Free Essay

Traditions Ltd

In: Business and Management

Submitted By axllxa
Words 426
Pages 2
MS GESTION 2015/2016

Solvay Brussels School

Comptabilité de Gestion

Traditions LTD :

Analyse de cas

Axel BOHETS

Vladimir CID BOURIE

Stéphane DAWIR

Aimé VAN PUYENBROECK

Question 1 : On the assumption that the costs for this trading period will not change significantly from those of the previous period, prepare marginal costing statements to show contributions for each department and contribution and profit for the Store overall on the basis of :

- All departments remaining in operation:
Marginal costing statement / department £000
Store marginal costing statement £000 Furnishing £000
Kitchenware £000
Restaurant £000
Menswear £000
Toys £000

Purchases for resale
400
680
325
229
560

Opening stock
255
63
25,5
27
197

Departemental expenses
21
10
16,5
5
20

Sales promotion costs
14
2
0
1
20

(-) Closing stock
263
53
25
25,5
229,5

TOTAL
427
702
342
236,5
567,5
TOTAL STORE
2275

Contribution/department £000
Store contribution £000
Sales £000
560
980
410
430
680
Total Sales
3060
Marginal costing £000
427
702
342
236,5
567,5
Total Store
2275
TOTAL
133
278
68
193,5
112,5
TOTAL STORE
785

Profit/department £000
Sales
560
980
410
430
680
Marginal costing
427
702
342
236,5
567,5
Non mgt wages
75
45
101
65
95
TOTAL
58
233
-33
128,5
17,5

Profit Store £000
Contribution Store
785
(-) Non mgt wages
381
(-) Other costs
412
Total
-8

- The closure of the restaurant department:
Marginal costing statement / department £000
Store marginal costing statement £000 Furnishing £000
Kitchenware £000
Menswear £000
Toys £000

Purchases for resale
400
680
229
560

Opening stock
255
63
27
197

Departemental expenses
21
10
5
20

Sales promotion costs
14
2
1
20

(-) Closing stock
263
53
25,5
229,5

TOTAL
427
702
236,5
567,5
TOTAL STORE
1933

Contribution/department £000
Store contribution £000
Sales
560
980
430
680
Total Sales
2650
(-) Marginal costing
427
702
236,5
567,5
Total Store
1933
TOTAL
133
278
193,5
112,5
Total
717 Profit/department £000 Furnishing £000
Kitchenware £000
Menswear £000
Toys £000
Sales
560
980
430
680
Marginal costing
427
702
236,5
567,5
Non mgt wages
75
45
65
95
TOTAL
58
233
128,5
17,5

Profit Store £000
Contribution Store
717
(-) Non mgt wages
280
(-) Other costs
412
Total
25

Question 2 : Discuss briefly the financial and non-financial consequences of closing the Restaurant Department.

Du point de vue financier, la fermeture du département restaurant permettrait à Traditions LTD d’enregistrer un profit de 25.000£.

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