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Una cuestión de principios
Rosanas Martí, Josep MariaArticle ART-1599Accounting and Control, Business Ethics and Corporate Social ResponsibilityLa pérdida de la confianza, tanto entre las personas como entre éstas y las empresas e instituciones, es una de las causas de la crisis actual. El autor considera que el secreto para salir de la crisis es recuperar la confianza y, por tanto, comprender sus fundamentos. Según su análisis, la confianza es un bien que tiene un valor real, práctico, económico, que aumenta la eficiencia del sistema y posibilita la creación de otros bienes y valores. F...Starting at €8.20
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Relevant Costs for Decision Making (II): Product Decisions at Under Capacity (Portuguese Version, Brazil)
Rosanas Martí, Josep MariaTechnical Note CN-143-PBAccounting and 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 ...Starting at €8.20
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Indicators: Helpers or Hindrances?
Ibáñez, Raúl A.; Rosanas Martí, Josep MariaArticle ART-1790-EAccounting and Control"If you can't measure it, you can't manage it." Many companies have turned this axiom into a dogma and forsaken the principles that should underlie good management planning and control systems. Using a company case study, the authors offer insights into who should get involved and they propose a four-stage process for how to go about "selecting," "designing," "measuring, implementing and deploying" and finally, "using" a system of indicators. The...Starting at €8.20
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Budget Process (Portuguese Version, Brazil)
Grandes Carci, Mª Jesús; Rosanas Martí, Josep MariaTechnical Note CN-163-PBAccounting and 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.Starting at €8.20
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A Question of Principles
Rosanas Martí, Josep MariaArticle ART-1599-EAccounting and Control, Business Ethics and Corporate Social ResponsibilityThe loss of trust, both between people and between companies and institutions, is one of the fallouts of the crisis. The author believes that the secret for recovery lies in understanding the foundations of trust in order to restore it. According to his analysis, trust has real, practical, economic value that increases efficiency and enables the creation of other goods and values. But rather than merely calculating its value and implementing meas...Starting at €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 CarlosTechnical Note CN-188-PBAccounting and 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.Starting at €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 CarlosTechnical Note CN-190-PBAccounting and 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 ...Starting at €8.20
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Relationship Between Costs, Benefits, and Volume of Activity (Portuguese Version, Brazil)
Rosanas Martí, Josep MariaTechnical Note CN-91-PBAccounting and ControlStarting at €8.20
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Costs and Decisions (I): Accounting Information and Operating Decisions (Portuguese Version, Brazil)
Rosanas Martí, Josep MariaTechnical Note CN-97-PBAccounting and ControlStarting at €8.20
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Relevant Costs for Decision Making (III): Product Decisions at Capacity (Portuguese Version, Brazil)
Rosanas Martí, Josep MariaTechnical Note CN-144-PBAccounting and 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.Starting at €8.20