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Relevant Costs for Decision Making (III): Product Decisions at Capacity
Rosanas, Josep MariaNota técnica CN-144-EContabilidad 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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Tax Accounting
Peñalva, Fernando; Badia, MarcNota técnica CN-241-EContabilidad y controlFirms pay multiple types of taxes: property taxes, value added taxes, municipal taxes, etc. Note CN 14007, "Accounts Receivable Valuation," explained how to account for value added taxes. Other taxes, such as property taxes, are just an expense that firms recognize when they are due. However, corporate income taxes are not so straightforward and deserve a specific note. The goal of this note is to explain how to account for corporate income taxes...Desde 8,20 €
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Relevant Costs for Decision Making (II): Product Decisions at Under Capacity
Rosanas, Josep MariaNota técnica CN-143-EContabilidad 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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An Introduction to Linear Programming
Andreu i Civit, RafaelNota técnica TMN-190-EAnálisis de decisiones, Finanzas, Servicios y operacionesDesde 8,20 €
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Building a Unified Collaboration Strategy at Genpact: SolutionXchange and Beyond
Káganer, Evgeny; Carmel, Erran; Tatarinov, KatherineCaso SI-190-EConocimiento y comunicación, Innovación y cambio, Tecnologías de la informaciónGenpact launched SolutionXchange with the goal of bringing together clients and industry experts to collaborate in solving business process management (BPM) challenges. To date, the initiative has been a success - helping solve more than 200 BPM-related challenges. Genpact is committed to taking SolutionXchange (SCx) to the next level and expanding its scale significantly to become a global BPM community of choice for experts and clients to share...Desde 8,20 €
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The Coffee Table
Johnson, Rob; Pinto, MauriceCaso E-190-EFinanzas, Iniciativa emprendedoraThis case describes how the entrepreneur financed an innovative coffee shop chain from start-up through multiple stages of growth. The company raised £12.6 million over six rounds of financing and needs another £9-11 million at the end of the case. The entrepreneur must decide whether (a) to press ahead with another round of capital to fund further expansion, (b) to stop opening new shops and focus on becoming profitable, or (c) to sell the com...Desde 8,20 €
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Current Value Tables
Ballarín Fredes, EduardoNota técnica CN-109-EContabilidad y controlDesde 8,20 €
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Standards, Budgets and Variance Analysis
Rosanas, Josep MariaNota técnica CN-158-EContabilidad y 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.Desde 8,20 €