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Année universitaire : 2016-2017
Formation : Licence économie gestion parcours management
Semestre : 6 Session : 1
Matière :
Nature de l’épreuve : □ contrôle continu examen terminal
Enseignant : M-H Bihr
Date de l’épreuve :
Durée de l’épreuve : 2h
Modalités :
Documents autorisés □ oui non
si oui, préciser (ex : tout document, uniquement plan comptable etc) :
……………………..……………………….
Calculatrice autorisée oui □ non
si oui : programmable non programmable (calculatrices fournies par l’IAE)
Sujet :
Budgeting and control
L3 Management 2016-2017
Grenoble IAE
Final Exam
2h
Part I : On your copy, answer to the following questions (5 to 15 lines) (5 points)
A- Explain what the flexible budget is and its use.
B- Comment this sentence: “ You forecast only what you already know”.
C- Define period costs
D- Define transferred-in costs
E- Explain the main differences between job costing and process costing methods.
Part II Chose one or more answers and justify briefly your choice on your copy.
The justification may be a personal definition, a figure, an example… (4 points)
1- When is it beneficial for companies to accept an order that is priced at less than the product’s full
cost?
