Exercices corrigés comptabilité analytique
écrit le: 16 novembre 2011 par admin
The existing real may not exactly match the existing theoretical result of permanent book inventory, for many reasons:
to the input elements stored:
Are determined by actual existing inventories extra periodic accounting (annual inventories and inventories on a fraction of the stock due to a fraction of every quarter or every month, called a rolling).
By comparing the results of the physical inventory of existing theoretical inventory accounting permanent differences are found called MUF:
when the value of existing real exceeds the value of the existing theoretical or accounting, the difference is a surplus of inventory.
Example. Existing theoretical account, the product C F. 2624200 Existing real-2624212 F. Bonus Inventory: 12 F.
when the value of existing real is less than the value of existing accounts, it is an inventory Mali.
Example.Existing theoretical account of the consumable material D, F. 6224 Existing reality, F. 6220 Mali inventory, 4 F.
When a company is located in one of two occurrences, it must return the existing theoretical accounts at the existing reality.
For this, it considers:
Normally, it should correct the items already calculated taking into account the differences and this would be a difficult, long, costly as it never does. We merely change the results by including in their determinations, the MUF.
A difference on matters such as incorporation of other differences is a difference intended by the company responsible for management reasons, determined before the calculation of costs.
Instead, a difference of inventory is a difference suffered by the company and found after the calculation of costs.
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Solving the problem without previous accounting
If the question of the production cost of goods sold in the exercise is general and goes to any production company, do not believe has been and is yet solved only by setting up a cost accounting system.
For a long time and is still the case in many companies, the problem was treated by extra work accounting inventory periodically to identify changes in stocks and rewarding with empirical methods.From scales and classifications defined by engineers such as time and fuel consumption required to produce an article. It was enough to give a value to the hourly rates and ingredients, and then take account of depreciation of machinery, leading to a recovery of stocks considered reasonable. There was no need to implement costly systems detailed tracking of production operations. The law does not impose specific methods but simply the continuity of their employment, this pragmatism could suffice. Especially if the time lags between production and sales were not too great. If such stocks represent less than 10% of revenues, an error recovery of 10% varied very little result, and anyway will be corrected in the following year.
The disadvantage of stochastic methods and discriminant becomes pragmatic when stocks and stocks represent a very large proportion of turnover for the year.Errors, undetectable, because of overlap with general accounting, may then lose all meaning to the results of the period, while distorting the management decisions on valuations too far from reality.
This is why many companies have recognized the need to implement a true accounting for the continuous recording of workflow to get results cut across as perfectly as possible the values of general accounting.
The main methods of accounting
The method of homogeneous sections and the full costs
This method allows to redistribute the load values of financial accounting, cost accounting reflected by destination. Accounts section will receive the disaggregated values. There are three kinds:
In the end the result is readily apparent in sales, product by product and the overall result is equal to the sum of the detailed results of the products.The use of accounts fully intersected with those of the general accounting fully justifies the term accounting in relation to other, more statistical or pragmatic. That’s why it was chosen as the basic method by accounting code associated with the official PCG of 47 as a model until 1999.
But mostly it involves an arbitrary variation of the full cost of a product based on circumstances which are not the responsibility of producers. Thus it does not allow meaningful dialogue to improve management. This point deserves a specific development.
The delicate question of overheads and level of activity
Consider a company producing products A and B. They absorb each half of the overhead. For some reason the product B is no longer manufactured. The full cost method causes the reversal of overhead absorbed by B of A, whose unit cost is increased accordingly and profitability eventually compromised.
Similarly, the relative fixity of overhead, in economic terms its lack of elasticity in terms of activity, causes a load of unit prices in case of general business slowdown. This limits the loss of income in the year concerned but it spreads it in time. It drags out the crisis by carrying the cross of the past. These variations are not related to the activity of various officials can not be used to judge their actions and can disturb the setting reasonable prices.
The cost of a permanent system of registration of analytical flow is very high, can not use it to control the management and, more importantly, may alter the management has been denounced as unacceptable by many authors who have proposed various methods to eliminate variations considered pests.
The method of the rational allocation
The idea itself is simple is separated overhead not directly attributable to the production sections defining a normal level of production. It then determines a rational attribution rate ratio between the normal activity and the activity recorded. The unit costs calculated do not depend on the activity, whether for a particular product or all products. Mali and the bonus of incorporating overhead costs are left in the period and will be well taken in the overall result, but without making it impossible for management control. Variations in costs that will be seen necessarily reflect the behavior of production, more effective or less effective, resulting in patches without touching the appropriate pricing policy.
The General Accounting Plan has largely upheld this method of reasoning: ‘The costs of acquisition and production of the stock does not include only those elements normally involved in their training. Losses and waste are excluded.The allocation of fixed costs … is based on normal operating capacity. ‘
The difficulty of the method is obviously to define ‘normal’ levels that can be defined either by historical or relative to a forecast or relative to the capacity of the plant or production line.
The method of direct costing
This method is intended to enhance the sense of momentum in sales management is proposing to determine their contribution to the absorption of fixed costs and overall result. Compare contributions in time gives a relevant vision of the business lines and commercial products. It avoids closing a product line that helps and that would be a deficit in total costs, the deferral of overhead on the remaining products causing them to turn into deficit.
The disadvantage of the method is that it does not value stocks because it is inconsistent with the rules of accounting plan.This forces to take two accounting records or finding ways to combine all needs into one system with direct costing will be one of the outputs.
If part of the manufacturing process is outsourced, the costs are transferred to sales prices that include overheads and profit of the subcontractor. Comparing one year to the other becomes impossible.
Another development which penalizes the method is the general trend of increase in structural costs in the cost of a product. Direct costs represent only a fraction of the costs and are therefore too great a role in the method.
The Standard Cost Model
This method is particularly useful for companies who manufacture many products according to well-defined production process. The planning department is then able to set ranges, classifications and economic series production.
End of series production is known to determine the normal amounts of the main components of cost and compare the actual costs incurred. If we did not launch the optimum amount, if we had to restart production after incidents involving machine time longer and loss of materials or by products, if had a machine failure, in short if you did not follow the standard bonus or more surely Mali production will occur.
In the waterfall spills costs from section to section, the bonus and Mali are not transferred. Each entity will be judged on its own differences and not on the consequences of the mistakes of others. Inventories are kept in standard costs. The bonus and Mali are in the results of the period.
The only drawback is the real possibility of defining the standard cost which is not always possible and the enormous task of capturing and processing in continuous operational data that makes the method impractical without the aid of computers.
The GP method
Invented by George Perrin, in the wake of Taylor’s work on working time, this method was designed primarily to simplify the calculation of production costs in the business of mechanical manufacturing of many products on the same set of machines.
The main idea is that most products are in a ratio of fixed costs between them. Manufacturing methods changing only slowly stability of this report can be taken for granted. Rather than follow the product-and time consumption, which can be prohibitively expensive and slowing production, it merely states the quantities produced. The cost reports are stable, it is easy to turn them into a single production quantity which is close to overall production costs for the period.
This gives a unit cost of production unit, appropriately called the GP, and it applies to the valuation of stocks.In this method can be satisfied with a number of short sections and the inventory of manufactured products. It can be very economical. It assumes that the planning department has listed all items in GP. That is why the method was pushed by consulting firms specialized in studies of time (MTM etc..). This method is very clever now replaced by the UVA method.
UVA method: an extension of the GP method
This method improves the method of full costs and serves as an alternative to the ABC method. It is also based on a careful analysis of the activities (as operating ranges), but mainly on the positions (elementary operation work consists of a set of material and human resources that work seamlessly). This broadcast method and extended among others by J. Fievez, R. Zaya and JPKieffer was born of the work of Georges Perrin made in early 1950 on the concept of unification of the measure of output that leads to the model of the GP method renamed UVA in 1995.
UVA method arises as a primary objective to calculate the result (profit or loss) of each sale (actually it may be an invoice, order, a delivery …). The completion of a sale is considered the elementary transverse process in the company comprising all the work done by all the functions from the registration of the order, through production of goods until their delivery and receipt of the invoice.
Thus, we can consider that the ‘activities’ support ‘or indirect relation to the goods are directly consumed by each sale, which significantly reduces the arbitrary allocations of indirect expenses.
As elementary transverse process, the sale is the ‘brick’ basis that allows for any analysis of profitability.This method enables a large number of simulations without additional analysis from the moment we have the equivalent UVA.
The AVU is a unit of measure, which adds value to activities specific to each company, is the yardstick which will be compared with any specific resource consumption of all positions UVA. The fundamental advantage of using this unit is that it is independent of currency fluctuations and can manage a simple business complex (with many products and many customers) to act as if the company was mono- product. The price of this accuracy is the need for some stability over time in the relationship between the resources consumed by the positions of the company. Therefore in case of profound technological change, we must update the analysis of the positions affected by this change, but not others. Under normal conditions, it is recommended to make a refresh every 5 years. This job analysis should be very sharp. More article (product) used to calculate the UVA should be representative.As it facilitates the collection and calculation of data, this method can also be used in organizations that are not large enough to have a controller. These organizations can be both small businesses and business units of large atypical groups.
The ABC method
This method was developed by an association, I-CAM (Computer Aided Manufacturing International), founded in 1972 in the United States and located in Austin, Texas, which specializes in collaborative research aimed at improving the management costs and production methods. Its members are large U.S. companies and software vendors such as SAP, a global leader in the field of computer integrated production in the ABC method and its software makes it an active propaganda.
The principle of the method is as follows: the cost objects (products, customers …) consume activities, themselves, consume resources.In practice, the steps for setting up an ABC approach are:
The ABC method has the advantage of more accurately assign costs to products without an allocation of indirect costs using a measurement unit often arbitrary (eg, machine hours). A better understanding of the processes used to identify the strengths and weaknesses of an organization in the implementation of this method. Using this method becomes more relevant when the production process are ‘in line’ with a skilled and versatile, the processes are flexible, and that the technique used is mass production of different size with use of the method of Just-in-time.
The method of cost calculation characteristics
There are several methods intended to approximate the characteristics of products with the cost thereof. According to the principles of marketing a product is to be the best selling, adopt a precise positioning of its brand on selected customer segments.This involves investing a higher cost vis-à-vis the characteristics (attributes or functions) of the product were detected as valued by the public.
Thus, the cost approach establishes a target ratio of importance of the functions expected by the client and the contribution margin. This technique has the advantage of simplicity of calculation. This method also has an ability to convince the sales force is paid on the basis of turnover, which approximates the method of calculation.
But it is possible to link this report with costs that are not related to prior sales. The American Brimson JA offers in the 1990s the ‘Feature Costing’ as the method of ‘Calculation of Costs by the characteristics (or cost method stable (MCS) also known as MCCC). This method also analyzes the link between product features and costs to each activity. The aim is to streamline decision-making on product portfolio. The comparison between customer expectations and cost of goods is facilitated.Other methods propose approaches for multicriteria analysis of the relationship between costs and product characteristics, approaching the best of the economic reality of business processes. These methods are based on each activity and business processes for each type of load on a system of weighting the difficulty generated by the product characteristics.
The result is a precise multi-criteria evaluation used in management control (calculation of the cost of a product produced), a forecasting perspective (preparation of quotations, bids and prices) or strategic management (value analysis of the characteristics of products).
Solving the problem without previous accounting
If the question of the production cost of goods sold in the exercise is general and goes to any production company, do not believe has been and is yet solved only by setting up a cost accounting system.
For a long time and is still the case in many companies, the problem was treated by extra work accounting inventory periodically to identify changes in stocks and rewarding with empirical methods. From scales and classifications defined by engineers such as time and fuel consumption required to produce an article. It was enough to give a value to the hourly rates and ingredients, and then take account of depreciation of machinery, leading to a recovery of stocks considered reasonable. There was no need to implement costly systems detailed tracking of production operations. The law does not impose specific methods but simply the continuity of their employment, this pragmatism could suffice. Especially if the time lags between production and sales were not too great. If such stocks represent less than 10% of revenues, an error recovery of 10% varied very little result, and anyway will be corrected in the following year.
The disadvantage of stochastic methods and discriminant becomes pragmatic when stocks and stocks represent a very large proportion of turnover for the year. Errors, undetectable, because of overlap with general accounting, may then lose all meaning to the results of the period, while distorting the management decisions on valuations too far from reality.
This is why many companies have recognized the need to implement a true accounting for the continuous recording of workflow to get results cut across as perfectly as possible the values of general accounting.
The primary difficulty of the knowledge of the result of exercise
The result of the exercise is easy to determine when revenues reflect the sale of goods or services whose costs were incurred in the performance.In this case finding in general accounts is sufficient to calculate a simple difference between the two elements of the operating account. But this circumstance is exceptional. In general some of the expenses of the period relate to products that are subsequently sold and a portion of sales includes costs arising from a previous production. General Accounting collects flows by type of expenditure does not solve this problem.
As the industry consisted of small workshops producing small series of small sections, overlapping value between fiscal year were of little importance. When the development of capitalism has revealed highly capitalized companies in mass producing a wide variety of items, the need was more pressing. That is why cost accounting is born first in the Steel and Engineering Industries in the large, glass or chemical (eg Saint Gobain) and has reached its full extent in the late nineteenth and early twentieth centuries.The study of time, especially around the innovations of Charles Taylor, has provided impetus to production methods and provided a framework for cost allocation in different products. The ‘costing’ has become the norm in the industry and has identified many of the concepts used in cost accounting systems.
Employment trends of analytical methods
Many SOEs have made cost accounting from the late 80s. Banque de France set up the first accounting to ascertain with sufficient reliability the cost of tickets in the late 80s. Revealed the cost was so high that it believed that the direction of drastic modernization plans were put in place to reduce it, leading to a complete restructuring of production processes Tickets Chamalières and manufacturing of paper.The Sealink, a subsidiary of SNCF, is implementing a computerized control system analytical results of each boat fleet in the mid 80s. The results come immediately after the end of each passage and each ‘tide’ for some boats. So far the overall results were not known until year-end and embedded within those of the station. The improved results were spectacular.
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3 réponses pour "Exercices corrigés comptabilité analytique"
moi même j’en veux mais il m’est difficile de lavoir
moi même j’en veux mais il m’est difficile de l’avoir
une solution saturée de sulfate de magnesium se trouvant à une temperature initiale de 353k est chargée dans un cristalliseur pour y etre refroidie à 303k. durant le refroidissement 55.7%de lq ,qsse d’eau présente initialement dans la solution d’alimentation s’evapore.
1-donner la relation generale qui exprime la quantité de cristaux théorique
2- déterminer la quantité de la solution à l’alimentation A que l’on doit charger initialement dans le crisatlliseur pour produiree 1000 kg de cristaux MgSO4,7H2O (y=1000Kg)on se basera sur 100kg de solvant initial par exemple, pour effectuer les calculs
solubilité de MgSO4 non solvaté= 40.8kg pour 100 kg d’eau à 303k
= 64,kgpour 100 kg d’eau à 353k
Mg=24.3 g/mol S=32 g/mol O= 16 g/mol