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Relevant Costs for Decision Making (III): Product Decisions at Capacity (Portuguese Version, Brazil)
Rosanas Martí, Josep MariaNota técnica CN-144-PBContabilidad y 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.Desde 8,20 €
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Relevant Costs for Decision Making (II): Product Decisions at Under Capacity (Portuguese Version, Brazil)
Rosanas Martí, Josep MariaNota técnica CN-143-PBContabilidad y 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 ...Desde 8,20 €
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Budget Process (Portuguese Version, Brazil)
Grandes Carci, Mª Jesús; Rosanas Martí, Josep MariaNota técnica CN-163-PBContabilidad y controlThe note includes the fundamental concepts related to the budget process. It explains the concept of budget and the objectives that can be pursued with its preparation, making special mention of possible conflicts that may arise between them. Various types of budgets and the different stages for their preparation are also detailed.Desde 8,20 €
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Costs: Concepts and Definitions (Portuguese Version, Brazil)
Ballarín Fredes, Eduardo; Pereira, Fernando; Rosanas Martí, Josep Maria; Vázquez-Dodero de Bonifaz, Juan CarlosNota técnica CN-188-PBContabilidad y controlFrom the concept of cost, the differences between historical and future costs, direct and common (or indirect) costs, and fixed and variable costs are established. The concepts of unit cost, total cost and complete cost are also clarified.Desde 8,20 €
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Relationship Between Costs, Benefits, and Volume of Activity (Portuguese Version, Brazil)
Rosanas Martí, Josep MariaNota técnica CN-91-PBContabilidad y controlDesde 8,20 €
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Costs and Decisions (I): Accounting Information and Operating Decisions (Portuguese Version, Brazil)
Rosanas Martí, Josep MariaNota técnica CN-97-PBContabilidad y controlDesde 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 CarlosNota técnica CN-190-PBContabilidad y 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 ...Desde 8,20 €