"Epinol" & "Laziol" knives: Cost Accounting in an Industrial Company

This study presents a fictitious company specialized in the production and sale of outdoor equipment. Among its products, the company manufactures two models of knives, the "Epinol" and the "Laziol". The managing director requests a profitability analysis of the company's two products from the management control team to make strategic decisions concerning his product portfolio.

- To test and evaluate the knowledge necessary to understand the mechanisms of management accounting and more specifically the use of Full and Direct Costing Methods and their usefulness as a decision-making tool for the company.

- To enhance students'awareness about different costing models and the inherent bias in their construction.
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Costing - Full costs - Analysis centres - ABC method - Variable costs

Students: Licence

Manufacture of cutlery

- PPT: Debriefing
- WORD: Template (for students)

Année de la problématique : 2021

Livraison : Livraison par lien de téléchargement

Nombre de pages : 9 avec 10 page(s) annexe(s)

Temps d'utilisation : 3h00

Code du secteur d'activité : 33 - Fabrication d'instruments médicaux, de précision, d'optique et d'horlogerie