La socit Bertrand fabrique des radiateurs pour lindustrie automobile. Elle vend toute sa production annuelle de 80 000 units un prix de 80$ lunit. La socit dsire valuer la possibilit de modifier son processus de fabrication. Cette modification rduirait de 30 minutes le temps de main duvre directe, ce qui reprsente 25% du temps requis en MOD par unit. Actuellement, le temps ncessaire pour fabriquer un radiateur est de 2 heures et le taux horaire est de 12$/lheure.

De plus, ceci influencerait les frais gnraux de fabrication variables, car il a t tabli que ces derniers varient en fonction du temps de main duvre directe. En contrepartie, les frais gnraux de fabrication fixes saccroitraient de 240 000$ par anne.

Donnes supplmentaires :

Matires premires : 10$ lunit

Taux de MOD : 12$ lheure

Frais gnraux de fabrication

Variables : 8$ lheure

Fixes : 720 000$

Frais de vente

Variables : 10% du prix de vente

Fixes : 640 000$

Comme la compagnie vend toute sa production, il ny a pas dinventaire du dbut et de la fin.

On demande :

1. Prparez une analyse globale en la prsentant selon la mthode du cot complet
2. Prparez une analyse globale en la prsentant selon la mthode du cot variable
3. Prparez une analyse diffrentielle des effets de cette modification
4. Si linventaire du dbut tait de 5 000 units et celui de fermeture de 8 500 units, quel aurait t la diffrence de bnfice entre la mthode du cot complet et celle des cots variables? Utilisez les chiffres de la situation actuelle pour faire vos calculs.

Here is updated question in English:

Must be completed using Excel.

The Bertrand company manufactures radiators for the automotive industry. It sells its entire annual production of 80,000 units at a price of $ 80 per unit. The company wishes to assess the possibility of modifying its manufacturing process. This modification would reduce direct labor time by 30 minutes, which represents 25% of the time required in Direct Labour per unit. Currently, the time required to make a radiator is 2 hours and the hourly rate is $ 12 / hour. In addition, this would influence variable manufacturing overheads, as it has been established that these vary according to direct labor time. In return, fixed manufacturing overhead costs would increase by $ 240,000 per year.

Additional data:

Raw materials: $ 10 per unit

Direct Labour rate: $ 12 per hour

General manufacturing costs: Variable: $ 8 an hour & Fixed: $ 720,000

Selling fees: Variable: 10% of the sale price & Fixed: $ 640,000

As the company sells all of its production, there is no inventory of the start and end.

We ask :

A) Prepare a global analysis by presenting it using the full cost method

B) Prepare a global analysis by presenting it using the variable cost method

C) Prepare a differential analysis of the effects of this change

D) If the inventory at the start was 5,000 units and the inventory at 8,500 units, what would have been the difference in profit between the full cost method and the variable cost method? Use the current situation figures to do your calculations.