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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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EVERIS: Policies "Up-or-Out" (C) (Portuguese Version, Brazil)
García Arenillas, Ricardo; Susaeta Erburu, Lourdes; Pin Arboledas, José Ramón; Stein Martínez, GuidoCase DPO-220-PBLeadership and People ManagementThe case raises the problem of the development of the professional career from a double perspective: 1) The role of the organization: utility versus perversion of HR systems: UP or OUT careers, role of the mentor and 2) The role of the candidates themselves in terms of the responsibility they assumes in key decisions, such as the choice of the type of career within the company, the decision to pursue an international career with expatriation or...Starting at €5.74
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EVERIS: Las políticas "Up-or-Out" (C)
García Arenillas, Ricardo; Susaeta Erburu, Lourdes; Pin Arboledas, José Ramón; Stein, GuidoCase DPO-220Leadership and People ManagementEl caso plantea la problemática del desarrollo de la carrera profesional desde una doble vertiente: 1) El papel de la organización: utilidad versus perversión de los sistemas de RRHH: las carreras UP or OUT, rol del mentor y 2) El papel del propio candidato en cuanto a la responsabilidad que asume en decisiones clave, como son la elección del tipo de carrera dentro de la empresa, la decisión de hacer una carrera internacional con una expatriaci...Starting at €5.74
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Budget Process (Portuguese Version, Brazil)
Grandes Carci, Mª Jesús; Rosanas Martí, Josep MariaTechnical Note CN-163-PBAccounting and ControlThe note includes the fundamental concepts related to the budget process. It explains the concept of budget and the objectives that can be pursued with its preparation, making special mention of possible conflicts that may arise between them. Various types of budgets and the different stages for their preparation are also detailed.Starting at €8.20
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Costs: Concepts and Definitions (Portuguese Version, Brazil)
Ballarín Fredes, Eduardo; Pereira, Fernando; Rosanas Martí, Josep Maria; Vázquez-Dodero de Bonifaz, Juan CarlosTechnical Note CN-188-PBAccounting and ControlFrom the concept of cost, the differences between historical and future costs, direct and common (or indirect) costs, and fixed and variable costs are established. The concepts of unit cost, total cost and complete cost are also clarified.Starting at €8.20
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Relationship Between Costs, Benefits, and Volume of Activity (Portuguese Version, Brazil)
Rosanas Martí, Josep MariaTechnical Note CN-91-PBAccounting and ControlStarting at €8.20
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Costs and Decisions (I): Accounting Information and Operating Decisions (Portuguese Version, Brazil)
Rosanas Martí, Josep MariaTechnical Note CN-97-PBAccounting and ControlStarting at €8.20
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Contribution Margin and Gross Margin (Portuguese Version, Brazil)
Ballarín Fredes, Eduardo; Pereira, Fernando; Rosanas Martí, Josep Maria; Vázquez-Dodero de Bonifaz, Juan CarlosTechnical Note CN-190-PBAccounting and ControlThe contribution margin and the gross margin are two complementary profitability indicators due to their different scope. The first contemplates "only" variable expenses but also "all" (not only production) variable expenses. The second refers only to industrial processes, including what is known as "full cost", which includes direct, variable and fixed manufacturing costs of a product and an appropriate share of indirect costs. The contribution ...Starting at €8.20