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    Chemblog A.G. (B)

    Cugueró-Escofet, Natàlia ; Rosanas, Josep Maria

    English , Spanish

    • Reference: C-762-E

    • Year: 2011

    • Number of pages: 4

    • Geographic Setting: Alemania, América del Norte, España

    • Publication Date: Jul 10, 2012

    • Fecha de edición: Feb 14, 2014

    • Source: IESE (España)

    • Type of Document: Case

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    Description

    Quimic's project had not materialized because Chemblog had a tacit policy of not investing in more production when one of its factories had spare capacity. However, there was also an explicit decentralization policy that enabled subsidiaries to make investments with a minimum return. This case study aims to analyze the coherence of the general objectives of the group; those of the German factory, which ended up manufacturing the new product; and those of the Spanish subsidiary, which had generated the market.

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    Keywords

    Cost accounting Cost control Costs