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c

c
c
GUILDHALL COLLEGE
c
c c
  c  c
cc c
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 c

c

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c c

cc!"#c
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cc$%&&c
 '(c) * +,--.c
c
#c/0c

c
V ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc cc c c c

1c  2)  111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111- c
,1c 2 3)  c 2c) 3)  c 3c233  c 4c 3c)  1111111111111111111111111111- c
51c c2c3 c 2c   c 3c233  c)  c  211111111111111111111111111111-, c
%1c   c) ) 1111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111-5 c
&1c  4cc  c2 ccc    c )6111111111111111111111111111111111111-% c
71c #  c)  c  11111111111111111111111111111111111111111111111111111111111111111111111111111111111111111-% c
$1c  )  c 2c8   111111111111111111111111111111111111111111111111 11111111111111111111111111111-& c
91c :  c 2c  c 3cc c*2 c )111111111111111111111111111111111111111111111111-$ c
.1c :   c 8 cc11111111111111111111111111111111111111111111111111111111111111111111111111111111111-$ c
-1c   c*2 c  2c 2c c2111111111111111111111111111111111111111111111111-9 c
1c33  c 4c 3c*2 c   c111111111111111111111111111111111111111111111111111111111111-9 c
,1c c*2 11111111111111111111111111111111111111111111111111111111111111 111111111111111111111111111111111111111 c
51c0  )c) )  1111111111111111111111111111111111111111111111111111111111111111111111111111111111111111 , c
%1c:   c 3c c  c  c 2c )  c  11111111111111111111111111111111 5 c
&1c2 3)  c 3c  * 4c) 111111111111111111111111111111111111111111111111111111111111 5 c
r c#3 )111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111 % c

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Introduction:
c c 24cc 4c* 34c c3 )c c2  c)  c3   c* c)  c 2c3  ;c
) )  ;c) )  ;c )c 2c  4<c)  c2 c3 c cc 3c   c  c
 c233  c)  c 2c*2 4c)  1c
c
c
c
c
c
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c
c
c
c
c
c
c
c
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c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
c
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c
c
c
c
c
c
c
c
c
c
c
c
c
c
ccc"( c
1c
c c)  c  c3 c2 c/ 2c8c* =c= c233  c 4c 3c)  c
c
c c
 c 5 &19%-c
Direct cost c
# =c   c $&,9-c
> c 3c 2)  c= ' c 7. 9-c
# 4  c 2c c c2 c 3c 2) c & -c
 c2 ) c)  c &.$&-c
c c
Overhead c
  c 3c   )c 33c 5-.&-c
 )  c 3c  c 2c ) 4c &---c
) ) 4c % 7-c
2 4c3 ) 4c?c 5-,-c
c %5 5-c
Total production cost ccccccccccccccccccccccc ,-,99-c
c c
2  c c
# c 2c c -,.-c
  c 3c 33)c 33c 59,&-c
 )  c 3c 33)c6 c ,%--c
2 4c 3c 33)c?c &.-c
c cccccccccccccc &,5&-c
 c)  c ccccccccccccc,&&,5-c
: 3 c 7-7 -c
c c
c
c
c
c
c
,1c
c
The need for and operation of different costing methods :
) 4c = c c)  c  2c c 8  *c2 c c   c 3c233  c)  c
  2c
c
  c    c)  cc c) cc c)  c  c c=c c6   4c
 2)2c) c*4c c 1c cc c)  c 3c 2)c c c c 3c c
 21  c)  c 4c) c= c8 ;c 2c c c )c8c 3c 2)  ;c c
  c)  cc c)  c 3c c? c c 2)21c
c
rc 
c   c

c)3)c4 c c )2 c2c c'c 3 )  c)  cc;c  c' =c c
)  c)  1c
 c c23  c 4c 3c  2c* =cccccc
-c ºc  cc
-c ›
cc  c
-c j c  cc
-c ˜c  cc
-c 
c  cccc
-c Y c  ccc

c
c
-c cc 
 c›
ccc c c c c

  cc

ccc
c
›
c c  c
ºc  cccccc›
c
c c ccccccccc c

c c c @ )c)  cc
: )c cc c c c c : )(,c
c  c cAAAc  c  ccc c
*c AAAc
=c cc
+cc AAAc ( c c 33c AAAc

*c AAAc (,c
33c AAAc c c c
,c
c
c
Kc º
cº  cc

)c  c 3 c)  c2 4cc


c
c
51c
c )c c @cB, -c
0  *c)  c
/ *  c %C719@.&1,c
# 4  @.c
   ,-C51,@7%c
ccc c8  *c)  c c @ 791,c
D?2c)  @$,---c
 4c* cEc c2c c 2)c c c c  <  c c 3 c 3cB%%---1c
, -Ec( 791,E($,---@%%---c
@c% 19E@ 7---c
@E@,$$&1 .7c
EF,$$&c
1c
c
c
, -C% ,--( 791,C% ,--G$,--- c
@97&,---($-- 9%-c
@ 7&- 7-c
c
c
5c
%1c
c
c c   c ))  c  2 4c2  c c   c2  c
))  c ))  c
-(,%c &,,c ,-$c (((c
,&(%%c -,-c ,$ c .,c
%&(&.c .9.c %$-c 7,c
7-( 8 c 7,9c % -c ,,.c
 c 5 &.c 5&9c %95c
c c c
5 &.C --+&---c  5&9C --+&---c %95C --+&---c
@751 9Hc @,$1 7Hc @.177Hc

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c
D c c * 8c3   c=c) cc  c ?c* c 3c)  cc)  c
))  c 2cc* c 3c)  ccc   2c2  c ))  1cc
c
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"(,ccccccccccccccccccccccccccccccc
c
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°outine cost report for Guildhall Toys plc for four weeks in November
2009:
1c
c
 c >'( c >'(,c >'(5c >'(%c
 c ,%----c 5-----c 55----c 57----c
)  c c 7---c ,----c ,,---c ,%---c
 2)2c
2 2c c &&--c .---c ,----c , ---c
 2)2c
0  )c &--c ---c ,---c 5---c
  c ,----c &----c .----c , ----c
#c 7Hc --Hc 5&1$ Hc %-Hc
  c= '2c %---c %$--c %9&-c & &-c
  c 42c &-----c &-----c &-----c &-----c
c
%c
,1c
33))4cc
: 2)  c8 c  c
3  c >'( c >'(,c >'(5c >'(%c
)  c  3 =c+c 7---cC --c ,----C --c ,,---C --c ,%---C --c
*2 2c &&--c .---c ,---c , ---c
 3 =C --c @ -51,,Hc @ -&1,Hc @ -Hc @ %1,.Hc
c
c
: 2) 8 4cc
3  c >'( c >'(,c >'(5c >'(%c
: 2) 8 4@   c 7---c ,----c ,,---c ,%---c
+c  c= '2c %---c %$--c %9&-c & &-c
c @%c c @,1,7c c @%1&%c c @%177c c
c
c
c
33) 8c
c
c 2 2c )  c
>'( c &&--I%---@519$&c 7---I%---@%c
>'(,c .---I%$--@%1-%5c ,----I%$--@%1,&c
>'(5c ,----I%9&-@%1 ,%c ,,---I%9&-@%1&57c
>'(%c , ---I& &-@%1-$9c ,%---I& &-@%177c
c
c  c 3c33) 8c=c) c 4c c)  4c*c33) 8cc8 4c='c c c )  c
 cc* c  c*2 21c
c
51c

3  c 3cJ  4c   c: ):c

> c =c * c)    ;cJ  4c   cc*) c)  4c  c
c c 2 c 2c   c 3c c  <  1cJ  4c   c: )c
 82c2  2c 3c 2c2 )c c c )  c 3cJ  4c   1c 4c
4c3  =c cJ  4c   c: );c  <  c=c 2)c*3 c
3 c)  ;c = ;c ;c c 2c ) 4c c c

c c )c 111c


1c  (D )2c    c
,1c/ 2 c
51c8 8 c 3c: c
%1c: )c )c
&1c4 c )c c   c
71c   c 8 c
$1cD )  c )c c) c 'c 2c
91c  4c 3) c c#  1c
c
c
ºotential improvement:c2 c 4c)c)  c  c c*4cc c c 3c 4c
= c c 2c6  41c<c c= 'c  c 3c * c2)  c c)  c 2cc)  c c
 3 1c3c2 c 4c)c) c)  c  c)  c 3c 2)  cc c  c 2c4  )c
= 4c 4c) c 'c c 3 1c

c))c 3c c* c*2 c)4)c= 2c22c c=  c = ' c= c *c c


 c*2 c 2c c*2 ccc c= 4c  c   c8 1c0  c ) ) c
 2c) 2c 'c c c = c 4c 3cc233) 1c

 c*2 c) 2c 'c = c K c 8 c c c*2 c )1cD  ;c c c
8c = ' c 2c )4c 33) c c c8  c32 c  c c33) 84c 2c
c c) 4c  c c 6  c 3c c 8  c: 3  )c 2c# c) c 3c
..5c:#1c) 2;c c) 2cc c c  c K c 3c*2 c  c  c c
)  * 2c c ) c233) cc c  c     c )1c

c* c*2 c)4)c= 2c c) c=   c)  1c* c= 2c2c c=c c
   c c3 c c c3 c 8  c 2c c c33) c     c )c
  c c   c2 =* )'c 3c= '2c    c)  c 3c c*2 ;cc
))  *c32 c );c 2c c*2 c )c  c c*cc  8c c) c
) 2  c

c
c
c
c
c
TASK-3
c
1c

c*2 cc c* )c 2c  c )c  c  =c*c c c 4c


 cc c)  c 3c )  1c c c8 c c  c 4c*c'c c )8c
 c 2c*c 4c c= 'c = 2c=c 4c)  c 2c c c*2 1cc c
)2c)  c 2c8   ;c ;c) )  ;c 2c 8  1c

Control and Evaluation

  c 2c8   cc c  c32  c  c 3c*2 1c 2 c8c c
) )c c c)  4c c 8c c) c2 c 3c)  c 8 c)  ;c)c c 8 2c 4c
4c 3c?c c 'c )c3c 4c= c c*2 2c3 ;c c c  * 4c3 c
c?1c c  c8c c)  4c c*) 'c*4c=)c c8  c*c ;c
2  ;c 2c8c282 c   1c

ºlanning

: cc   c  4c  c 3c*2 1c 2 c  =c c*c c 'c )'c
3c 8c 2c?c3 c c 8 c  2;c 2cK2c= c c*c=c*cc
3  c  21c c  cc c*c c 22c 2c  8c 2) c 2c 8)c3 c c
 c3 c c3  c  2c=)cc c   c cc c)  4Lc )  c   c
2c )) 2c c  c c)  4c) c c*  1c

c
Communication and Motivation

  c8 4c  c  c 3c*2 cc) )  c 2c 8  1c c  =c
   c c) ) c c 2c c  c c)  )c c   )c) c*c
) 2 2c 2c3 )2cc'4c  1c 4c8 8c 4cc*2 c c)  4c  c
) c 8 c c 41c>c (2 =c*2 c2 c c )) c c c8 4c
33) 84;c ) 8c*2 c) c*c 8 1c>c c 4cc8 82cc
)  cc c c2  Lc*2 ;c  c  c=c*c c'4c c 8c c )8c
 c*2 1c

c
c*2 c )c=c2c c) ) c c3   c =1c4c c
-c
2c c8 c c c c)  c c   )c*2 1c
-c  ) c ) c3   c c c 2c)  c3 c  c4 c3c 4c c 8  *c
4c c c21c
-c   c   )c*2 c*4cc ) c3   ;c*c c 2c 4c
) cc   c c   c c*2 c3 c 8  2c 2c  c3?2c)  1$c
-c  Lc* c c 'c 33c= c3 ) c  * c c 82c= c  c 3c3 c
3 c4  c*2 1c

2.

Appropriate budgeting methods and its needs:

-c
 c*2  cc c*2 c  c2c c   4c ?1c c2 c c)2c (
  4c ?c 81c
-c / *  c*2 c cc )2c3 c?) 2c *  c)  1c?) 2c *  c)  cc
22 c c?) 2c 2)  c8 c 2)  c*2 c
-c 8  2c*2 c c*2 c =c c?) 2c)  c 3c c 2)  c)  c  c
 c2 ) c   c 2c2 ) c *  c
-c   c*2 ? )c 3c)  c c c  <  c= c cc 3c*2  cc
' =c c*2 4)  c c)  c*2 1c

c
c
51c
ºrepare budgets accounting to the chosen budgeting method :
: ccc
c Month-1 Month-2 Month-3

c  c  c  c  c  c  c

Budget sells c &;---c c &;,--c c &;%--c


c c c c c c
Closing stock ;,&-c c ;5--c c ;%--c c
c c c c c c
;,--c &-c ;,&-c &-c ;5--c --c
Opening c
stock
c 5,050 5,250 5,500
c c c

9c
ºart B
c Month 1 Month 2 Month 3
ºroduction & --c &,&-c &%--c
0.05kg & --A-1-&c &,&-A-1-&c &%--A-1-&c
,&&c ,7,1&-c ,$,1&-c
Add opening ,7,1&-c ,$,1&-c ,&-c
stock

Less opening ,&-c ,7,1&-c ,$,1&c


stock

ºurchase KG ,7$1&-c ,$,1&-c ,&-c


Material cost &--c &--c &--c
c 133750 136250 12500

ºart C
Direct labour budget
c   c c   ,c   5c

/ *  c c & --c &,&-c &%&-c

: c c -1&c -1&c -1&c


c & --A-1&c &,&-A-1&c &%&-A-1&c
2550 2625 2725

ºart D:
  c c  c,,%-c c 8 c  c
  cc c c,&,&c(c,,%-cc ,9&c
c c c
  c,c c,7,&cMc,,%-cc 59&c
c c c
  cc5c c,$&-cMc,,%-cc & -cc

c
.c
c   ( c   (,c   (5c

c c c
c c ,;,%-cCc -c@c c ,;,%-cCc -c@c c ,;,%-cCc -c@c
 2 4c ,9&c ,,;%--c 59&c ,,;%--c &$-c ,,;%--c
c c c c c c c
8 cc &c %;,$&c &c &;$$&c &c $;7&-c
c ,7;7$&c c ,9; $&c c 5-;-&-c
c c c c c
c
c

ºart E
Budget overhead interest rate for each month
Month1@ ,&--+& --c c
 )c  c c c@,1%&cc
c
Month2= ,&--+&,&-c
 )c  c c c@c,1&9c
c

Month 3= ,&--+& --
 )c  c c c@c,1,.c
c
c
c
c
c
c
c
c
c
-c
71c
Cash budget for guildhall traders:
Details January February March April May June
Inflow

 c c 30000 32000 34000 36000 38000 40000


c
 c 3c 35000
 ) 4c
c
/ cc 50000
Total 30000 82000 34000 71000 38000 40000
inflow(A)
Out flow
c
  cc 5000 5000 5000 5000 5000 5000
c
: ) cc 5000 6000 7000 8000 9000 10000
c
# cc 1000 1000 1000 1000 1000 1000
c
) ) 4c 1000 1000 1000
2c  c
  c
c
 ) 4c
 4 cc 60000
c
/ c
 4 cc 4000 4000 4000 4000
TOTAL 11000 13000 77000 19000 19000 21000
OUT
FLOW(B)
NET 19000 69000 (43000) 52000 19000 19000
CASH
FLOW(A-
B)
ADD
OºENING 8453 27453 96453 53453 105453 124453
CASH
BALANCE
CLOSING 27453 96453 53453 105453 124453 143453
BALANCE

c
Task -4

1c
0  );c *c) c 2c) ) 8c )  c 3c c) c3 =c 3c2 c 'c/ 2c
8c* =c
c )  c 2 Bc  c : *c) c #) 2  cc
Bc 8  )Bc
#) c3 c -7---c 5,---c (,7---c >'c2* c) )  c
2c c c2* c
2* c ) )  c2  c
: 4 c c $.---c $----c (.---c c c
 c
: 2)  c  $&--c  $---c (&--c : 2)  c  c= c
2c c)  c
= c  c  c*2 c  2)  c  cc
: 2)  c  &--c  ---c (&--c  c?c c
2c c)  c
?c  2)  c;c  2)  cc
=  c )1c   41c
c 5%--c 57--c ,--c c "c c1c
?c
2  c % --c % --c -c  2c)  c c c
)  c 2  c)  c
822c ,----c c (,----c  c= L c*2 2c 4c'2c 3c *c
) c3 =c 2c*c
*2 21c
c c c c c c

 c) c3 =c  .&--c 575--c ( 79--c c3 cc


2c c 8c c 2c
 8c*) c )  c* =c 2c
  c 3c c3 c 3c *2 2c 2c )  c
)  c= c c  c 3 =c 2c  3 =1c
*2 21c
c) c ----c ----c -c c c
*  )c
 c) c .&--c %75--c (579--c ) c 3c 8c c
*  )c  8c )  c c
) c3 =1c
c c c c c c
c
c
c
c
,c
,1c
c
. Statements reconciling budgeted and actual results:

 cc   Bc
2 2cc c) c*  )c %75--c
/c ) c3 c2* c ,7---c
/c 4 c c c .---c
c: 2)  c= c &--c
/cc: 2)  c?c &--c
22ccc?c ,--c
/cc822c ,----c
)  c) c*  )c .&--c
c
c
c
3.
°eport finding to management in accounting

    c ))  ;c c   c ))  ;cc c c 3c ) )c 2c )6c 2c


c 82c   c= c3 ) c3   c cc c 'c2) c 2c  c
33) 8c)  c 8 c)  c   )1cD c? ;c    c ))  c = c)c
6  c cc ) ) c c 3c    c ))  cc c)  c' =2c= c c
 <  c 2c  3 c 2)c c 'c  ) 2c= c 'c2) 1c))   c
  c  c c c)  c 3c 2)c 2;c?2  c  2c c 4c c
  ;c 2c c)  c 3c ' c  ;c  c  c ) 8 1cc  c c2c
*4c   c c  c c233 );c cN8  );Nc* =c= c 4c 2c 2c= c
4c )  4c )) 2;c c c)  c 3  )c c  c*) '1cc

5c

D c? ;c c *4cc 8 c c*c   2cc32c  c =c33) c


+ cccc)   c c  c 3c3 =c 8 ;c c)  2c c 2) 8 4cc c
 8 c

c  21cc ))  c  c =c8 4c=  ;c 8 c  4c * c)  ;c 2c
8 c ( c)  ;c  c  c  );c cc c 8 c 2c  c c
2 34c 2c) ) c33))1cc2 2c  c c8  c c *4cc2 c
2c  c 2c 2c c (  c33) c 3c  c 2c c c 8 c 3 * 4c 3c c
 <  1cc

°eference:

-c  ++===1 3 )3 *1) +)4) 2 + (?+    (


))  1 
-c   
 r c
-c   


   c

-c
-c        
 

  r r     
r r rr K r  r rr  j  j  r rr 
 j  jc
-c  
   r r
  
  c

-c