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En-cours de production : lire une écriture sans être comptable

Ce que représente l’en-cours, quand il se comptabilise et comment le vérifier.
September 30, 2026 by
En-cours de production : lire une écriture sans être comptable
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What work in progress is

At a given date, components have been consumed and time has been spent on orders that are not finished. That value is no longer raw-material stock, but not yet finished goods: it is work in progress.

Diagram — Where the value sits during manufacturing.
  1. Raw materialsPurchased components
  2. Open orderConsumption and time
  3. Work in progressEntry at the chosen date
  4. ReversalOn the chosen reversal date
  5. Finished goodsValue transferred at closure

In Odoo

A manufacturing wizard proposes a work-in-progress entry for open orders, at a chosen date, with its reversal entry. The finance manager reviews the lines before confirming the wizard, which then posts the entry and its reversal.

Check before posting

  • Are the selected orders really in progress on the chosen date?
  • Are consumption and times recorded?
  • Do the accounts used match the company chart of accounts?

Limits

The entry reflects manufacturing records. The valuation method and year-end treatment remain a decision for the finance manager and the accountant.

See the budget method

FEFO, FIFO, DLC, DDM : paramétrer les dates dans l’ERP
Des dates de lot aux règles de prélèvement.