This website uses technical, customisation and analytical cookies, both first-party and third-party, to anonymously facilitate browsing and analyse statistics on use of the website. Learn more
Search results
-
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
-
IESE ON. Lead yourself to lead
Ginebra, Gabriel; Reiche, Sebastian; Neeley, Tsedal; Rosanas, Josep Maria; Andreu i Civit, Rafael; Evangelia Demerouti; Clark, Dorie; IESE InsightDossier DOS-43-ELeadership and People ManagementWhat does it mean to be a good leader? Why should you want to be one, and what point are you at in your journey? Where, ultimately, do you want to go?
Leadership isn't a clearly marked path. It begins with you, with your knowledge of yourself and your ability to reflect on the world around you.
With this collection of articles, we provide the information you need to understand the kind of leader you are today, and the one you co...Starting at €15.00
-
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
-
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
-
Fibertec - Teaching Note
Cugueró-Escofet, Natàlia; Rosanas, Josep MariaTeaching Note CT-26-EAccounting and ControlThis document is the Teaching Note with exhibits of the case study titled "Fibertec." It is designed to be able to be given in one session and addresses concepts relating to costs already incurred and opportunity costs.Starting at €0.00
-
Chemblog, A.G. (C) - Teaching Note
Cugueró-Escofet, Natàlia; Rosanas, Josep MariaTeaching Note CT-25-EAccounting and ControlThe Chemblog case C teaching note offers guidance on using the case in class. Case C can be used to illustrate issues of transfer pricing as a basic tool for distributing a company's profits between units that sell and buy the same product. It can also be used as a follow-up to cases A and B, as all three cases deal with the problems that can arise when an investment decision depends on the interests of different divisions, independently of how a...Starting at €0.00
-
Análisis de desviaciones de beneficios
Grandes, Mª Jesús; Rosanas, Josep MariaTechnical Note CN-164Accounting and ControlLa nota desarrolla un mètodo de anàlisis de desviaciones de beneficios (previstos versus reales) como paso importante en el proceso de control. Se hace especial hincapié en la necesidad de seleccionar e interpretar la información que se utiliza en dicho análisis.Starting at €8.20
-
Transit, Inc.- Exercise
Rosanas, Josep MariaExercise CE-17-EAccounting and ControlExercise on transfer pricing, where the two divisions involved have an opportunity cost of manufacturing alternative products. The exercise is intended to illustrate how a transfer pricing system can be a helpfuldevice for decentralized decision-making, providing incentives for making decisions that are in the best interest of tne company as a whole.Starting at €8.20
-
Prodesdir (C)
Rosanas, Josep MariaCase C-686-EAccounting and ControlThis case is a continuation of the previous two. It asks the students to think of how they can manage a situation where the increase in demand has made the company reach its capacity limit in at least two aspects: qualified labor and machinery. This case can be used to introduce basic concepts of linear planning. As in the two case studies above, the use of a spreadsheet is recommended.Starting at €5.74
-
DASA
Rosanas, Josep MariaCase C-648-EAccounting and ControlThe case is intenden to illustrate the use of flexible budgets in manufacturing settings, for overhead control and performance evaluation purposes. A simple situation in a cost center is presented, and an explanation of cost behavior is provided, where different overhead items may vary with different variables. Possible interaction betweendirect labor inefficiencies and different overheads (indirect labor, energy use, scrap, and so on) should be ...Starting at €8.20