Elaboration des coûts salariaux et structurels de chacune des étapes principales de l'organisation de la cuisine centrale du Centre Hospitalier du Bois de l'Abbaye et de Hesbaye
Promotor(s) : Chanteux, Anne
Date of defense : 5-Sep-2016 • Permalink :
|Title :||Elaboration des coûts salariaux et structurels de chacune des étapes principales de l'organisation de la cuisine centrale du Centre Hospitalier du Bois de l'Abbaye et de Hesbaye|
|Author :||Charlier, Isaleen|
|Date of defense :||5-Sep-2016|
|Advisor(s) :||Chanteux, Anne|
|Committee's member(s) :||Dupont, Pascal
De Simone, Stéphanie
|Number of pages :||188|
|Keywords :||[en] Central kitchen|
[en] analytic accountancy
[en] unitary cost
[en] cost analysis
|Discipline(s) :||Business & economic sciences > Accounting & auditing|
|Institution(s) :||Université de Liège, Liège, Belgique|
|Degree:||Master en sciences de gestion, à finalité spécialisée en Financial Analysis and Audit|
|Faculty:||Master thesis of the HEC-Ecole de gestion de l'Université de Liège|
[en] When it comes to centralize the production of many production tools into one place in order to raise the production capacity, a company can face many difﬁculties and challenges to manage the additional costs that appear with the new investments. Actually, the meal’s cost is calculated according to a repartition of the salary and infrastructure costs on the different steps or phases of the principal value chain of the central kitchen (Porter, 1985). However, this does not take into account every ﬁnal product’s characteristics, or else speciﬁc processes that intervene in their preparation. Therefore supplementary costs have to be attributed on the different phases of the central kitchen. After that, a cost is established for every customer consuming all or part of these processes based on the type of meals they order.
The objective of this project is twofold. On the one hand, it aims at determining the total and unitary cost of each phase of the value chain of the central kitchen to permit, in the end, to calculate the unitary cost for each client. On the second hand, it provides the CEO some insights about these costs and proposes guidelines to reduce them. The ﬁrst part of this report presents the number of meals for the year 2015 ordered by customer. The second part is about the estimation of the resources used by each process to determine their total cost. The third part is concerned by the calculation of the unitary cost for each process, but also for each customer. The fourth and ﬁnal part builds on the analysis of the costs obtained in the previous parts in order to propose solutions that aims at both reducing costs and increasing the margin for each single customer.
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