{"id":582,"date":"2026-11-13T15:22:11","date_gmt":"2026-11-13T15:22:11","guid":{"rendered":"https:\/\/jyprimeconsulting.com\/fr\/associations-medico-social\/"},"modified":"2026-11-13T15:27:46","modified_gmt":"2026-11-13T15:27:46","slug":"associations-medico-social","status":"publish","type":"page","link":"https:\/\/jyprimeconsulting.com\/fr\/associations-medico-social\/","title":{"rendered":"Associations et m\u00e9dico-social"},"content":{"rendered":"<style>@font-face{font-family:'DM Sans';font-style:normal;font-weight:100 1000;font-display:swap;src:url(https:\/\/jyprimeconsulting.com\/wp-content\/uploads\/fonts\/DMSans-latin-100_1000.woff2) format('woff2');unicode-range:U+0000-00FF,U+0131,U+0152-0153,U+02BB-02BC,U+02C6,U+02DA,U+02DC,U+0304,U+0308,U+0329,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}@font-face{font-family:'DM Serif 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.sticky{display:block;position:fixed;left:0;right:0;bottom:0;z-index:60;background:var(--brass);color:var(--night);text-align:center;padding:15px;font-weight:700;text-decoration:none}.jyp .ft{padding-bottom:56px}}\n@media (max-width:560px){.jyp .g4{grid-template-columns:minmax(0,1fr)}}\n<\/style><div class=\"jyp\"><header class=\"hd\"><div class=\"w\"><a class=\"logo\" href=\"\/accueil\/\" aria-label=\"JY Prime Consulting, accueil\"><b>JY<i>\u2032<\/i> Prime<\/b><small>CONSULTING<\/small><\/a>\n<nav class=\"nav main\" aria-label=\"Menu principal\"><a href=\"\/associations-medico-social\/\">Associations<\/a><a href=\"\/entreprises-pme\/\">Entreprises<\/a><a href=\"\/offres\/\">Offres<\/a><a href=\"\/references\/\">R\u00e9f\u00e9rences<\/a><a href=\"\/a-propos\/\">\u00c0 propos<\/a><a href=\"\/nous-contacter\/\">Contact<\/a><a class=\"btn b2\" href=\"\/nous-contacter\/#rdv\">Premier \u00e9change gratuit<\/a><\/nav>\n<details class=\"mm\"><summary>Menu<\/summary><nav aria-label=\"Menu mobile\"><a href=\"\/accueil\/\">Accueil<\/a><a href=\"\/associations-medico-social\/\">Associations<\/a><a href=\"\/entreprises-pme\/\">Entreprises<\/a><a href=\"\/offres\/\">Offres<\/a><a href=\"\/references\/\">R\u00e9f\u00e9rences<\/a><a href=\"\/a-propos\/\">\u00c0 propos<\/a><a href=\"\/nous-contacter\/\">Contact<\/a><\/nav><\/details><\/div><\/header><\/div>\n\n<div class=\"jyp\"><main><section class=\"hero in dark\"><div class=\"slash\" aria-hidden=\"true\"><\/div><div class=\"w\"><p class=\"eb\">Associations \u00b7 Fondations \u00b7 M\u00e9dico-social<\/p><h1 style=\"max-width:900px\">Piloter les finances d\u2019une association ou d\u2019un \u00e9tablissement m\u00e9dico-social<\/h1><p class=\"lead\">Ses ressources d\u00e9pendent de financeurs publics, son budget se discute avec une autorit\u00e9 de tarification et ses d\u00e9cisions sont vot\u00e9es par des administrateurs b\u00e9n\u00e9voles. Bien piloter, c\u2019est tenir ces trois fils en m\u00eame temps.<\/p><div class=\"cta\"><a class=\"btn b1\" href=\"\/nous-contacter\/\">R\u00e9server un premier \u00e9change de 30 min<\/a><a class=\"btn b3\" href=\"https:\/\/jyprimeconsulting.com\/wp-content\/uploads\/2026\/11\/JY-Prime_Tresorerie-13-semaines.xlsx\" download>T\u00e9l\u00e9charger l\u2019outil de tr\u00e9sorerie (gratuit)<\/a><\/div><\/div><\/section>\n<section class=\"sec\"><div class=\"w\"><p class=\"eb\">Signaux d\u2019alerte<\/p><h2>Les 5 situations qui doivent vous alerter<\/h2><ol class=\"tk\"><li><strong>Deux exercices d\u00e9ficitaires de suite<\/strong>, ou un d\u00e9ficit qui se r\u00e9p\u00e8te sur une m\u00eame activit\u00e9.<\/li><li><strong>Une tr\u00e9sorerie regard\u00e9e seulement en fin de mois<\/strong> : un retard de versement d\u2019un financeur suffit alors \u00e0 tendre les paiements.<\/li><li><strong>Un budget vot\u00e9 sans sc\u00e9nario<\/strong> : le conseil d\u2019administration d\u00e9couvre l\u2019\u00e9cart \u00e0 la cl\u00f4ture.<\/li><li><strong>Une comptabilit\u00e9 qui ne dit pas quelle activit\u00e9 perd de l\u2019argent<\/strong> : sans analytique, on coupe au hasard.<\/li><li><strong>Une direction financi\u00e8re vacante ou surcharg\u00e9e<\/strong> \u00e0 l\u2019approche du budget ou de la cl\u00f4ture.<\/li><\/ol><\/div><\/section>\n<section class=\"sec white\"><div class=\"w\"><p class=\"eb\">Les outils<\/p><h2>Ce qui fait un pilotage financier solide<\/h2><div class=\"g3\"><div class=\"card rv\"><h3>Budget et sc\u00e9narios<\/h3><p class=\"sm15\">Une hypoth\u00e8se centrale, basse et haute, chiffr\u00e9es avant le vote.<\/p><\/div><div class=\"card rv\"><h3>Tr\u00e9sorerie \u00e0 13 semaines<\/h3><p class=\"sm15\">Voir venir les tensions trois mois \u00e0 l\u2019avance, semaine par semaine.<\/p><\/div><div class=\"card rv\"><h3>Comptabilit\u00e9 analytique<\/h3><p class=\"sm15\">Le r\u00e9sultat par \u00e9tablissement, par activit\u00e9, par financement.<\/p><\/div><div class=\"card rv\"><h3>Tableau de bord mensuel<\/h3><p class=\"sm15\">8 \u00e0 12 indicateurs, compr\u00e9hensibles par un administrateur b\u00e9n\u00e9vole.<\/p><\/div><div class=\"card rv\"><h3>EPRD et ERRD<\/h3><p class=\"sm15\">Les documents budg\u00e9taires des ESSMS, plus solides quand ils reposent sur la m\u00eame analyse que le pilotage interne.<\/p><\/div><div class=\"card rv\"><h3>Dialogue avec les financeurs<\/h3><p class=\"sm15\">Arriver \u00e0 la n\u00e9gociation du CPOM avec ses propres chiffres et ses propres sc\u00e9narios.<\/p><\/div><\/div><\/div><\/section>\n<section class=\"sec\"><div class=\"w split\" style=\"align-items:start\"><div><p class=\"eb\">Un exemple<\/p><h2>De \u2212482 K\u20ac \u00e0 +225 K\u20ac<\/h2><p>\u00c0 l\u2019IRTS Poitou-Charentes (budget de 7 M\u20ac), trois exercices d\u00e9ficitaires : \u2212482 K\u20ac en 2022, \u2212123 K\u20ac en 2023, \u2212186 K\u20ac en 2024. Comptabilit\u00e9 analytique, plus de 600 K\u20ac d\u2019\u00e9conomies en deux ans, un plan d\u2019investissement de 650 K\u20ac s\u00e9curis\u00e9 et un reporting hebdomadaire \u00e0 la gouvernance : +225 K\u20ac en 2025.<\/p><p style=\"margin-top:18px\"><a href=\"\/references\/\">Voir toutes les r\u00e9f\u00e9rences \u2192<\/a><\/p><\/div><div class=\"card d rv\" style=\"padding:36px\"><p class=\"tag\">Le r\u00f4le du conseil d\u2019administration<\/p><p>Le conseil ne doit pas recevoir des tableaux, mais des d\u00e9cisions \u00e0 prendre. Une bonne note financi\u00e8re tient en 2 pages : ce qui s\u2019est pass\u00e9, pourquoi, ce que nous proposons, et le risque si l\u2019on ne fait rien.<\/p><\/div><\/div><\/section>\n<section class=\"sec white\"><div class=\"w\"><p class=\"eb\">Comment nous pouvons vous aider<\/p><h2>Trois situations, trois r\u00e9ponses<\/h2><div class=\"g3\"><a class=\"card rv\" href=\"\/offres\/#prime-diagnostic\" style=\"text-decoration:none\"><h3>Vous voulez y voir clair<\/h3><p class=\"sm15\">Prime Diagnostic : votre plan d\u2019actions chiffr\u00e9 en moins d\u2019un mois, d\u00e8s 2 400 \u20ac HT.<\/p><\/a><a class=\"card rv\" href=\"\/offres\/#prime-transition\" style=\"text-decoration:none\"><h3>Votre DAF manque<\/h3><p class=\"sm15\">Prime Transition : un DAF op\u00e9rationnel sous 10 jours.<\/p><\/a><a class=\"card rv\" href=\"\/offres\/#prime-partage\" style=\"text-decoration:none\"><h3>Vous voulez piloter chaque mois<\/h3><p class=\"sm15\">Prime Partag\u00e9 : une direction financi\u00e8re chaque mois, d\u00e8s 1 700 \u20ac HT.<\/p><\/a><\/div><\/div><\/section>\n<section class=\"sec white\"><div class=\"w\"><p class=\"eb\">\u00c0 lire<\/p><h2>Nos analyses<\/h2><div class=\"g2\"><a class=\"card rv\" href=\"\/fr\/analyses\/tresorerie-association-signaux-alerte\/\" style=\"text-decoration:none\"><h3>Tr\u00e9sorerie d\u2019une association : 7 signaux d\u2019alerte<\/h3><\/a><a class=\"card rv\" href=\"\/fr\/analyses\/plan-retour-equilibre-association\/\" style=\"text-decoration:none\"><h3>Budget d\u00e9ficitaire vot\u00e9 : construire un plan de retour \u00e0 l\u2019\u00e9quilibre<\/h3><\/a><\/div><\/div><\/section><section class=\"sec\"><div class=\"w\"><p class=\"eb\">Questions fr\u00e9quentes<\/p><h2>Ce que nous demandent les directions<\/h2><details><summary>Faut-il un DAF \u00e0 temps plein pour un budget de 5 \u00e0 20 M\u20ac ?<\/summary><p>Pas toujours. Un DAF \u00e0 temps partag\u00e9, 2 \u00e0 4 jours par mois, avec une \u00e9quipe comptable solide, suffit souvent. Le temps plein se justifie surtout en phase de redressement.<\/p><\/details><details><summary>Que faire si le d\u00e9ficit est d\u00e9j\u00e0 vot\u00e9 ?<\/summary><p>Construire un plan de retour \u00e0 l\u2019\u00e9quilibre sur 2 ou 3 exercices, chiffr\u00e9 mesure par mesure, et le pr\u00e9senter avec le budget suivant.<\/p><\/details><details><summary>Un expert-comptable ne suffit-il pas ?<\/summary><p>L\u2019expert-comptable produit des comptes justes ; le DAF aide la direction \u00e0 d\u00e9cider avec ces comptes. Les deux m\u00e9tiers se compl\u00e8tent.<\/p><\/details><details><summary>Et l\u2019intelligence artificielle ?<\/summary><p>Elle produit les chiffres plus vite ; l\u2019analyse et la d\u00e9cision restent celles du DAF. <a href=\"https:\/\/jyprimeconsulting.com\/wp-content\/uploads\/2026\/11\/JY-Prime_Charte-IA-et-confidentialite.pdf\">Lire notre charte d\u2019usage de l\u2019IA et de confidentialit\u00e9 (PDF)<\/a>.<\/p><\/details><\/div><\/section><\/main><\/div>\n\n<div class=\"jyp\"><section class=\"final\"><div class=\"w\"><div style=\"max-width:660px\"><h2>Un premier \u00e9change de 30 minutes, gratuit et sans engagement.<\/h2><p style=\"font-size:18px;color:var(--line)\">Vous exposez votre situation, nous identifions les priorit\u00e9s et vous repartez avec une premi\u00e8re lecture de vos chiffres. <strong style=\"color:var(--brassl);font-weight:500\">Devis \u00e9crit sous 48 h.<\/strong><\/p><\/div><a class=\"btn b1\" href=\"\/nous-contacter\/#rdv\">R\u00e9server mon premier \u00e9change<\/a><a class=\"btn b3\" href=\"tel:+33624208812\" style=\"margin-left:12px\">06 24 20 88 12<\/a><\/div><\/section>\n<footer class=\"ft\"><div class=\"w g4\" style=\"padding-top:56px;padding-bottom:40px\"><div><a class=\"logo\" href=\"\/accueil\/\" aria-label=\"JY Prime Consulting, accueil\"><b>JY<i>\u2032<\/i> Prime<\/b><small>CONSULTING<\/small><\/a><p style=\"margin-top:16px;max-width:240px\">Les chiffres au service de la mission<span class=\"pr\">\u2032<\/span><\/p><\/div>\n<div style=\"line-height:1.9\"><strong style=\"color:var(--ivory)\">JY PRIME CONSULTING<\/strong><br>2 all\u00e9e Danton, 86000 Poitiers<br><a href=\"mailto:contact@jyprimeconsulting.com\">contact@jyprimeconsulting.com<\/a><br><a href=\"tel:+33624208812\">06 24 20 88 12<\/a><br>Poitiers et \u00e0 distance<\/div>\n<div style=\"line-height:1.9\"><a href=\"\/offres\/\">Offres<\/a><br><a href=\"\/references\/\">R\u00e9f\u00e9rences<\/a><br><a href=\"\/a-propos\/\">\u00c0 propos<\/a><br><a href=\"\/nous-contacter\/\">Contact<\/a><\/div>\n<div style=\"line-height:1.9\"><a href=\"\/mentions-legales\/\">Mentions l\u00e9gales<\/a><br><a href=\"\/politique-de-confidentialite\/\">Confidentialit\u00e9<\/a><br><a href=\"https:\/\/www.linkedin.com\/in\/jean-jacques-yammine\" rel=\"noopener\">LinkedIn<\/a><\/div><\/div>\n<div class=\"w\"><p class=\"legal\">SASU au capital de 500 \u20ac \u00b7 SIREN 131 564 841 \u00b7 RCS Poitiers \u00b7 \u00a9 2026 JY PRIME CONSULTING<\/p><\/div><\/footer>\n<a class=\"sticky\" href=\"\/nous-contacter\/#rdv\">R\u00e9server un premier \u00e9change de 30 min<\/a><\/div><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"ProfessionalService\",\"@id\":\"https:\/\/jyprimeconsulting.com\/#service\",\"name\":\"JY Prime Consulting\",\"alternateName\":\"JY Prime\",\"url\":\"https:\/\/jyprimeconsulting.com\/\",\"telephone\":\"+33624208812\",\"email\":\"contact@jyprimeconsulting.com\",\"address\":{\"@type\":\"PostalAddress\",\"streetAddress\":\"2 all\u00e9e Danton\",\"postalCode\":\"86000\",\"addressLocality\":\"Poitiers\",\"addressCountry\":\"FR\"},\"areaServed\":\"FR\",\"priceRange\":\"\u20ac\u20ac\",\"founder\":{\"@id\":\"https:\/\/jyprimeconsulting.com\/#jjy\"},\"sameAs\":[\"https:\/\/www.linkedin.com\/in\/jean-jacques-yammine\/\",\"https:\/\/www.malt.fr\/profile\/jeanjacquesyammine1\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/jyprimeconsulting.com\/#jjy\",\"name\":\"Jean-Jacques Yammine\",\"jobTitle\":\"Directeur administratif et financier, fondateur de JY Prime Consulting\",\"alumniOf\":\"IAE de Poitiers\",\"affiliation\":{\"@type\":\"ResearchOrganization\",\"name\":\"CEREGE \u2013 Universit\u00e9 de Poitiers\",\"url\":\"https:\/\/cerege.labo.univ-poitiers.fr\/\"},\"sameAs\":[\"https:\/\/www.linkedin.com\/in\/jean-jacques-yammine\/\",\"https:\/\/cerege.labo.univ-poitiers.fr\/membres\/jean-jacques-yammine\/\"]}]}<\/script><script>(function(){var e=document.querySelectorAll('.jyp .rv');if(!('IntersectionObserver' in window)){e.forEach(function(x){x.classList.add('on')});return}var o=new IntersectionObserver(function(a){a.forEach(function(i){if(i.isIntersecting){i.target.classList.add('on');o.unobserve(i.target)}})},{threshold:.12});e.forEach(function(x){o.observe(x)})})();<\/script>","protected":false},"excerpt":{"rendered":"<p>Associations \u00b7 Fondations \u00b7 M\u00e9dico-social Piloter les finances d\u2019une association ou d\u2019un \u00e9tablissement m\u00e9dico-social Ses ressources d\u00e9pendent de financeurs publics, son budget se discute avec une autorit\u00e9 de tarification et ses d\u00e9cisions sont vot\u00e9es par des administrateurs b\u00e9n\u00e9voles. Bien piloter, c\u2019est tenir ces trois fils en m\u00eame temps. R\u00e9server un premier \u00e9change de 30 minT\u00e9l\u00e9charger [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"blank","meta":{"iawp_total_views":5,"footnotes":""},"class_list":["post-582","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pilotage financier des associations et ESSMS | JY Prime<\/title>\n<meta name=\"description\" content=\"Budget, tr\u00e9sorerie, analytique, EPRD, CPOM, conseil d\u2019administration : comment un DAF de terrain remet les finances d\u2019une association sous contr\u00f4le.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/jyprimeconsulting.com\/fr\/associations-medico-social\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:locale:alternate\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pilotage financier des associations et ESSMS | JY Prime\" \/>\n<meta property=\"og:description\" content=\"Budget, tr\u00e9sorerie, analytique, EPRD, CPOM, conseil d\u2019administration : comment un DAF de terrain remet les finances d\u2019une association sous contr\u00f4le.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/jyprimeconsulting.com\/fr\/associations-medico-social\/\" \/>\n<meta property=\"og:site_name\" content=\"JY Prime Consulting\" \/>\n<meta property=\"article:modified_time\" content=\"2026-11-13T15:27:46+00:00\" \/>\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=\"8 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/jyprimeconsulting.com\\\/en\\\/associations-medico-social\\\/\",\"url\":\"https:\\\/\\\/jyprimeconsulting.com\\\/en\\\/associations-medico-social\\\/\",\"name\":\"Pilotage financier des associations et ESSMS | JY Prime\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/jyprimeconsulting.com\\\/fr\\\/#website\"},\"datePublished\":\"2026-11-13T15:22:11+00:00\",\"dateModified\":\"2026-11-13T15:27:46+00:00\",\"description\":\"Budget, tr\u00e9sorerie, analytique, EPRD, CPOM, conseil d\u2019administration : comment un DAF de terrain remet les finances d\u2019une association sous contr\u00f4le.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/jyprimeconsulting.com\\\/en\\\/associations-medico-social\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/jyprimeconsulting.com\\\/en\\\/associations-medico-social\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/jyprimeconsulting.com\\\/en\\\/associations-medico-social\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\\\/\\\/jyprimeconsulting.com\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Associations &#038; 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