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Tot R Us

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Analyse de cas : Tots R Us
Définition du contexte
Tots R Us est une école maternelle privée dans la banlieu de Boston. 1200 cours sont donnés annuellement entre septembre et juin à raison de 2 cours par jour et ce, sans cantine fournie à l’exception d’un snack distribué à chaque cours du matin et de l’après-midi. De plus, depuis l’année dernière, TRU organise des fêtes d’anniversaires durant le week-end sur la demande de certains parents.
Analyse des informations Seul un tiers des concurrents offrent des cours durant l’été Même si les parents souhaitent voir réduire le nombre d’élèves par classe, il est attendu que la demande augmente de 10% au cours des 5 prochaines années 150 anniversaires ont été organisés lors de l’année scolaire précédente à un prix de 200$ facturé au client Le nombre d’élèves par classe varie de 9 à 15 enfants Chaque cours est facturé à une moyenne de 270$ alors que le prix était de 240$ l’année précédente. Dans le futur, il est envisageable de focaliser les publicités sur les fêtes d’anniversaires et non plus sur les cours
De plus, le Tableau 1 présente les chiffres de la période Juin 2001 à Juin 2002.

Revenu 354000$ Coût relatif au bâtiment 216000$
Salaire 100000$
Fourniture et nourriture 21000$
Publicité 10000$ Profit net 7000$
Tableau 1: Chiffres de la période juin 2001 - Juin 2002
Définition du problème
Résolution du problème Coût d’un cours et d’un anniversaire selon la méthode de coût actuelle
Anniversaire :
Coût unitaire=(3000+2*5000+5000)/150=120$/anniversaire
Où 3000$ représentent le coût des fournitures et frais d’hiver et 5000$ est le coût d’un temps partiel s’occupant de l’organisation des fêtes. De plus, les 5000$ restant sont associés au salaire de la directrice de TRU pour la partie administrative.

Cours :
Coût unitaire=(18000+45000+2*20000+216000)/1200=265.8$/cours
Où les 18000$ représentent les coûts divers tels que la fourniture et les snacks. La directrice, quant-à-elle est associée à 45000$ alors que les 2 professeurs temps plein perçoivent un salaire de 20000$. Les coûts du bâtiment de 216000$ sont uniquement pris en compte dans le coût des cours et non des anniversaires. Imputation du coût du bâtiment Méthode alternative en vue d’associer les coûts relatif au bâtiment
Il est évident qu’une partie des coûts doit être réparti aux fêtes d’anniversaires. Une simple méthode consisterait à répartir ces frais selon le nombre d’heure d’occupation. Au total,
1200*3h+150*4h=4200h
sont prestés dans ce bâtiment. Les cours auront donc une proportion de 3600/4200=85.7% des coûts du bâtiment alors que les fêtes d’anniversaires se verront associé une part de 600/4200=14.3% Comment TRU devrait prendre en compte la capacité excédante des vacances d’été ?
Comment prendre ca en compte ? je vois pas trop. On attribuerait ¼ des couts du batiment à la fête puis pour les 3 autres quart de l’année, on fait la méthode si dessus ? Méthode d’association des coûts salariaux, de nourriture et de fourniture
Salaire :
Oui, il y a bien une distinction entre les salaires des professeurs et ceux des organisateurs des anniversaires. Ce sont bien des coûts directs aux activités. Ensuite, 20% du salaire de la directrice est partagé en deux afin d’être associé équitablement à chaque activité.
Fourniture et nourriture :
Oui, comme précédemment, les coûts sont bien associés directement aux activités liés. Frais relatif à la publicité
Actuellement, les frais publicitaires sont des coûts indirects car la publicité vise l’école en général et non une activité bien précise. Si cette stratégie de publicité est conservée, il peut être envisagé d’associer ces frais en fonction du nombre d’enfant touchés par cette publicité. C’est-à-dire d’additionner le nombre d’étudiant différent aux 150 enfants ayant fêté leur anniversaires. Effectivement, le coût publicitaire a été semblable que ca soit pour ramener un nouvel étudiant ou une nouvelle fête d’anniversaire. Nouveau coûts unitaire selon nos hypothèses de répartition des coûts commentaire Révision des prix afin d’augmenter la rentabilité
Il y aura surement une augmentation des couts des fetes d’anniversaire et baisse des cout des cours. Il faut d’office augmenter les annifs car TRU est bien moins cher que les concurrent et que l’on couvre certainement pas cette nouvelle attribution. Pour les cours, étant donné qu’on est déjà en bénéfice et qu’il y a de la concurrence, il n’est pas nécessaire de baisser les prix. Explication de l’augmentation générale des prix par classe entre cet exercice et le précédent ? Système de contrôle en cas d’expansion de TRU

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