L2 Economie / GestionDiplôme déloca

L2 Economie / Gestion
Diplôme délocalisé de HCMV / UT1 Capitole – PUF HCM
Sujet de Contrôle de Gestion / Cours de Jean-Luc MARTY

Durée de l’épreuve : 1h30’
_________________
Calculatrice simple autorisée / aucun document autorisé
Traiter les deux exercices suivants :

Exercice I : gestion des stocks (noté sur 13 pts)
Dans une entreprise, une analyse statistique et comptable des conditions d'approvisionnement a fourni les données prévisionnelles suivantes pour la prochaine année :
- consommation annuelle de matières : 4 800 unités;
- prix d'achat unitaire : u = 10 € ;
- coût moyen de passation d'une commande : 45 € ;
- taux financier annuel de possession du stock : 12%.

Le coût total interne d'approvisionnement est constitué par le coût de commande et par le coût de possession,

Travail demandé :
1) déterminer la quantité optimale de commande (ou lot économique d'approvisionnement) : démontrer la formule de calcul et faire le calcul;
2) calculer le nombre de commandes dans l'année;
3) définir le stock minimum et le calculer, sachant que le délai de réapprovisionnement est de 6 jours;
4) définir le stock d'alerte et le calculer, sachant que le stock de sécurité est de 200 unités;
5) définir le stock moyen et le calculer.

Exercice II : coûts de revient et résultats dans une entreprise commerciale (noté sur 7 pts)
L’entreprise FIHAN achète et revend une marchandise A et une marchandise B. On a pour le mois de novembre les informations suivantes:
A B
Stock initial 3 000 kg à 4.5 euros 2 000 kg à 7 euros
Achats(au prix d’achat) 5 000 kg à 3.8 euros 5 000 kg à 6.5 euros
Ventes 7 000 kg à 6 euros 6 000 kg à 9 euros
L’écoulement et l’évaluation des stocks se font selon la méthode FIFO (FIRST IN FIRST OUT) (PEPS)
Les frais d’achat pour A comme pour B, sont à la fois:
Directs: 250 euros par tonne achetée
Et indirects: charges dites au magasin, dont le montant de 5 750 euros est à répartir entre A et B au prorata du nombre de kg achetés.
Les charges directes de distribution sont représentées par 2 600 euros de salaires et sont à répartir entre A et B au prorata du nombre de kg vendus.
Les autres charges du mois sont indirectes et concernent:
L’administration: montant 1 792,5 euros est à répartir entre A et B au prorata du coût d’achat des marchandises achetées.
La distribution: montant 6 777 euros est à répartir entre A et B au prorata du coût d’achat des marchandises vendues.
Travail demandé : calculer les résultats analytiques de l’entreprise pour le mois novembre.

Kết quả (Anh) 1:

L2 Economy / managementDelocalized degree from HCMC / UT1 Capitol - PUF HCMSubject of management control / Jean-Luc MARTY courses Duration of the event: 1 h 30'_________________Authorized simple calculator / no document authorizedTreat the next two years:I exercise: gestion des stocks (noted on 13 pts)In a company, a statistical and accounting of the supply conditions analysis provided following forecast data for the next year: -annual consumption of materials: 4 800 units; -Unit purchase price: u = €10. -average cost of a command execution: €45; -annual financial rate of possession of the stock: 12%.The internal cost of supply is established by the cost of order and the cost of ownership, Work involved: (1) to determine the optimal amount of command (or economic lot of supply): demonstrate the formula and do the math. (2) calculate the number of orders in the year; (3) define the minimum stock and calculate it, knowing that the lead time is 6 days; (4) define the alert stock and calculate it, knowing that the safety stock is 200 units; (5) define the average stock and calculate it.Exercise II: cost of returns and results in a commercial enterprise (noted on 7 pts)The FIHAN company buys and resells goods A and B merchandise. For the month of November, we have the following information: A BInitial stock 3 4.5 EUR 2 000 kg EUR 7 000 kgPurchases (at the purchase price) 5 000 kg to 3.8 Euro 5 000 kg to 6.5 euros Sales 7 000 kg to 6,000 kg at 9 euros EUR 6 The flow and the valuation of the inventory are according to the FIFO (FIRST IN FIRST OUT) (FIFO) methodThe costs of purchasing for A as for B, are both: Direct: 250 euros per purchased tonAnd indirect: charges say at the store, the amount of 5 euros is to be distributed between A and B in proportion to the number of kg purchased. The direct costs of distribution are represented by 2,600 euros in salaries and are among A and B in proportion to the number of kg sold. Other expenses of the month are indirect and concern:Administration: $ 1 792,5 EUR is among A and B in proportion to the cost of goods purchased. Distribution: 6 777 EUR is to be shared between A and B in proportion to the cost of goods sold. Work involved: calculate the analytical results of the company for the month November.

Kết quả (Anh) 2:

L2 Business / Economics
degree relocated HCMC / UT1 Capitole - PUF HCM
Management Control Subject / Course Jean-Luc MARTY the test of time: 1h30 ' _________________ Simple Calculator authorized / permitted no document Treat the following two years: Exercise I : inventory management (rated 13 pts) In a business, accounting and statistical analysis of supply conditions provided the following forecast data for the next year: - Annual consumption of materials: 4800 units - purchase price unit u = € 10; - average cost of placing an order: 45 €; - annual financial ownership rate of the stock: 12%. The internal total cost of supply consists of the cost of control and the cost possession, Work requested: 1) determine the optimal order quantity (or supply economic lot) demonstrate the calculation formula and do the math; 2) calculate the number of orders in the year; 3) set the stock and calculate the minimum, knowing that the replenishment time is 6 days; 4) set the alert inventory and calculate, knowing that the safety stock is 200 units . 5) define and calculate the average stock Exercise II costing and results in a business enterprise (rated 7 pts) Fihan The company buys and sells goods A and B. It was a commodity for the month of November the following information: AB Beginning Inventory 3000 kg 4.5 Euro 2000 kg to 7 euros Purchases (at cost) 5,000 kg to 3.8 kg to 5,000 euros 6.5 euros Sales 7000 kg to 6 kg to 6000 euros 9 euros Flow and stock assessment are using the FIFO method (FIRST IN FIRST OUT) (FIFO) The purchase cost for A and for B, are both: Direct: 250 euros per tonne bought and indirect: Load say the store, the amount of 5750 euros is divided between A and B in proportion to the number of kg purchased. Distribution Direct expenses are represented by 2,600 euros salary and are divided between A and B in proportion to the number of kg sold. Other expenses of the month are indirect and concern: Administration: 1 792.5 euros amount is to be divided between A and B in proportion to the cost of purchasing the goods purchased. Distribution: 6777 euros amount is to be divided between A and B proportion of the purchase cost of goods sold. Job asked calculate the analytical results of the company for the month of November.

Kết quả (Anh) 3:

L2 Economics / Management
Diploma delocalised of HCMV / UT1 Capitol - PUF HCM
Subject of Management Control / Courses of Jean-Luc MARTY

Duration of the test: 1h30 '
_________________
simple calculator allowed / no authorised document
deal with the two following exercises:

exercise I: management of stocks (note on 13 pts)
in a company,A statistical analysis and accounting of supply conditions has provided forecast data for following the next year :
- annual consumption of materials: 4,800 units;
- purchase unit price: u = 10 Euros ;
- average cost of procurement of a command: 45 euros ;
- financial rate of annual possession of the stock: 12 % .

The total cost of internal supply is accounted for by the cost of command and by the cost of ownership,

Work request:
1) determine the optimal quantity of command (or batch of economic supply): demonstrate the calculation formula and do the calculation;
2) calculate the number of commands in the year;
3) define the minimum stock and calculate,Knowing that the replenishment lead time is 6 days;
4) define the stock of alert and the calculate, knowing that the safety stock is 200 units;
5) define the average stock and calculate.

Exercise II: costs and results in a commercial enterprise (note on 7 pts)
the company FIHAN buys and resells a commodity A and a commodity B.It was for the month of November the following information:
A B
initial Stock 3,000 kg to 4.5 euros 2,000 kg to 7 euros
purchases(in the purchase price) 5,000 kg at 3.8 euros 5,000 kg at 6.5 euros
Sales 7,000 kg at 6 euros 6,000 kg at 9 euros
the flow and the assessment of the stocks are made according to the FIRST IN FIRST Out (FIFO) method (FIFO)
The purchase costs for A as for B,Are at the times:
Direct: 250 euros per tonne achetée
and indirect: loads say at the store, including the amount of 5,750 euros is at spread between A and B in proportion to the number of kg achetés.
The direct costs of distribution are représentées by 2,600 euros of wages and are at spread between A and B in proportion to the number of kg sold.
The other charges of the month are indirect and involve:
the administration: amount 1,792.5 euros is at spread between A and B in proportion to the cost of purchase of goods achetées.
The distribution: amount 6,777 euros is at spread between A and B in proportion to the purchase cost of goods sold.
Work request:Calculate the analytical results of the company for the month november.