Cost accounting

Comptabilité de Gestion TD supplémentaire : le cas Pizzas Compte de résultat différentiel :   | BS | MS | HS | Total | Nombre de pizzas | 1050 | 1500 | 4 650 | 7 200 |     | BS | MS | HS | Total | Chiffre d’affaires | 10 290 | 14 700 | 45 570 | 70 560 |   |   |   |   |   | Denrées | 3 360 | 4 800 | 13 950 | 22 110 | Consommables | 630 | 900 | 2 790 | 4 320 | Livraisons | 336 | 480 | 1 488 | 2 304 | Total coûts variables | 4 326 | 6 180 | 18 228 | 28 734 | Marge sur coûts

DIRECT MATERIALS 16 20 22 LABOUR RUN LABOUR (7500X.25*16/7500)= 4 (12500X.5*16/12500)= 8 (4000X.4*16/4000)= 6.4 TOTAL OVER HEAD 680000 GIVEN PLUS SET UPLABOUR COST ( 16 X 168) = 682688 TOTALRUN OVER HEAD COST 155600 ( 9725 X 16) OVERHEAD ABSROBTION RATE 4.387455013 OVERHEAD ASSIGNED 17.54982005 35.0996401 28.07971208 UNIT PRODCOST 37.54982005 63.0996401 56.47971208 2 CONTIBUTIONMARGIN

efficient technology, or command better terms from suppliers. Supply-side scale economies deter entry by forcing the aspiring entrant either to come into the industry on a large scale, which requires dislodging entrenched competitors, or to accept a cost disadvantage. In microprocessors, incumbents such as Intel are protected by scale economies in research, chip fabrication, and consumer marketing. 3. Customer switching costs. The larger the switching costs, the harder it will be for an entrant

recentralisation des ressources des collectivites territoriales : une reponse ´ ` ´ ` adequate a la regulation du systeme financier public ?, par Laurence Tartour Suppression de la taxe professionnelle : de l’action publique locale à l’action publique low cost ?, par Jean-Pierre Balligand ............................................ ´ ´ CHRONIQUE D’ACTUALITE DES REFORMES La conduite du changement dans les RGPP, par Sylvie Trosa .................. Le comptable public, un gestionnaire responsable ? De la réforme

and resources to mass produce a low-cost car. The main plant is located in Ellesmere Port in England. This plant produces approximately 180,000 units a year which we expect to increase when our production begins. Since 2002 the Ellesmere Port plant has had an increase of 76% in product quality and an increase of 13% in productivity. These figures are very significant regarding our business model and future plans. We want to produce a high-quality car at a low cost, thus providing an affordable yet

------------------------------------------------- ------------------------------------------------- “THE MOVING OF OPERATIONS TO LOW COST COUNTRIES” ------------------------------------------------- ------------------------------------------------- Vehicle for increasing living standards Abstract : For about a decade companies have actively moved their operations to low-cost countries. Contrary to what one might think this trend does not imply loss of value in developed countries but a specialization

Press review: pricing 2 Summary • SUMMARY OF ARTICLES • QUESTIONS: 1. To what extent is the low cost policy successful? 1. Success of the low cost policy 2. Risks of the low cost policy 2. How does Ryanair’s pricing strategy attract their customers? 3. Can premium brands respond to cut-price rivals? 1. Why are premium brands in danger? 2. Should premium brands confront low cost competitors in the price value segment of the market? • What we’ve learnt… 3 Summary of articles

However, the frugal innovations are less expensive than the high innovations and the risk is too less with the obsolete patent used in the Western markets. But, in the emerging markets, there is an opportunity for highly profitable growth with a low-cost, it’s could be a new blue oceans with the frugal innovation on the car’s markets. [

publicitaire particulièrement innovante. 3) Les Fragilités d’un modèle économique a) Compensé le coût d’une stratégie low cost : des frais complémentaires b) Une compagnie confronté a certaine polémique Introduction : EasyJet  Airline Company PLC est une compagnie aérienne située dans le paradis fiscal de Jersey, dans les iles anglo-normandes. C’est une compagnie qui est dite low-cost : c'est-à-dire à bas coûts. Easy Jet a été créée le 20 Octobre 1995, par Mr Stelios Haji-Ioannou, un armateur chypriote

des enseignes à bas prix, les prix ont en moyenne augmenté de 13%. Chez Lidl, par exemple, le prix d'un panier moyen constitué de 46 mêmes types de produits - est ainsi passé de 39,77 euros à 43,32 euros (+9%). Bibliographie Article « Low cost : le hard discount en exemple » des Echos de la franchise.com. « L’évolution du hard-discount en Europe » , de Point de vente, le Magazine des magasins du 19/07/2010. « Le hard discount s’essouffle en France » tiré d’Expansion