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Exercise 01: Calculate CAHT, IS/CA, and the new optimized LD.

Business/Management

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Exercice 01

1. Calculer le CAHT (Chiffre d'Affaires Hors Taxes)

  1. Calculate the CAHT for each reference by multiplying the quantity sold by the unit price (PVHT).

    • CAHT for RE012 = 45 uniteˊs×108 DH/uniteˊ=4860 DH45 \text{ unités} \times 108 \text{ DH/unité} = 4860 \text{ DH}
    • CAHT for RE013 = 62 uniteˊs×102 DH/uniteˊ=6324 DH62 \text{ unités} \times 102 \text{ DH/unité} = 6324 \text{ DH}
    • CAHT for REF201 = 29 uniteˊs×230 DH/uniteˊ=6670 DH29 \text{ unités} \times 230 \text{ DH/unité} = 6670 \text{ DH}
    • CAHT for REF202 = 23 uniteˊs×357 DH/uniteˊ=8211 DH23 \text{ unités} \times 357 \text{ DH/unité} = 8211 \text{ DH}

  2. Sum the individual CAHTs to find the total CAHT.

    CAHT total=4860 DH+6324 DH+6670 DH+8211 DH=26065 DH\text{CAHT total} = 4860 \text{ DH} + 6324 \text{ DH} + 6670 \text{ DH} + 8211 \text{ DH} = 26065 \text{ DH}

    The total CAHT is 26,065 DH\boxed{26,065 \text{ DH}}.

    2. Calculer IS/CA (Indice de Sensibilité / Chiffre d'Affaires)

  3. Calculate the total linear display (LD occupé).

    LD total=320 cm+160 cm+195 cm+240 cm=915 cm\text{LD total} = 320 \text{ cm} + 160 \text{ cm} + 195 \text{ cm} + 240 \text{ cm} = 915 \text{ cm}

  4. Calculate the overall IS/CA by dividing the total CAHT by the total linear display.

    IS/CA=CAHT totalLD total\text{IS/CA} = \frac{\text{CAHT total}}{\text{LD total}} IS/CA=26065 DH915 cm≈28.4863 DH/cm\text{IS/CA} = \frac{26065 \text{ DH}}{915 \text{ cm}} \approx 28.4863 \text{ DH/cm}

    The overall IS/CA is 28.49 DH/cm\boxed{28.49 \text{ DH/cm}}.

    3. Calculer le nouveau LD (optimisé)

  5. The total linear display available for optimization is the current total LD, which is 915 cm915 \text{ cm}.

  6. Calculate the optimized linear display for each reference, allocating space proportionally to its contribution to the total CAHT.

    LD optimiseˊ=CAHT par reˊfeˊrenceCAHT total×LD total\text{LD optimisé} = \frac{\text{CAHT par référence}}{\text{CAHT total}} \times \text{LD total}
    • LD optimisé for RE012: LDRE012=4860 DH26065 DH×915 cm≈170.5 cm\text{LD}_{\text{RE012}} = \frac{4860 \text{ DH}}{26065 \text{ DH}} \times 915 \text{ cm} \approx 170.5 \text{ cm}
    • LD optimisé for RE013: LDRE013=6324 DH26065 DH×915 cm≈221.8 cm\text{LD}_{\text{RE013}} = \frac{6324 \text{ DH}}{26065 \text{ DH}} \times 915 \text{ cm} \approx 221.8 \text{ cm}
    • LD optimisé for REF201: LDREF201=6670 DH26065 DH×915 cm≈234.0 cm\text{LD}_{\text{REF201}} = \frac{6670 \text{ DH}}{26065 \text{ DH}} \times 915 \text{ cm} \approx 234.0 \text{ cm}
    • LD optimisé for REF202: LDREF202=8211 DH26065 DH×915 cm≈288.7 cm\text{LD}_{\text{REF202}} = \frac{8211 \text{ DH}}{26065 \text{ DH}} \times 915 \text{ cm} \approx 288.7 \text{ cm}

    The new optimized linear displays are:

    • RE012: $\boxed{170.5 \text{
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