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Introduction to Managerial Accounting (Portuguese Version, Brazil)
Ormazabal, Gaizka; Soler, EdiTechnical Note CN-223-PBAccounting and ControlThis technical note is an introduction to managerial accounting, as the title indicates. Accounting systems are measurement procedures that aim to provide useful information about a company. However, there are different users of accounting information. For example, the information that a creditor needs before entering into a loan contract with a company is not necessarily the same information that a manager needs to run the company. While the cre...Starting at €8.20
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Transfer Pricing (Portuguese Version, Brazil)
Ormazabal Sánchez, Gaizka; Soler Vila, EduardoTechnical Note CN-227-PBAccounting 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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The Spanish Health System: A Summary Description of its History, Organization and Financing
García Prat, AntoniTechnical Note CN-181-EAccounting and ControlThis case describes the most important changes that have taken place in the Spanish health system since the advent of democracy with a special emphasis on structural aspects, financing and the organization of services.Starting at €8.20
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Contribution Margin and Gross Margin (Portuguese Version, Brazil)
Ballarín Fredes, Eduardo; Pereira, Fernando; Rosanas Martí, Josep Maria; Vázquez-Dodero de Bonifaz, Juan CarlosTechnical Note CN-190-PBAccounting and ControlThe contribution margin and the gross margin are two complementary profitability indicators due to their different scope. The first contemplates "only" variable expenses but also "all" (not only production) variable expenses. The second refers only to industrial processes, including what is known as "full cost", which includes direct, variable and fixed manufacturing costs of a product and an appropriate share of indirect costs. The contribution ...Starting at €8.20
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Getting the most out of a financial statement audit
Soler, Edi; Duro, Miguel; Cobo, EstebanTechnical Note CN-244-EAccounting and ControlUndergoing an audit provides a certificate of transparency that strengthens a company's relationship with rating agencies, financial institutions, and investors. But an audit is more than a certificate. The manager who knows the ins and outs of the audit process can get more out of an auditor's experience and knowledge of industry best practices as well as accounting and tax regulations. For example, auditing can help managers identify significan...Starting at €8.20
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El crecimiento sostenible
Ballarín Fredes, EduardoTechnical Note CN-133Accounting and ControlStarting at €8.20
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Estándares y desviaciones
Rosanas, Josep MariaTechnical Note CN-95Accounting and ControlStarting at €8.20
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Long-Term Debt and Bonds
Peñalva, Fernando; Badia, MarcTechnical Note CN-238-EAccounting and ControlFirms can raise capital from shareholders (equity capital) or from lenders (debt capital). One of the fundamental differences between both sources of capital is that debt capital must be repaid in the future whereas equity capital will remain in the firm forever. In addition, debt accrues interest. The firm is legally bound to repay its debt and the interest cost to the debtholders on specific dates but it does not have to return the equity capit...Starting at €8.20
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Elementos de valoración de empresas
Ballarín Fredes, EduardoTechnical Note CN-125Accounting and ControlStarting at €8.20
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La contabilización de los ingresos
Ballarín Fredes, EduardoTechnical Note CN-79Accounting and ControlStarting at €8.20