{"id":38014,"date":"2025-04-30T23:00:00","date_gmt":"2025-04-30T21:00:00","guid":{"rendered":"https:\/\/www.efk.admin.ch\/?post_type=audit&p=38014"},"modified":"2025-09-05T08:43:17","modified_gmt":"2025-09-05T06:43:17","slug":"modele-de-comptabilite-analytique","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/fr\/audit\/modele-de-comptabilite-analytique\/","title":{"rendered":"Mod\u00e8le de comptabilit\u00e9 analytique"},"content":{"rendered":"\n

La Poste Suisse (Poste) est une soci\u00e9t\u00e9 anonyme de droit public appartenant \u00e0 la Conf\u00e9d\u00e9ration. En 2023, elle a d\u00e9gag\u00e9 un b\u00e9n\u00e9fice avant int\u00e9r\u00eats et imp\u00f4ts (EBIT) de 323 millions de francs sur un chiffre d\u2019affaires de 7072 millions de francs. La loi et l\u2019ordonnance sur la poste lui confient les mandats de service universel dans les domaines des services postaux et des services de paiement. Selon la loi sur la poste, la Poste a le droit exclusif de transporter les lettres dont le poids n\u2019exc\u00e8de pas 50 grammes. Elle est autoris\u00e9e \u00e0 utiliser l\u2019exc\u00e9dent de revenus (b\u00e9n\u00e9fice) provenant de ce monopole des lettres pour couvrir les co\u00fbts du service universel. Une interdiction des subventions crois\u00e9es lui est impos\u00e9e pour les prestations ne relevant pas du service universel.

Le Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF) a \u00e9valu\u00e9 si le mod\u00e8le de comptabilit\u00e9 analytique de la Poste \u00e9tait con\u00e7u et utilis\u00e9 de telle sorte qu\u2019aucun transfert de r\u00e9sultat contrevenant \u00e0 l\u2019interdiction des subventions crois\u00e9es ne puisse se produire.

Le CDF a audit\u00e9 la comptabilit\u00e9 analytique de certains secteurs d\u2019activit\u00e9 de la Poste. Il en a conclu que le mod\u00e8le de comptabilit\u00e9 analytique utilis\u00e9 pour les services postaux \u00e9tait appropri\u00e9 pour garantir le respect du cadre l\u00e9gal. La Poste fournit la preuve du respect de l\u2019interdiction des subventions crois\u00e9es en conformit\u00e9 avec la loi. Les bases l\u00e9gales relatives au respect de cette interdiction devraient toutefois \u00eatre simplifi\u00e9es et reposer sur une approche \u00e9conomique.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

\u00a9 La Poste Suisse SA<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[47],"audit_type":[52],"class_list":["post-38014","audit","type-audit","status-publish","hentry","audit_category-transports-et-environnement","audit_type-audit-fr"],"acf":{"audit_lang":null,"audit_numbers":[{"audit_number":"24336"}],"audit_office":[8048],"audit_office_text":"","audit_date":"20250430","bgo":false,"keywords":"","audit_office_local":"kein"},"yoast_head":"\nMod\u00e8le de comptabilit\u00e9 analytique - Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)<\/title>\n<meta name=\"description\" content=\"Mod\u00e8le de comptabilit\u00e9 analytique\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.efk.admin.ch\/fr\/audit\/modele-de-comptabilite-analytique\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mod\u00e8le de comptabilit\u00e9 analytique\" \/>\n<meta property=\"og:description\" content=\"Mod\u00e8le de comptabilit\u00e9 analytique\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efk.admin.ch\/fr\/audit\/modele-de-comptabilite-analytique\/\" \/>\n<meta property=\"og:site_name\" content=\"Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)\" \/>\n<meta property=\"article:modified_time\" content=\"2025-09-05T06:43:17+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.efk.admin.ch\/wp-content\/uploads\/publikationen\/berichte\/sicherheit_und_umwelt\/verkehr_und_umwelt\/24336\/beitragsbild_die-schweizerische-post.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1828\" \/>\n\t<meta property=\"og:image:height\" content=\"1370\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/audit\\\/modele-de-comptabilite-analytique\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/audit\\\/modele-de-comptabilite-analytique\\\/\",\"name\":\"Mod\u00e8le de comptabilit\u00e9 analytique - 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