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    1. Relevant Costs for Decision Making (II): Product Decisions at Under Capacity (Portuguese Version, Brazil)

      Rosanas Martí, Josep Maria
      Technical Note CN-143-PB
      Accounting and Control
      This 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 ...

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    2. Costes y decisiones (III): decisiones de producto a alta capacidad

      Rosanas, Josep Maria
      Technical Note CN-144
      Accounting and Control
      Esta es la tercera de una serie de tres notas (CN-155, CN-143 y CN-144). Plantea las reglas de decisión que pueden usarse en situaciones de alta capacidad: añadir o suprimir productos, comprar o fabricar, seguir procesando o vender, etc.

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    3. Relevant Costs for Decision Making (II): Product Decisions at Under Capacity

      Rosanas, Josep Maria
      Technical Note CN-143-E
      Accounting and Control
      This 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 ...

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    4. Tax Accounting

      Peñalva, Fernando; Badia, Marc
      Technical Note CN-241-E
      Accounting and Control
      Firms 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...

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    5. Los sistemas "ABC"

      Rosanas, Josep Maria
      Technical Note CN-198
      Accounting and Control
      La 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.

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    6. Marc Bartomeus and Spain's First Search Fund

      Johnson, Rob
      Case E-226-E
      Entrepreneurship, Finance
      This case focuses on the entrepreneur who raised the first search fund in Spain, bought a company and became its CEO, and then grew the company substantially. At the end of the case he receives and offer to sell the company, and the focus shifts to exit considerations and what the entrepreneur wants to do.

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    7. El petróleo

      Argandoña, Antonio
      Technical Note ECONN-226
      Economics
      Explicación del mercado de petróleo, su estructura y su funcionamiento a lo largo de las últimas décadas.

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    8. Livingstone y Stanley

      Ariño, Miguel Angel; Sabrià, Frederic
      Case AD-226
      Decision Analysis, Economics
      El consumo de gasolina de una operación que presenta el caso es una variable incierta. Debe decidirse el aprovisionamiento de gasolina a hacer, teniendo en cuenta los costes de que ésta sea insuficiente y los costes de excederse en el aprovisionamiento.

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    9. La llamada de un headhunter (B): Contestación del headhunter

      Stein, Guido; Bolaños, Miguel
      Case DPO-226
      Leadership and People Management, Marketing
      Tras la segunda entrevista que Álvaro Sarría (headhunter) mantuvo tanto con Fernando como con los otros tres candidatos que había presentado a su cliente, y después de dejar pasar un par de semanas para contrastar cierta información recibida durante el proceso, se encontraba en disposición de reunirse con el cliente para ofrecerle su opinión personal y decidir el candidato idóneo para el puesto. En la reunión con su cliente, Álvaro se limitó a ha...

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    10. El balance de situación

      Peñalva, Fernando; Badia, Marc
      Technical Note CN-231
      Accounting and Control
      En este documento se explica cómo preparar, leer e interpretar el balance general, el primer y más importante estado financiero. El balance general o balance de situación de una empresa contiene una lista de los recursos y fuentes de capital de los que ésta dispone en una fecha determinada. Todas las transacciones comerciales que se registran en el sistema contable afectan al balance general. Este documento explica el contenido y la estructura de...

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    14. San Telmo (España) 304 items
    15. Stanford Graduate School of Business (USA) 745 items
    16. Timoney Leadership Institute (Ireland) 2 items
    17. UAP (Philippines) 6 items
    Language
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