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IESE (España)
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Bioco
Calvo, Eduard; Sabrià, FredericCase P-1119Service and Operations ManagementDesde su despacho del Hospital San Gabriel, el Dr. Monteagudo, jefe del Servicio de Farmacia, se preguntaba qué más podía hacer para contener el gasto: "Primera semana de febrero y el gerente ya me ha presentado un ultimátum; no sé cómo lograremos generar los ahorros y liberar los recursos financieros para responder a los recortes de presupuesto que la Consejería de Sanidad nos ha aplicado para el ejercicio 2011". Cumplir con un presupuesto drac...Starting at €8.20
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Tejidos Especiales Edentel 4.0 (B)
Lago, Alejandro; Sabrià, FredericCase P-1170Service and Operations ManagementPresenta las pruebas planeadas por el director de del Departamento de Producción de Tejidos Especiales Edentel para cumplir, de la mejor forma posible, los plazos de entrega. Este caso está basado en el caso "Tejidos Especiales Edentel", P-988, del prof. Riverola.Starting at €5.74
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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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Tejidos Especiales Edentel 4.0 (B)
Lago, Alejandro; Sabrià, FredericCase P-1170-EService and Operations ManagementThe case describes the trials that the head of the Production Department at Tejidos Especiales Edentel is planning in order to meet delivery dates in the best way possible. This case is based on the case "Tejidos Especiales Edentel," P-988, by Professor Josep Riverola.Starting at €5.74
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Chemical Fusion (B)
Ariño, Miguel Angel; Sabrià, FredericCase AD-363-EDecision AnalysisThe multinational IQI has sold Química del Vallès, three years after acquiring it, so the previous plan for producing pyriclamate becomes optimal for it. However, the plan of recent years was more satisfactory for it overall. The problem that must be solved is how to encourage Química del Vallès to maintain the latest plan instead of replacing it with the old one. This case is based on the case "Química del Vallès (B)" by the same authors (AD-230...Starting at €5.74
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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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Chemical Fusion (A)
Ariño, Miguel Angel; Sabrià, FredericCase AD-362-EDecision AnalysisDay after day, Química del Vallès is faced with the decision of how many liters of pyriclamate to produce for daily sale to the Spanish subsidiary of IQI, an English multinational. The drums of pyriclamate that are not required by the multinational should be discarded since it is a highly unstable chemical compound. Later, Química del Vallès is acquired by IQI, which makes it reasonable to assume that the production policy must be changed to obta...Starting at €8.20
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Fusión Química (B)
Ariño, Miguel Angel; Sabrià, FredericCase AD-363Decision AnalysisLa multinacional IQI vende, tres años después de su adquisición, Química del Vallés, por lo que el plan anterior de producción de piriclamato pasa a ser óptimo para esta. Sin embargo, el plan de los últimos años le resultaba globalmente más satisfactorio. El problema que debe resolverse es cómo incentivar a Química del Vallés para que lo mantenga en lugar de sustituirlo por el antiguo. Este caso está basado en el caso "Química del Vallés (B)" de ...Starting at €5.74