Gespel, telephone platform manager: marginal cost method (company capacity, fixed and variable costs, etc.)

This case study, through its educational system, 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 of the marginal cost method (partial costs). The company does not use all of its production capacities. She then receives two additional orders. Together, these two orders lead the company to exceed its capacities and therefore have to invest and increase its fixed costs. The question then arises, in terms of profitability, of accepting or refusing these orders. On the other hand, one of the orders could be made in the current capacities of the company, the other not. In such a case, which order must be accepted, what price (s) can we offer to customers? What minimum quantities should they order?

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 marginal cost (not to take back the current costs).
- Being able to identify the two possible situations (the order exceeds, or does not exceed, the current capabilities of the company).
- Being able to make the right decision.
- Being able to propose alternative solutions, if initially the additional order is not profitable (increase the price, increase the quantities.

Marginal cost - Variable costs - Fixed costs - Company capacities - Contribution margin - Accept an order - Refuse an order

Bachelor students 1 and 2

Telephony services

- 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 (11 slides)

Année de la problématique : 2020

Livraison : Livraison par lien de téléchargement

Nombre de pages : 4

Temps d'utilisation : 3h00 (Examen case: 1h30 Animation case: more 6 h)

Code du secteur d'activité : 64 - Postes et télécommunications