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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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The Upcoming Euro
Gual, JordiNota técnica ASEN-197-EEconomíaThis document examines the phases of the introduction of the Euro in the European economy and discusses the possible impact of its introduction on business activity. A distinction is made between normal business activity and effect on strategy.Desde 8,20 €
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Karim Fayad (A)
González-Peralta, Oscar; Pin Arboledas, José RamónCaso BE-197-EÉtica empresarial y Responsabilidad Social Corporativa, Liderazgo y Dirección de personasAlberto Cobo had been working in the Sales Department at Ferxam, a chemical products company, for one year. During that time, the behavior of his boss, Sales Manager Félix Ortega, had undergone changes that had Alberto worried, especially since the arrival of a new client, Karim Fayad. Alberto wondered whether he should do something about his boss's new attitude.Desde 8,20 €
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Lindberg Capital
Johnson, RobCaso E-197-EIniciativa emprendedoraThis case describes five start-up investment opportunities submitted to a venture capital firm. The firm receives too many business plans to meet with all of the management teams, so they must screen these ideas in order to decide which management teams to meet with. Based on the case E-68 "Nova Capital" from the same author.Desde 8,20 €
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Google 2017
Valor Sabatier, JosepCaso SI-197-EInnovación y cambio, Servicios y operaciones, Tecnologías de la informaciónJohn Cardinal, a senior partner at the investment firm Maccarron, was worried. One of the largest clients he personally managed - who was also a personal friend - had asked Cardinal to buy $1 million of Google shares, a large proportion of the man's family savings. Cardinal thought he owed it to his friend, and himself, to analyze Google in greater depth before letting his longtime pal invest most of his savings in the search-engine giant.Desde 8,20 €
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Max Müller in Betrieb und Beruf (B)
Elvira, MartaCaso DPO-197-EConocimiento y comunicaciónBetrieb und Beruf is a publication specialising in jobs, training and human resources. It was founded in 2000 to round out the Sunday offering of German newspaper Die Erde, determined to surpass its two direct competitors. The case describes BundB's turning point in 2003, with more than three years in the red and spiraling out of control. The group's general director, along with the advertising director and editor in chief, decided to turn the st...Desde 5,74 €
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Current Value Tables
Ballarín Fredes, EduardoNota técnica CN-109-EContabilidad y controlDesde 8,20 €