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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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Activity Relationship Management
Casals, A.; Davila, AntonioTechnical Note CN-219-EAccounting and ControlWho can manage without information? Nobody. Yet the quality of the information we have at our disposal is often inadequate. Some companies have escaped this treadmill by designing a streamlined information system which instead of looking at each function, process and activity in isolation, focuses instead on the relationships which exist between the companys different activities.Starting 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
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Consolidation
Peñalva, Fernando; Badia, MarcTechnical Note CN-240-EAccounting and ControlWhen the investor firm exercises full control over the investee because it owns the majority of shares in the investee, the required accounting treatment is referred to as consolidation. The investor firm (parent company) that controls the investees (subsidiaries) is required by IFRS and U.S. GAAP to prepare consolidated financial statements of the group of companies under common control. This note aims to provide the basics of consolidation acco...Starting at €8.20
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Joint Products and By-Products
Rosanas, Josep MariaTechnical Note CN-159-EAccounting and ControlIn these notes, concepts and methods related to joint products and by-products are examined. First, decision-making in the context of joint-products is examined, both in the short and in the long run. Second, accounting allocations of joint costs are introduced, and, third, by-products are defined and discussed from an accounting point of view.Starting at €8.20
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Transfer Pricing
Ormazabal, Gaizka; Soler, EdiTechnical Note CN-227-EAccounting and ControlIn multidivisional companies, it is common to transfer products among divisions. For example, some divisions specialize in manufacturing intermediate products, which are then transferred to other divisions specialized in finished products. The price the manufacturing division charges other divisions for the intermediate product is called the "transfer price." Although internal transfers may seem irrelevant because they do not directly affect corp...Starting at €8.20
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Performance Measurement
Ormazabal, Gaizka; Soler, EdiTechnical Note CN-228-EAccounting and Control, Corporate GovernancePerformance measurement is a key concept within the managerial accounting discipline. It is the process of collecting, analyzing and reporting information regarding the performance of an individual, division, department or organization. From a management perspective, performance measurement can be useful because managers can use this information to improve their understanding of the problems, opportunities and challenges faced by the different pa...Starting at €8.20
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How to Analyze an Annual Report
Duro, MiguelTechnical Note CN-245-EAccounting and ControlDuring this course we have measured firms' performance period-by-period using accrual accounting. The following natural step is to analyze the performance, prospects, and value of a business. The objective of this note is to give you a roadmap that helps you integrate all these topics in a cohesive framework.Starting at €8.20