Author : Carla Mendoza (Cots et Dcisions, 2002)
Traduction : V. Malleret, October 2005
This document cannot be used, sold or reproduced without the express permission of the HEC Paris
The Sweety company produces two types of s
Vivek Company manufactures two sizes of valves for car engines: regular and jumbo.
Valves are cast in the casting department (CAST) and ground and polished in the finishing
department (FIN). There is one service department (SERV) providing a
The service station Pompothec has three main activities: selling gas, selling products in the
shop (food, beverages, car accessories, etc.) and car wash. Overheads (salaries of indirect
staff, electricity, taxes, etc.) are allocated to the three
PIZZALIV makes and delivers pizzas. The company incurs preparation, baking, delivery,
and administration costs.
In February, Pizzaliv made and delivered the following pizzas (there are no stocks of
10 000 cheese
The Manhattan Company
This case was written by Atkinson, Banker, Kaplan and Young, in Management Accounting,
Prentice Hall, 1997.
The Manhattan Company manufactures two models of compact disc players : a deluxe model
and a regular model. The company has
Adapted by V. Malleret,
from Introduction to Managerial Accounting, Brewer, Garrison and Noreen
Fill in the missing amounts in each of the four situations below. Each case is
independent of the other. Assume that only one product is being sol
Copykwik Company is considering replacing its existing copy machine with a new machine
that will make high quality copies and help reduce waste. This change is expected to increase
the monthly fixed costs and decrease the variable costs.
Cosmo operates two retail novelty stores: the Mall Store and the Town Store. Condensed
monthly operating income data for Cosmo Inc. for November are presented below.
Additional information regarding Cosmos operations follows the st
Alpha Beta and Gamma
Gamma Company manufactures and sells two products, Alphas and Betas, for which the following
information is available.
Contribution per unit
Selling price per unit
Full cost per un
Air Peanut Company
Air Peanut Company manufactures and sells roasted peanuts packets to commercial airlines.
Price and cost data per 100 packets of peanuts follow (in dollars):
Selling price: 35.00
Raw materials: 16.00