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Efficacité du système de calcul des coûts standard dans le contrôle des coûts

Efficacité du système de calcul des coûts standard dans le contrôle des coûts


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About the Book

L'étude s'est concentrée sur l'examen de l'efficacité du système de calcul des coûts standard dans le contrôle des coûts au sein de l'industrie automobile en utilisant South East Toyota (Pvt) Ltd comme étude de cas. L'étude a été motivée par l'augmentation des coûts d'exploitation de l'entreprise et son incapacité à maximiser la rentabilité de 2012 à 2014, malgré la mise en oeuvre d'un système de calcul des coûts standard spécifiquement destiné à contrôler les coûts. Les résultats ont montré que les augmentations de coûts étaient en grande partie le résultat d'une mise en oeuvre inappropriée du système de coûts standard et qu'elles avaient entraîné des réductions d'effectifs, un retard dans le développement technologique, une perte de clientèle, des difficultés de tarification des services et des pertes. Les résultats de l'étude aideraient la direction à contrôler efficacement les coûts au moyen d'un système de coûts standard, ce qui permettrait à l'entreprise de maximiser sa rentabilité. Le chercheur recommande à l'entreprise de créer un comité des normes, d'encourager la participation des employés à l'établissement des normes et d'améliorer la communication entre l'établissement des normes et l'évaluation des résultats afin de maximiser et de maintenir la rentabilité.


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Product Details
  • ISBN-13: 9786208755201
  • Publisher: Editions Notre Savoir
  • Publisher Imprint: Editions Notre Savoir
  • Height: 229 mm
  • No of Pages: 68
  • Returnable: N
  • Weight: 154 gr
  • ISBN-10: 6208755204
  • Publisher Date: 18 Mar 2025
  • Binding: Paperback
  • Language: French
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 152 mm


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