Autorité comptable des Jeux Olympiques - systèmes de contrôle des coûts

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6 pages word

anglais

contrôle de gestion

étude de cas

publié le 14/08/2008

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Résumé

Subject : "In your role as head management accountant, you have been asked to prepare a report for your new junior colleagues in the organisation who are new to accounting and have little management accounting experience.
In your report you may decide to focus upon a broad range of issues relevant to the topic. Alternatively, you may decide to focus your report on one particular aspect of management accounting which you think is of crucial importance to the Olympics"

In 2006 the Olympic committee has decided to dedicate £400 billion in order to establish a Cost Control system. This system is compounded of two core elements: a planning process and a responsibility accounting scheme. The planning process requires enumerating the Olympic committee plans of action, which are the construction of an Olympic Park, the improvement of the transports, the development of sustainable issues, the celebration of cultures and the organization of the security; all those plans must then be implemented and cost. The Olympic Games set up being the unique output; a job costing system appears to be the most suitable. Responsibility accounting involves the creation of units called responsibility centers, which have control over costs in the organization. The Olympic Committee has created three responsibility centers: the Olympic costs center administered by the Olympic Delivery Authority, the staging costs center administered by the London 2012 Organizing Committee, and a wider costs center administered by the mayor of London and the Department for Culture Media and Sport. Performance reports in each of these centers permit to compare actual and budgeted costs. Important costs variances are then analyzed and remedial actions can be led in case of problem. This system ensures an efficient cost control, but does not prevent from uncontrollable factors such as inflation or change in interest rate.