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The use of job costing as a tool for the pricing and cost control decisions in the printing industry: the case of Société de Presse et d'Editions (SOPECAM)


par Christian Kuiate Sobngwi
University of Buea - Bachelor of Science 2003
  

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TABLE OF CONTENT:

Declaration..................................................................................i

Certification................................................................................................ii

Dedication..................................................................................................iii

Acknowledgement........................................................................................iv

TABLE OF CONTENT: 1

LIST OF TABLES 3

LIST OF FIGURES 4

ABSTRACT: 5

CHAPTER ONE: 6

INTRODUCTION 6

I. BACKGROUND INFORMATION 6

II. STATEMENT OF PROBLEM AND RESEARCH QUESTIONS 9

III. OBJECTIVES OF THE STUDY 10

IV. RESEARCH HYPOTHESES 10

V. SIGNIFICANCE OF THE STUDY 10

CHAPTER TWO: 11

LITTERATURE REVIEW 11

I. DEFINITION OF IMPORTANT CONCEPTS 12

A. COST TERMS, CONCEPTS AND CLASSIFICATION. 12

1. Cost 12

2. Cost Objective or cost object. 13

3. Cost Centre 13

4. Cost allocation and apportionment 13

5. Cost drivers 14

6. Cost classifications 14

COSTS CLASSIFIED ACCORDING TO THEIR NATURE 15

b) COST CLASSIFICATIONS ACCORDING TO THEIR FUNCTION 18

c) COSTS CLASSIFICATION ACCORDING TO THEIR BEHAVIOUR 21

II. THEORY OF COSTING: METHODS AND TECHNIQUES 25

A. COSTING METHODS 25

1. Specific order costing: 26

2. Continuous operation or process costing: 26

a) Job costing 26

b) Batch costing. 26

c) Process costing. 26

B. COSTING TECHNIQUES 27

1. ABSORPTION COSTING 27

2. VARIABLE COSTING 28

III. PRICING DECISIONS BASED ON COST INFORMATION 30

1. Pricing objectives 30

a) Survival: 30

b) Profit maximisation 30

c) Turn over maximisation 31

d) Growth maximisation 31

e) Goodwill and image preservation 31

2. Pricing techniques 31

a) Total cost-plus pricing 31

b) Manufacturing cost-plus method 31

c) Decision-relevant cost-plus method 32

Limitations of cost based pricing 32

IV. THE THEORY OF JOB COSTING 33

V. EMPIRICAL STUDIES ON JOB COSTING 34

VI. THE MECHANICS OF JOB COSTING 34

1. Purchases of raw materials 35

2. Issue of raw materials 35

3. Labour costs 35

4. Manufacturing overheads 36

5. Non-manufacturing overhead costs. 37

6. Jobs completed. 37

CHAPTER THREE: 37

METHODOLOGY 37

I. INTRODUCTION 37

II. BACKGROUND INFORMATION ON THE STUDY AREA 38

OBJECTIVES OF SOPECAM AT ITS CREATION 39

THE SOURCES OF FUNDS OF SOPECAM 39

STRUCTURE OF SOPECAM 39

III. SAMPLING PLAN 40

a) Sampling technique 40

b) Data collection 40

c) Variables of the study: 40

d) Data analysis 40

e) Model specification 40

CHAPTER FOUR: 42

PRESENTATION AND ANALYSIS OF THE RESULTS 42

I. INTRODUCTION 42

II. SOPECAM'S COST STRUCTURE 43

III. DETERMINATION OF THE UNIT COST 48

A. ABSORPTION COSTING 48

B. MARGINAL COSTING 55

VII. ANALYSIS OF THE DATA 63

CHAPTER FIVE: 66

SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATIONS 66

I. SUMMARY OF FINDINGS 66

II. CONLUSIONS 66

III. RECOMMENDATIONS 69

IV. LIMITATIONS OF THE STUDY 70

V. PROPOSITIONS FOR FURTHER STUDIES 70

BIBLIOGRAPHY 71

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