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Effective Cost-Reduction Strategies
Fernández, Albert; Velilla, ManuelTechnical Note CN-220-EAccounting and ControlThe note discusses key issues for effective cost management and considers actions to be taken to reduce costs in areas such as travel expenses, unpaid bills, purchases and logistics, rentals, professional services, etc. It stresses that cost reduction for its own sake is not a good idea, and that managers must think carefully about which costs add value and which do not. Another point made is that costs can be reduced not only by negotiating with...Starting at €8.20
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CNS Worldwide, Teaching Note
Dolan, Robert J.; Easwar, KarthikTeaching Note HBS-917532-EMarketingTeaching note for case 917531.Starting at €0.00
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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
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Tax Accounting
Peñalva, Fernando; Badia, MarcTechnical Note CN-241-EAccounting and ControlFirms pay multiple types of taxes: property taxes, value added taxes, municipal taxes, etc. Note CN 14007, "Accounts Receivable Valuation," explained how to account for value added taxes. Other taxes, such as property taxes, are just an expense that firms recognize when they are due. However, corporate income taxes are not so straightforward and deserve a specific note. The goal of this note is to explain how to account for corporate income taxes...Starting at €8.20
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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
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Soomaa Labs OU (C)
Johnson, Rob; Kolarova, LenkaCase E-220-EEntrepreneurship, FinanceThe fast-growing company in this case is considering pursuing an IPO on NASDAQ. The A case focuses on whether the company should do the IPO and, if so, what the process would involve and what the IPO valuation might be. The B case examines proposals from four investment banks to be the lead advisor on the IPO. The C case describes events leading up to the final stages just prior to the IPO.Starting at €5.74
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Variable Costing
Rosanas, Josep MariaTechnical Note CN-98-EAccounting and ControlStarting at €8.20
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Current Value Tables
Ballarín Fredes, EduardoTechnical Note CN-109-EAccounting and ControlStarting at €8.20
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The Pricing Decision
Rosanas, Josep MariaTechnical Note CN-145-EAccounting and ControlStarting at €8.20
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Standards, Budgets and Variance Analysis
Rosanas, Josep MariaTechnical Note CN-158-EAccounting and ControlThis note presents the basic concepts of standard costs in the context of the budgeting process. First, the process of preparing standard costs is outlined, both for direct and indirect costs. Then, in the second part of the note, variance analysis is introduced, together with standard costs systems.Starting at €8.20