Entreprise Tic Tac

In: Business and Management

Submitted By mrachita
Words 3445
Pages 14
Le 11 septembre 2014

Destinataire : Président de Tic Tac Inc.
Expéditeur : Cabinet Équipe 4
Object : Recommandation face à l’amélioration du système comptable
Rapport à la direction
Introduction
Suite à l’analyse de la situation actuelle de l’entreprise Tic Tac inc., il semble évident qu’elle présente différentes lacunes quant à la présentation de ses coûts fixes. Le système comptable actuel attribut ces coûts de façon arbitraire entre les différents produits de l’entreprise.
Cette situation fait en sorte que l’information présentée dans les états financiers ne représente pas une image fidèle de l’entreprise ce qui a un impact considérable sur les décisions prises par les gestionnaires.

Le système comptable étant déficient et afin d’assurer la compétitivité de l’entreprise, il serait pertinent de procéder à une analyse des coûts fixes en les imputant par gammes de produit et cela en fonction des ressources nécessaires à chacun. Il serait aussi essentiel de procédé à une réévaluation du système de fixation des prix afin de permettre à la société Tic Tac inc. de rester concurrentiel dans son secteur.

Pour remédier à cette situation, vous trouverez dans ce présent rapport une analyse de la situation actuelle accompagnée de la détermination des différents enjeux et de l’analyse des différentes options majeures. Finalement, une recommandation suivant vos objectifs stratégiques vous sera proposée.

1. Analyse de la situation actuelle
1.1 Mission et vision de l’entreprise
L’entreprise Tic Tac Inc. a pour mission de fabriquer des minuteries de grande qualité tout en détenant une longueur d’avance sur ses concurrents grâce à ses appareils à la fine pointe de la technologie.
1.2 Analyse FFPM
Forces : Les forces de la société Tic Tac inc. sont la qualité de ses minuteries, l’innovation de la société au niveau du système de production, la réduction…...

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