TY - THES ID - 148636246 TI - Elaboration des coûts salariaux et structurels de chacune des étapes principales de l'organisation de la cuisine centrale du Centre Hospitalier du Bois de l'Abbaye et de Hesbaye AU - Charlier, Isaleen AU - Chanteux, Anne AU - Dupont, Pascal AU - Capodici, Giuseppina AU - De Simone, Stéphanie PY - 2016 PB - Liège Université de Liège (ULiège) DB - UniCat KW - Central kitchen KW - analytic accountancy KW - unitary cost KW - cost analysis KW - Sciences économiques & de gestion > Comptabilité & audit UR - https://www.unicat.be/uniCat?func=search&query=sysid:148636246 AB - When it comes to centralize the production of many production tools into one place in order to raise the production capacity, a company can face many difficulties and challenges to manage the additional costs that appear with the new investments. Actually, the meal’s cost is calculated according to a repartition of the salary and infrastructure costs on the different steps or phases of the principal value chain of the central kitchen (Porter, 1985). However, this does not take into account every final product’s characteristics, or else specific processes that intervene in their preparation. Therefore supplementary costs have to be attributed on the different phases of the central kitchen. After that, a cost is established for every customer consuming all or part of these processes based on the type of meals they order.
The objective of this project is twofold. On the one hand, it aims at determining the total and unitary cost of each phase of the value chain of the central kitchen to permit, in the end, to calculate the unitary cost for each client. On the second hand, it provides the CEO some insights about these costs and proposes guidelines to reduce them. The first part of this report presents the number of meals for the year 2015 ordered by customer. The second part is about the estimation of the resources used by each process to determine their total cost. The third part is concerned by the calculation of the unitary cost for each process, but also for each customer. The fourth and final part builds on the analysis of the costs obtained in the previous parts in order to propose solutions that aims at both reducing costs and increasing the margin for each single customer. ER -