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    1. COSESA

      Cugueró-Escofet, Natàlia; Rosanas, Josep Maria
      Case C-767
      Accounting and Control, Leadership and People Management
      COSESA forma parte de un grupo de empresas en el que ha habido un relevo familiar. Por tanto, la segunda generación es la que actualmente dirige la empresa. El problema que surge es cómo integrar dos sistemas de valores y dirección. El nuevo director de ventas, aunque genera muy buenos resultados, tiene muy mala relación con el resto de la organización. Se trata de ver qué soluciones existen y de analizar qué consecuencias tendría cada una....

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    2. Juan García & Asociados

      Villaescusa, Nuria; Fernández, Albert
      Case C-759
      Accounting and Control
      En un negocio nuevo, el emprendedor debe elaborar una cuenta de resultados, un balance y un estado de flujos de efectivo a un año para hacer previsiones sobre cuál va a ser su resultado y su situación de tesorería. El emprendedor deberá contabilizar las sencillas operaciones que prevé llevar a cabo durante el año en las cuentas del balance. En relación con esto, el caso ilustra cómo Juan García, un emprendedor, pone en marcha un negocio motivado ...

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    3. Carmen Braun (B) - Nota del intructor

      Peñalva, Fernando
      Teaching Note CT-16
      Accounting and Control
      Nota del instructor en la que se exponen con detalle los objetivos pedagógicos y cómo desarrollar la sesión. El caso de referencia es un caso básico para introducir al alumno en la Contabilidad Financiera. Describe el primer año de operaciones de una empresa industrial. Repasa los conceptos fundamentales: activo, pasivo, recursos propios, ingresos y gastos. Muestra la preparación y utilidad de los estados contables: balance, cuenta de pérdidas y ...

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    4. COSESA - Nota del instructor

      Cugueró-Escofet, Natàlia; Rosanas, Josep Maria
      Teaching Note CT-27
      Accounting and Control, Leadership and People Management
      n esta nota del instructor se guía al profesor sobre una posible sesión para abordar el documento C-767, "COSESA", que tiene diferentes vertientes. En primer lugar, está la cuestión de la eficacia frente a la compatibilidad organizacional por parte de Rosendo; en segundo lugar, están la integración de las tres antiguas empresas -que hasta ahora se ha hecho solo en parte (aunque este es un problema del que no sabemos mucho, ya que el caso nos cuen...

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    5. Annual Accounts

      Segarra, José Antonio; Carrillo, Jordi
      Technical Note JN-29-E
      Accounting and Control, Corporate Governance, Finance
      This note describes the legal obligation of every corporation's management to prepare its annual accounts, which must then be submitted for approval by the general assembly of shareholders and subsequently filed for recording in the Commercial Registry. The note further details the documents included in the annual accounts and the legal requirements that must be met.

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    6. PolyPanel. Financing of Growth - Teaching Note

      Martínez Abascal, Eduardo
      Teaching Note FT-89-E
      Accounting and Control, Finance
      PolyPanel is a distributor of panels for new building reforms. It is located in Munich and has sales of around €3 million. It is a new company (three years old) and a small one (seven employees). PolyPanel faces the typical problems of a start up. The case illustrates the growing need for financing due to growing sales and the deterioration of policies regarding collection and inventories.

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    7. DASA

      Rosanas, Josep Maria
      Case C-648-E
      Accounting and Control
      The case is intenden to illustrate the use of flexible budgets in manufacturing settings, for overhead control and performance evaluation purposes. A simple situation in a cost center is presented, and an explanation of cost behavior is provided, where different overhead items may vary with different variables. Possible interaction betweendirect labor inefficiencies and different overheads (indirect labor, energy use, scrap, and so on) should be ...

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    8. Costes y decisiones (I): Información contable y decisiones de explotación

      Rosanas, Josep Maria
      Technical Note CN-97
      Accounting and Control

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    9. Amaralia (B): De helados y chocolate

      Fernández, Albert; Ibañez, Raul
      Case C-779
      Accounting and Control
      Continuación de la parte A del caso, en el que se presentan los objetivos del plan en un mapa estratégico para que los participantes reflexionen sobre si les parecen adecuados o no, y sobre qué indicadores podrían utilizar para medirlos. En la parte C del caso se muestran los indicadores que finalmente eligió la empresa.

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    10. Monetary Incentives

      Ormazabal, Gaizka; Soler, Edi
      Technical Note CN-229-E
      Accounting and Control, Corporate Governance
      When designing incentive systems, companies seek to induce employees to act in the best interest of the firm. Among other things, incentive systems tackle the following issues: (1) How can firms retain talent?; (2) How can firms motivate managers to do their best?; and (3) How can firms incentivize managers to take risks without inducing excessive risk-taking? In this technical note, we illustrate how these issues can be dealt with using monetar...

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    494. Yemen, Gerry 9 items
    495. Young, David W. 2 items
    496. Young, Mike 2 items
    497. Yu, Gwen 9 items
    498. Zablatsky, Marc H. 2 items
    499. Zhichuan (Frank) Li 6 items
    500. Zoe Zhou 2 items
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