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Swarovski Crystal: el desafío de las bolsas de plásico: Diseño para la cadena de suministro
Sachon, Marc; Yankovic, NataliaCase P-1135Service and Operations ManagementSwarovski Crystal, la mayor unidad comercial estratégica del Grupo Swarovski, tiene que valorar la viabilidad de un cambio en el packaging de sus productos en las etapas de la cadena de suministro previas a la venta: utilizar bolsas de plástico en vez de las habituales cajas de regalo azul oscuro. Para ello, la dirección debe tener en cuenta no sólo los beneficios (relacionados, principalmente, con el ámbito operativo), sino también los desafíos ...Starting at €8.20
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Gestión de la capacidad en sistemas de operaciones
Lago, Alejandro; Moscoso, Philip; Sachon, MarcTechnical Note PN-464Service and Operations ManagementEsta nota técnica aborda el análisis y la gestión de las capacidades de un sistema de operaciones. La motivación fundamental del análisis de capacidad es la pregunta: ¿cuánto dinero (vía productos o servicios) puede generar mi sistema de operaciones como máximo? La nota presenta una metodología general para el análisis de capacidades, que es ilustrada a través de diferentes ejemplos, los cuales presentan complicaciones típicas que uno se encuentr...Starting at €8.20
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Fundamentos y claves de la gestión de stocks
Lago, Alejandro; Moscoso, Philip; Sachon, MarcTechnical Note PN-484Service and Operations ManagementEn la presente nota técnica abordamos el análisis y la gestión de los stocks en un sistema de operaciones. Concretamente, el documento describe las funciones que cumple el stock y sus costes, así como las variables y factores que determinan, principalmente, el nivel de stocks y sobre cuáles debe actuarse para mejorar la gestión de inventarios. Todo ello permitirá evaluar si se está aplicando una lógica de inventarios adecuada en una empresa deter...Starting at €8.20
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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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KUKA: Planning for the Future of Automation
Sachon, Marc; Sastre Boquet, IsaacCase P-1162-EInformation Technologies, Innovation and Change, Service and Operations ManagementThe case presents the main current developments in automation and industrial robotics through KUKA AG, one of the largest automation companies in the world. One of KUKA's customers - an automotive OEM - is looking to invest on automation as it expands its operations to meet growing demand, and the case opens up the debate on how should this company capture the opportunities - and prepare itself for the challenges - presented by the new generatio...Starting at €8.20
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Aciturri Aeronáutica: Additive Manufacturing in the Aerospace Industry
Sachon, Marc; Sastre Boquet, IsaacCase P-1161-EInnovation and Change, Service and Operations ManagementAciturri Aeronáutica is a Tier 1 aerospace supplier serving Airbus and Boeing which is now looking at implementing additive manufacturing in its processes. The case looks at the numerous opportunities presented by this new technology for aerospace companies and manufacturing in general, but also its challenges.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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Netflix: The Streaming Challenge
Sachon, MarcCase P-1114-EService and Operations ManagementThe case describes the history and business model of Netflix, a worldwide leading company in movie rentals. From its beginnings in 1997/98, the Los Gatos, California-based company has focused on developing a movie rental business model that uses superior customer intelligence to ensure high customer satisfaction, while being able to use customer analytics to manage service-related costs and its bottom line. With the switch from being primarily a ...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