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The E-Line Cityboard
Soler, Edi; Peñalva, FernandoCase C-784-EAccounting and Control, EntrepreneurshipSix months after incorporating the company, the two founders of the firm E-Line Cityboard Supply Ltd. (ELC) were preparing the first Board of Directors meeting. ELC was a London-based distributor and online retailer of the E-Line Cityboard, a portable and rechargeable battery-powered self-balancing wheeled board, commonly referred to in the market as a "hoverboard." Increased competition and legislation prohibiting the use of hoverboards in publi...Starting at €8.20
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Performance Measurement
Ormazabal, Gaizka; Soler, EdiTechnical Note CN-228-EAccounting and Control, Corporate GovernancePerformance measurement is a key concept within the managerial accounting discipline. It is the process of collecting, analyzing and reporting information regarding the performance of an individual, division, department or organization. From a management perspective, performance measurement can be useful because managers can use this information to improve their understanding of the problems, opportunities and challenges faced by the different pa...Starting at €8.20
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Companyia Cervesera del Montseny
Soler, Edi; Palencia, LuisCase ASN-80-EDecision Analysis, Entrepreneurship, StrategyThis case study contains the interview that the authors conducted with the main partners of the brewery Companyia Cervesera del Montseny in June 2018. A decade after being set up, the company had managed to grow but with poor profitability and enormous debt, due to the investments that they had made in the previous few years. However, they had the feeling that they had reached a point where it was no longer possible to grow organically but, rathe...Starting at €8.20
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Cipriani & Lombardi
Soler, Edi; Velilla, ManuelCase ASN-102-EDecision AnalysisIn January 2019, two entrepreneurs were contemplating the creation of a footwear company offering affordable women's casual shoes in shopping malls in Italy. Their concept revolved around a unique self-service, white-label shoes model, setting them apart from most other traditional footwear stores in the industry. To test the viability of their idea, they devised a plan to launch a pilot store during the summer months in Riccione, viewing it as a...Starting at €8.20
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Bruxelles Services Linguistiques (BSL)
Soler, Edi; Peñalva, FernandoCase C-811-EAccounting 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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EPO: Electricidade Portuguesa Online (A)
Palencia, Luis; Vázquez- Dodero, Juan Carlos; Soler, EdiCase ASN-61-EAccounting and Control, Decision Analysis, EntrepreneurshipElectricidade Portuguesa Online (EPO), founded by two young entrepreneurs in late 2010, sells electricity in Portugal. Two years after its launch, the results seem to vouch for the smooth running of the company and the online communication-based strategy it has followed up until this point. However, the partners have exhausted their liquid assets and must decide how to get new funding. Among other options, a prestigious investment fund seems inte...Starting at €8.20
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EnGuang Solar: The strategic shift towards monocrystalline solar panels
Raney, Robert; Soler, EdiCase C-817-EAccounting and ControlThe top management of EnGuang Solar, a Chinese Tier 2 solar panel manufacturer, faced a crucial strategic decision. Recent technological developments and manufacturing process improvements in the production of solar panels meant that higher efficiency monocrystalline panels could now be produced at a lower cost than previously thought possible, creating a potential opportunity for the company to increase its watt peak production without substanti...Starting at €8.20
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Monetary Incentives
Ormazabal, Gaizka; Soler, EdiTechnical Note CN-229-EAccounting and Control, Corporate GovernanceWhen designing incentive systems, companies seek to induce employees to act in the best interest of the firm. Among other things, incentive systems tackle the following issues: (1) How can firms retain talent?; (2) How can firms motivate managers to do their best?; and (3) How can firms incentivize managers to take risks without inducing excessive risk-taking? In this technical note, we illustrate how these issues can be dealt with using monetar...Starting at €8.20
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Medición del desempeño
Ormazabal, Gaizka; Soler, EdiTechnical Note CN-228Accounting and Control, Corporate GovernanceLa medición del rendimiento es un concepto esencial e la asignatura de contabilidad administrativa. Es el proceso de recabar, analizar e informar información relativa al rendimiento de una persona, división, departamento u organización. Desde el punto de vista de la gestión, la medición del rendimiento puede ser útil porque los directivos pueden utilizar esta información para entender mejor los problemas, oportunidades y desafíos que enfrentan la...Starting at €8.20
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Retail Display Solutions Inc.
Klueter, Thomas Maximilian; Soler, EdiCase ASN-103-EDecision Analysis, Innovation and Change, MarketingRetail Display Solutions (RDS), Inc. was a fully integrated point-of-sales (PoS) display manufacturer for a broad range of industries. In 2022, as part of the company's continuous innovation efforts, RDS made the decision to introduce a "PoS Engager" by incorporating QR code information into its complete range of displays. The executive in charge of the plastics division who was responsible for these products, believed that this enhancement would...Starting at €8.20