{"id":5801,"date":"2026-07-23T08:30:00","date_gmt":"2026-07-23T06:30:00","guid":{"rendered":"https:\/\/fima.ub.edu\/edl\/?p=5801"},"modified":"2026-07-13T11:16:55","modified_gmt":"2026-07-13T09:16:55","slug":"guia-practica-per-al-control-del-marge-i-la-comptabilitat-a-les-llibreries","status":"publish","type":"post","link":"https:\/\/fima.ub.edu\/edl\/guia-practica-per-al-control-del-marge-i-la-comptabilitat-a-les-llibreries\/","title":{"rendered":"Guia pr\u00e0ctica per al control del marge i la comptabilitat a les llibreries"},"content":{"rendered":"
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\"coberta<\/a><\/figure>\n<\/div>\n\n\n

Ollendorff, Michel. Du contr\u00f4le de marge \u00e0 l\u2019arr\u00eat\u00e9 des comptes en librairie<\/em> [en l\u00ednia]: guide pratique.<\/em> Rennes: Livre et Lecture en Bretagne; Caen: Normandie Livre & Lecture; Toulouse: L\u2019Agence Unique, Occitanie Culture; etc., 2025. 40 p. <https:\/\/www.livre-provencealpescotedazur.fr\/media\/pages\/ressources\/etudes-et-publications\/du-controle-de-marge-a-l-arrete-des-comptes-en-librairie\/b78924067f-1765199280\/arl_guide-lib_controle-marge_web.pdf<\/a>>. [Consulta: 15 juny 2026].<\/p>\n\n\n\n

Des del control de marge fins al tancament comptable en llibreries: guia pr\u00e0ctica<\/em><\/p>\n\n\n\n

Qualsevol empresa, tingui la dimensi\u00f3 que tingui i sigui quin sigui el producte que fabrica o ven, ha de tenir molt en compte el model de negoci i el control dels marges comercials. Tanmateix, en el nostre m\u00f3n del llibre, el fet de gaudir d\u2019un preu \u00fanic, establert per l\u2019editor per a tots els punts de venda sembla factible, almenys a priori, centrar-se sobretot en la venda i promoci\u00f3, simplificant els processos administratius i menystenint les an\u00e0lisis econ\u00f2miques profundes. Per aix\u00f2, hom t\u00e9 tend\u00e8ncia a creure que no cal analitzar gaire a fons l\u2019estructura comptable de la llibreria. Per altra banda, les empreses s\u00f3n, majorit\u00e0riament, de petita dimensi\u00f3, i vendre llibres t\u00e9 un punt rom\u00e0ntic que no ajuda a l\u2019hora d\u2019entrar en aquest ball de n\u00fameros.<\/p>\n\n\n\n

Fa poc, unes agrupacions professionals de Fran\u00e7a (Livre et Lecture en Bretagne, Normandie Livre & Lecture, L\u2019Agence Unique Occitanie Culture i l\u2019Agence R\u00e9gional du Livre a Provence-Alpes-C\u00f4te d\u2019Azur) han publicat una guia pr\u00e0ctica en format web amb la intenci\u00f3 de posar negre sobre blanc entorn de l\u2019economia de la llibreria. Com diu el t\u00edtol escollit, ben t\u00e8cnic i expl\u00edcit, es tracta d\u2019estudiar el control del marge i el tancament comptable.<\/p>\n\n\n\n

El marge comercial mostra la capacitat de l’empresa per maximitzar la difer\u00e8ncia entre el volum de les vendes assolides i el cost del producte; en aquest cas, llibres. Entrar\u00edem, doncs, en una din\u00e0mica que no es pot limitar a la mitjana dels descomptes concedits pels prove\u00efdors, sin\u00f3 que hi entra clarament la gesti\u00f3 de les compres, la dels estocs i, sobretot, la seva rotaci\u00f3. Aquest guany o marge \u00e9s m\u00e9s o menys fix, en funci\u00f3 del descompte ofert pels prove\u00efdors, siguin distribu\u00efdors o editors. I varia poc, ja que en aquest sector, els r\u00e0pels s\u00f3n escassos i puntuals. De manera que el llibreter no t\u00e9 capacitat d\u2019establir una pol\u00edtica de preus pr\u00f2pia. Com a molt els pot rebaixar una mica en funci\u00f3 del descompte m\u00e0xim al p\u00fablic que preveu la llei. Per\u00f2 mai els pot augmentar. Aix\u00f2 fa que la capacitat d\u2019aconseguir un guany m\u00e9s gran en aquest \u00e0mbit sigui molt petita. Nom\u00e9s en vendes a institucions culturals (biblioteques, escoles, centres de recerca…) el descompte pot variar, per\u00f2 sempre a l\u2019al\u00e7a, la qual cosa, si no hi ha un gran volum i un mercat m\u00e9s o menys segur, no surt gaire a compte.<\/p>\n\n\n\n

L\u2019estudi que comento parteix de la realitat de l\u2019estat franc\u00e8s, amb algunes difer\u00e8ncies (per exemple l\u2019IVA aplicat \u00e9s del 5,5 % enfront del 4 % d\u2019aqu\u00ed), per\u00f2 \u00e9s perfectament extrapolable a casa nostra, conceptualment parlant. Realitzat per Michel Ollendorff, fa una exposici\u00f3 prou \u00e0mplia de diversos escenaris comercials, donant una especial atenci\u00f3 als descomptes, el control d\u2019estocs, les despeses de transport, l\u2019estructura empresarial particular, les possibles subvencions, despeses d\u2019enviament, etc. Amb la voluntat de despertar l\u2019inter\u00e8s dels llibreters \u2013que, tradicionalment i de manera general, tenen poca experi\u00e8ncia comptable\u2013 per con\u00e8ixer el \u00abjoc\u00bb de les amortitzacions, depreciacions i provisions. Integrant o a\u00efllant, si escau, altres serveis paral\u00b7lels al negoci, que no s\u00f3n la venda de mercaderia: fotoc\u00f2pies, restauraci\u00f3, activitats d\u2019animaci\u00f3 de la lectura…<\/p>\n\n\n\n

Com s\u2019expressa de manera clara a les conclusions, les eines de gesti\u00f3 inform\u00e0tica de les llibreries han evolucionat i millorat en gran manera, per la qual cosa avui \u00e9s m\u00e9s senzill el seguiment meticul\u00f3s de l\u2019activitat econ\u00f2mica. Per\u00f2 cal ser rigorosos a l\u2019hora d\u2019entrar correctament les dades i garantir-ne l\u2019exactitud. Per aix\u00f2, \u00e9s indispensable controlar regularment el material bibliogr\u00e0fic de la botiga i la informaci\u00f3 disponible.<\/p>\n\n\n\n

Realment, a la nostra Escola de Llibreria, es va tenir clar de bon principi que l\u2019assignatura de comptabilitat no es podia de cap manera deixar de banda. Que, m\u00e9s enll\u00e0 de la vocaci\u00f3 de prescriptor i difusor cultural que t\u00e9 un\/a llibreter\/a, cal gestionar l\u2019establiment com una empresa per sobre de tot. Si no, les possibilitats de continu\u00eftat en el temps poden arribar a ser escasses. I aquest treball ens ho exposa de manera irrefutable.<\/p>\n\n\n\n

Antoni Daura Jorba<\/a> \u00a0\u00a0
Llibreter i editor (Llibres Parcir<\/a>, Manresa)\u00a0 <\/p>\n","protected":false},"excerpt":{"rendered":"

Ollendorff, Michel. Du contr\u00f4le de marge \u00e0 l\u2019arr\u00eat\u00e9 des comptes en librairie [en l\u00ednia]: guide…<\/p>\n","protected":false},"author":4,"featured_media":5802,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"","_seopress_redirections_param":"","_seopress_redirections_type":0,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"inline_featured_image":false,"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[1400],"tags":[],"class_list":["post-5801","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ressenyes"],"acf":[],"taxonomy_info":{"category":[{"value":1400,"label":"Ressenyes"}]},"featured_image_src_large":["https:\/\/fima.ub.edu\/edl\/wp-content\/uploads\/2026\/07\/coberta_du-controle-de-marge-a-larrete-des-comptes-en-librairie-731x1024.webp",731,1024,true],"author_info":{"display_name":"Marta Roig","author_link":"https:\/\/fima.ub.edu\/edl\/author\/martaroig\/"},"comment_info":0,"category_info":[{"term_id":1400,"name":"Ressenyes","slug":"ressenyes","term_group":0,"term_taxonomy_id":1400,"taxonomy":"category","description":"","parent":0,"count":1352,"filter":"raw","cat_ID":1400,"category_count":1352,"category_description":"","cat_name":"Ressenyes","category_nicename":"ressenyes","category_parent":0}],"tag_info":false,"_links":{"self":[{"href":"https:\/\/fima.ub.edu\/edl\/wp-json\/wp\/v2\/posts\/5801","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fima.ub.edu\/edl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fima.ub.edu\/edl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fima.ub.edu\/edl\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/fima.ub.edu\/edl\/wp-json\/wp\/v2\/comments?post=5801"}],"version-history":[{"count":1,"href":"https:\/\/fima.ub.edu\/edl\/wp-json\/wp\/v2\/posts\/5801\/revisions"}],"predecessor-version":[{"id":5803,"href":"https:\/\/fima.ub.edu\/edl\/wp-json\/wp\/v2\/posts\/5801\/revisions\/5803"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fima.ub.edu\/edl\/wp-json\/wp\/v2\/media\/5802"}],"wp:attachment":[{"href":"https:\/\/fima.ub.edu\/edl\/wp-json\/wp\/v2\/media?parent=5801"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fima.ub.edu\/edl\/wp-json\/wp\/v2\/categories?post=5801"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fima.ub.edu\/edl\/wp-json\/wp\/v2\/tags?post=5801"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}