ALWAYSCLEAN: Direct costing method

This case study, through its instructional design, makes it possible to organize a distance examination (100% online) adapted to large numbers by proposing 10 different costed versions of the same statement.

This is a case involving the direct costing method (partial costs). For the first company in this case, it is a classic approach to calculating the net income and the break-even point and their evolution due to an increase in activity and fixed charges that become variable.
For the second company, from its total cost, it is a question of determining the quantities sold and deducting the breakdown of the total cost into variable and fixed costs. To conclude, it is requested to present the net income using the variable cost method.

The device in this case allows for 100% online exam processing.
The adaptation process for an educational platform is described step by step in the operating mode delivered with the resource.

- Being able to put oneself in a posture of variable cost.
- Being able to calculate a net income and break-even point.
- Being able to consider the impact of changes in the company (increase in activity and change in the structure of expenses) on net income and break-even point.
- Being able to rely on the stability of unit variable cost to break down total costs into variables and fixed.
- Highlight the concepts of contribution margin rate and profit percentage relative to turnover.

Direct costing - Variable costs - Fixed costs - Contribution margin - Unit variable cost - Break-even point.

Students: Licence and Master

Service for industry

- PDF: Operating mode (examen case)
- PDF: Statement (10 versions) (examen case)
- Word: Answer sheet (examen case)
- XLS: The 10 versions of case / debriefing (cas en présentiel)
- PPT: Debriefing (13 slides)

Année de la problématique : 2021

Livraison : Livraison par lien de téléchargement

Nombre de pages : 3

Temps d'utilisation : 3h00

Code du secteur d'activité : 74 - Services fournis principalement aux entreprises