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Preparation and Audit of the Annual Financial Statements
Cobo, Esteban; Duro, Miguel; Soler, EdiTechnical Note CN-242-EAccounting and ControlTechnical note on the preparation and auditing of annual accounts, with a detailed explanation of how to account for events occurring after the accounting close. The structure of the new audit report is detailed, placing more emphasis on the new section on key audit issues; the manager's legal (civil and criminal) responsibility for any errors in the annual accounts is also discussed.Starting at €8.20
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Preparación y auditoría de las cuentas anuales
Cobo, Esteban; Duro, Miguel; Soler, EdiTechnical Note CN-242Accounting and ControlNota técnica sobre la preparación y auditoría de las cuentas anuales, con una explicación detallada de cómo contabilizar los hechos acaecidos con posterioridad al cierre contable. Se detalla la estructura del nuevo informe de auditoría, poniendo más énfasis en el nuevo apartado de cuestiones clave de auditoría, y se comenta la responsibilidad legal (civil y penal) del directivo ante errores en las cuentas anuales.Starting at €8.20
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CNS Worldwide (Spanish version)
Dolan, Robert J.; Easwar, KarthikCase HBS-919S02MarketingCNS 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 €8.20
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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 €8.20
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CNS Worldwide, Teaching Note
Dolan, Robert J.; Easwar, KarthikTeaching Note HBS-917532-EMarketingTeaching note for case 917531.Starting at €0.00
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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 €8.20
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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 €8.20
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Relevant Costs for Decision Making (III): Product Decisions at Capacity (Portuguese Version, Brazil)
Rosanas Martí, Josep MariaTechnical Note CN-144-PBAccounting 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 €8.20
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Relevant Costs for Decision Making (II): Product Decisions at Under Capacity (Portuguese Version, Brazil)
Rosanas Martí, Josep MariaTechnical Note CN-143-PBAccounting 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 €8.20
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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 €8.20