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The Balance Sheet
Peñalva, Fernando; Badia, MarcTechnical Note CN-231-EAccounting and ControlThis note explains how to prepare, read and interpret the Balance Sheet, the first and most important financial statement. The Balance Sheet or Statement of Financial Position of a firm contains a list of its resources and of its sources of capital as of a particular day. All the business transactions recorded in the accounting system affect the Balance Sheet. The note illustrates the content and structure of the Balance Sheet.Starting at €8.20
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Liabilities: General Issues
Peñalva, Fernando; Badia, MarcTechnical Note CN-237-EAccounting and ControlThis note is an introduction to liabilities. It defines a liability and distinguishes it from contingent liabilities and commitments. It explains how to recognize and measure liabilities in general. Finally, the notes focuses its attention on provisions (i.e., estimated liabilities) and illustrates their accounting with two common examples: warranty liabilities and restructuring liabilities. The note "Long-Term Debt and Bonds" can be used to comp...Starting at €8.20
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El balance de situación
Peñalva, Fernando; Badia, MarcTechnical Note CN-231Accounting and ControlEn este documento se explica cómo preparar, leer e interpretar el balance general, el primer y más importante estado financiero. El balance general o balance de situación de una empresa contiene una lista de los recursos y fuentes de capital de los que ésta dispone en una fecha determinada. Todas las transacciones comerciales que se registran en el sistema contable afectan al balance general. Este documento explica el contenido y la estructura de...Starting at €8.20
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Tax Accounting
Peñalva, Fernando; Badia, MarcTechnical Note CN-241-EAccounting and ControlFirms pay multiple types of taxes: property taxes, value added taxes, municipal taxes, etc. Note CN 14007, "Accounts Receivable Valuation," explained how to account for value added taxes. Other taxes, such as property taxes, are just an expense that firms recognize when they are due. However, corporate income taxes are not so straightforward and deserve a specific note. The goal of this note is to explain how to account for corporate income taxes...Starting at €8.20
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Selección de proveedores en PepsiCo Europa
Serrano, Alejandro; Nadjia Gassner; Humberto Pardi; Girbal, AlbertCase P-1190Service and Operations ManagementEn 2018, PepsiCo se plantea incorporar a un nuevo proveedor de CO2 a su proceso de fabricación, en las plantas de Europa del Este. Dicho proveedor ofrece un precio muy competitivo. Sin embargo, los otros aspectos clave, como la fiabilidad, el nivel del servicio, etc., deberán estudiarse a fondo antes de tomar una decisión. Además, contar con un proveedor nuevo implicaría eliminar a uno de los ya existentes. ¿Cuál debería irse? La propuesta de Mig...Starting at €8.20
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MdL (Mattoncini di Legno), Spa (Portuguese Version, Brazil)
Peñalva, Fernando; Grandes, Mª JesúsCase C-791-PBStarting at €8.20
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Suppliers Selection at Pepsico Europe (Portuguese Version, Brazil)
Serrano, Alejandro; Nadjia Gassner; Humberto Pardi; Girbal Puig, AlbertCase P-1190-PBService and Operations ManagementIn 2018, Pepsico is considering adding a new supplier of CO2 to its manufacturing process in Eastern European plants. The new supplier offers a very competitive price, but other key aspects, such as reliability, service level, etc. should be carefully pondered before making a decision. Also, adding a new supplier implies removing one of the extant ones. Which one should be removed? The proposal made by Migdalski, head of purchasing in Eastern Eur...Starting at €8.20
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Becker Textilwerk GmbH
Soler, Edi; Peñalva, FernandoCase C-810Accounting and ControlEste caso trata sobre una empresa alemana, Becker Textilwerk, que produce fibras textiles de alto rendimiento y que contó con unas ventas totales en 2016 de más de 1.200 millones de euros. Becker trabaja a plena capacidad, y debe tomar una decisión sobre la petición de un cliente para que le aumente sustancialmente el descuento que actualmente recibe. En caso de denegar el aumento, el cliente dejará de comprar a Becker y acudirá a un competidor. ...Starting at €8.20
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Bruxelles Services Linguistiques (BSL)
Soler, Edi; Peñalva, FernandoCase C-811Accounting and ControlBruxelles Services Linguistiques (BSL)" presenta la situación de una de las mayores empresas del sector de la traducción a nivel mundial, ubicada en Bélgica. Una pronunciada caída en las ventas y rentabilidad de BSL, en un periodo en que la facturación del sector había crecido, junto con el aparente aumento en los servicios adicionales que conlleva el proceso de traducción hacen que la empresa decida replantearse el sistema de costes y proponer u...Starting at €8.20
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Introduction to Financial Accounting (Portuguese Version, Brazil)
Peñalva, Fernando; Badia, MarcTechnical Note CN-230-PBAccounting and ControlThis note introduces the basics of financial accounting. By the end, you will be able to understand and interpret simple financial statements.Starting at €8.20