Extract
[...] - HR: +7.69% in ETP and a variation of +10.25% in salary mass. Team reinforcement, which translates to an increase in salary mass. - IT: -3.44% in ETP and a variation of -1.69% in salary mass. Departure or retirement of personnel during the year. - DOP Operations: +4.00% and a variation of +4.76% in salary mass. With stable production 1100 files, Immediate actions to slow down new recruitment and try to renegotiate contracts. For 2026 to come, resort to automation of DOP operations processes to significantly reduce costs. [...]
[...] Management Control - Strategic Analysis and Synthesis Case study: I. Case CNAV 1. Budget Analysis For a global budget of 100,000 in 2025 and revised forecasts as of 06/30 of 102,700 we have a surplus of (102,700-100,000) /102,700 = 2.62 For each department, - DRH: Budget 2025 = 15,000 for a forecast of 16,200 representing a variation of (16,200-15,000) /16,200 = +7.40% compared to the budget. - DSI: Budget 2025 = 25,000 for a forecast of 24,500 representing a decrease of (24.500-25.000) /24.500 = 2.04%, which translates to an underspending compared to the budget. [...]
[...] The global margin will be -53,472 ? * 3.000 = -160.410 ? 4. Strategic Decision - With the profitability analysis, we notice that the two products are not profitable. However, the ModulX is less loss-making compared to the FlexiY. As strategic actions, it will be a matter of reviewing the cost structure by reducing procurement through a diversification of suppliers, automation to reduce variable costs, and finally, adjusting the sales prices in order to achieve a margin that can cover all costs and even make a profit. [...]
[...] Indirect Costs Allocation - Workshop Post Charge Salary : 300,000? annual with a total of 5,000 hours ModulX : (2,000/5,000) * 300,000 = 120,000 ? FlexiY : (3,000/5,000) * 300,000 = 180,000 ? - Workshop Post Charge Electricity : 50,000? annual for an occupied area of 800 m2 ModulX : (500/800) * 50,000 = 31,250 ? FlexiY: (300/800) * 50,000 = 18,750 ? - Workshop Post Charge Maintenance Machines : 80,000? annual for 15 used machines ModulX : (10/15) * 80,000 = 53,333 ? [...]
