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)

• TABLE OF CONTENT:
  
  • Declaration..................................................................................i
    
• LIST OF TABLES
  
• LIST OF FIGURES
  
• ABSTRACT:
  
• CHAPTER ONE:
  
• INTRODUCTION
  
  • I. BACKGROUND INFORMATION
    
  • II. STATEMENT OF PROBLEM AND RESEARCH QUESTIONS
    
  • III. OBJECTIVES OF THE STUDY
    
  • IV. RESEARCH HYPOTHESES
    
  • V. SIGNIFICANCE OF THE STUDY
    
• CHAPTER TWO:
  
• LITTERATURE REVIEW
  
  • I. DEFINITION OF IMPORTANT CONCEPTS
    
    • A. COST TERMS, CONCEPTS AND CLASSIFICATION.
      
      • 1. Cost
        
      • 2. Cost Objective or cost object.
        
      • 3. Cost Centre
        
      • 4. Cost allocation and apportionment
        
      • 5. Cost drivers
        
      • 6. Cost classifications
        
        • COSTS CLASSIFIED ACCORDING TO THEIR NATURE
          
          • Direct cost:
            
          • Indirect cost:
            
          • Product and period costs:
            
          • Relevant, irrelevant, differential, opportunity and sunk costs:
            
          • Differential or incremental cost
            
          • Opportunity cost
            
          • Sunk cost
            
          • Controllable and uncontrollable costs.
            
          • Controllable costs
            
          • Uncontrollable cost
            
        • b) COST CLASSIFICATIONS ACCORDING TO THEIR FUNCTION
          
          • Manufacturing costs
            
          • Direct materials
            
          • Direct labour
            
          • Direct expenses
            
          • Manufacturing overheads
            
          • Non-manufacturing costs
            
          • Administrative costs
            
          • 
            
          • Marketing and selling and distribution costs
            
          • Research and development costs
            
          • Quality cost
            
        • c) COSTS CLASSIFICATION ACCORDING TO THEIR BEHAVIOUR
          
          • Variable costs
            
          • Fixed cost
            
          • Semi-variable cost
            
          • Semi-fixed cost
            
          • Short and long term variable costs
            
  • II. THEORY OF COSTING: METHODS AND TECHNIQUES
    
    • A. COSTING METHODS
      
      • 1. Specific order costing:
        
      • 2. Continuous operation or process costing:
        
        • a) Job costing
          
        • b) Batch costing.
          
        • c) Process costing.
          
    • B. COSTING TECHNIQUES
      
      • 1. ABSORPTION COSTING
        
      • 2. VARIABLE COSTING
        
  • III. PRICING DECISIONS BASED ON COST INFORMATION
    
    • 1. Pricing objectives
      
      • a) Survival:
        
      • b) Profit maximisation
        
      • c) Turn over maximisation
        
      • d) Growth maximisation
        
      • e) Goodwill and image preservation
        
    • 2. Pricing techniques
      
      • a) Total cost-plus pricing
        
      • b) Manufacturing cost-plus method
        
      • c) Decision-relevant cost-plus method
        
        • Limitations of cost based pricing
          
    • SALES ESTIMATES
      
  • IV. THE THEORY OF JOB COSTING
    
  • V. EMPIRICAL STUDIES ON JOB COSTING
    
  • VI. THE MECHANICS OF JOB COSTING
    
    • 1. Purchases of raw materials
      
    • 2. Issue of raw materials
      
    • 3. Labour costs
      
    • 4. Manufacturing overheads
      
    • 5. Non-manufacturing overhead costs.
      
    • 6. Jobs completed.
      
• CHAPTER THREE:
  
• METHODOLOGY
  
  • I. INTRODUCTION
    
  • II. BACKGROUND INFORMATION ON THE STUDY AREA
    
    • OBJECTIVES OF SOPECAM AT ITS CREATION
      
    • THE SOURCES OF FUNDS OF SOPECAM
      
    • STRUCTURE OF SOPECAM
      
  • III. SAMPLING PLAN
    
    • a) Sampling technique
      
    • b) Data collection
      
    • c) Variables of the study:
      
    • d) Data analysis
      
    • e) Model specification
      
• CHAPTER FOUR:
  
• PRESENTATION AND ANALYSIS OF THE RESULTS
  
  • I. INTRODUCTION
    
  • II. SOPECAM'S COST STRUCTURE
    
  • III. DETERMINATION OF THE UNIT COST
    
    • A. ABSORPTION COSTING
      
      • Source: The author
        
      • From the figures above, it appears that the unit cost is 474 F for the week under consideration using the absorption costing technique. This figure represents one of the mean that will be compared during the process of testing our hypotheses.
        
    • B. MARGINAL COSTING
      
  • VII. ANALYSIS OF THE DATA
    
• CHAPTER FIVE:
  
• SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATIONS
  
  • I. SUMMARY OF FINDINGS
    
  • II. CONLUSIONS
    
• III. RECOMMENDATIONS
  
  • IV. LIMITATIONS OF THE STUDY
    
  • V. PROPOSITIONS FOR FURTHER STUDIES
    
• BIBLIOGRAPHY