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Noncurrent Assets
Peñalva, Fernando; Badia, MarcTechnical Note CN-236-EAccounting and ControlThis note explains how to account for noncurrent assets, both tangible and intangible. From the initial recording to the sale of an asset, the note covers all the main topics affecting noncurrent assets such as depreciation, impairments and repairs. The section on intangible noncurrent assets pays special attention to research and development costs, goodwill and brands. Differences in accounting treatment between IFRS and U.S. GAAP are identified...Starting at €6.75
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Costes e ingresos en las disyuntivas
Ocáriz, JoséTechnical Note CN-206Accounting and ControlTrata de los costes e ingresos que deben condicionar las decisiones. De los diferenciales o de los incurridos ("Sunk Costs"). Puede servir como material de estudio para acompañar la preparación de casos sobre el tema.Starting at €6.75
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CNS Company
James E. Hatch; Chris K. Anderson; Soren Milo Christensen; Christen HagelundCase IVEY-9B04N004-EEntrepreneurship, Finance, StrategyCNS is a small biotech company. The founder of the company is deciding if it's worth applying for phase I approval that will allow the company to continue its research. He must determine the value of the research. Using the traditional DCF valuation method, he is not sure if this captures all of the value of the research and must decide if either the Black-Scholes or binomial model would more accurately determine the value.Starting at €6.75
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Costes y decisiones (II): decisiones de producto a baja capacidad
Rosanas, Josep MariaTechnical Note CN-143Accounting and ControlÉsta es la segunda de una serie de tres notas (CN-155-E, CN-143-E y CN-144-E). Esta nota aborda el uso de datos de contabilidad de costes en la toma de decisiones. Después de clasificar las decisiones de negocio en decisiones de inversión y decisiones operativas, y estas últimas en decisiones de precios y decisiones de producción, la nota estudia las decisiones de producción en aquellas situaciones en las que una empresa trabaja por debajo de la ...Starting at €6.75
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CNS Worldwide
Dolan, Robert J.; Easwar, KarthikCase HBS-917531-EMarketingCNS Worldwide has long been the market share leader in the IaaS cloud server market, yet it has remained unprofitable for years. Industry capacity utilization is low, and prices have declined over 70% over the last decade. CNS is considering withdrawing from the market if it cannot find a way to increase prices. As a large public bid is about to be held, CNS must decide whether to bid and, if so, at what price. This case is intended for use an i...Starting at €6.75
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Relevant Costs for Decision Making (III): Product Decisions at Capacity
Rosanas, Josep MariaTechnical Note CN-144-EAccounting and ControlThis is the third of a three-note series (CN-155-E, CN-143-E and CN-144-E). This note introduces decision rules for situations where the company is working near capacity. The basic rule of contribution per unit of capacity is stated and applied to a variety of situations.Starting at €6.75
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Una forma de valorar nuevas empresas
Roure, JuanTechnical Note PN-236Service and Operations ManagementNotas sobre cómo valoran normalmente los venture capitalists las aportaciones de los emprendedores o promotores.Starting at €6.75
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Costes y decisiones (III): decisiones de producto a alta capacidad
Rosanas, Josep MariaTechnical Note CN-144Accounting and ControlEsta es la tercera de una serie de tres notas (CN-155, CN-143 y CN-144). Plantea las reglas de decisión que pueden usarse en situaciones de alta capacidad: añadir o suprimir productos, comprar o fabricar, seguir procesando o vender, etc.Starting at €6.75
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Relevant Costs for Decision Making (II): Product Decisions at Under Capacity
Rosanas, Josep MariaTechnical Note CN-143-EAccounting and ControlThis is the second of a three-note series (CN-155-E, CN-143-E and CN-144-E). This note deals with the use of cost accounting data for decision making purposes. After classifying business decisions between investment and operating decisions, and the latter between pricing and production decisions, the note studies production decisions in situations where the firm is working below production capacity. The special order problem, dropping and adding ...Starting at €6.75
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The Dream Team (C): The final straw
Pathak, Richa; Ribera, AlbertoCase DPO-236-ELeadership and People ManagementThis is part C of a case that narrates the story of two teams within the MBA class. The incident described in this part occurs in the third term of the MBA and marks a turning point in the team dynamics. The case is intended for focusing on developing team-building skills, to discuss how the members could have approached stressful situations in better ways.Starting at €6.75