Development of a manual for the management of production costs within 3B-The fibreglass company

Abstract

The present thesis is based on a project conducted within 3B-the fibreglass company, which aimed to develop a manual for the management of production costs. The objective of this thesis is to critically reflect on this project, its context, its developments and the surrounding costing practices. First of all, the culture and structure of the company influence the development of the project. Indeed, the lean structure of the group and its values foster knowledge transfer among stakeholders. However, the international context of the company could have been a brake to the implementation of the project. Moreover, the current costing practices of the company are analysed. It appears that they satisfactorily value the different production costs. As such, the implementation of alternative costing methods does not appear beneficial for the company. Furthermore, diverse stakeholders’ needs have been identified and classified in two categories. First, the needs for a better understanding of production costs. Second, the needs for a better understanding of the production process. These needs are addressed by the project, which consists in two main deliverables: a costing manual and a file for the elaboration of the annual prevision plan (Plan file). Finally, recommendations are put forward concerning the sustainment of the manual. Indeed, its deliverables have proven efficient: they now need to be further promoted in the company, so as to ensure that the knowledge they convey is effectively shared throughout the international group on a long-term basis.