{"id":9061,"date":"2021-04-20T09:44:16","date_gmt":"2021-04-20T09:44:16","guid":{"rendered":"https:\/\/www.gerontim.com\/?p=9061"},"modified":"2022-03-23T11:10:30","modified_gmt":"2022-03-23T10:10:30","slug":"bilan-financier-ehpad-4-indicateurs-a-maitriser","status":"publish","type":"post","link":"https:\/\/www.gerontim.com\/fr\/articles\/experts\/analyse-bilan-financier-ehpad\/","title":{"rendered":"Bilan financier en EHPAD : 4 indicateurs pour \u00e9valuer et optimiser votre solidit\u00e9 financi\u00e8re"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9061\" class=\"elementor elementor-9061\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7fbca37 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7fbca37\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a9b7505\" data-id=\"a9b7505\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c88e4a3 elementor-widget elementor-widget-text-editor\" data-id=\"c88e4a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Dans le cadre <a href=\"https:\/\/www.gerontim.com\/fr\/prestations\/eprd-etat-previsionnel-recettes-depenses\/\">EPRD<\/a>, quatre indicateurs sp\u00e9cifiques permettent d\u2019\u00e9valuer la solidit\u00e9 financi\u00e8re de votre \u00e9tablissement ou service : le <strong>Fonds de Roulement Net d\u2019Investissement (FRI)<\/strong>, le <strong>Fonds de Roulement Net d\u2019Exploitation (FRE)<\/strong>, le <strong>Besoin en Fonds de Roulement (BFR)<\/strong> et <strong>la Tr\u00e9sorerie<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8636b75 elementor-section-stretched billet-texte elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8636b75\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5892862\" data-id=\"5892862\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a7fbf6c elementor-widget elementor-widget-text-editor\" data-id=\"a7fbf6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>L\u2019onglet FDR (Fonds De Roulement) de l\u2019EPRD, qui pr\u00e9sente le <strong>bilan financier<\/strong> des ann\u00e9es N-2 et N-1, offre par exemple une lecture rapide de votre sant\u00e9 financi\u00e8re actuelle par l\u2019analyse de l\u2019\u00e9quilibre de ces indicateurs entre eux et de leur \u00e9volution.<br \/>Dans une vision projective pluriannuelle sur six ans, l\u2019\u00e9tude de l\u2019\u00e9volution de ces m\u00eames indicateurs financiers pr\u00e9sents dans l\u2019onglet <strong>PGFP (Plan Global de Financement Pr\u00e9visionnel)<\/strong> permet au gestionnaire, ainsi qu\u2019aux autorit\u00e9s de contr\u00f4le et de tarification, de visualiser l\u2019impact \u00e9conomique des projets de l\u2019\u00e9tablissement ou du service.<\/p><p>Comprendre ce qui nourrit ces diff\u00e9rents indicateurs permet d\u2019envisager une strat\u00e9gie pour les faire progresser favorablement et faire \u00e9voluer votre activit\u00e9 sans compromettre sa stabilit\u00e9.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a8e1697 elementor-section-stretched billet-texte elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a8e1697\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8af54fb\" data-id=\"8af54fb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6b30c29 title-h3 elementor-widget elementor-widget-uael-advanced-heading\" data-id=\"6b30c29\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"uael-advanced-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"uael-module-content uael-heading-wrapper\">\n\t\t\t\t\t\t\n\t\t\t<h2 class=\"uael-heading\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-heading-text elementor-inline-editing uael-size--default\" data-elementor-setting-key=\"heading_title\" data-elementor-inline-editing-toolbar=\"basic\">Le r\u00f4le essentiel de la Tr\u00e9sorerie<\/span>\n\t\t\t\t\t\t\t<\/h2>\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"uael-module-content uael-separator-parent\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-separator\"><\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9bd002f elementor-widget elementor-widget-text-editor\" data-id=\"9bd002f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Dans toute structure \u00e9conomique, le r\u00f4le de la tr\u00e9sorerie est essentiel. C\u2019est elle qui permet \u00e0 un \u00e9tablissement ou service de fonctionner : verser les salaires, payer les fournisseurs, financer les investissements, etc. Toutes ces op\u00e9rations n\u00e9cessitent de disposer de tr\u00e9sorerie.<br \/>L\u2019<strong>\u00e9quilibre financier<\/strong> de l\u2019organisation est respect\u00e9 si sa structure financi\u00e8re lui permet de financer son exploitation quotidienne et ses projets sans d\u00e9grader sa tr\u00e9sorerie de mani\u00e8re inqui\u00e9tante. Or, la tr\u00e9sorerie se calcule par la diff\u00e9rence entre la somme du FRI et du FRE et le BFR :<\/p><blockquote><p><strong>Tr\u00e9sorerie = (FRI + FRE) \u2013 BFR<\/strong><\/p><\/blockquote><p>En agissant sur ces trois indicateurs financiers, le gestionnaire agit sur sa tr\u00e9sorerie.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7cb5358 elementor-section-stretched billet-texte elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7cb5358\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-537ab63\" data-id=\"537ab63\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9a0ecc4 title-h3 elementor-widget elementor-widget-uael-advanced-heading\" data-id=\"9a0ecc4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"uael-advanced-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"uael-module-content uael-heading-wrapper\">\n\t\t\t\t\t\t\n\t\t\t<h2 class=\"uael-heading\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-heading-text elementor-inline-editing uael-size--default\" data-elementor-setting-key=\"heading_title\" data-elementor-inline-editing-toolbar=\"basic\">Le Fonds de Roulement d\u2019Investissement (FRI)<\/span>\n\t\t\t\t\t\t\t<\/h2>\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"uael-module-content uael-separator-parent\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-separator\"><\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d6e0d7 elementor-widget elementor-widget-text-editor\" data-id=\"2d6e0d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La premi\u00e8re partie du haut du bilan financier permet de calculer le FRI, qui est le r\u00e9sultat de la diff\u00e9rence entre les <strong>financements stables d\u2019investissement<\/strong> et les <strong>biens stables d\u2019investissement<\/strong>.<\/p><ul><li>Les financements stables comprennent notamment :<ul><li>Les dotations, les apports, les subventions<\/li><li>Les exc\u00e9dents affect\u00e9s \u00e0 l\u2019investissement<\/li><li>Les emprunts et dettes financi\u00e8res<\/li><li>Les amortissements et d\u00e9pr\u00e9ciations sur immobilisations<\/li><li>Etc\u2026<\/li><\/ul><\/li><\/ul><ul><li>Les biens stables sont essentiellement les immobilisations en valeur brute.<\/li><\/ul><p>La lecture de la composition du FRI donne des informations importantes sur le niveau de v\u00e9tust\u00e9 des <strong>immobilisations<\/strong>, les <strong>fonds propres<\/strong> mobilisables pour des projets d\u2019investissement, le <strong>niveau d\u2019endettement<\/strong>, etc.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d3dc6f h3-text elementor-widget elementor-widget-heading\" data-id=\"2d3dc6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Les pistes \u00e0 suivre pour augmenter le FRI<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea74a74 elementor-widget elementor-widget-text-editor\" data-id=\"ea74a74\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Affecter les exc\u00e9dents issus de l\u2019h\u00e9bergement \u00e0 l\u2019investissement, \u00e0 la r\u00e9serve de compensation des charges d\u2019amortissement<\/li><li>Solliciter des subventions d\u2019investissement<\/li><li>Avoir recours aux emprunts<\/li><li>Mettre en place un syst\u00e8me de d\u00e9p\u00f4t de garantie (caution)<\/li><li>Diminuer les dur\u00e9es d\u2019amortissement.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-256a437 elementor-section-stretched billet-texte elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"256a437\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bae64b9\" data-id=\"bae64b9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5107ffd title-h3 elementor-widget elementor-widget-uael-advanced-heading\" data-id=\"5107ffd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"uael-advanced-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"uael-module-content uael-heading-wrapper\">\n\t\t\t\t\t\t\n\t\t\t<h2 class=\"uael-heading\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-heading-text elementor-inline-editing uael-size--default\" data-elementor-setting-key=\"heading_title\" data-elementor-inline-editing-toolbar=\"basic\">Le Fonds de Roulement d\u2019Exploitation (FRE)\n<\/span>\n\t\t\t\t\t\t\t<\/h2>\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"uael-module-content uael-separator-parent\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-separator\"><\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0fbac4b elementor-widget elementor-widget-text-editor\" data-id=\"0fbac4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La deuxi\u00e8me partie du haut du bilan permet de calculer le FRE, qui est le r\u00e9sultat de la diff\u00e9rence entre les <strong>financements stables d\u2019exploitation<\/strong> et les <strong>biens stables d\u2019exploitation<\/strong>.<\/p><ul><li>Les financements stables comprennent :<ul><li>Les r\u00e9serves<\/li><li>Le r\u00e9sultat et les reports \u00e0 nouveau exc\u00e9dentaires<\/li><li>Les provisions pour risques<\/li><li>Les fonds d\u00e9di\u00e9s.<\/li><\/ul><\/li><\/ul><ul><li>Les biens stables sont compos\u00e9s principalement du r\u00e9sultat et des reports \u00e0 nouveau d\u00e9ficitaires.<\/li><\/ul><p>La lecture de la composition du FRE permet de conna\u00eetre les r\u00e9serves dont dispose l\u2019\u00e9tablissement ou le service pour assurer son exploitation en r\u00e9pondant \u00e0 quelques questions : g\u00e9n\u00e8re-t-il plut\u00f4t des d\u00e9ficits ou des exc\u00e9dents ? Existe-t-il des risques pour lesquels le gestionnaire a estim\u00e9 n\u00e9cessaire de faire des provisions ? De quels types de r\u00e9serves dispose-t-il ? Etc.<\/p><p>L\u2019examen du FRE permet \u00e9galement d\u2019identifier quelles <strong>masses financi\u00e8res<\/strong> pourraient venir augmenter le FRI (ce qui est rendu possible sous certaines conditions), et donc favoriser les \u00e9ventuels projets d\u2019investissements.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cbef6eb h3-text elementor-widget elementor-widget-heading\" data-id=\"cbef6eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Les pistes \u00e0 suivre pour augmenter le FRE<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f3314a elementor-widget elementor-widget-text-editor\" data-id=\"3f3314a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Assurer une <a href=\"https:\/\/www.gerontim.com\/fr\/prestations\/conseil-strategie-financiere-pluriannuelle\/\">gestion budg\u00e9taire<\/a> quotidienne permettant de g\u00e9n\u00e9rer et d\u2019engranger des r\u00e9sultats exc\u00e9dentaires.<\/li><li>Augmenter les fonds d\u00e9di\u00e9s (exemple : <strong>Cr\u00e9dits Non Reconductibles -CNR<\/strong>).<\/li><li>Affecter les exc\u00e9dents en r\u00e9serve de compensation li\u00e9e \u00e0 l\u2019exploitation.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-782a4cd elementor-section-stretched billet-texte elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"782a4cd\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1536789\" data-id=\"1536789\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e525205 title-h3 elementor-widget elementor-widget-uael-advanced-heading\" data-id=\"e525205\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"uael-advanced-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"uael-module-content uael-heading-wrapper\">\n\t\t\t\t\t\t\n\t\t\t<h2 class=\"uael-heading\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-heading-text elementor-inline-editing uael-size--default\" data-elementor-setting-key=\"heading_title\" data-elementor-inline-editing-toolbar=\"basic\">Le Besoin en Fonds de Roulement (BFR)\n<\/span>\n\t\t\t\t\t\t\t<\/h2>\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"uael-module-content uael-separator-parent\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-separator\"><\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a241bcd elementor-widget elementor-widget-text-editor\" data-id=\"a241bcd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Situ\u00e9 en milieu du bilan, le BFR donne des indications sur le <strong>cycle d\u2019exploitation<\/strong>, lequel est constitu\u00e9 par les op\u00e9rations d\u2019achats et de vente. Le cycle d\u2019exploitation cr\u00e9e des flux r\u00e9els de produits et de prestations et, par voie de cons\u00e9quence, des <strong>flux financiers<\/strong> de <strong>d\u00e9caissements<\/strong> et d\u2019<strong>encaissements<\/strong>. Les d\u00e9calages dans le temps entre les flux r\u00e9els et les flux financiers font na\u00eetre des <strong>dettes<\/strong> et des <strong>cr\u00e9ances<\/strong>.<\/p><p>Dans le cadre de son exploitation :<\/p><ul><li>l\u2019\u00e9tablissement ou le service doit \u00ab supporter la charge \u00bb de ses stocks<\/li><li>et de ses cr\u00e9ances d\u2019exploitation, ce qui g\u00e9n\u00e8re un besoin de financement du cycle d\u2019exploitation ;<br \/>et il b\u00e9n\u00e9ficie de \u00ab financement \u00bb de la part des fournisseurs qu\u2019il n\u2019a pas encore pay\u00e9s, ce qui cr\u00e9e des ressources de financement du cycle d\u2019exploitation.<\/li><\/ul><blockquote><p>Le BFR est la diff\u00e9rence entre le besoin de financement et les ressources de financement.<\/p><\/blockquote>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b1b57f h3-text elementor-widget elementor-widget-heading\" data-id=\"8b1b57f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Les pistes \u00e0 suivre pour diminuer le BFR<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3795ee2 elementor-widget elementor-widget-text-editor\" data-id=\"3795ee2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Diminuer les cr\u00e9ances en passant d\u2019une facturation \u00e0 \u00ab termes \u00e9chues \u00bb \u00e0 une facturation \u00e0 \u00ab termes \u00e0 \u00e9choir \u00bb.<\/li><li>D\u00e9velopper des processus de facturation efficients pour facturer dans les d\u00e9lais.<\/li><li>G\u00e9n\u00e9raliser le paiement par virement automatique.<\/li><li>Eviter au maximum les cr\u00e9ances des r\u00e9sidents : suivre les r\u00e8glements, faire des relances.<\/li><li>N\u00e9gocier les d\u00e9lais fournisseurs (effet marginal).<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8d96ae8 elementor-section-stretched billet-texte elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8d96ae8\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a87e9aa\" data-id=\"a87e9aa\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6eb1fc2 elementor-widget elementor-widget-text-editor\" data-id=\"6eb1fc2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>En maitrisant le FRI, le FRE et le BFR, vous savez expliquer ce qui compose votre tr\u00e9sorerie. Cela vous permet d\u2019\u00e9valuer et optimiser la solidit\u00e9 financi\u00e8re de votre \u00e9tablissement ou service.<br \/>Observer l\u2019\u00e9volution de ces indicateurs, mais \u00e9galement celle de la <strong>CAF (capacit\u00e9 d\u2019autofinancement)<\/strong>, du <strong>r\u00e9sultat comptable<\/strong> et autres ratios que l\u2019EPRD comporte vous permet de mesurer concr\u00e8tement la pertinence et la p\u00e9rennit\u00e9 de vos projets quels qu\u2019ils soient, et devenir v\u00e9ritablement acteur de votre strat\u00e9gie de d\u00e9veloppement.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<footer class=\"elementor-section elementor-top-section elementor-element elementor-element-39ee0cd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"39ee0cd\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a72a10e\" data-id=\"a72a10e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d78565b elementor-author-box--image-valign-middle elementor-widget elementor-widget-author-box\" data-id=\"d78565b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"author-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-author-box\">\n\t\t\t\t\t\t\t<div  class=\"elementor-author-box__avatar\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.gerontim.com\/wp-content\/uploads\/2021\/04\/photo-florence-beffeyte-experte-finances-240x300.jpg\" alt=\"Image de Florence BEFFEYTE\" loading=\"lazy\">\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"elementor-author-box__text\">\n\t\t\t\t\t\t\t\t\t<div >\n\t\t\t\t\t\t<h4 class=\"elementor-author-box__name\">\n\t\t\t\t\t\t\tFlorence BEFFEYTE\t\t\t\t\t\t<\/h4>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-author-box__bio\">\n\t\t\t\t\t\t<p><b><i>Consultante experte en finances chez Gerontim<\/b><\/i> - Ancienne directrice d\u2019EHPAD et titulaire d\u2019un Master 2 de contr\u00f4le de gestion, elle accompagne les \u00e9tablissements et services m\u00e9dicosociaux sur toute question li\u00e9e \u00e0 la strat\u00e9gie et l\u2019analyse financi\u00e8re : EPRD, CPOM, diagnostic financier, analyse de la structure des co\u00fbts, \u00e9tude de la faisabilit\u00e9 financi\u00e8re des projets.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/footer>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f7ed4e1 elementor-section-stretched elementor-section-full_width noprint elementor-section-height-default elementor-section-height-default\" data-id=\"f7ed4e1\" data-element_type=\"section\" data-e-type=\"section\" id=\"cta-demarrer\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f92b0f2\" data-id=\"f92b0f2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5deefb8 elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"5deefb8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-content-item elementor-cta__content-item elementor-icon-wrapper elementor-cta__icon elementor-view-default\">\n\t\t\t\t\t\t<div class=\"elementor-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-trophy\"><\/i>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tBesoin d\u2019un expert pour vous accompagner dans votre analyse et strat\u00e9gie financi\u00e8re ?\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tContactez-nous et calibrons ensemble une assistance sur-mesure qui r\u00e9ponde \u00e0 vos besoins.\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.gerontim.com\/fr\/contact\/\">\n\t\t\t\t\t\tDEMARRER L'AVENTURE !\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-345b7c7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"345b7c7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6b2f8b1\" data-id=\"6b2f8b1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f440b69 elementor-widget elementor-widget-global elementor-global-4226 elementor-widget-html\" data-id=\"f440b69\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<aside class=\"elementor-section elementor-top-section elementor-element elementor-element-a38900f elementor-section-height-min-height noprint elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"a38900f\" data-element_type=\"section\" data-e-type=\"section\" id=\"bloc-ensavoirplus\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-84b0ed5\" data-id=\"84b0ed5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6cd2be7 uael-dual-heading-align-center elementor-invisible elementor-widget elementor-widget-uael-dual-color-heading\" data-id=\"6cd2be7\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"uael-dual-color-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"uael-module-content uael-dual-color-heading uael-stack-desktop-yes uael-heading-stack-\">\n\t\t\t<h2>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-before-heading\"><span class=\"elementor-inline-editing uael-dual-heading-text uael-first-text\" data-elementor-setting-key=\"before_heading_text\" data-elementor-inline-editing-toolbar=\"basic\">En savoir plus sur notre<\/span><\/span><span class=\"uael-adv-heading-stack\"><span class=\"elementor-inline-editing uael-dual-heading-text uael-highlight-text\" data-elementor-setting-key=\"second_heading_text\" data-elementor-inline-editing-toolbar=\"basic\">accompagnement \u00e0 la r\u00e9alisation de l'EPRD<\/span><\/span>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/h2>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-703548e elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"703548e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-inner-column elementor-element elementor-element-ca77dd4\" data-id=\"ca77dd4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-caa3463 elementor-widget elementor-widget-text-editor\" data-id=\"caa3463\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: left;\">EHPAD, SSIAD et SPASAD, Gerontim vous accompagne dans la ma\u00eetrise indispensable du cadre EPRD et dans l\u2019apprentissage des indicateurs et ratios financiers.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-92df516\" data-id=\"92df516\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e4367ff elementor-widget elementor-widget-image\" data-id=\"e4367ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"300\" height=\"200\" src=\"https:\/\/www.gerontim.com\/wp-content\/uploads\/2019\/04\/etat-previsionnel-recettes-depenses-eprd-300x200.jpg\" class=\"attachment-medium size-medium wp-image-2269\" alt=\"Gerontim guide les EHPAD SSIAD et SPASAD dans la r\u00e9alisation de l\u2019EPRD\" srcset=\"https:\/\/www.gerontim.com\/wp-content\/uploads\/2019\/04\/etat-previsionnel-recettes-depenses-eprd-300x200.jpg 300w, https:\/\/www.gerontim.com\/wp-content\/uploads\/2019\/04\/etat-previsionnel-recettes-depenses-eprd-768x513.jpg 768w, https:\/\/www.gerontim.com\/wp-content\/uploads\/2019\/04\/etat-previsionnel-recettes-depenses-eprd-1024x683.jpg 1024w, https:\/\/www.gerontim.com\/wp-content\/uploads\/2019\/04\/etat-previsionnel-recettes-depenses-eprd.jpg 1920w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\"><\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-0647424 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"0647424\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/www.gerontim.com\/fr\/prestations\/eprd-etat-previsionnel-recettes-depenses\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Plus d'informations<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/aside>\n\t\t\t\t<aside class=\"elementor-section elementor-top-section elementor-element elementor-element-c592e9f elementor-section-height-min-height noprint elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"c592e9f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9f038ba\" data-id=\"9f038ba\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-section elementor-inner-section elementor-element elementor-element-de0b3b5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"de0b3b5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-eadb778\" data-id=\"eadb778\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6885468 title-h3 elementor-widget elementor-widget-heading\" data-id=\"6885468\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">D\u00e9couvrez d'autres contenus<br> qui pourraient <strong>vous int\u00e9resser<\/strong><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be0218a uael-post__link-complete-yes uael-post__arrow-outside elementor-widget elementor-widget-uael-posts\" data-id=\"be0218a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;event_slides_to_show&quot;:3,&quot;event_slides_to_show_tablet&quot;:2,&quot;event_slides_to_show_mobile&quot;:1}\" data-widget_type=\"uael-posts.event\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"uael-post__header\">\n\t\t\t\t\t<\/div>\n\t\t<div class=\"uael-post__body\">\n\t\t\t\n\t\t\n\t\t<div class=\"uael-post-grid uael-posts\" data-query-type=\"custom\" data-structure=\"carousel\" data-layout=\"\" data-page=\"9061\" data-skin=\"event\" data-filter-default=\"\" data-offset-top=\"30\" data-post_slider=\"{&quot;slidesToShow&quot;:3,&quot;slidesToScroll&quot;:1,&quot;autoplaySpeed&quot;:5000,&quot;autoplay&quot;:false,&quot;infinite&quot;:true,&quot;pauseOnHover&quot;:false,&quot;speed&quot;:500,&quot;arrows&quot;:true,&quot;dots&quot;:true,&quot;rtl&quot;:false,&quot;prevArrow&quot;:&quot;&lt;button type=\\&quot;button\\&quot; data-role=\\&quot;none\\&quot; class=\\&quot;slick-prev\\&quot; aria-label=\\&quot;Previous\\&quot; tabindex=\\&quot;0\\&quot; role=\\&quot;button\\&quot;&gt;&lt;i class=\\&quot;fa fa-angle-left\\&quot;&gt;&lt;\\\/i&gt;&lt;\\\/button&gt;&quot;,&quot;nextArrow&quot;:&quot;&lt;button type=\\&quot;button\\&quot; data-role=\\&quot;none\\&quot; class=\\&quot;slick-next\\&quot; aria-label=\\&quot;Next\\&quot; tabindex=\\&quot;0\\&quot; role=\\&quot;button\\&quot;&gt;&lt;i class=\\&quot;fa fa-angle-right\\&quot;&gt;&lt;\\\/i&gt;&lt;\\\/button&gt;&quot;,&quot;responsive&quot;:[{&quot;breakpoint&quot;:1024,&quot;settings&quot;:{&quot;slidesToShow&quot;:2,&quot;slidesToScroll&quot;:2}},{&quot;breakpoint&quot;:767,&quot;settings&quot;:{&quot;slidesToShow&quot;:1,&quot;slidesToScroll&quot;:1}}]}\" data-equal-height=\"yes\" data-post-count=\"1\">\n\n\t\t\t\t\t\t\t<div class=\"uael-post-grid__inner uael-post__columns-3 uael-post__columns-tablet-2 uael-post__columns-mobile-1\">\n\t\t\t\n\n<div class=\"uael-post-wrapper   billets-d&#039;experts \">\n\t<div class=\"uael-post__bg-wrap uael-bg-wrap-disabled\">\n\n\t\t\t\t\t<a href=\"https:\/\/www.gerontim.com\/fr\/articles\/experts\/cpom-optimiser-tarif-hebergement-ehpad\/\" target=\"_self\" class=\"uael-post__complete-box-overlay\" aria-label=\"Link Complete Box\"><\/a>\n\t\t\t\t\n\t\t<div class=\"uael-post__inner-wrap uael-inner-wrap-disabled\">\n\n\t\t\t\t<div class=\"uael-post__thumbnail \">\n\t\t\t\t\t\t<a target=\"_self\" href=\"https:\/\/www.gerontim.com\/fr\/articles\/experts\/cpom-optimiser-tarif-hebergement-ehpad\/\" title=\"EHPAD : 3 points d&rsquo;optimisation du tarif h\u00e9bergement dans le cadre du CPOM\"><img decoding=\"async\" src=\"https:\/\/www.gerontim.com\/wp-content\/uploads\/elementor\/thumbs\/billet-expert-tarif-hebergement-ehpad-q90jtcure484woagbr0dgqr21vaq1bbjh6aswk4wic.jpg\" title=\"EHPAD : 3 conseils d&rsquo;expert CPOM pour optimiser son tarif h\u00e9bergement\" alt=\"EHPAD : 3 conseils d&#039;expert CPOM pour optimiser son tarif h\u00e9bergement\" loading=\"lazy\" \/><\/a>\n\t\t\t\t\t<div class=\"uael-post__datebox \">\n\t\t\t\t<div class=\"uael-post__date-wrap\">\n\t\t\t\t\t\t\t\t\t\t<span class='uael-post__date-month'>Juin<\/span><span class='uael-post__date-day'>07<\/span>\t\t\t\t<\/div>\t\t\t\t\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\n\t\t\t\n\t\t\t<div class=\"uael-post__content-wrap uael-content-wrap-disabled\">\n\n\t\t\t\t\t<h3 class=\"uael-post__title\">\n\n\t\t\n\t\t\t\t\t\t<a href=\"https:\/\/www.gerontim.com\/fr\/articles\/experts\/cpom-optimiser-tarif-hebergement-ehpad\/\" target=\"_self\">\n\t\t\t\tEHPAD : 3 points d&rsquo;optimisation du tarif h\u00e9bergement dans le cadre du CPOM\t\t\t<\/a>\n\n\t\t\t\t<\/h3>\n\t\t\t\t\t<div class=\"uael-post__meta-data\">\n\t\t\t\t\t<\/div>\n\t\t\n\t\t<div class=\"uael-post__excerpt\">\n\t\t\tLes ressources li\u00e9es \u00e0 l\u2019h\u00e9bergement repr\u00e9sentent plus de la moiti\u00e9 des moyens du Contrat Pluriannuel d\u2019Objectifs et de Moyens (CPOM). D\u00e9couvrez comment, en tant que responsable d\u2019EPHAD, vous pouvez optimiser votre tarif h\u00e9bergement et ne pas vous engager \u00e0 l\u2019aveugle sur ce point, qui plus est pour 5 ans. \t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\n\n\t<\/div>\n\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\n\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"uael-post__footer\">\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/aside>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Tout responsable d\u2019EHPAD est confront\u00e9 \u00e0 l\u2019analyse de son bilan financier dans le cadre de l\u2019EPRD. En ma\u00eetrisant 4 indicateurs sp\u00e9cifiques, notre expert Gerontim vous montre comment \u00e9valuer et optimiser la solidit\u00e9 financi\u00e8re de votre ESMS.<\/p>\n","protected":false},"author":6,"featured_media":9101,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[22],"tags":[39,104,42,41],"class_list":["post-9061","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-experts","tag-ehpad","tag-eprd-errd","tag-spasad","tag-ssiad"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Bilan financier en EHPAD : 4 indicateurs \u00e0 ma\u00eetriser | Billet d\u2019expert<\/title>\n<meta name=\"description\" content=\"Tout responsable d\u2019EHPAD est confront\u00e9 \u00e0 l\u2019analyse du bilan financier dans le cadre de l\u2019EPRD. 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