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

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

Référence :

KEDGE-CG-004(GB)

Langue

Type

Etude de cas

Catégorie

Contrôle de Gestion - Comptabilité

Collection

KEDGE Business School

Auteur(s)

GARNIER Claire, BEL HADJ ALI Soraya

Résumé

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.

Objectifs pédagogiques

- 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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