Vous remplissez des dossiers pour votre compagnie et croisez souvent des termes abracadabrantesques qui ne vous parlent pas ? Certaines notions de comptabilité ne sont pas toujours limpides ? Ce dictionnaire de survie à destination des chorégraphes, classé par catégories, vous aidera sans doute à y voir plus clair !
Administration générale
Assemblée générale : instance de prise de décision par les membres de l’association. Deux types : l’assemblée générale ordinaire : décisions concernant la gestion ordinaire ; l’assemblée générale extraordinaire : décisions modifiant les statuts de l’association. En savoir plus dans cet article.
Association d’intérêt général : notion fiscale qui permet à une association à but non lucratif de délivrer des reçus de dons, permettant au donateur de bénéficier d’une réduction d’impôt à hauteur de 66% du montant du don. Une association de Loi 1901 peut être d’intérêt général. En savoir plus dans cet article.
Association Loi 1901 : association régie par la loi du 1er juillet 1901, qui permet à deux personnes ou plus de mettre en œuvre un projet à but non lucratif, c’est à dire sans réaliser de profits personnels. C’est le plus souvent le statut juridique choisi par les compagnies de spectacle vivant. En savoir plus dans cet article.
AUDIENS : groupe de protection sociale des secteurs de la culture, de la communication et des médias. Il accompagne tous les professionnels de ces secteurs (intermittents, auto entrepreneurs, employeurs…) sur les sujets de la retraite, l’assurance, l’accompagnement solidaire, le médical, les congés spectacles…
Bureaux de production d’artistes : structures qui ont pour missions principales de fournir des prestations d’organisation et production, d’administration et de diffusion à la destination des artistes et de leur compagnie.
Conseil d’administration : c’est une instance de personnes physiques ou morales chargées de déterminer la stratégie de l’association et de veiller à son application. Les membres du Conseil d’Administration sont souvent les membres du bureaux et des membres très actifs dans la stratégie de l’association. En savoir plus dans cet article.
Journal officiel : publication officielle publiée quotidiennement par l’État. Il permet la diffusion des lois, décrets…, ainsi que les annonces des marché publics, les créations d’associations et fondations, etc. C’est là que sera publiée la création de votre compagnie et un extrait vous sera régulièrement demandé pour justifier de la date de création de votre structure.
Licence d’entrepreneur du spectacle : obligation légale pour tout établissement dont l’activité principale est la production, la diffusion de spectacle ou encore l’exploitation d’un lieu de spectacle, faisant intervenir des artistes rémunérés. En savoir plus dans cet article.
SACD : Société des Auteurs et Compositeurs Dramatiques. Elle a pour but de défendre, d’accompagner et de soutenir collectivement et individuellement les auteurs. C’est auprès de la SACD que, en tant que chorégraphes, vous pouvez déclarer vos œuvres et ainsi pouvez toucher des droits d’auteur ultérieurement.
Sacem : Société des Auteurs, Compositeurs et Éditeurs de Musique. Elle a pour missions de collecter et répartir les droits d’auteur, de promouvoir et de soutenir les créateurs et de défendre et protéger ses membres. C’est auprès de la SACEM que, en tant que productrice de spectacle, la compagnie doit déclarer l’utilisation d’une musique.
Service civique : engagement volontaire au service de l’intérêt général, accessible de 16 à 25 ans, élargi à 30 ans pour les personnes en situation de handicap. Il peut s’effectuer dans une collectivité, association ou organisme à but non lucratif. En savoir plus dans cet article.
SIREN : le Système d’Identification du Répertoire des Entreprises est une série unique de 9 chiffres attribuée par l’INSEE à une entreprise ou une association. C’est en quelque sorte sa carte d’identité.
SIRET : Le Système d’Identification du Répertoire des Etablissements identifie une adresse. Ainsi, une structure aura autant de SIRET que d’établissements, mais n’a qu’un seul SIREN, qui lui est unique.
Statuts d’association : les statuts correspondent au contrat d’association signé par au moins deux personnes. La forme et le contenu des statuts sont librement établis par les fondateurs de l’association. En savoir plus dans cet article.
URSSAF : organisme en charge de récolter les cotisations obligatoires sur les salaires avec lequel votre compagnie interagit en tant qu’employeur pour déclarer les danseurs ou tout autre intermittent et salarié.
Financements
Fondation : structure regroupant des donateurs et qui permet d’aider à la réalisation d’un projet d’intérêt général et à but non lucratif. En savoir plus dans cet article.
Subvention : aides de toute nature allouées à une personne publique en vue de financer une activité reconnue d’intérêt général. Trois types : subvention d’équipement, subvention d’exploitation, subvention d’équilibre.
Mécénat : « soutien matériel ou financier apporté sans contrepartie directe de la part du bénéficiaire, à une œuvre ou à une personne pour l’exercice d’activités présentant un caractère d’intérêt général ». Deux types de mécénat : financier ou en nature. En savoir plus dans cet article.
Afdas : organisme qui collecte les contributions obligatoires des employeurs afin de financer des actions de formations aux demandeurs (contrats de professionnalisation, CIF, CPF, plan de formation…). En savoir plus dans cet article.
Pôle Emploi : chargé de l’emploi en France, Pôle Emploi est également un grand financeur de formations professionnelles, participant ainsi activement à la reconversion et la réinsertion professionnelle.
FONPEPS (Fonds national pour l’emploi pérenne dans le spectacle) : il s’agit du premier fond créé pour soutenir l’emploi pérenne dans le spectacle en encourageant la création d’emplois. En savoir plus dans cet article.
Finance et comptabilité
Budget de fonctionnement : présente les coûts et les recettes de votre compagnie uniquement reliés à l’exercice comptable concerné. Ce budget n’est pas celui d’un spectacle. En savoir plus dans cet article.
Budget de création : outil qui permet de présenter de manière chiffrée votre projet artistique dans son intégralité. Il doit mettre en avant les coûts et les sources de financement liés au projet. Il doit être présenté à l’équilibre (Charges = Produits). En savoir plus dans cet article.
Budget de diffusion : quand le spectacle entre en phase d’exploitation, permet de présenter et suivre les coûts, qui doivent a priori être couverts par l’exploitation du spectacle : billetterie, cession, etc. En savoir plus dans cet article.
Brut / net : le salaire brut correspond à la somme indiquée sur le contrat de travail du salarié, avant toute déduction des cotisations obligatoires. Le salaire net est ce que perçoit effectivement le salarié à la fin du mois.
HT/TTC : le prix hors taxe (ou HT) ne comprend pas la taxe sur la valeur ajoutée (TVA). Le prix “toutes taxes comprises” (TTC) désigne le prix sur lequel toutes les taxes dues par le client sont prises en compte. Pour les associations qui n’appliquent pas la TVA, les factures émises présentent un total HT égal au total TTC.
Exercice comptable : période déterminée d’activité de l’entreprise. Il peut coïncider avec l’année civile ou non. C’est un choix de l’association, qui va guider son activité. Il est recommandé de faire sa clôture comptable au moment où l’activité est au plus bas. En savoir plus dans cet article.
Livre journal : enregistrement comptable des pièces comptables (factures, fiches de paies, déclarations sociales, notifications de subventions, etc.), permettant de garder trace de tous les mouvements liés au patrimoine de l’entreprise.
Compte de résultat : tableau représentatif de l’ensemble de l’exercice comptable, synthétisant l’ensemble des charges et des produits de l’entreprise. Il permet de déterminer si l’entreprise a un excédent ou un déficit.
Bilan : tableau représentatif de la situation patrimoniale de l’entreprise à une date déterminée (ce que possède l’entreprise au jj/mm/aaaa). En savoir plus dans cet article.
Les contrats
Contrat de cession : le contrat de cession de droits (ou contrat de vente) établit les détails d’une rémunération forfaitaire (en euros) que perçoit le producteur. Il s’agit donc d’un contrat établissant clairement le montant auquel le spectacle est acheté par l’organisateur. En savoir plus dans cet article.
Contrat de coréalisation : il est semblable au contrat de cession. Seul le mode de rémunération du producteur diffère. Avec le contrat de coréalisation, sa rémunération est proportionnelle aux recettes et peut être assorti d’un minimum garanti. Ici, le risque est partagé entre le producteur et l’organisateur. En savoir plus dans cet article.
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