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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 €6.75
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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 €6.75
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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 €6.75
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Los sistemas "ABC"
Rosanas, Josep MariaTechnical Note CN-198Accounting and ControlLa nota es una sencilla introducción a los sistemas de costes basados en la actividad, hecha primordialmente a través de un ejemplo de empresa de distribución. Es en general conveniente que el alumno esté familiarizado con los aspectos que se exponen en la nota «Los sistemas de contabilidad de costes» (CN-197), del mismo autor.Starting at €6.75
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Construcción de la distribución inicial. Ajuste de la distribución subjetiva inicial a una teórica
Agell, PereTechnical Note ADN-220Decision Analysis, EconomicsSe indica cómo se obtiene una distribución inicial subjetiva empírica. Después, a partir de ésta, cómo ajustarla a una subjetiva teórica. Se contemplan las distribuciones iniciales teóricas normal, beta y gamma.Starting at €6.75
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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 €6.75
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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 €6.75
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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 €6.75
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Ampliaciones de capital en España
Fernández, PabloTechnical Note FN-220FinanceLas empresas españolas disponen de dos vías para la emisión de nuevas acciones: ampliaciones de capital y bonos convertibles. En esta nota analizaremos la valoración de los derechos de suscripción en una ampliación de capital. Tradicionalmente, estos derechos se han valorado erróneamente con la fórmula que proporciona el habitualmente mal llamado "valor teórico del derecho".Starting at €6.75
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Programación de la producción
Riverola, JosepTechnical Note PN-220Service and Operations ManagementLa nota revisa el contenido conceptual de la planificación y programación de la producción. Es una visión detallada de los principales temas con énfasis en métodos cuantitativos, pero sin formalismo matemático. Clarifica los problemas de los sistemas prácticos de producción, tanto sobre pedido como sobre stock y tanto industriales como de servicio. Finalmente se decide la estructura de sistemas de control de producción y los efectos de su mecaniz...Starting at €6.75