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Medición del desempeño
Ormazabal, Gaizka; Soler, EdiNota técnica CN-228Contabilidad y control, Gobierno corporativoLa medición del rendimiento es un concepto esencial e la asignatura de contabilidad administrativa. Es el proceso de recabar, analizar e informar información relativa al rendimiento de una persona, división, departamento u organización. Desde el punto de vista de la gestión, la medición del rendimiento puede ser útil porque los directivos pueden utilizar esta información para entender mejor los problemas, oportunidades y desafíos que enfrentan la...Desde 8,20 €
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Sacando partido a la auditoría de cuentas anuales
Soler, Edi; Duro, Miguel; Cobo, EstebanNota técnica CN-244Contabilidad y controlEl someterse a auditoría otorga un certificado de transparencia que fortalece la relación de la empresa con agencias de calificación, entidades financieras e inversores. Pero una auditoría es más que un certificado. El directivo que conoce los entresijos del proceso de auditoría puede sacar más partido a la experiencia y los conocimientos del auditor sobre las mejores prácticas de cada sector, así como sobre la normativa contable, fiscal, etc. Po...Desde 8,20 €
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Transfer Pricing
Ormazabal, Gaizka; Soler, EdiNota técnica CN-227-EContabilidad y 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...Desde 8,20 €
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Performance Measurement
Ormazabal, Gaizka; Soler, EdiNota técnica CN-228-EContabilidad y control, Gobierno corporativoPerformance 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...Desde 8,20 €
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Preparation and Audit of the Annual Financial Statements
Cobo, Esteban; Duro, Miguel; Soler, EdiNota técnica CN-242-EContabilidad y controlTechnical note on the preparation and auditing of annual accounts, with a detailed explanation of how to account for events occurring after the accounting close. The structure of the new audit report is detailed, placing more emphasis on the new section on key audit issues; the manager's legal (civil and criminal) responsibility for any errors in the annual accounts is also discussed.Desde 8,20 €
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Getting the most out of a financial statement audit
Soler, Edi; Duro, Miguel; Cobo, EstebanNota técnica CN-244-EContabilidad y 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...Desde 8,20 €
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Variance Analysis
Ormazabal, Gaizka; Soler, EdiNota técnica CN-226-EContabilidad y controlIn this technical note we explain how to analyze deviations from a budget. We call this procedure variance analysis. The purpose of this analysis is to better understand the sources of variation between the budget and the actual performance of a company. To illustrate the methodology, we use an example of a company in the textile industry. In the second part of the technical note, we explain how to conduct a variance analysis when there is a vari...Desde 8,20 €
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Monetary Incentives
Ormazabal, Gaizka; Soler, EdiNota técnica CN-229-EContabilidad y control, Gobierno corporativoWhen designing incentive systems, companies seek to induce employees to act in the best interest of the firm. Among other things, incentive systems tackle the following issues: (1) How can firms retain talent?; (2) How can firms motivate managers to do their best?; and (3) How can firms incentivize managers to take risks without inducing excessive risk-taking? In this technical note, we illustrate how these issues can be dealt with using monetar...Desde 8,20 €
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Cost Systems
Ormazabal, Gaizka; Soler, EdiNota técnica CN-225-EContabilidad y controlBased on an example, this technical note describes the usual steps involved in designing a cost system. It introduces the typical elements in cost systems and explains how companies can use them to distribute and allocate the costs of resources to different objects. A variation on the same example also allows for illustrating activity-based costing (ABC). The final section analyzes the impact of capacity when it comes to assigning resources using...Desde 8,20 €
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Introduction to Managerial Accounting
Ormazabal, Gaizka; Soler, EdiNota técnica CN-223-EContabilidad y 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...Desde 8,20 €