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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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Bruxelles Services Linguistiques (BSL) (Portuguese Version, Brazil)
Soler, Edi; Peñalva, FernandoCase C-811-PBAccounting and ControlBSL presents the case of one of the largest global companies in the translation industry, located in Belgium. BSL's drop in sales, accompanied by an even greater decrease in profitability, in the context of sector's turnover growth, together with the apparent increase in the additional services involved in the translation process, leads the company to readdress the cost system and propose an activity-based approach. Although the system sheds mor...Starting at €8.20
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Becker Textilwerk GmbH
Soler Vila, Eduardo; Peñalva Acedo, Fernando (Portuguese Version, Brazil)Case C-810-PBAccounting and ControlThis case focuses on a German company, Becker Textilwerk, which produces high-performance fabrics. The company registered total sales of 1.2 billion euros in 2016. Becker is working at full capacity and is faced with making a decision regarding a client's request for a substantial increase in the discount being applied to its orders. If the company denies the request, the client will no longer buy from Becker and will move on to the competition. ...Starting at €8.20