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Chemblog A.G. (B)
Cugueró-Escofet, Natàlia; Rosanas, Josep MariaCase C-762Accounting and ControlEl proyecto de Quimic no se había materializado, pues existía una política tácita de no invertir en más producción mientras alguna fábrica de la empresa tuviese capacidad sobrante. Sin embargo, existía, por otro lado, una política explícita de descentralización que permitía realizar inversiones a las subsidiarias con un mínimo de rentabilidad. El caso trata de analizar la congruencia de los objetivos generales del grupo, los de la fábrica alemana...Starting at €5.74
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Chemblog A.G. (C)
Cugueró-Escofet, Natàlia; Rosanas, Josep MariaCase C-763-EAccounting and ControlIn the end, Chemblog chose not to make the investment proposed by Quimic, its subsidiary in Spain (see Cases A and B). The subsidiary was forced to abide by the decision of the German head office and thus became the Spanish distributor of Chem 1. Kressing notified Quimic of the decision by e-mail, and expressed the group's satisfaction with the initiative and with the excellent management of the Spanish subsidiary. The only issue that remained wa...Starting at €5.74
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Chemblog A.G. (A)
Cugueró-Escofet, Natàlia; Rosanas, Josep MariaCase C-761Accounting and Control, FinanceQuimic es la subsidiaria española de la empresa americana Chemblog, con sede central europea en Alemania. A principios de los años noventa, los directores de Chemblog quisieron introducirse en el mercado español. La mejor forma que encontraron para hacerlo fue adquirir un solar e instalar su propia planta de producción. En Quimic deseaban desarrollar un nuevo producto y querían invertir para lograrlo. El caso aborda esta inversión en comparación...Starting at €8.20
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Chemblog A.G. (C)
Cugueró-Escofet, Natàlia; Rosanas, Josep MariaCase C-763Accounting and ControlFinalmente, Chemblog optó por no realizar la inversión que propuesto Quimic, su filial en España (véanse los casos A y B). Esta se vio obligada a acatar la resolución de la central alemana y se convirtió, por tanto, en la distribuidora del Chem?1. La decisión se comunicó a través de un e-mail que envió Kressing, en el que trasmitía la satisfacción del grupo por la iniciativa y por la excelente gestión de la subsidiaria española. La única cuestió...Starting at €5.74
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Chemblog, A.G. (A and B) - Teaching Note
Cugueró-Escofet, Natàlia; Rosanas, Josep MariaTeaching Note CT-24-EAccounting and ControlChemblog case A can be studied on its own in one session, or in combination with case B, both in the same session. The aim is to address the concepts of goal congruence, control systems, and decentralization between subsidiaries and parent. The teaching objective is to study whether an investment is desirable and under what conditions, and to analyze the goal congruence of subsidiaries and parent in a decentralized group.Starting at €0.00
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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
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Chemblog A.G. (A)
Cugueró-Escofet, Natàlia; Rosanas, Josep MariaCase C-761-EAccounting and Control, FinanceQuimic is the Spanish subsidiary of the American company Chemblog, with its European headquarters in Germany. At the beginning of the nineties, the directors of Chemblog wanted to enter the Spanish market. The best way they found to do this was to acquire a lot and set up their own production plant. At Quimic they wanted to develop a new product and wanted to invest to achieve it. The case addresses this investment compared to the cost of manufac...Starting at €8.20
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Chemblog A.G. (B)
Cugueró-Escofet, Natàlia; Rosanas, Josep MariaCase C-762-EAccounting and ControlQuimic's project had not materialized because Chemblog had a tacit policy of not investing in more production when one of its factories had spare capacity. However, there was also an explicit decentralization policy that enabled subsidiaries to make investments with a minimum return. This case study aims to analyze the coherence of the general objectives of the group; those of the German factory, which ended up manufacturing the new product; and ...Starting at €5.74
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COSESA
Cugueró-Escofet, Natàlia; Rosanas, Josep MariaCase C-767-EAccounting and Control, Leadership and People ManagementCOSESA is part of a group of companies in which there has been a family relay. The group is currently headed by the second generation. The problem that arises is how to integrate two sets of values and management systems. The new sales director generates very good results but has a very bad relationship with the rest of the organization. The challenge is to see what possible solutions there are and analyze the consequences of each.Starting at €8.20
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Fibertec
Cugueró-Escofet, Natàlia; Rosanas, Josep MariaCase C-766-EAccounting and ControlOn the one hand, this case study is designed as a vehicle for understanding costs already incurred and opportunity costs at Fibertec. On the other hand, it addresses the decision of whether to close one of its departments and outsource it to an engineering company. In addition, this document allows for an analysis of what might be the best decision using different criteria (economic, level of risk, people involved, etc.). To calculate the differe...Starting at €8.20