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    1. Financial Assets

      Peñalva, Fernando; Badia, Marc; Duro, Miguel
      Technical Note CN-243-E
      Accounting and Control
      Describes the accounting for financial assets under the new standards IFRS 9, and ASU 2016-01. It describes in an intuitive way how to account for financial instruments under both IFRS and US GAAP. Target audience: MBAs, undergraduate business majors, and executives who need to know the basics of the accounting for financial investments.

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    2. CNS Worldwide (Spanish version)

      Dolan, Robert J.; Easwar, Karthik
      Case HBS-919S02
      Marketing
      CNS 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...

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    3. Costes e ingresos en las disyuntivas

      Ocáriz, José
      Technical Note CN-206
      Accounting and Control
      Trata 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.

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    4. CNS Worldwide, Teaching Note

      Dolan, Robert J.; Easwar, Karthik
      Teaching Note HBS-917532-E
      Marketing
      Teaching note for case 917531.

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    5. Relevant Costs for Decision Making (III): Product Decisions at Capacity

      Rosanas, Josep Maria
      Technical Note CN-144-E
      Accounting and Control
      This 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.

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    6. Relevant Costs for Decision Making (III): Product Decisions at Capacity (Portuguese Version, Brazil)

      Rosanas Martí, Josep Maria
      Technical Note CN-144-PB
      Accounting and Control
      This 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.

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    7. Costes y decisiones (II): decisiones de producto a baja capacidad

      Rosanas, Josep Maria
      Technical Note CN-143
      Accounting and Control
      Ésta 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 ...

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    8. Relevant Costs for Decision Making (II): Product Decisions at Under Capacity (Portuguese Version, Brazil)

      Rosanas Martí, Josep Maria
      Technical Note CN-143-PB
      Accounting and Control
      This 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 ...

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    9. Costes y decisiones (III): decisiones de producto a alta capacidad

      Rosanas, Josep Maria
      Technical Note CN-144
      Accounting and Control
      Esta 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.

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    10. Relevant Costs for Decision Making (II): Product Decisions at Under Capacity

      Rosanas, Josep Maria
      Technical Note CN-143-E
      Accounting and Control
      This 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 ...

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    485. Wiboon Kittilaksanawong 51 items
    486. Wicks, Andrew C. 60 items
    487. Wilcox, Ronald T. 30 items
    488. William Wei 37 items
    489. Winig, Laura 59 items
    490. Wong, Keith Chi-ho 23 items
    491. Wu, Charles F 25 items
    492. Yamazaki, Mayuka 33 items
    493. Yemen, Gerry 266 items
    494. Yoffie, David B. 101 items
    495. Yong, Sunru 25 items
    496. Yucaoglu, Gamze 33 items
    497. Yudkoff, Royce 40 items
    498. Zamora, Javier 38 items
    499. Zhichuan (Frank) Li 23 items
    500. Zhu, Feng 43 items
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