10962 elementor-widget elementor-widget-heading\" data-id=\"43e10962\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">01.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dde7151 elementor-widget elementor-widget-heading\" data-id=\"dde7151\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Audit et diagnostic<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-611d4ede elementor-widget elementor-widget-text-editor\" data-id=\"611d4ede\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Analyse de vos d\u00e9penses, contrats et pratiques achats pour identifier pr\u00e9cis\u00e9ment vos leviers d&rsquo;\u00e9conomies.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-39ce3820 e-con-full e-flex e-con e-child\" data-id=\"39ce3820\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-44b059b2 elementor-widget elementor-widget-heading\" data-id=\"44b059b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">02.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20fc7b60 elementor-widget elementor-widget-heading\" data-id=\"20fc7b60\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Cartographie des besoins<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16a61d06 elementor-widget elementor-widget-text-editor\" data-id=\"16a61d06\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Qualification de vos besoins internes pour b\u00e2tir une strat\u00e9gie achats adapt\u00e9e \u00e0 votre organisation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5ca056eb e-con-full e-flex e-con e-child\" data-id=\"5ca056eb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6f9b9123 elementor-widget elementor-widget-heading\" data-id=\"6f9b9123\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">03.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-366039cd elementor-widget elementor-widget-heading\" data-id=\"366039cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Optimisation et ren\u00e9gociation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-12889fd5 elementor-widget elementor-widget-text-editor\" data-id=\"12889fd5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Mise en concurrence des fournisseurs et ren\u00e9gociation des contrats pour des \u00e9conomies imm\u00e9diates.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3c7c809 e-con-full e-flex e-con e-child\" data-id=\"3c7c809\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-516b8920 elementor-widget elementor-widget-heading\" data-id=\"516b8920\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">04.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-132a1d7d elementor-widget elementor-widget-heading\" data-id=\"132a1d7d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Suivi et pilotage<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-57d91cec elementor-widget elementor-widget-text-editor\" data-id=\"57d91cec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Reporting structur\u00e9, processus s\u00e9curis\u00e9s et accompagnement continu pour p\u00e9renniser les gains obtenus.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6996db7e e-flex e-con-boxed elementor-invisible e-con e-parent\" data-id=\"6996db7e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-67434c66 liquid-glass2 elementor-widget elementor-widget-text-editor\" data-id=\"67434c66\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Performance<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5cb5feb7 elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"5cb5feb7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Nos chiffres cl\u00e9s<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7e2467b3 e-flex e-con-boxed e-con e-child\" data-id=\"7e2467b3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-5f552774 liquid-class2 e-con-full e-flex e-con e-child\" data-id=\"5f552774\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2bbb10c elementor-widget elementor-widget-image\" data-id=\"2bbb10c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"23\" height=\"21\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/2\/files\/2026\/03\/people.svg\" class=\"attachment-thumbnail size-thumbnail wp-image-294\" alt=\"people\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c099e26 elementor-widget elementor-widget-heading\" data-id=\"c099e26\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">95%<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-33d6c319 elementor-widget elementor-widget-text-editor\" data-id=\"33d6c319\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>des missions se soldent par une am\u00e9lioration des prestations<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b223614 liquid-class2 e-con-full e-flex e-con e-child\" data-id=\"b223614\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3967d061 elementor-widget elementor-widget-image\" data-id=\"3967d061\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"15\" height=\"23\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/2\/files\/2026\/03\/achievement.svg\" class=\"attachment-thumbnail size-thumbnail wp-image-295\" alt=\"achievement\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b8a9dc8 elementor-widget elementor-widget-heading\" data-id=\"7b8a9dc8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">50 ans <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74e0521f elementor-widget elementor-widget-text-editor\" data-id=\"74e0521f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>de s\u00e9niorit\u00e9 en cumul\u00e9 de nos \u00e9quipes conseil int\u00e9rim<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-20ab6a1a liquid-class2 e-con-full e-flex e-con e-child\" data-id=\"20ab6a1a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3dbb128b elementor-widget elementor-widget-image\" data-id=\"3dbb128b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"23\" height=\"15\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/2\/files\/2026\/03\/money.svg\" class=\"attachment-thumbnail size-thumbnail wp-image-298\" alt=\"money\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5212ac6b elementor-widget elementor-widget-heading\" data-id=\"5212ac6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">5 \u00e0 10%<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73c346ca elementor-widget elementor-widget-text-editor\" data-id=\"73c346ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>de r\u00e9duction possible sur le co\u00fbt de vos contrats d\u2019int\u00e9rim selon le secteur<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1b5daa10 e-flex e-con-boxed e-con e-parent\" data-id=\"1b5daa10\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7a5780f0 liquid-glass elementor-widget elementor-widget-text-editor\" data-id=\"7a5780f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La performance en action<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1bcd5ff elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"1bcd5ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">D\u00e9couvrez les r\u00e9sultats obtenus pour nos clients<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f1e51bf elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"f1e51bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Entreprises innovantes, grands groupes, acteurs publics et associations font confiance \u00e0 Leyton pour identifier de nouvelles marges de man\u0153uvre, s\u00e9curiser leurs d\u00e9marches et acc\u00e9l\u00e9rer leurs projets.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6936540e elementor-arrows-position-outside elementor-pagination-type-bullets elementor-pagination-position-outside elementor-widget elementor-widget-n-carousel\" data-id=\"6936540e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;carousel_items&quot;:[{&quot;slide_title&quot;:&quot;Slide #2&quot;,&quot;_id&quot;:&quot;f2ede2b&quot;},{&quot;slide_title&quot;:&quot;Slide #3&quot;,&quot;_id&quot;:&quot;9ff799d&quot;}],&quot;slides_to_show&quot;:&quot;2&quot;,&quot;autoplay_speed&quot;:&quot;3500&quot;,&quot;slides_to_show_tablet&quot;:&quot;2&quot;,&quot;slides_to_show_mobile&quot;:&quot;1&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;infinite&quot;:&quot;yes&quot;,&quot;speed&quot;:500,&quot;offset_sides&quot;:&quot;none&quot;,&quot;arrows&quot;:&quot;yes&quot;,&quot;pagination&quot;:&quot;bullets&quot;,&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;image_spacing_custom_widescreen&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-carousel.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-carousel swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Carousel\" dir=\"ltr\">\n\t\t\t<div class=\"swiper-wrapper\" aria-live=\"off\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"1\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 sur 2\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-733208ee cta_wrapper e-flex e-con-boxed e-con e-child\" data-id=\"733208ee\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-70f782b5 elementor-widget elementor-widget-text-editor\" data-id=\"70f782b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"text-decoration: underline;\"><strong>Int\u00e9rim<\/strong><\/span><\/p><p><strong>T\u00e9moignage de AGPM<\/strong><\/p><p>Acteur de la protection des m\u00e9tiers de la D\u00e9fense-S\u00e9curit\u00e9 avec 900 employ\u00e9s<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e29dabe elementor-widget elementor-widget-image\" data-id=\"2e29dabe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"351\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/2\/files\/2024\/01\/GettyImages-1210536681_1728x756px-1024x449.jpg\" class=\"attachment-large size-large wp-image-1229\" alt=\"Mission int\u00e9rim : T\u00e9moignage d&apos;AGPM\" srcset=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/2\/files\/2024\/01\/GettyImages-1210536681_1728x756px-1024x449.jpg 1024w, https:\/\/leyton.com\/wp-content\/blogs.dir\/2\/files\/2024\/01\/GettyImages-1210536681_1728x756px-300x131.jpg 300w, https:\/\/leyton.com\/wp-content\/blogs.dir\/2\/files\/2024\/01\/GettyImages-1210536681_1728x756px-768x336.jpg 768w, https:\/\/leyton.com\/wp-content\/blogs.dir\/2\/files\/2024\/01\/GettyImages-1210536681_1728x756px-1536x673.jpg 1536w, https:\/\/leyton.com\/wp-content\/blogs.dir\/2\/files\/2024\/01\/GettyImages-1210536681_1728x756px-400x175.jpg 400w, https:\/\/leyton.com\/wp-content\/blogs.dir\/2\/files\/2024\/01\/GettyImages-1210536681_1728x756px.jpg 1726w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b896185 elementor-widget elementor-widget-text-editor\" data-id=\"b896185\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\"><strong>Optimiser les contrats cadres int\u00e9rim tout en r\u00e9duisant le nombre de prestataires<\/strong><\/p><div role=\"feed\" aria-label=\"Messages de la conversation\" aria-describedby=\"_r_1nu_\" aria-busy=\"false\" data-find-provider-scope=\"\"><div data-sizer-excess=\"0\" data-rocksteady-sizer=\"\"><div data-rs-index=\"23\" data-index=\"23\" data-last-message=\"true\"><div tabindex=\"0\" role=\"article\" aria-setsize=\"24\" aria-posinset=\"24\" aria-label=\"Message 24 sur 24\"><div data-test-render-count=\"1\"><div class=\"group group\/message-row\"><div class=\"contents\"><div class=\"group relative relative pb-[var(--msg-assistant-pb,0.75rem)]\" data-is-streaming=\"false\"><div class=\"font-claude-response relative leading-[1.65rem] [&amp;_pre&gt;div]:bg-bg-000\/50 [&amp;_pre&gt;div]:border-0.5 [&amp;_pre&gt;div]:border-border-400 [&amp;_.ignore-pre-bg&gt;div]:bg-transparent [&amp;_.standard-markdown_:is(p,blockquote,h1,h2,h3,h4,h5,h6)]:pl-2 [&amp;_.standard-markdown_:is(p,blockquote,ul,ol,h1,h2,h3,h4,h5,h6)]:pr-8 [&amp;_.progressive-markdown_:is(p,blockquote,h1,h2,h3,h4,h5,h6)]:pl-2 [&amp;_.progressive-markdown_:is(p,blockquote,ul,ol,h1,h2,h3,h4,h5,h6)]:pr-8\"><div><div class=\"standard-markdown grid-cols-1 grid [&amp;_&gt;_*]:min-w-0 gap-3 [&amp;_&gt;_*:last-child]:mb-0 print:block print:[&amp;_&gt;_*_+_*]:mt-3 standard-markdown\"><p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\">Face \u00e0 des difficult\u00e9s de recrutement en CDI, AGPM a revu ses contrats cadres int\u00e9rim avec Leyton, pour un niveau de service et d&rsquo;engagement satisfaisant.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-75e310ea elementor-widget elementor-widget-button\" data-id=\"75e310ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/leyton.com\/fr\/analyses\/case-study\/mission-interim-temoignage-dagpm\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">D\u00e9couvrir le t\u00e9moignage<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"2\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 sur 2\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-626df4c1 cta_wrapper e-flex e-con-boxed e-con e-child\" data-id=\"626df4c1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3e86027c elementor-widget elementor-widget-text-editor\" data-id=\"3e86027c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"text-decoration: underline;\"><strong>Audit Recovery<\/strong><\/span><\/p><p><strong>T\u00e9moignage de Restalliance<\/strong><\/p><p>Soci\u00e9t\u00e9 de restauration collective pour le secteur de la sant\u00e9 et du m\u00e9dico-social<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e82df0b elementor-widget elementor-widget-image\" data-id=\"4e82df0b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"351\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/2\/files\/2023\/04\/GettyImages-1213042630_1728x756px-1024x449.jpg\" class=\"attachment-large size-large wp-image-1190\" alt=\"Audit Recovery : T\u00e9moignage de Restalliance\" srcset=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/2\/files\/2023\/04\/GettyImages-1213042630_1728x756px-1024x449.jpg 1024w, https:\/\/leyton.com\/wp-content\/blogs.dir\/2\/files\/2023\/04\/GettyImages-1213042630_1728x756px-300x131.jpg 300w, https:\/\/leyton.com\/wp-content\/blogs.dir\/2\/files\/2023\/04\/GettyImages-1213042630_1728x756px-768x336.jpg 768w, https:\/\/leyton.com\/wp-content\/blogs.dir\/2\/files\/2023\/04\/GettyImages-1213042630_1728x756px-1536x673.jpg 1536w, https:\/\/leyton.com\/wp-content\/blogs.dir\/2\/files\/2023\/04\/GettyImages-1213042630_1728x756px-400x175.jpg 400w, https:\/\/leyton.com\/wp-content\/blogs.dir\/2\/files\/2023\/04\/GettyImages-1213042630_1728x756px.jpg 1726w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e513d6d elementor-widget elementor-widget-text-editor\" data-id=\"e513d6d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\"><strong>S\u00e9curiser le recouvrement de cash sur 600 000 factures fournisseurs<\/strong><\/p><div role=\"feed\" aria-label=\"Messages de la conversation\" aria-describedby=\"_r_1nu_\" aria-busy=\"false\" data-find-provider-scope=\"\"><div data-sizer-excess=\"0\" data-rocksteady-sizer=\"\"><div data-rs-index=\"25\" data-index=\"25\" data-last-message=\"true\"><div tabindex=\"0\" role=\"article\" aria-setsize=\"26\" aria-posinset=\"26\" aria-label=\"Message 26 sur 26\"><div data-test-render-count=\"1\"><div class=\"group group\/message-row\"><div class=\"contents\"><div class=\"group relative relative pb-[var(--msg-assistant-pb,0.75rem)]\" data-is-streaming=\"false\"><div class=\"font-claude-response relative leading-[1.65rem] [&amp;_pre&gt;div]:bg-bg-000\/50 [&amp;_pre&gt;div]:border-0.5 [&amp;_pre&gt;div]:border-border-400 [&amp;_.ignore-pre-bg&gt;div]:bg-transparent [&amp;_.standard-markdown_:is(p,blockquote,h1,h2,h3,h4,h5,h6)]:pl-2 [&amp;_.standard-markdown_:is(p,blockquote,ul,ol,h1,h2,h3,h4,h5,h6)]:pr-8 [&amp;_.progressive-markdown_:is(p,blockquote,h1,h2,h3,h4,h5,h6)]:pl-2 [&amp;_.progressive-markdown_:is(p,blockquote,ul,ol,h1,h2,h3,h4,h5,h6)]:pr-8\"><div><div class=\"standard-markdown grid-cols-1 grid [&amp;_&gt;_*]:min-w-0 gap-3 [&amp;_&gt;_*:last-child]:mb-0 print:block print:[&amp;_&gt;_*_+_*]:mt-3 standard-markdown\"><p class=\"font-claude-response-body break-words whitespace-normal\" dir=\"ltr\">En 2 mois, Leyton a permis \u00e0 Restalliance de r\u00e9cup\u00e9rer des doubles paiements et avoirs manquants, avec un taux de recouvrement de 0,10% du volume d&rsquo;achat.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f3eabf1 cta_wrapper elementor-widget elementor-widget-button\" data-id=\"f3eabf1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/leyton.com\/fr\/analyses\/case-study\/audit-recovery-temoignage-de-restalliance\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">D\u00e9couvrir le t\u00e9moignage<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\" aria-label=\"Pr\u00e9c\u00e9dent\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"22\" height=\"21\" viewBox=\"0 0 22 21\" fill=\"none\"><path d=\"M13.6875 5.25L8.2125 10.5L13.6875 15.75\" stroke=\"#EC6839\" stroke-width=\"1.75\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\" aria-label=\"Suivant\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"22\" height=\"21\" viewBox=\"0 0 22 21\" fill=\"none\"><path d=\"M8.21249 15.75L13.6875 10.5L8.21249 5.25\" stroke=\"#EC6839\" stroke-width=\"1.75\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-68efc9d1 elementor-widget elementor-widget-html\" data-id=\"68efc9d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!--<div id=\"videoModal\" style=\"position:fixed;top:0;left:0;width:100%;height:100%;z-index:99999;align-items:center;justify-content:center\">-->\r\n<!--  <span style=\"position:absolute;top:20px;right:32px;color:white;font-size:40px;cursor:pointer;line-height:1\">\u2715<\/span>-->\r\n<!--  <video id=\"myVideo\" controls autoplay style=\"max-height:85%;border-radius:12px\"><\/video>-->\r\n<!--<\/div>-->\r\n\r\n\r\n<div id=\"gfi-video-popup\" style=\"display:none; position:fixed; top:0; left:0; width:100%; height:100%; background:rgba(0,0,0,0.85); z-index:99999; align-items:center; justify-content:center;\">\r\n  <span onclick=\"\r\n    document.getElementById('gfi-video-popup').style.display='none';\r\n    document.getElementById('gfi-video-popup-video').pause();\r\n    document.getElementById('gfi-video-popup-video').src='';\"\r\n    style=\"position:absolute; top:20px; right:32px; color:white; font-size:40px; cursor:pointer; line-height:1;\">\u2715<\/span>\r\n  <video id=\"gfi-video-popup-video\" controls autoplay style=\"max-height:85%; max-width:100%; border-radius:12px;\"><\/video>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2c493d75 e-flex e-con-boxed e-con e-parent\" data-id=\"2c493d75\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55f3d6e liquid-glass2 elementor-widget elementor-widget-text-editor\" data-id=\"55f3d6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Vos ressources<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7eaa72bb elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"7eaa72bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Nos derni\u00e8res analyses<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6954db2f elementor-arrows-position-outside elementor-widget__width-initial elementor-pagination-type-bullets elementor-pagination-position-outside elementor-widget elementor-widget-loop-carousel\" data-id=\"6954db2f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;template_id&quot;:&quot;243&quot;,&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:40,&quot;sizes&quot;:[]},&quot;_skin&quot;:&quot;post&quot;,&quot;slides_to_show&quot;:&quot;3&quot;,&quot;slides_to_show_widescreen&quot;:&quot;3&quot;,&quot;slides_to_show_laptop&quot;:&quot;3&quot;,&quot;slides_to_show_tablet_extra&quot;:&quot;3&quot;,&quot;slides_to_show_tablet&quot;:&quot;2&quot;,&quot;slides_to_show_mobile_extra&quot;:&quot;2&quot;,&quot;slides_to_show_mobile&quot;:&quot;1&quot;,&quot;slides_to_scroll&quot;:&quot;1&quot;,&quot;edit_handle_selector&quot;:&quot;.elementor-loop-container&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;speed&quot;:500,&quot;arrows&quot;:&quot;yes&quot;,&quot;pagination&quot;:&quot;bullets&quot;,&quot;image_spacing_custom_widescreen&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"loop-carousel.post\">\n\t\t\t\t\t\t\t<div class=\"swiper elementor-loop-container elementor-grid\" role=\"list\" dir=\"ltr\">\n\t\t\t\t<div class=\"swiper-wrapper\" aria-live=\"off\">\n\t\t<style id=\"loop-243\">.elementor-243 .elementor-element.elementor-element-4a81bb3{--display:flex;}.elementor-widget-theme-post-featured-image .widget-image-caption{color:var( --e-global-color-text );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-weight:var( --e-global-typography-text-font-weight );}.elementor-243 .elementor-element.elementor-element-da7c2db{text-align:center;}.elementor-243 .elementor-element.elementor-element-da7c2db img{width:100%;}.elementor-243 .elementor-element.elementor-element-ed8ba0b{--display:flex;--gap:0px 0px;--row-gap:0px;--column-gap:0px;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-243 .elementor-element.elementor-element-4e557b8{margin:0px 0px calc(var(--kit-widget-spacing, 0px) + 12px) 0px;padding:0px 0px 0px 0px;border-radius:37px 37px 37px 37px;}.elementor-widget-heading .elementor-heading-title{font-family:var( --e-global-typography-primary-font-family ), Sans-serif;font-weight:var( --e-global-typography-primary-font-weight );color:var( --e-global-color-primary );}.elementor-243 .elementor-element.elementor-element-b28abc9 .elementor-heading-title{font-family:\"Montserrat\", Sans-serif;font-size:16px;font-weight:600;line-height:22px;color:#FFFFFF;}.elementor-243 .elementor-element.elementor-element-b28abc9{padding:0px 0px 06px 0px;width:var( --container-widget-width, 91% );max-width:91%;--container-widget-width:91%;--container-widget-flex-grow:0;}.elementor-243 .elementor-element.elementor-element-aa0cc76{--display:flex;--flex-direction:row;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;--align-items:center;--gap:10px 10px;--row-gap:10px;--column-gap:10px;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-widget-text-editor{font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-weight:var( --e-global-typography-text-font-weight );color:var( --e-global-color-text );}.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:var( --e-global-color-primary );}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap, .elementor-widget-text-editor.elementor-drop-cap-view-default .elementor-drop-cap{color:var( --e-global-color-primary );border-color:var( --e-global-color-primary );}.elementor-243 .elementor-element.elementor-element-26d0996{font-family:\"Montserrat\", Sans-serif;font-size:13px;font-weight:400;line-height:19px;color:#FFFFFF8C;}.elementor-243 .elementor-element.elementor-element-5d9c55d{--display:flex;--gap:12px 12px;--row-gap:12px;--column-gap:12px;}.elementor-243 .elementor-element.elementor-element-5749d03{--display:flex;--flex-direction:row;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;--align-items:center;--gap:10px 10px;--row-gap:10px;--column-gap:10px;--flex-wrap:wrap;--align-content:flex-start;--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-243 .elementor-element.elementor-element-8b8720f .elementor-heading-title{font-family:\"Montserrat\", Sans-serif;font-size:13px;font-weight:500;line-height:17px;color:#012D48;}.elementor-243 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backdrop-filter: blur(9px);             \n    -webkit-backdrop-filter: blur(5px);\n    border-radius: 20px;\n    border: 1px solid rgba(255,255,255,0.45);\n    display: flex;\n    flex-direction: column;\n    gap: 12px;\n    opacity: 0;\n    transform: translateY(100%);\n    transition: transform 0.4s cubic-bezier(0.25,0.8,0.25,1), opacity 0.3s ease;\n}\/* End custom CSS *\/\n\/* Start custom CSS for button, class: .elementor-element-71d5137 *\/.elementor-243 .elementor-element.elementor-element-71d5137 .elementor-button-icon{\n    transform: rotate(-35deg);\n}\/* End custom CSS *\/\n\/* Start custom CSS for container, class: .elementor-element-4a81bb3 *\/.elementor-243 .elementor-element.elementor-element-4a81bb3 {\r\n    border-radius: 20px;\r\n    overflow: hidden;\r\n    position: relative;\r\n    min-height: 350px;\r\n}\r\n\r\n.elementor-243 .elementor-element.elementor-element-4a81bb3::after {\r\n    content: '';\r\n    position: absolute;\r\n    inset: 0;\r\n    background: linear-gradient(180deg, rgba(0, 0, 0, 0.00) 25%, rgba(0, 43, 72, 0.85) 100%);\r\n    pointer-events: none;\r\n    border-radius: 16px;\r\n}\r\n.elementor-243 .elementor-element.elementor-element-4a81bb3:hover .card-content {\r\n    opacity: 1 !important;\r\n    transform: translateY(0) !important;\r\n}\r\n.elementor-243 .elementor-element.elementor-element-4a81bb3 .card-button{\r\n    opacity: 0;\r\n    position: absolute;\r\n    right: 24px;\r\n    bottom: 24px;\r\n    z-index: 2;\r\n    transition: .3s;\r\n    \r\n}\r\n.elementor-243 .elementor-element.elementor-element-4a81bb3:hover .card-button {\r\n    opacity: 1 ;\r\n    z-index: 3;\r\n}\r\n.elementor-243 .elementor-element.elementor-element-4a81bb3 .card-term{\r\n    width: fit-content;\r\n    background-color: #FFFFFF2E;\r\n    border-radius: 37px;\r\n    line-height: 1;\r\n    font-size: 12px;\r\n    padding: 4px 12px;\r\n    line-height: 16px;\r\n    color: white;\r\n    font-family: \"Montserrat\";\r\n    font-weight: 500;\r\n}\r\n\r\n.elementor-243 .elementor-element.elementor-element-4a81bb3:hover .card-content .card-term{\r\n    color:#012D48;\r\n   \r\n}\/* End custom CSS *\/<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"243\" class=\"elementor elementor-243 swiper-slide e-loop-item e-loop-item-6864 post-6864 whitepaper type-whitepaper status-publish format-standard has-post-thumbnail hentry tag-collectivites expertise-performance-fiscale expertise-performance-rh\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-4a81bb3 e-flex e-con-boxed e-con e-parent\" data-id=\"4a81bb3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-da7c2db elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"da7c2db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"401\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/2\/files\/2026\/08\/guide-collectivite-2-768x401.png\" class=\"attachment-medium_large size-medium_large wp-image-6887\" alt=\"Guide fiscal et RH des collectivit\u00e9s 2026\" srcset=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/2\/files\/2026\/08\/guide-collectivite-2-768x401.png 768w, https:\/\/leyton.com\/wp-content\/blogs.dir\/2\/files\/2026\/08\/guide-collectivite-2-300x157.png 300w, https:\/\/leyton.com\/wp-content\/blogs.dir\/2\/files\/2026\/08\/guide-collectivite-2-1024x535.png 1024w, https:\/\/leyton.com\/wp-content\/blogs.dir\/2\/files\/2026\/08\/guide-collectivite-2-400x209.png 400w, https:\/\/leyton.com\/wp-content\/blogs.dir\/2\/files\/2026\/08\/guide-collectivite-2.png 1200w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ed8ba0b e-con-full e-flex e-con e-child\" data-id=\"ed8ba0b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4e557b8 elementor-widget elementor-widget-shortcode\" data-id=\"4e557b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"card-term liquid-glass2\">Performance fiscale<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b28abc9 elementor-widget__width-initial title-exluded elementor-widget elementor-widget-heading\" data-id=\"b28abc9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Guide des collectivit\u00e9s 2026 : ces recettes qui vous appartiennent d\u00e9j\u00e0<\/h3>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aa0cc76 e-con-full e-flex e-con e-child\" data-id=\"aa0cc76\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1a37604 elementor-widget elementor-widget-shortcode\" data-id=\"1a37604\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"cpt-label cpt-label--whitepaper\">Livre blanc<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26d0996 elementor-widget elementor-widget-text-editor\" data-id=\"26d0996\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t5 ao\u00fbt 2026\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5d9c55d e-con-full card-content e-flex e-con e-child\" data-id=\"5d9c55d\" data-element_type=\"container\" data-e-type=\"container\" aria-hidden=\"true\" tabindex=\"-1\" inert=\"true\">\n\t\t<div class=\"elementor-element elementor-element-5749d03 e-con-full e-flex e-con e-child\" data-id=\"5749d03\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-85f5b92 elementor-widget elementor-widget-shortcode\" data-id=\"85f5b92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"card-term liquid-glass2\">Performance fiscale<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ecf1a42 elementor-widget elementor-widget-text-editor\" data-id=\"ecf1a42\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t5 ao\u00fbt 2026\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c08e52b elementor-widget__width-initial title-exluded elementor-widget elementor-widget-heading\" data-id=\"c08e52b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Guide des collectivit\u00e9s 2026 : ces recettes qui vous appartiennent d\u00e9j\u00e0<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee47cfc elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"ee47cfc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t\tGel de la DGF, r\u00e9forme de la protection sociale compl\u00e9mentaire (PSC), absent\u00e9isme en hausse : les marges de man\u0153uvre des collectivit\u00e9s se resserrent ann\u00e9e apr\u00e8s ann\u00e9e. Ce guide \u00e9dition 2026 synth\u00e9tise les leviers RH, fiscaux et \u00e9nerg\u00e9tiques identifi\u00e9s, avec cas concrets et montants r\u00e9cup\u00e9r\u00e9s \u00e0 l'appui.\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71d5137 elementor-align-right fx-flood card-button elementor-widget elementor-widget-button\" data-id=\"71d5137\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/leyton.com\/fr\/analyses\/livre-blanc\/guide-fiscal-rh-collectivites-2026-2027\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">En savoir plus<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"243\" class=\"elementor elementor-243 swiper-slide e-loop-item e-loop-item-4775 post-4775 whitepaper type-whitepaper status-publish format-standard has-post-thumbnail hentry expertise-financement-de-linnovation\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-4a81bb3 e-flex e-con-boxed e-con e-parent\" data-id=\"4a81bb3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-da7c2db elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"da7c2db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"336\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/2\/files\/2026\/07\/Guide-CIR-2026-3-1536x672.jpg-1-768x336.webp\" class=\"attachment-medium_large size-medium_large wp-image-4777\" alt=\"Guide-CIR-2026\" srcset=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/2\/files\/2026\/07\/Guide-CIR-2026-3-1536x672.jpg-1-768x336.webp 768w, https:\/\/leyton.com\/wp-content\/blogs.dir\/2\/files\/2026\/07\/Guide-CIR-2026-3-1536x672.jpg-1-300x131.webp 300w, https:\/\/leyton.com\/wp-content\/blogs.dir\/2\/files\/2026\/07\/Guide-CIR-2026-3-1536x672.jpg-1-1024x448.webp 1024w, https:\/\/leyton.com\/wp-content\/blogs.dir\/2\/files\/2026\/07\/Guide-CIR-2026-3-1536x672.jpg-1-400x175.webp 400w, https:\/\/leyton.com\/wp-content\/blogs.dir\/2\/files\/2026\/07\/Guide-CIR-2026-3-1536x672.jpg-1.webp 1536w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ed8ba0b e-con-full e-flex e-con e-child\" data-id=\"ed8ba0b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4e557b8 elementor-widget elementor-widget-shortcode\" data-id=\"4e557b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"card-term liquid-glass2\">Financement de l&#039;innovation<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b28abc9 elementor-widget__width-initial title-exluded elementor-widget elementor-widget-heading\" data-id=\"b28abc9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Guide CIR 2026 : s\u00e9curisez et optimisez votre R&#038;D<\/h3>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aa0cc76 e-con-full e-flex e-con e-child\" data-id=\"aa0cc76\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1a37604 elementor-widget elementor-widget-shortcode\" data-id=\"1a37604\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"cpt-label cpt-label--whitepaper\">Livre blanc<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26d0996 elementor-widget elementor-widget-text-editor\" data-id=\"26d0996\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t29 juillet 2026\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5d9c55d e-con-full card-content e-flex e-con e-child\" data-id=\"5d9c55d\" data-element_type=\"container\" data-e-type=\"container\" aria-hidden=\"true\" tabindex=\"-1\" inert=\"true\">\n\t\t<div class=\"elementor-element elementor-element-5749d03 e-con-full e-flex e-con e-child\" data-id=\"5749d03\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-85f5b92 elementor-widget elementor-widget-shortcode\" data-id=\"85f5b92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"card-term liquid-glass2\">Financement de l&#039;innovation<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ecf1a42 elementor-widget elementor-widget-text-editor\" data-id=\"ecf1a42\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t29 juillet 2026\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c08e52b elementor-widget__width-initial title-exluded elementor-widget elementor-widget-heading\" data-id=\"c08e52b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Guide CIR 2026 : s\u00e9curisez et optimisez votre R&#038;D<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee47cfc elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"ee47cfc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t\tCalcul, \u00e9ligibilit\u00e9, dossier technique, contr\u00f4le fiscal\u2026 les r\u00e8gles \u00e9voluent chaque ann\u00e9e et les zones de risque se multiplient.\n\nNous avons r\u00e9uni dans ce guide tout ce qu'un DAF ou un directeur R&amp;D doit savoir pour d\u00e9clarer son CIR avec m\u00e9thode et conformit\u00e9 face \u00e0 l'administration fiscale.\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71d5137 elementor-align-right fx-flood card-button elementor-widget elementor-widget-button\" data-id=\"71d5137\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/leyton.com\/fr\/analyses\/livre-blanc\/guide-cir-2026\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">En savoir plus<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"243\" class=\"elementor elementor-243 swiper-slide e-loop-item e-loop-item-869 post-869 whitepaper type-whitepaper status-publish format-standard has-post-thumbnail hentry category-innovation-video-fr-fr tag-cir-fr tag-dossier-technique-fr tag-financement-innovation-fr expertise-financement-de-linnovation\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-4a81bb3 e-flex e-con-boxed e-con e-parent\" data-id=\"4a81bb3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-da7c2db elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"da7c2db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"336\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/2\/files\/2026\/03\/Dossier-technique-CIR-2026-le-guide-pour-un-montage-securise-768x336.jpg\" class=\"attachment-medium_large size-medium_large wp-image-870\" alt=\"Dossier technique CIR 2026 le guide pour un montage s\u00e9curis\u00e9\" srcset=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/2\/files\/2026\/03\/Dossier-technique-CIR-2026-le-guide-pour-un-montage-securise-768x336.jpg 768w, https:\/\/leyton.com\/wp-content\/blogs.dir\/2\/files\/2026\/03\/Dossier-technique-CIR-2026-le-guide-pour-un-montage-securise-300x131.jpg 300w, https:\/\/leyton.com\/wp-content\/blogs.dir\/2\/files\/2026\/03\/Dossier-technique-CIR-2026-le-guide-pour-un-montage-securise-1024x448.jpg 1024w, https:\/\/leyton.com\/wp-content\/blogs.dir\/2\/files\/2026\/03\/Dossier-technique-CIR-2026-le-guide-pour-un-montage-securise-1536x672.jpg 1536w, https:\/\/leyton.com\/wp-content\/blogs.dir\/2\/files\/2026\/03\/Dossier-technique-CIR-2026-le-guide-pour-un-montage-securise-400x175.jpg 400w, https:\/\/leyton.com\/wp-content\/blogs.dir\/2\/files\/2026\/03\/Dossier-technique-CIR-2026-le-guide-pour-un-montage-securise.jpg 1728w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ed8ba0b e-con-full e-flex e-con e-child\" data-id=\"ed8ba0b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4e557b8 elementor-widget elementor-widget-shortcode\" data-id=\"4e557b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"card-term liquid-glass2\">Financement de l&#039;innovation<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b28abc9 elementor-widget__width-initial title-exluded elementor-widget elementor-widget-heading\" data-id=\"b28abc9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Dossier technique CIR 2026 : guide complet<\/h3>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aa0cc76 e-con-full e-flex e-con e-child\" data-id=\"aa0cc76\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1a37604 elementor-widget elementor-widget-shortcode\" data-id=\"1a37604\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"cpt-label cpt-label--whitepaper\">Livre blanc<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26d0996 elementor-widget elementor-widget-text-editor\" data-id=\"26d0996\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t13 mars 2026\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5d9c55d e-con-full card-content e-flex e-con e-child\" data-id=\"5d9c55d\" data-element_type=\"container\" data-e-type=\"container\" aria-hidden=\"true\" tabindex=\"-1\" inert=\"true\">\n\t\t<div class=\"elementor-element elementor-element-5749d03 e-con-full e-flex e-con e-child\" data-id=\"5749d03\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8b8720f title-exluded card-term liquid-glass2  elementor-widget elementor-widget-heading\" data-id=\"8b8720f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/leyton.com\/fr\/category\/solutions-fr\/innovation-video-fr-fr\/\" rel=\"tag\">Innovation<\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85f5b92 elementor-widget elementor-widget-shortcode\" data-id=\"85f5b92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"card-term liquid-glass2\">Financement de l&#039;innovation<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ecf1a42 elementor-widget elementor-widget-text-editor\" data-id=\"ecf1a42\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t13 mars 2026\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c08e52b elementor-widget__width-initial title-exluded elementor-widget elementor-widget-heading\" data-id=\"c08e52b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Dossier technique CIR 2026 : guide complet<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71d5137 elementor-align-right fx-flood card-button elementor-widget elementor-widget-button\" data-id=\"71d5137\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/leyton.com\/fr\/analyses\/livre-blanc\/dossier-technique-cir-2026\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">En savoir plus<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\" aria-label=\"Pr\u00e9c\u00e9dent\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-chevron-left\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M646 125C629 125 613 133 604 142L308 442C296 454 292 471 292 487 292 504 296 521 308 533L604 854C617 867 629 875 646 875 663 875 679 871 692 858 704 846 713 829 713 812 713 796 708 779 692 767L438 487 692 225C700 217 708 204 708 187 708 171 704 154 692 142 675 129 663 125 646 125Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\" aria-label=\"Suivant\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-chevron-right\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M696 533C708 521 713 504 713 487 713 471 708 454 696 446L400 146C388 133 375 125 354 125 338 125 325 129 313 142 300 154 292 171 292 187 292 204 296 221 308 233L563 492 304 771C292 783 288 800 288 817 288 833 296 850 308 863 321 871 338 875 354 875 371 875 388 867 400 854L696 533Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-643346f1 fx-flood-icon elementor-widget elementor-widget-button\" data-id=\"643346f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/..\/fr\/analyses\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3.23438 7.75781L12.2849 7.75781\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M7.75781 3.2323L12.2831 7.75755L7.75781 12.2828\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Voir toutes les analyses<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1f7e5b82 e-flex e-con-boxed e-con e-parent\" data-id=\"1f7e5b82\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4cacea7c liquid-glass2 elementor-widget elementor-widget-text-editor\" data-id=\"4cacea7c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Passez \u00e0 l&rsquo;action<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74a11454 elementor-widget elementor-widget-heading\" data-id=\"74a11454\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Calculez vos <span>gains<\/span> potentiels<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-773b3e2a elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"773b3e2a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>S\u00e9curisez vos achats tout en am\u00e9liorant votre cha\u00eene de valeur. Obtenez en quelques jours une estimation concr\u00e8te de vos gains potentiels, sans engagement de votre part.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24ec5ebe fx-flood-icon elementor-widget elementor-widget-button\" data-id=\"24ec5ebe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/..\/fr\/contactez-nous\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3.23438 7.75781L12.2849 7.75781\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M7.75781 3.2323L12.2831 7.75755L7.75781 12.2828\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Estimer mes \u00e9conomies<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4de3109d elementor-widget elementor-widget-html\" data-id=\"4de3109d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"line-animation-container\">\r\n  <svg viewBox=\"0 0 642 612\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n    <path class=\"track\" d=\"M151.154 44.5068C257.063 -14.2382 384.676 -13.9709 486.177 44.1289L399.377 165.005C301.02 117.504 197.407 164.426 166.27 252.721C132.988 347.079 190.978 450.577 299.629 464.562L299.632 464.552C372.009 473.855 432.516 437.072 461.067 388.653C478.452 359.178 486.8 328.578 484.96 297.372C483.128 266.29 471.189 234.644 448.071 202.942L564.847 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strokeDasharray: [\r\n        { value: `20 ${length}`, duration: 0 },\r\n        { value: `150 ${length}`, duration: 7000, easing: 'easeInOutQuad' },\r\n        { value: `20 ${length}`, duration: 7000, easing: 'easeInOutQuad' }\r\n      ],\r\n      duration: 20000,\r\n      easing: 'linear',\r\n      loop: true\r\n    });\r\n  });\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b01ece1 e-flex e-con-boxed e-con e-parent\" data-id=\"b01ece1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7dcbd785 liquid-glass2 elementor-widget elementor-widget-text-editor\" data-id=\"7dcbd785\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>FAQ<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-119e3a76 elementor-widget elementor-widget-heading\" data-id=\"119e3a76\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Vos questions les plus fr\u00e9quentes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44b4e0b4 elementor-widget elementor-widget-text-editor\" data-id=\"44b4e0b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>L\u2019essentiel \u00e0 savoir sur la performance achat et le procurement<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48239bfe elementor-widget elementor-widget-n-accordion\" data-id=\"48239bfe\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1210\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1210\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Qu\u2019est-ce que la performance achats et pourquoi est-elle strat\u00e9gique pour une entreprise ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1210\" class=\"elementor-element elementor-element-1b98bf0b e-con-full e-flex e-con e-child\" data-id=\"1b98bf0b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1210\" class=\"elementor-element elementor-element-4826d05f e-flex e-con-boxed e-con e-child\" data-id=\"4826d05f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-57297c39 elementor-widget elementor-widget-text-editor\" data-id=\"57297c39\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La performance achats correspond \u00e0 la capacit\u00e9 d\u2019une organisation \u00e0 ma\u00eetriser son budget, s\u00e9curiser ses engagements et obtenir le meilleur rapport qualit\u00e9-prix aupr\u00e8s de ses fournisseurs et prestataires.<\/p><p>Elle ne se limite pas \u00e0 la n\u00e9gociation : elle englobe l\u2019analyse pr\u00e9cise de l\u2019organisation existante ,une cartographie rigoureuse des fournisseurs en place, le suivi des contrats, l\u2019\u00e9tude des risques et l\u2019optimisation des co\u00fbts sur des postes structurants comme les assurances IARD, les contrats de pr\u00e9voyance et mutuelle, les prestations d\u2019int\u00e9rim, l\u2019achat transport ou encore les processus de facturation.<\/p><p>Elle est strat\u00e9gique car les achats repr\u00e9sentent un poste majeur : am\u00e9liorer la performance achats permet de r\u00e9duire les co\u00fbts \u00e9vitables, de renforcer la pr\u00e9visibilit\u00e9 budg\u00e9taire, de limiter les risques contractuels et d\u2019augmenter imm\u00e9diatement la marge op\u00e9rationnelle. Pour une organisation comme pour une collectivit\u00e9, c\u2019est un levier direct de comp\u00e9titivit\u00e9 et de pilotage financier.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1211\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1211\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Quels sont les KPI essentiels pour mesurer la performance \u00e9conomique de la fonction achats ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1211\" class=\"elementor-element elementor-element-543b2de0 e-con-full e-flex e-con e-child\" data-id=\"543b2de0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1211\" class=\"elementor-element elementor-element-38637137 e-flex e-con-boxed e-con e-child\" data-id=\"38637137\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-34b64b65 elementor-widget elementor-widget-text-editor\" data-id=\"34b64b65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Les KPI achats permettent de mesurer l\u2019impact r\u00e9el de la fonction sur la d\u00e9pense, la qualit\u00e9 des prestations et la ma\u00eetrise des risques. Les indicateurs essentiels incluent le taux d\u2019\u00e9conomies r\u00e9alis\u00e9es, le co\u00fbt total d\u2019acquisition, le taux de conformit\u00e9 des achats et la performance fournisseur (qualit\u00e9, d\u00e9lais, litiges).<\/p><p>Certains postes n\u00e9cessitent \u00e9galement des KPIs sp\u00e9cifiques : le taux d\u2019erreurs de facturation pour les achats administratifs (audit recovery), le co\u00fbt moyen par mission pour les achats d\u2019int\u00e9rim, le ratio garanties \/ primes pour les assurances IARD, ou encore le co\u00fbt par collaborateur pour les assurances salari\u00e9s. Ensemble, ces indicateurs offrent une vision fiable de l\u2019efficacit\u00e9 achats et de sa contribution \u00e0 la performance financi\u00e8re.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1212\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1212\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Qu\u2019est-ce que le service \u201cprocurement\u201d et quel est son r\u00f4le dans une organisation ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1212\" class=\"elementor-element elementor-element-7d33dc06 e-con-full e-flex e-con e-child\" data-id=\"7d33dc06\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1212\" class=\"elementor-element elementor-element-109919bb e-flex e-con-boxed e-con e-child\" data-id=\"109919bb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-17e96c65 elementor-widget elementor-widget-text-editor\" data-id=\"17e96c65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Le service procurement regroupe l\u2019ensemble des activit\u00e9s li\u00e9es \u00e0 l\u2019identification des besoins, \u00e0 la s\u00e9lection des fournisseurs, \u00e0 la n\u00e9gociation des contrats et \u00e0 la gestion du cycle d\u2019achats \/ vente. Il assure la coh\u00e9rence entre les besoins des \u00e9quipes, les contraintes budg\u00e9taires et les objectifs de performance fix\u00e9s par la direction.<\/p><p>Son r\u00f4le est strat\u00e9gique : le procurement s\u00e9curise les engagements contractuels, garantit la qualit\u00e9 des prestations, optimise les co\u00fbts et r\u00e9duit les risques associ\u00e9s aux fournisseurs. En structurant les processus achats, il contribue directement \u00e0 la ma\u00eetrise de la d\u00e9pense, \u00e0 la fiabilit\u00e9 op\u00e9rationnelle et \u00e0 la comp\u00e9titivit\u00e9 globale de l\u2019organisation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1213\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1213\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Quelle est la diff\u00e9rence entre procurement et purchasing ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1213\" class=\"elementor-element elementor-element-7eda97d e-con-full e-flex e-con e-child\" data-id=\"7eda97d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1213\" class=\"elementor-element elementor-element-cddc26f e-flex e-con-boxed e-con e-child\" data-id=\"cddc26f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7ff0879 elementor-widget elementor-widget-text-editor\" data-id=\"7ff0879\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Le purchasing d\u00e9signe essentiellement l\u2019acte d\u2019achat : s\u00e9lectionner un fournisseur, n\u00e9gocier un prix et passer une commande. C\u2019est une fonction op\u00e9rationnelle centr\u00e9e sur l\u2019ex\u00e9cution et la transaction.<\/p><p>Le procurement, en revanche, couvre l\u2019ensemble du processus amont et aval : analyse des besoins, strat\u00e9gie achats, sourcing, \u00e9valuation des risques, pilotage des contrats, performance fournisseur et optimisation continue. C\u2019est une d\u00e9marche plus large, orient\u00e9e strat\u00e9gie et pilotage.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1214\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1214\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Comment mesurer la performance des achats et la qualit\u00e9 des fournisseurs ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1214\" class=\"elementor-element elementor-element-72d3b60 e-con-full e-flex e-con e-child\" data-id=\"72d3b60\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1214\" class=\"elementor-element elementor-element-6065914 e-flex e-con-boxed e-con e-child\" data-id=\"6065914\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-077f384 elementor-widget elementor-widget-text-editor\" data-id=\"077f384\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La performance achats se mesure en combinant des indicateurs financiers, op\u00e9rationnels et contractuels. Les organisations \u00e9valuent d\u2019abord l\u2019\u00e9conomie r\u00e9alis\u00e9e, la ma\u00eetrise des co\u00fbts et la conformit\u00e9 des achats aux processus internes. Elles analysent ensuite la performance fournisseur via des crit\u00e8res comme la qualit\u00e9 des prestations, le respect des d\u00e9lais, le taux de litiges, la fiabilit\u00e9 des engagements contractuels et la capacit\u00e9 d\u2019innovation.<\/p><p>Croiser ces donn\u00e9es permet de piloter la d\u00e9pense avec pr\u00e9cision, d\u2019identifier les fournisseurs strat\u00e9giques et d\u2019am\u00e9liorer en continu la contribution des achats \u00e0 la performance globale de l\u2019entreprise.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1215\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1215\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Quels sont les leviers les plus efficaces pour r\u00e9duire le poste achats sans d\u00e9grader la qualit\u00e9 ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1215\" class=\"elementor-element elementor-element-c994a29 e-con-full e-flex e-con e-child\" data-id=\"c994a29\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1215\" class=\"elementor-element elementor-element-55209e7 e-flex e-con-boxed e-con e-child\" data-id=\"55209e7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d6da126 elementor-widget elementor-widget-text-editor\" data-id=\"d6da126\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>R\u00e9duire les co\u00fbts achats sans compromettre la qualit\u00e9 repose sur une combinaison d\u2019\u00e9l\u00e9ments financiers, contractuels et op\u00e9rationnels. Les plus efficaces sont l\u2019analyse pr\u00e9cise de la situation contractuelle, la v\u00e9rification de la bonne application des conditions n\u00e9goci\u00e9es, la mise en concurrence structur\u00e9e pour obtenir le meilleur rapport qualit\u00e9-prix, et la ren\u00e9gociation des contrats en fonction des volumes, des risques et des \u00e9volutions du march\u00e9.<\/p><p>La rationalisation du panel fournisseurs, le suivi de la performance (qualit\u00e9, d\u00e9lais, litiges) et le contr\u00f4le r\u00e9gulier de la facturation permettent \u00e9galement d\u2019identifier des \u00e9conomies sans impact sur le niveau de service. Ces diff\u00e9rents facteurs combin\u00e9s am\u00e9liorent l\u2019aspect financier, les processus de facturation tout en garantissant la continuit\u00e9 et la fiabilit\u00e9 des prestations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1216\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1216\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Quelles \u00e9tapes composent le processus achats (ou processus de procurement) ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1216\" class=\"elementor-element elementor-element-5e49ca0 e-con-full e-flex e-con e-child\" data-id=\"5e49ca0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1216\" class=\"elementor-element elementor-element-f0b2b4b e-flex e-con-boxed e-con e-child\" data-id=\"f0b2b4b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c3c4be elementor-widget elementor-widget-text-editor\" data-id=\"7c3c4be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Le processus achats suit une s\u00e9quence structur\u00e9e qui permet de ma\u00eetriser les besoins, s\u00e9curiser les engagements et optimiser les d\u00e9penses. Il comprend g\u00e9n\u00e9ralement les \u00e9tapes suivantes :<\/p><p>1. l\u2019expression et l\u2019analyse du besoin,<br \/>2. le sourcing et la pr\u00e9s\u00e9lection des fournisseurs,<br \/>3. la consultation ou l\u2019appel d\u2019offres,<br \/>4. la n\u00e9gociation et l\u2019attribution,<br \/>5. la contractualisation,<br \/>6. le suivi de la prestation et de la performance fournisseur,<br \/>7. le contr\u00f4le de la facture et le traitement administratif.<\/p><p>Ce cycle permet d\u2019assurer la coh\u00e9rence entre les attentes internes, les contraintes financi\u00e8res et la qualit\u00e9 attendue, tout en renfor\u00e7ant la s\u00e9curit\u00e9 contractuelle et la ma\u00eetrise des co\u00fbts.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1217\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"8\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1217\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Comment fiabiliser les contrats et s\u00e9curiser les engagements fournisseurs ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1217\" class=\"elementor-element elementor-element-2b07968 e-con-full e-flex e-con e-child\" data-id=\"2b07968\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1217\" class=\"elementor-element elementor-element-874c50c e-flex e-con-boxed e-con e-child\" data-id=\"874c50c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-45d9523 elementor-widget elementor-widget-text-editor\" data-id=\"45d9523\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Fiabiliser les contrats et s\u00e9curiser les engagements fournisseurs repose sur une structuration rigoureuse du processus contractualisation\u2013ex\u00e9cution. Cela implique d\u2019abord une d\u00e9finition claire des besoins, des niveaux de service attendus (SLA) et des responsabilit\u00e9s. La mise en place de clauses de performance, d\u2019indicateurs de suivi et de m\u00e9canismes de p\u00e9nalit\u00e9s ou de r\u00e9vision permet ensuite d\u2019encadrer les risques.<\/p><p>Un pilotage r\u00e9gulier des prestations, associ\u00e9 \u00e0 une revue contractuelle p\u00e9riodique, garantit le respect des engagements et anticipe les d\u00e9rives. Enfin, une mise en concurrence bien structur\u00e9e, soutenue par une analyse juridique et financi\u00e8re solide, renforce la s\u00e9curit\u00e9 contractuelle et la qualit\u00e9 des fournisseurs s\u00e9lectionn\u00e9s.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1218\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"9\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1218\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Pourquoi cartographier les besoins est-il indispensable pour am\u00e9liorer la performance achats ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1218\" class=\"elementor-element elementor-element-250d308 e-con-full e-flex e-con e-child\" data-id=\"250d308\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1218\" class=\"elementor-element elementor-element-65593bb e-flex e-con-boxed e-con e-child\" data-id=\"65593bb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f01c739 elementor-widget elementor-widget-text-editor\" data-id=\"f01c739\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La cartographie de l\u2019existant est indispensable car elle permet de comprendre pr\u00e9cis\u00e9ment ce que consomment les \u00e9quipes, d\u2019identifier les volumes r\u00e9els et de rep\u00e9rer les postes de d\u00e9penses mal d\u00e9finis ou sur-sp\u00e9cifi\u00e9s. Cette visibilit\u00e9 est essentielle pour \u00e9viter les achats inutiles, standardiser les prestations et aligner les achats avec les objectifs financiers de l\u2019entreprise.<\/p><p>Elle r\u00e9v\u00e8le \u00e9galement les zones de d\u00e9rive potentielles comme par exemple : garanties inadapt\u00e9es en assurance IARD, contrats de pr\u00e9voyance et mutuelle surdimensionn\u00e9s, volumes d\u2019int\u00e9rim mal anticip\u00e9s, co\u00fbts excessifs dans les achats transport, ou anomalies de facturation d\u00e9tect\u00e9es via l\u2019audit recovery. En consolidant ces informations, l\u2019organisation peut n\u00e9gocier plus efficacement, s\u00e9curiser les engagements et d\u00e9gager rapidement des marges de performance.<\/p><p>Une cartographie compl\u00e8te est le point de d\u00e9part de toute d\u00e9marche de performance achats : sans visibilit\u00e9, il n\u2019y a ni optimisation possible, ni ma\u00eetrise durable des co\u00fbts.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1219\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"10\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1219\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Comment une entreprise peut-elle d\u00e9tecter les anomalies de facturation et r\u00e9cup\u00e9rer les montants dus ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1219\" class=\"elementor-element elementor-element-bccc6f8 e-con-full e-flex e-con e-child\" data-id=\"bccc6f8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1219\" class=\"elementor-element elementor-element-3b97b1b e-flex e-con-boxed e-con e-child\" data-id=\"3b97b1b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ae03f49 elementor-widget elementor-widget-text-editor\" data-id=\"ae03f49\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Une organisation peut d\u00e9tecter les anomalies de facturation en comparant les factures aux contrats, aux commandes et aux prestations r\u00e9ellement effectu\u00e9es. Les \u00e9carts les plus courants concernent les doubles paiements, les avoirs non imput\u00e9s, les erreurs de prix ou la TVA non d\u00e9duite.<\/p><p>La r\u00e9alisation d\u2019un audit de facturation ou d\u2019un audit recovery permet d\u2019identifier ces erreurs et de r\u00e9cup\u00e9rer rapidement les montants ind\u00fbment vers\u00e9s. Cette d\u00e9marche renforce la fiabilit\u00e9 du processus achats\u2013facturation et am\u00e9liore la tr\u00e9sorerie.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Qu\\u2019est-ce que la performance achats et pourquoi est-elle strat\\u00e9gique pour une entreprise ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La performance achats correspond \\u00e0 la capacit\\u00e9 d\\u2019une organisation \\u00e0 ma\\u00eetriser son budget, s\\u00e9curiser ses engagements et obtenir le meilleur rapport qualit\\u00e9-prix aupr\\u00e8s de ses fournisseurs et prestataires.Elle ne se limite pas \\u00e0 la n\\u00e9gociation : elle englobe l\\u2019analyse pr\\u00e9cise de l\\u2019organisation existante ,une cartographie rigoureuse des fournisseurs en place, le suivi des contrats, l\\u2019\\u00e9tude des risques et l\\u2019optimisation des co\\u00fbts sur des postes structurants comme les assurances IARD, les contrats de pr\\u00e9voyance et mutuelle, les prestations d\\u2019int\\u00e9rim, l\\u2019achat transport ou encore les processus de facturation.Elle est strat\\u00e9gique car les achats repr\\u00e9sentent un poste majeur : am\\u00e9liorer la performance achats permet de r\\u00e9duire les co\\u00fbts \\u00e9vitables, de renforcer la pr\\u00e9visibilit\\u00e9 budg\\u00e9taire, de limiter les risques contractuels et d\\u2019augmenter imm\\u00e9diatement la marge op\\u00e9rationnelle. Pour une organisation comme pour une collectivit\\u00e9, c\\u2019est un levier direct de comp\\u00e9titivit\\u00e9 et de pilotage financier.\"}},{\"@type\":\"Question\",\"name\":\"Quels sont les KPI essentiels pour mesurer la performance \\u00e9conomique de la fonction achats ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les KPI achats permettent de mesurer l\\u2019impact r\\u00e9el de la fonction sur la d\\u00e9pense, la qualit\\u00e9 des prestations et la ma\\u00eetrise des risques. 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Il assure la coh\\u00e9rence entre les besoins des \\u00e9quipes, les contraintes budg\\u00e9taires et les objectifs de performance fix\\u00e9s par la direction.Son r\\u00f4le est strat\\u00e9gique : le procurement s\\u00e9curise les engagements contractuels, garantit la qualit\\u00e9 des prestations, optimise les co\\u00fbts et r\\u00e9duit les risques associ\\u00e9s aux fournisseurs. En structurant les processus achats, il contribue directement \\u00e0 la ma\\u00eetrise de la d\\u00e9pense, \\u00e0 la fiabilit\\u00e9 op\\u00e9rationnelle et \\u00e0 la comp\\u00e9titivit\\u00e9 globale de l\\u2019organisation.\"}},{\"@type\":\"Question\",\"name\":\"Quelle est la diff\\u00e9rence entre procurement et purchasing ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le purchasing d\\u00e9signe essentiellement l\\u2019acte d\\u2019achat : s\\u00e9lectionner un fournisseur, n\\u00e9gocier un prix et passer une commande. C\\u2019est une fonction op\\u00e9rationnelle centr\\u00e9e sur l\\u2019ex\\u00e9cution et la transaction.Le procurement, en revanche, couvre l\\u2019ensemble du processus amont et aval : analyse des besoins, strat\\u00e9gie achats, sourcing, \\u00e9valuation des risques, pilotage des contrats, performance fournisseur et optimisation continue. C\\u2019est une d\\u00e9marche plus large, orient\\u00e9e strat\\u00e9gie et pilotage.\"}},{\"@type\":\"Question\",\"name\":\"Comment mesurer la performance des achats et la qualit\\u00e9 des fournisseurs ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La performance achats se mesure en combinant des indicateurs financiers, op\\u00e9rationnels et contractuels. Les organisations \\u00e9valuent d\\u2019abord l\\u2019\\u00e9conomie r\\u00e9alis\\u00e9e, la ma\\u00eetrise des co\\u00fbts et la conformit\\u00e9 des achats aux processus internes. 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Les \\u00e9carts les plus courants concernent les doubles paiements, les avoirs non imput\\u00e9s, les erreurs de prix ou la TVA non d\\u00e9duite.La r\\u00e9alisation d\\u2019un audit de facturation ou d\\u2019un audit recovery permet d\\u2019identifier ces erreurs et de r\\u00e9cup\\u00e9rer rapidement les montants ind\\u00fbment vers\\u00e9s. Cette d\\u00e9marche renforce la fiabilit\\u00e9 du processus achats\\u2013facturation et am\\u00e9liore la tr\\u00e9sorerie.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>La performance achats au service de vos marges Reprenez le contr\u00f4le de vos d\u00e9penses. Audit, ren\u00e9gociation, optimisation : nos consultants sp\u00e9cialis\u00e9s activent les bons leviers pour r\u00e9duire vos co\u00fbts, fiabiliser vos d\u00e9penses et renforcer la comp\u00e9titivit\u00e9 de votre entreprise. Estimer mes \u00e9conomies Vos leviers Un accompagnement 360\u00b0 de votre performance achat Chaque solution est con\u00e7ue [&hellip;]<\/p>\n","protected":false},"author":58,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_acf_changed":false,"_yoast_wpseo_focuskw":"performance des achats","_yoast_wpseo_title":"Performance des achats | R\u00e9duction des co\u00fbts | Leyton France","_yoast_wpseo_metadesc":"R\u00e9duisez vos co\u00fbts, s\u00e9curisez vos contrats et pilotez vos d\u00e9penses : une approche 360\u00b0 avec Leyton, au service de votre performance achat.","footnotes":"","_yoast_wpseo_focuskeywords":"[{\"keyword\":\"optimisation des co\u00fbts achats\",\"score\":\"61\"},{\"keyword\":\"externalisation des achats\",\"score\":\"61\"},{\"keyword\":\"audit des d\u00e9penses\",\"score\":\"61\"},{\"keyword\":\"achats de transport\",\"score\":\"61\"},{\"keyword\":\"achats 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