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"},{"type":"span","marks":["strong"],"value":"Comment ne pas se faire tailler en pièces par l’effet ciseaux"},{"type":"span","value":" ? Face à la situation actuelle, il est devenu impératif "},{"type":"span","marks":["strong"],"value":"d’améliorer sa productivité et d’investir dans l’humain"},{"type":"span","value":", tant la fidélisation des collaborateurs constitue un facteur clé de performance et de compétitivité."}]}]}},"links":[]},"author":{"slug":"amandine-dujardin","name":"Amandine Dujardin","image":{"alt":"amandine-dujardin-experte-entrepreneuriat-comptabilité","url":"https://www.datocms-assets.com/54769/1708621772-356812332_202859252436054_8247550344283644527_n.jpg?auto=format","width":4032,"height":3024,"gatsbyImageData":{"images":{"sources":[],"fallback":{"src":"https://www.datocms-assets.com/54769/1708621772-356812332_202859252436054_8247550344283644527_n.jpg?auto=format&dpr=0.01&monochrome=CCCCCC&w=4032","srcSet":"https://www.datocms-assets.com/54769/1708621772-356812332_202859252436054_8247550344283644527_n.jpg?auto=format&dpr=0.01&monochrome=CCCCCC&w=4032 9w,\nhttps://www.datocms-assets.com/54769/1708621772-356812332_202859252436054_8247550344283644527_n.jpg?auto=format&dpr=0.01&monochrome=CCCCCC&w=4032 18w,\nhttps://www.datocms-assets.com/54769/1708621772-356812332_202859252436054_8247550344283644527_n.jpg?auto=format&dpr=0.01&monochrome=CCCCCC&w=4032 36w,\nhttps://www.datocms-assets.com/54769/1708621772-356812332_202859252436054_8247550344283644527_n.jpg?auto=format&dpr=0.02&monochrome=CCCCCC&w=4032 72w","sizes":"(min-width: 36px) 36px, 100vw"}},"layout":"constrained","width":36,"height":36}},"description":"Issue d'un Master de traduction français, anglais, allemand, je me suis spécialisée dans la rédaction SEO et la gestion de contenu il y a 6 ans. ","twitter":"","linkedin":"https://www.linkedin.com/in/amandinedujardin/","facebook":"","website":"","job":"Content manager","knowsAbout":"Actualités, Gérer son entreprise, Transition Écologique, Frais professionnel, Charges déductibles, Micro-entreprise, SAS, SASU, SARL, EURL"},"reviewer":{"slug":"nathan-colson","name":"Nathan Colson","image":{"alt":"Nathan Colson Head of Organic Growth | Shine","url":"https://www.datocms-assets.com/54769/1772613386-gemini_generated_image_n21ok5n21ok5n21o-1.png?auto=format","width":1792,"height":2400,"gatsbyImageData":{"images":{"sources":[],"fallback":{"src":"https://www.datocms-assets.com/54769/1772613386-gemini_generated_image_n21ok5n21ok5n21o-1.png?auto=format&dpr=0.03&monochrome=CCCCCC&w=1792","srcSet":"https://www.datocms-assets.com/54769/1772613386-gemini_generated_image_n21ok5n21ok5n21o-1.png?auto=format&dpr=0.01&monochrome=CCCCCC&w=1792 9w,\nhttps://www.datocms-assets.com/54769/1772613386-gemini_generated_image_n21ok5n21ok5n21o-1.png?auto=format&dpr=0.02&monochrome=CCCCCC&w=1792 18w,\nhttps://www.datocms-assets.com/54769/1772613386-gemini_generated_image_n21ok5n21ok5n21o-1.png?auto=format&dpr=0.03&monochrome=CCCCCC&w=1792 36w,\nhttps://www.datocms-assets.com/54769/1772613386-gemini_generated_image_n21ok5n21ok5n21o-1.png?auto=format&dpr=0.05&monochrome=CCCCCC&w=1792 72w","sizes":"(min-width: 36px) 36px, 100vw"}},"layout":"constrained","width":36,"height":36}}},"body":{"value":{"schema":"dast","document":{"type":"root","children":[{"type":"heading","level":2,"children":[{"type":"span","value":"Les collaborateurs sont-ils plus chers et plus difficiles à conserver ?"}]},{"type":"paragraph","children":[{"type":"span","value":"La masse salariale des cabinets représente aujourd’hui "},{"type":"span","marks":["strong"],"value":"58 % de leur chiffre d’affaires"},{"type":"span","value":" (étude Xerfi Precepta, 2019). Une étude récente de FED Finance révèle que "},{"type":"span","marks":["strong"],"value":"83 % des candidats jugent que le secteur ACE "},{"type":"span","value":"(audit, comptabilité, expertise comptable) "},{"type":"span","marks":["strong"],"value":"recèle de nombreuses opportunités"},{"type":"span","value":"… et qu’ils se montrent de plus en plus exigeants sur leurs conditions d’embauche et de travail par les cabinets. Par ailleurs pas moins de 74 % des professionnels en poste déclarent "},{"type":"span","marks":["strong"],"value":"être prêts à écouter des propositions d’emploi"},{"type":"span","value":"."}]},{"type":"blockquote","children":[{"type":"paragraph","children":[{"type":"span","value":"« Nous avons conscience que recruter aujourd’hui est complexe car le marché́ est porteur ; les candidats le savent, et sont donc de plus en plus volatils. »"}]}],"attribution":"Pierrick Gallois – dirigeant du cabinet W & Associés."},{"type":"paragraph","children":[{"type":"span","value":"Ce constat est largement répandu. Les recruteurs savent qu’il faut attacher une importance particulière aux conditions de travail, au bien-être et aux perspectives d’évolution pour fidéliser les collaborateurs. « "},{"type":"span","marks":["emphasis"],"value":"Nous essayons au maximum de les intégrer dans un projet d’entreprise et de les aider à se projeter sur le long terme"},{"type":"span","value":" », explique ainsi Pierrick Gallois."}]},{"type":"paragraph","children":[{"type":"span","value":"Des efforts nécessaires… mais sont-ils suffisants quand on sait, selon la même étude FED, que l’évolution de la rémunération fixe compte au nombre des raisons principales de fidélisation (devant l’ambiance de travail, la reconnaissance et les perspectives professionnelles) ? "}]},{"type":"paragraph","children":[{"type":"span","value":"Assurément non : "},{"type":"span","marks":["strong"],"value":"le salaire demeure une dimension cruciale"},{"type":"span","value":" et souvent déterminante au moment de l’embauche. Delphine Loyseau, comptable à Lille, résume : « Les salaires augmentent, alors que les honoraires baissent sur le métier de base ». L’équation est posée."}]},{"item":"VSo5fJulRYqhYpyTBbTJsw","type":"block"},{"type":"heading","level":2,"children":[{"type":"span","value":"Les prix de missions des cabinets d’expertise-comptable sont-ils sous tension ?"}]},{"type":"paragraph","children":[{"type":"span","marks":["strong"],"value":"L’arrivée des plateformes en ligne de comptabilité a créé le doute"},{"type":"span","value":". Jeunes et moins jeunes, chacun a pris l’habitude de comparer les prix en surfant sur le web. Quand il voit sur internet un service classique facturé à 12 € par mois, le dirigeant de TPE peut s’interroger. Oui, il y a des suppléments ; certes, « ce n’est pas la même chose »… mais cela n’empêche pas de "},{"type":"span","marks":["strong"],"value":"se poser des questions sur les honoraires demandés par son cabinet"},{"type":"span","value":"."}]},{"type":"paragraph","children":[{"type":"span","value":"Dans le même temps, "},{"type":"span","marks":["strong"],"value":"de nombreux services autrefois payants"},{"type":"span","value":", comme la documentation, le stockage de données, la traduction, les télécommunications, "},{"type":"span","marks":["strong"],"value":"sont devenus gratuits"},{"type":"span","value":" – au moins en apparence. À un moment où les entreprises elles-mêmes ont encore du mal à reconstituer leurs marges, comment pourraient-elles ne pas s’interroger quant au coût des services comptables ? Résultats : une pression accrue de la part de client·es qui en veulent "},{"type":"span","marks":["strong"],"value":"plus… pour moins cher"},{"type":"span","value":"."}]},{"type":"paragraph","children":[{"type":"span","value":"Selon Xerfi, les prix ont reculé plus ou moins fortement entre 2016 et 2018, et peu augmenté en 2019. L’émergence des offres 100 % en ligne n’est pas la seule pression à s’exercer sur les tarifs. Le phénomène souvent décrit de concentration du marché entraîne lui-aussi un effet prix – avec des offres à la baisse pour conquérir de nouveaux clients."}]},{"type":"paragraph","children":[{"type":"span","value":"Sans compter que certaines évolutions réglementaires impactent frontalement l’activité, à commencer par le relèvement des seuils d’audit, qui devrait entraîne"},{"type":"span","marks":["strong"],"value":"r la perte de 45 % des mandats "},{"type":"span","value":"et "},{"type":"span","marks":["strong"],"value":"une destruction de valeur estimée à 620 millions d’euros "},{"type":"span","value":"pour les cabinets d’audit. "}]},{"type":"paragraph","children":[{"type":"span","value":"Résultat prévisible : "},{"type":"span","marks":["strong"],"value":"une concurrence accrue entre CAC et experts-comptables"},{"type":"span","value":", "},{"type":"span","marks":["emphasis"],"value":"a minima"},{"type":"span","value":" sur le marché de l’audit contractuel, selon l’Inspection générale des Finances."}]},{"type":"heading","level":2,"children":[{"type":"span","value":"Humaniser la mission sociale"}]},{"type":"paragraph","children":[{"type":"span","value":"Il y a déjà 20 ans, se multipliaient les "},{"url":"https://www.shine.fr/blog/outils-coffre-fort-bulletin-paie-meileur/","type":"link","children":[{"type":"span","value":"plateformes en ligne de bulletins de paie"}]},{"type":"span","value":", qui proposaient aux TPE/PME de se passer en la matière des services de leur expert·e-comptable. Mais qui pense aujourd’hui que la mission sociale se limite à l’établissement des fiches de paie ?"}]},{"type":"blockquote","children":[{"type":"paragraph","children":[{"type":"span","value":"« Nous avons besoin de collaborateurs de plus en plus pointus du point de vue règlementaire et compétents pour répondre aux questions du chef d’entreprise. »"}]}],"attribution":"Thierry Kalpac – expert-comptable à Marseille"},{"type":"paragraph","children":[{"type":"span","value":"Contrats de travail, contentieux, conventions collectives, conseil au quotidien, constituent autant de missions sensibles où la dimension humaine tient une place centrale. À valoriser et facturer au juste prix !"}]},{"type":"paragraph","children":[{"type":"span","value":"Technique et recherché, le métier de la paie souffre d’une réelle pénurie de talents. Avec 31-39 K€/an en Ile-de-France et 24/35 K€ ailleurs pour une expérience de 2 ans et plus, "},{"type":"span","marks":["strong"],"value":"le collaborateur paie approche le niveau du collaborateur comptable"},{"type":"span","value":" (32-45 K€/an en Ile-de-France, 22/37 K€ en régions). "}]},{"type":"paragraph","children":[{"type":"span","value":"Mais"},{"type":"span","marks":["strong"],"value":" l’investissement se justifie"},{"type":"span","value":". Comme le souligne Delphine Loyseau, expert-comptable à Lille, parce que « "},{"type":"span","marks":["emphasis"],"value":"la paie et le social en cabinet sont souvent le point d’entrée d’un nouveau client, ou un élément clé de sa fidélité"},{"type":"span","value":" ». Il en découle potentiellement d’autres missions. Faut-il alors encore externaliser cette fonction ?"}]},{"type":"heading","level":2,"children":[{"type":"span","value":"Une solution pour les cabinets : affûter ses lames pour combattre l’effet ciseaux"}]},{"type":"paragraph","children":[{"type":"span","value":"Face aux évolutions en cours, 3 solutions sont ouvertes :"}]},{"type":"heading","level":3,"children":[{"type":"span","value":"1. Augmenter ses tarifs"}]},{"type":"paragraph","children":[{"type":"span","value":"Cette approche peut sembler risquée dans un contexte de concurrence accrue. Pourtant, il est pertinent de s’interroger sur le mode de facturation : le forfait n’est-il pas parfois plus adapté que la facturation au temps passé ?"}]},{"type":"heading","level":3,"children":[{"type":"span","value":"2. Se diversifier"}]},{"type":"paragraph","children":[{"type":"span","value":"Cela demande du temps à court terme, mais peut s’avérer très rentable à long terme. Les nouveaux services ouverts par la loi PACTE permettent de créer de nouvelles sources de valeur. Si la contribution de l’expert-comptable dans ces domaines est remise en question par le client, il peut être pertinent de proposer des honoraires de succès."}]},{"type":"heading","level":3,"children":[{"type":"span","value":"3. Améliorer sa productivité"}]},{"type":"paragraph","children":[{"type":"span","value":"L’objectif ici est de réduire les coûts de production tout en gagnant du temps, afin d’optimiser l’efficacité globale de l’activité."}]},{"type":"paragraph","children":[{"type":"span","value":"La digitalisation et, très rapidement, l'intelligence artificielle, améliorent la productivité du temps passé de manière spectaculaire. Et elles tirent vers le haut le besoin de qualification des collaborateurs, avec comme corollaires de meilleurs salaires à l’embauche et une revalorisation du travail lui-même. Sans oublier le recrutement de nouveaux profils jusqu’alors inconnus en cabinet, comme ces "},{"type":"span","marks":["emphasis"],"value":"data scientists"},{"type":"span","value":" que tout le monde s’arrache…"}]},{"item":"KeqTPmRhTrKXfyfe5kvJZA","type":"block"},{"type":"heading","level":2,"children":[{"type":"span","value":"Effet ciseaux & expert-comptable : en bref"}]},{"type":"paragraph","children":[{"type":"span","value":"Les collaborateurs apparaissent aujourd’hui"},{"type":"span","marks":["strong"],"value":" à la fois plus coûteux et plus difficiles à fidéliser"},{"type":"span","value":". Cette évolution fragilise les équilibres traditionnels des cabinets, mais elle impose surtout "},{"type":"span","marks":["strong"],"value":"une transformation du modèle"},{"type":"span","value":" : montée en compétence des équipes, intégration de nouveaux savoir-faire pour offrir de nouveaux services, optimisation du planning des collaborateurs… Comme déclarait ici-même Maxime Lepoutre, expert-comptable à Draguignan : "}]},{"type":"blockquote","children":[{"type":"paragraph","children":[{"type":"span","value":"« L’avenir, c’est maintenant. Le métier évolue, nous devons tous apprendre à travailler différemment. »"}]}],"attribution":"Maxime Lepoutre, expert-comptable à Draguignan"},{"type":"paragraph","children":[{"type":"span","value":"Peut-être le meilleur conseil pour ne pas se faire tailler en pièces par l’effet ciseaux !"}]},{"type":"paragraph","children":[{"type":"span","value":"Et maintenant, voici "},{"url":"https://www.shine.fr/blog/automatiser-conseil-rse-cabinet-comptable","type":"link","children":[{"type":"span","value":"un guide sur l'automatisation au service du conseil RSE en cabinet comptable"}]},{"type":"span","value":"."}]},{"type":"paragraph","children":[{"type":"span","value":"Vous souhaitez recevoir plus de conseils et d'astuces sur le développement de votre activité ? "},{"url":"https://www.shine.fr/newsletter-lanterne/?ae=279&blogcopilote=1","type":"link","children":[{"type":"span","value":"Notre newsletter bimensuelle La Lanterne"}]},{"type":"span","value":" est là pour ça !"}]},{"item":"C21q5BAwTzC3id4xBotm_g","type":"block"}]}},"blocks":[{"__typename":"DatoCmsCtaCardBlock","id":"VSo5fJulRYqhYpyTBbTJsw","ctaCard":{"brandLogo":{"alt":"shine-logo-rebranding-noir-fond-blanc","url":"https://www.datocms-assets.com/54769/1677580553-shine-logo-rebranding-noir-fond-blanc.svg"},"copy":"Le compte pro qui en fait plus.","ctaLabel":"Découvrir Shine","ctaLink":"https://www.shine.fr/?utm_source=copilote-cta-body&utm_medium=leads-organic&utm_campaign=acquisition&utm_content=copilote&source_type=organic-acquisition&source_support=copilote-cta-body&source_partner=shine&source_name=cta-body-blog","image":{"alt":"Compte pro Shine","url":"https://www.datocms-assets.com/54769/1677580820-entreprises.png?auto=format"}}},{"__typename":"DatoCmsCtaCardBlock","id":"KeqTPmRhTrKXfyfe5kvJZA","ctaCard":{"brandLogo":{"alt":"shine-logo-rebranding-noir-fond-blanc","url":"https://www.datocms-assets.com/54769/1677580553-shine-logo-rebranding-noir-fond-blanc.svg"},"copy":"Tous nos articles pour développer votre entreprise.","ctaLabel":"C'est parti !","ctaLink":"https://www.shine.fr/blog/developper-son-entreprise/?utm_source=copilote-cta-body&utm_medium=leads-organic&utm_campaign=acquisition&utm_content=copilote&source_type=organic-acquisition&source_support=copilote-cta-body&source_partner=shine&source_name=cta-body-blog","image":{"alt":"Compte pro Shine","url":"https://www.datocms-assets.com/54769/1677580820-entreprises.png?auto=format"}}},{"__typename":"DatoCmsFaqBlock","id":"C21q5BAwTzC3id4xBotm_g","title":"Questions fréquentes","faqs":[{"question":"Qu'est-ce que l'effet ciseaux ?","id":"DatoCmsFaq-UaL0RJ3DTNaeooSyNByRcQ-fr","answer":{"value":{"schema":"dast","document":{"type":"root","children":[{"type":"paragraph","children":[{"type":"span","value":"L’effet ciseaux désigne la situation où les coûts (notamment les salaires) augmentent plus vite que les revenus (honoraires), ce qui réduit mécaniquement la rentabilité des cabinets."}]}]}},"links":[]}},{"question":"Quelles sont les causes de l'effet ciseaux dans le secteur comptable ?","id":"DatoCmsFaq-E46ueJG4ScmZejhju_oN6w-fr","answer":{"value":{"schema":"dast","document":{"type":"root","children":[{"type":"paragraph","children":[{"type":"span","value":"L’effet ciseaux vient du fait que les coûts des cabinets augmentent (notamment les salaires pour recruter et fidéliser) alors que les honoraires stagnent ou baissent sous la pression de la concurrence et des offres en ligne. À cela s’ajoute la standardisation de certaines missions qui tire aussi les prix vers le bas."}]}]}},"links":[]}},{"question":"Quelles méthodes pour combattre l'effet ciseaux ?","id":"DatoCmsFaq-Tb3A_1lURL-NkCu5vUFkfw-fr","answer":{"value":{"schema":"dast","document":{"type":"root","children":[{"type":"paragraph","children":[{"type":"span","value":"Les cabinets peuvent augmenter leurs tarifs, diversifier leurs missions et/ou améliorer leur productivité grâce à la digitalisation et à l’automatisation."}]}]}},"links":[]}}]}],"links":[]},"relatedArticles":[]},"relatedArticles":{"nodes":[{"__typename":"DatoCmsArticle","title":"Est-ce obligatoire d’avoir recours à un comptable en société ?","slug":"experts-comptables-recours-entreprise-obligatoire","id":"DatoCmsArticle-149211080-fr","seo":{"description":"Est-ce obligatoire d’avoir recours à un comptable pour gérer les flux financiers de sa société ? 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