FSJEST 2016
Univesité AbdelmalekEssaâdi Faculté de Sciences Juridique Economique et Sociales
Département Département des Sciences Economique
T H E ME :
Rapprochement des recettes d’AMENDIS
Présenté par : CNE : Encadrant pédagogique : Encadrant professionnel :
Années Universitaire : 20xx – 20xx – 20xx 20xx
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REMERCIEMENTS :
Je serais bien ingrat si je ne disais pas dans cette page toute Ma gratitude à tous ceux qui, de près ou de loin, m’ont accepté, accueilli, conseillé, informé, recommandé, aidé, soutenu, secouru bref m’ont offert le meilleur d’eux-mêmes d’eux-mêmes tout au long de mon stage au sien de leur grande famille qui est la sérieuse société << AMENDIS>> .
Je tiens, à remercier Madame Prof ****** pour ces séances d’encadrements et également à Mr Doyen de la faculté de Tanger qui nous a donné l'opportunité d'effectuer se stage, et qu'il me soit permis de remercier tout le corps de l'enseignement qui a participé à ma formation.
Je tiens, à remercier Mr Khalid ESSOUSSI, mon encadrant Professional, Mr. ***** YOUSSEF, Mr. Aziz *****, *****, qui m’ont supporté de bon cœur et montré les fils conducteur, clefs de plusieurs mystères ayant trait à la teneur de mon séjour chez eux.
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FSJEST 2016
SOMMAIRE
REMERCIEMENTS……………………………………………………………. REMERCIEMENTS……………………………………………………………. SOMMAIRE……………………………………………………………………..1 SOMMAIRE……………………………………………………………………..1 Introduction ……………………………………………………………………..2 ………………..3 Chapitre 1 : Présentation générale de la société d’Amendis ………………..3 Section1 : Présentation d’Amendis ………………………………………… …………………………………………4 4 Section2 : Présentation de la direction comptable …………………………. ………………………….8 8
Chapitre 2:Les connaissances acquises dans le service comptabilité clie nt..13 Section 1 : La gestion clientèle …………………………………………… ……………………………………………14 14 ……………...22 Chapitre 3 : Amélioration de l'interface clientèle comptable ……………...22 Section1 : Processus : Processus Antérieurs à la comptabilisation comptabilisation des balances de Wat.erp ………………………………………………………… …………………………………………………………..23 ..23
Conclusion …………………………………………………………………….29
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Introduction Générale
Ce stage a pour objectif de nous permettre d’intégrer le monde Professionnel en faisant bénéficier une société de l’application de notre acquis dans le domaine de la gestion. Concernant Concernant l’expérience vécue, un stage dans une filiale d’un groupe International a constitué une opportunité pour prendre conscience des méthodes de gestion ; reconnues et appliquée à l’échelle internationale et de les mettre ainsi en comparaison avec celles appliquées par les Dirigeants marocains. Le présent rapport comportera trois parties : la première, qui est purement théorique, sera consacrée à la présentation de la société Amendis et ses différents composants, en se focalisant sur la Direction Comptable et Financière 5DCF) dans le service comptabilité client fait Partie.
La deuxième partie de ce travail sera consacrée à l’exploitation des Connaissances acquises dans le service comptabilité générale, Ainsi que La troisième partie sera consacrée à la mission réalisée durant mon stage Avec la comptabilité client. Le Thème de mon stage est le rapprochement des recettes Amendis
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FSJEST 2016
Premier Chapitre : Présentation Générale de la Société AMENDIS
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Sec Secti on 1 : Présentation d’Amendis
I.
Historique :
Avant la fin du protectorat, la distribution de l’eau potable et de l’électricité est à la charge de la société Marocaine de distribution d’eau, d’électricité et de Gaz (SMD). Dès l’indépendance de 1956, on assiste au transfert de ces services à deux nouvelles structures qui se partagent l’approvisionnement de la ville de Tanger de Tanger : la régie des services de l’Eau et de l’Electricité (RSEE) ; organisme municipal m unicipal gérant le monopole de l’eau potable et la vente de l’électricité, et la distribution de l’énergie électrique de la zone. La forte croissance démographique due à l’exode rural entraîne une forte augmentation des besoins. La Régie Ré gie Autonome Intercommunale de Distribution D’Eau et d’Electricité (RAID) est donc crée en 1967 pour faire face à cette nouvelle dimension. La RAID était un établissement semi-public sans but lucratif sous tutelle du Ministère de l’intérieur et soumis au contrôle financier du Ministère de la Finance. la Finance. Elle avait pour activité principale, la distribution de l’énergie électrique électrique f ournie ournie par l’ONE (Office National de l’Electricité) et de l’eau potable fournie par L’O.N.E.P par L’O.N.E.P (l’Office National de l’Eau Potable), à travers tous les centres et les communes urbaines de la Wilaya Tanger. Cette activité n’a cessé de se se développer en fonction des besoins croissants des habitants s’ajoutant à l à l’extension ’extension de la Province et l’approvisionnement d’Asilah à partir de 1975. Lancé en février 1999, l’appel d’offre international a réuni 6 grands consortiums grands consortiums Européens et Nord Américains, dont les dossiers ont été soumis aux autorités concernées réunies r éunies au sein de commissions de jugement multidisciplinaires. Au terme d’une analyse approfondie, c’est le groupement Vivendi Vivendi Environnement – Hydro Québec – Québec – ONA – ONA – SOMED SOMED qui a été désigné, le 28 Février 2001, comme futur concessionnaire des services publics publics de l’eau, de l’assainissement et de l’électricité pour la région Tanger Tétouan.
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II.
Les métiers de la société
La société des Eaux et de l’Electricité du Nord porte le nom évocateur « évocateur « d’Amendis » d’Amendis » dont la racine découle de l’arabe classique, signifiant à la fois sécurité, fois sécurité, stabilité et du terme usité en berbère du Rif pour désigner l’eau. Le suffixe << Dis >> y adjoint la notion de distribution, activité majeure d’Amendis. d ’Amendis. De ces explications, en découlent ses métiers :
1. L a distribution de l’eau potable : La forte croissance de la région de Tanger impose une évolution importante des installations et de la qualité du service de distribution d’eau potable. d’eau potable. Les priorités d’Amendis en matière de distribution de l’eau potable sont : sont : -
Développer la gestion technique par télégestion afin d’optimiser l a distribution. Contrôler chaque jour la qualité de l’eau potable livrée en tout point d’entrée au réseau Contrôler l’évolution de la consommation par quartier. Développer des infrastructures afin d’obtenir une r éserve éserve permanente égale à 24h de consommation sans risque sanitaire.
2. L’assainissemen L’assainissement t : L’assainissement liquide et l’évacuation des eaux pluviales sont des des enjeux considérables pour le développement de la région et le bien être de ses habitants. Les principaux engagements sont : ma suppression de tous les rejets se déversant dans la baie de Tanger, réalisations d’infrastructure de traitement des eaux résiduaires avant leur rejet en mer … En Bref, on peut dire que la priorité est donnée à la protection de l’environnement. l ’environnement. L’objectif à long terme vise à faire de Tanger un modèle en tant que ville correctement a ssainie.
3. E lect lectrr i cité :
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4.
Organigramme d’Amendis
Avant de présenter la structure interne d’Amendis, il semble intéressant de la situer dans la grande famille à laquelle elle appartient. Ainsi, AMENDIS fait partie des quatre sociétés composant le Groupe Véolia Environnement Maroc dont la composition est présentée ci-après (à partir du 8 Avril 2003, le nom de l’actionnaire l ’actionnaire majoritaire d’Amendis a été changé, de Vivendi Environnement au VEOLIA ENVIRONNEMENT)
Cette modification n’a pas eux d’influence sur le fonctionnement interne et la structure organisationnelle globale. En plus, elle a remis à jours les valeurs partagées par toute l’entreprise : l’entreprise :
La priorité aux clients
L’esprit d’entreprise
Le travail en équipe
L’engagement
L’éthique
En ce qui concerne la structure interne d’Amendis, d’Amendis , elle est représentée en gros dans l’organigramme suivant : suivant :
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La fiche Technique
Dénomination social : Amendis Groupe : Veolia Water Capital social : 800 000 000 Dh Objet social : Distribution d’eau et d’éléctricité Patente : 50436156 Siège social : 23, Rue Carnot Tanger – Tanger – Maroc Maroc Téléphone : 05 39 32 80 00
Fax : 05 39 93 45 46
Effectif : 840 personnes. Email :
[email protected] Site web: http:// www.seen.com Forme juridique : société anonyme Date de construction : 2002 Durée de vie : 25 ans Objet social : Distribution d’eau et d’électricité
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FSJEST 2016
Sec Secti on 2 : Pr P r ésent senta ati on de la di r ecti on comptable I.
Ap A per çus sur sur la D C F
La DCF est rattaché directement à la direction générales, et elle a plusieurs missions et objectifs qu’elle qu’elle les réalise dans une organisation très structurée.
1. M Mii ssi ssi ons :
Assurer le suivi des domaines financiers, comptables, juridiques et fiscaux de l’entreprise, conformément aux obligations légales et et fiscales, contractuelles et aux pratiques du groupe VEOLIA Environnement. Apporter aux directions opérationnelles une expertise dans les domaines comptables, contrôle de gestion, financier, fiscale et contrôle interne. Préparer en liaison avec les autres directions les budgets prévisionnels et en assurer le suivi et le contrôle, afin de garantir l’équilibre financier de la gestion déléguée. Donner aux directions opérationnelles des indicateurs financiers sur leurs activités, y compris la comparaison avec le budget et l’exercice précédent l’exercice précédent pour la même période. Veiller sur les conditions de travail, de formation et de sécurité pour le personnel de la direction conformément aux dispositions légales statutaires et à la politique de l’entreprise. l’entreprise.
Mettre en œuvre la démarche qualité pour les domaines concernés
Gérer la politique de formation pour le personnel de la Direction.
2. Objectifs
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3. Organisation : La direction Comptable et Financière est articulée autour de 4 Domaines :
La comptabilité
Suivi des investissements
Le contrôle de Gestion
La trésorerie, la gestion des Risques, le l e suivi des Engagements
Le contrôle interne et l’Audit
4. Org Or g anigr ni gra amme : L’organigramme abrégé de la direction administrative et financière d’AMENDIS se présente comme suit :
Ali ALLAOUI Directeur DCF
II.
Ferdaous BEN MAYMOUN
Younes FELLOUS
Gestion des Investissements
Gestion de la Trésorerie
Jawad EL KHABBAZ Contrôle de Gestion
Hassan LEMTOUNI
Youssef BOUALKMA
Contôle Interne (Audit)
Comptabilité
Les composantes du service comptable
L’organigramme de Département comptabilité d’AMENDIS se présente comme suit :
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1. C omptab tabi lité li té génér nér ale : a- M Mii ssi ssi ons :
Assurer la tenue de la comptabilité générale, analytique et tiers, les arrêtés comptables périodiques et la clôture des comptes. Assurer de manière pérenne le suivi comptable et fiscal de l’entreprise, conformément l’entreprise, conformément aux obligations comptables et fiscales, contractuelles (Convention de Gestion Déléguée) et aux pratiques du groupe VEOLIA Environnement. Assurer la tenue quotidienne de la comptabilité auxiliaire, générale, analytique et tiers, les arrêtés comptables mensuels, trimestriels et annuels et la clôture des comptes.
Tenir la comptabilité clients, en liaison avec les directions Clientèles.
Gérer les comptes fournisseurs et préparer les règlements.
Mettre en œuvre la comptabilité analytique matières, moyens et main d’œuvre et la comptabilisation des stocks.
Tenir la comptabilité relative au personnel, aux immobilisations et aux engagements.
Préparer les déclarations fiscales et sociales.
Veiller sur les conditions de travail et de sécurité pour le personnel de département, conformément aux dispositions légales, statutaires et à la la politique de l’entreprise. Mettre en œuvre la démarche qualité pour les domaines concernés. Saisie de toutes les écritures tenues par les entités de la DCF (cycles clients-ventes et achats-fournisseurs) achats-fournisseurs) et les écritures d’arrêtés.
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Développer une relation ouverte et de collaboration avec les autres entités de l’entreprise. Privilégier un management dynamique et participatif, visant au développement des compétences de management des cadres. Assurer rigueur et probité dans chaque domaine d’activité. Mobiliser l’encadrement autour de ces objectifs pour l’intégrer dans le projet d’Entreprise, partagé par l’ensemble du personnel de l’entit é.
2- Comptabilité client : a- M Mii sions sions :
Prise en charge des produits de consommation, de travaux et produits divers de l’entreprise. Prise en charge des encaissements et affection dans les comptes clients correspondants. Estimation des produits à recevoir et des d es produits constatés d’avance, des provisions d’impayés, et ce, dans le cadre des arrêtés. Assurer des contrôles périodique des caisses recettes. Justification des soldes des comptes produits, clients et rattachés avec ma direction commerciale. Elaboration des tableaux de bord et analyse des comptes clients.
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que les Directions Clientèles de Tanger et Tétouan y compris la part relevant de l’Autor ité ité Délégante (solde de liquidation des produits de l’ex Régie et affectation des produits en faveur de l’Autorité Délégante tels que prélèvement retraite). Veiller en liaison avec la Direction Clientèle et Informatique ainsi que les directions Clientèles de Tanger et Tétouan à l’affectation l’affectation sans retard des encaissements par mandat, virement et prélèvements automatiques dans les comptes clients correspondants. Etablir avec la Direction Clientèle et Informatique ainsi que les directions Clientèles de Tanger et Tétouan une procédure d’estimation de la provision pour risques clients et une procédure de comptabilisation des créances irrécouvrables.
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FSJEST 2016
Deuxième Chapitre Les connaissances acquises dans le service comptabilité client :
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Sec Secti on 1 : La L a gest gestii on de la client lientèèle I.
Le fonctionnement opérationnel de la Gestion Clientèle Les clients d’Amendis sont très nombreux, c’est la raison pour laquelle Amendis les a repartis par zones géographiques, qui est représentée par une agence qui permet d’accomplir les différentes différentes opérations avec ces clients et en même temps concrétiser la politique de proche sur laquelle joue Amendis pour présenter ses services dans de bonnes conditions.
Ainsi, il existe 16 agences à Tanger qui sont réf érenciées par un nom et un code :
Agence Imam Ghazali Mly Youssef Branes Dradeb Al Majd Souani Rouida B.Makada Bir Chifa
Code dans Waterp 21010 21031 21041 21051 21061 21071 21091 21111 21131
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A bonne nnement : 1. Ab Une personne personne (physique ou morale) n’est considérée co nsidérée comme client d’Amendis que lorsqu’il signe son contrat d’abonnement, qu’il lui assure l’alimentation en eau en eau et/ou en électricité de son local suivant l’usage choisi : choisi :
Particuliers
Industriels
Après le paiement de la facture d’abonnement (qui contient les frais d’installations, les timbres et la garantie…etc.), Amendis dote le client d’un compteur de mesure de la consommation (Eau ou Electricité) qui reste propriété d’Amendis. Toutefois, le client peut être titulaire ou plusieurs contrats d’abonnement.
ctura ati on : 2. F actur La facturation se fait sur la base des résultats de la lecture des index du compteur mise en
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Pour les tarifs qu’Amendis qu’Amendis applique aux factures, elles sont reparties par tranche consommation, et quand la consommation du client dépasse la 2 o tranche, la règle de facturation change, la quantité totale est facturée au prix de la tranche supérieure attente par le client. La tarification des tranches est comme suite :
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o
Le client peut régler ces factures à l’avance en déposant une somme d’argent appelée Crédit en Attente, ce mode de règlement est sollicité par nos marocains résidents à l’étranger (MRE)
Espaces Jiwar : Le client peut payer ces factures au réseau de téléboutiques (40 à Tanger) qui jouent le rôle d’intermédiaire entre le client et Amendis Amendis et qui permettent d’alléger les files d’attentes aux guichets des agences.
Cependant, à la fin de chaque journée, chaque agence envoie sa caisse du jour (espèces, chèques, effet, Etc.), à la banque par le biais le biais d’une société spécialisée spécia lisée dans le transfert des fonds (BRINKS).
résilia ati on : 4. L a résili Le processus de résiliation se déclenche une fois le client se présente à l’agence muni l’agence muni de sa carte d’identité nationale et signe une demande de résiliation de son contrat. Le chargé clientèle lance une intervention de relève d’index d’arrêt.
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FSJEST 2016
1. P r ésenta sentatition on de de Wat.er Wat.er p : Dans le cadre de l’amélioration de la Gestion Clientèle et la f iabilité iabilité relationnelle avec clients au sein d’Amendis, un progiciel nommé Waterp a été adopté pour réalis er cet objectif. Wat = Eau (Water) et Electricité (Watt) Erp = Entreprise ressource Planning C’est un système système Intégré de Gestion (E.R.P) Commerciale et Technique de Réseaux de distribution d’Eau (Water) et d’Electricité (Watt). Objectifs du Wat.erp :
Le projet Wat.erp a trois dimensions :
C’est un projet d’entreprise, et pas seulement un projet informatique. informatique .
C’est un projet structurant. structurant .
C’est un projet qui concerne l’ensemble du personnel d’Amendis.
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FSJEST 2016
c- Ê tre plus réact réactii f : Disposer d’une information à jour, fiable et partagée. Améliorer la communication entre les services internes d’Amendis par la mise
à disposition des mêmes informations partout. Disposer rapidement de comptes rendus et tableaux de bord. Répondre encore plus professionnellement aux sollicitations des clients.
d- Devenir proactif : Disposer d’outils d’analyse et simulation (conseil tarifaire…) S’appuyer sur un système d’information évolutif.
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FSJEST 2016
Exemple : une facture d’eau est enregistrée au module facturation comme suite : suite : Type d’opération : d’opération : Facture ou Avoir Ligne de consommation Eau 010 RDV Consommation Eau Type d’opération : d’opération : Facture ou Avoir Ligne de consommation Eau 010 RDV consommation Eau Ligne de consommation Assainissement 020 RDV Consommation Ass
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FSJEST 2016
La traduction des écritures comptables se fait automatiquement grâce à un référentiel comptable appelé « Bible de comptabilisation ».
La comptabilisation des mouvements de la clientèle se base sur les principes suivants :
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FSJEST 2016
Troisième Chapitre : Thème :
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FSJEST 2016
Sect Sectii on 1 : Pr P r ocessus ssus A nté ntér i eurs à la comptabi lisat lisati on des balanc lancees de Wat Wat.er .er p
Présentation du Logiciel Comptable (Oracle Application)
Oracle Application est un système intégré de Gestion (E.R.P), il se compose de 3 partie : Modules auxiliaires : Permettent de suivre les activités en détail
Modules amants Intégrés : PO (Commandes), INV (Stocks), AP
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FSJEST 2016
DIAGRAMME DU PROCESSUS PROCESSUS DE COMPTABILISATION DE L’AUXILIAIRE CLIENTS
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FSJEST 2016
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FSJEST 2016
Etablissement : Tanger ou Tétouan
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FSJEST 2016
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FSJEST 2016
PROBLEMATIQUE
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