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Amaralia (B): De helados y chocolate
Fernández, Albert; Ibañez, RaulCaso C-779Contabilidad y controlContinuación de la parte A del caso, en el que se presentan los objetivos del plan en un mapa estratégico para que los participantes reflexionen sobre si les parecen adecuados o no, y sobre qué indicadores podrían utilizar para medirlos. En la parte C del caso se muestran los indicadores que finalmente eligió la empresa.Desde 5,74 €
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Amaralia (A): De helados y chocolate
Fernández, Albert; Ibañez, RaulCaso C-778Contabilidad y controlAmaralia es una pyme que, a lo largo de los años, ha ido creciendo y diversificando líneas de negocios (helado tradicional, helado italiano, licencias de helados de marca, chocolates y cafeterías). Hay líneas que dan ganancias mientras que otras dan pérdidas. Por ello, es necesario hacer un buen análisis de los negocios con el fin, posteriormente, de planificar los objetivos, para lo que se puede utilizar, voluntariamente, un mapa estratégico. Ta...Desde 8,20 €
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Farmacia Vila Solé
Fernández, Albert; Palencia, LuisCaso C-752Contabilidad y controlLa farmacia ha de tomar tres decisiones en que se deben analizar los ingresos y costes diferenciales y discutir sobre si llevarlas a cabo o no. En concreto son la ampliación del local destinado al negocio de farmacia, una actividad promocional y la implantación de un sistema de incentivos en función de las ventas para los empleados de la farmacia.Desde 8,20 €
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Tergasa (A)
Segarra, José Antonio; Fernández, Albert; Carrillo, JordiCaso M-1294-EFinanzas, MarketingTergasa, founded in 1988, is a textile industry SME facing a difficult situation, which includes cash flow problems and profitability difficulties in one of its business lines. Concern is growing among the owners and management. The owners are worried about the equity risk (since they have underwritten the business) and management is concerned about the steps that need to be taken to solve the company's financial and management issues.Desde 8,20 €
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The Balanced Scorecard at TMB
Fernández, AlbertCaso C-748-EContabilidad y controlAccording to its managing director, Constantí Serrallonga, Transports Metropolitans de Barcelona has areas for improvement in terms of the management of objectives and key projects. It lacks long-term vision, has too many projects underway, and does not conduct efficient follow-up of these projects. Changes to its philosophy and management processes and the use of strategy maps could help solve these problems. This case presents and explains the ...Desde 8,20 €
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Sociedad Deportiva Eibar S. A. D.: A Modest Club in the Elite of a Unique Sector
Segarra, José Antonio; Fernández, Albert; Aguirreamalloa Arizaga, JavierCaso SM-1626-EDirección estratégica, Gobierno corporativoIt was the summer of 2015. Sociedad Deportiva Eibar S.A.D. was playing in the First Division in the same years it was celebrating the 75th anniversary of its founding--a unique case in the history of Spanish football. The club had several characteristics that set it apart: the town where it was based was smaller than any other that had produced a First Division team; austerity was a defining feature of the club, which strived to live and dissemin...Desde 8,20 €
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Micoderm: Prevention and treatment of diaper's dermatitis
Fernández, Albert; Palencia, LuisCaso ASN-49-EAnálisis de decisionesA pharmaceutical company, LIDERM, has to decide the status of one of its more traditional products, Micoderm. Micoderm is currently among the medicines heavily subsidized by the Spanish health system, which ensures the product an important volume. On the other hand, the price the company can charge the end consumer is quite low, to the point that due to lack of price revision, it is currently loosing money. The company has to decide whether to wi...Desde 8,20 €
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Maser
Fernández, AlbertCaso C-680-EContabilidad y controlIntroductory case about the Balanced Scorecard (BSC). During an initial meeting between the controller and the top-level managers at Maser, the managers state their doubts about the usefulness and implementation of the BSC. The case is laid out in the context of a medium-sized company with limited resources. It allows for an animated in-class discussion about different aspects relating to the BSC, such as the number of indicators and perspectives...Desde 8,20 €