French touch: Full cost, costs hierachy, apportionment choices

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.

The theme falls under management accounting.
This is a case involving the functional based costing method (full costs). The company manufactures two products, each with its own component. This involves calculating the full cost of each product by managing inventory of components and finished products using the weighted average cost method.
The device in this case allows 100% online exam processing. The adaptation process for an educational platform is described step by step in the procedure delivered with the resource.

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 set up an apportionment table.
- Being able to calculate the puchases cost, the production cost and the cost price. (including indirect cost, by using for one a fee rate).
- Being able to manage inventories with weihted average cost method.
- Develop a critical reflection on the choices of cost drivers.

Functional based costing - Direct costs - Indirects costs - Apportionment table - Cost driver - Weighted average cost

Students: Licence and Master

Industry

- PDF: Operating mode (examen case)
- PDF: Statement (10 versions) (examen case)
- WORD: Answer sheet (examen case)
- XLS: Stated file and correction of the 10 versions
- PPT: Debriefing (11 slides)

Année de la problématique : 2021

Livraison : Livraison par lien de téléchargement

Nombre de pages : 3

Temps d'utilisation : 3h00 (Depending on the educational activity chosen, from 1 hour 30 to 3 hours)

Code du secteur d'activité : 25 - Industrie du caoutchouc et des plastiques