Extract
[...] We have 3H45 of service, which is 225 minutes. Currently we have: 225/75 = which is 3 services 3 x 60 = 180 covers 180 x 30 = 5400 euros HT per day on the lunchtime slots 250 x 5400 = 1,350,000 HT per year Calculation of the current MCS for 1,350,000 HT: CV = (380550 x 1,350,000) / 645,000 = 796,500 Mcv = CA - CV = 1,350,000 - 796,500 = 553,500 CF directs = (275,000 x 1,350,000) / 645,000 = 575,882 MCS = CF - MCV = 575,882 - 553,500 = 22,382 We therefore have a turnover of 1350000 for a margin of 22082. [...]
[...] What form of coalition seems to best correspond? Before the takeover, the breweries operated through a Delegative Management. In fact, the managers were less involved and gave a great deal of autonomy to their employees. Similarly, the management was centered on the result with very high margins and lower quality. After the takeover, the breweries operate on a persuasive management mode. The managers are strongly involved and control the proper functioning of the breweries. The relational aspect is highlighted with a reduction in costs for an unbeatable quality/price ratio and customer loyalty. [...]
[...] Is a CSR approach relevant for an establishment of this type? A CSR approach is the consideration of sustainable development in a company's production practices and activities. In the context of 'restaurant', 'brewery', it does not seem relevant to engage in a large CSR approach. However, it may be relevant and attractive for these breweries to offer 'zero waste' menus. Consumers are increasingly sensitive to waste. Offering elaborate menus where even the smallest waste is reused can be a significant advantage. [...]
[...] What importance can management control take in an establishment like La Coupole? In particular, can management control supplant internal control? Internal control is the set of devices put in place by the brewery managers. This includes the mastery of activity, as well as the management of the achievement of objectives from a legal as well as a financial point of view. Management control refers to the processes put in place by the manager to improve activity and results. This includes the development of strategies as well as their control. [...]
[...] Result + ? Result = [Qo + x (po + - + x (fo + = ((1000 + (600 - 1000)) x (17 + - [ (400 + (350-400)) x + + (48-45) x ((150 + (165-150)) + (800 + (800-800)) x ((0.98 + (1.28-0.98)) = 600 x 25 - (350x 18 + 48 x 165 + 800x 1,28) = 15000 - (6300 + 7920 + 1024) = 15000 - 15244 = -244 Advantage given up or received: Q1 x (P1 - P0) = 600 x (25-17) = 4800 9. [...]
